The devalued local autonomy: The questionable rationality of Law 27/2013, of 27 December, of rationalization and sustainability of local government

Law 27/2013, of 27 December, of rationalization and sustainability of local government has been a step in the fragile local autonomy guaranteed in our constitutional system. The reform, which responds to the demands of sustainability to rationalization, attentive not only against local autonomy but also against the competence of the Comunidades Autonomas. While left unresolved the central question that is none other than the location of the local authorities in the territorial structure and especially its financing.