After successive drafts, made one after another along more than a year, in July 2013 the Government of Spain finally approved a text that addressed the partial reform of the Spanish local government under the name Rationalization Law and Sustainability Management Local. The debate, as might be imagined, was served from the beginning. And indeed, the text finally adopted, the Law 27/2013 of 27 December, but incorporates significant measures especially since the logic of the financial sustainability of local farms, far in the background and in the form of early drafts known.