Peculiarities of territorial organization of public authorities in Spain

The scientific work identifies the features of the legal regulation of the territorial organization of power in Spain. In particular, the legal basis of autonomous entities, their constitutional and legal regulation are noted. A separate focus of the article is aimed at studying the opinions of Spanish authors who studied the territorial structure of Spain. At the same time, the scientific work explores issues related to the formation of the Spanish municipal system based on its own traditions. The article determines that the status of, in particular, autonomous communities is determined simultaneously by the Constitution and the statutes of autonomy that complement it. In addition, the study highlights certain aspects of the interaction between the state and territorial communities. In particular, it is indicated that the relationship between the state and autonomous communities is based on the principles of unity (belonging to the Spanish people of national sovereignty, unity of law and order, the principle of equality in relation to citizens, the exclusivity of state powers. Despite the fact that the revenues of the autonomous communities are partly formed by the State and partly by local taxes or a share of taxes collected by the State on the territory of the autonomous community, the latter have financial autonomy. The system of cooperation between the State and the autonomous communities operates through the mechanism of participation in the State’s revenues derived from basic taxes. The implementation of the services provided by the autonomous communities requires appropriate financial resources, which are regularly reviewed and ensured through successive agreements on the financing model. The transformation, reform, adaptation and consolidation of these systems in accordance with the requirements of the time took place depending on the communities’ acquisition of new responsibilities and the need to provide new public services.The effectiveness and efficiency of the autonomous system is ensured by the transfer of services and resources from the state to autonomous communities (in particular, in the field of healthcare, education, and social services), and the financial autonomy of the communities.