Local government in Spain refers to the government and administration of what the Constitution calls "local entities", which are primarily municipalities, but also groups of municipalities including provinces, metropolitan areas, comarcas and mancomunidades and sub-municipal groups known as minor local entities (Spanish: Entidad de Ámbito Territorial Inferior al Municipio).
The administration of these entities is mostly provided by a council, each with a different name and set of rules (Spanish: régimen). These councils can be collectively thought of as a third sphere (or tier) of government, the first being the State (Spain) and the second, the regional governments.