Municipalities represent the third and most local level of administrative division in Spain, with 8,131 municipalities operating across the country's autonomous communities and provinces. Each municipality is governed by a town council (ayuntamiento) headed by a mayor (alcalde), responsible for delivering essential public services to residents within their territorial boundaries. Municipal governments handle local matters including urban planning and zoning, waste collection, street maintenance, local police services, public transportation within town limits, maintenance of municipal facilities, and the provision of social services. They also manage local taxation, issue construction permits, and oversee civil registries for births, deaths, and marriages. The size and population of Spanish municipalities vary dramatically, from small rural villages with fewer than 100 inhabitants to major cities like Madrid and Barcelona with populations exceeding one million, though the administrative structure and core responsibilities remain consistent across all municipalities regardless of their size.