This study addresses the evolution of local governments in Spain from the approval of the constitutional text of 1978 to the present day, giving an account of the main reforms that have occurred since that historical moment in the most relevant aspects of local life. The collective work carried out tries to show that, despite the fact that there have been relevant changes and important initiatives at this territorial level, those carried out up to now have not been accompanied by the necessary reflection and success on the competence system, the sources of financing, the organization and government of local entities, the articulation of supra-municipal interests, etc.