In the NUTS (Nomenclature of Territorial Units for Statistics) codes of Spain (ES), the following are the first-level political and administrative divisions.
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👉 NUTS of Spain in the context of Political divisions of Spain
Government in Spain is divided into three spheres or levels: the State itself, the regions or autonomous communities and local entities (municipalities and groups of municipalities). These levels are not hierarchical, meaning there is no supremacy or primacy of one over the other, but rather they are separately defined by their jurisdictional powers (Spanish: competencias).
The second sphere, that of the regions or autonomous communities, is the second-level subdivision (using the definition of NUTS and OECD) or the first-level subdivision (using the definition of FIPS, CIA World Factbook and ISO 3166-2). There are 17 autonomous communities and two autonomous cities (Melilla and Ceuta) in all these schemes.