Abstract
It has been a tradition in the Spanish model of management of local services for these to be provided either by the municipality itself or by contracting out services to a private company. In both systems the services are financed through prices paid by the consumer. In most cases this price is just the cost of providing the service. The legal framework of this model is very wide. It ranges from that of a public law organization to a private company owned by the municipality under private law. The municipality can also act under an agreement with other municipalities or other public authorities (provinces, regions, etc.) or even non-governmental organizations. Recently there are cases in which the formal structure selected is a foundation.
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