¿Es necesario un nuevo modelo de controles sobre los Entes Locales?

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