The aim of this article is to examine the Spanish system of administrative controlupon the local authorities, as well as to evaluate other possible systems.Firstly, the article analyses two previous questions: the conceptual and taxonomicaldelimitation of the administrative control upon the local authorities, and the historical evolution of the Spanish system of administrativecontrol and its tension with the principle of local autonomy. Secondly, thearticle seeks to define which should ideally be the structure of the system ofcontrol that Spanish legislation should contemplate. In order to do so, thearticle explores whether such an ideal system should be pre-eminently judicialor administrative, and to which institution should correspond the establishmentof such a system and its implementation
