Financial evolution and prospects of the municipal plant in Spain

<p>The Spanish municipal plant is characterized by being a reality in permanent adaptation to the circumstances and exceptional departure from its heterogeneous structure. It is necessary to analyse the behaviour of the Local Administration in its normative and financial level during the last years; to verify if the objectives marked in the questioned local reform have been achieved; to see in what economic-financial situation the local plant is and what needs and challenges are posed for the future of these territorial entities.