In other regions, comarcas are traditional or historical or in some cases, contemporary creations designed for tourism promotions. In some other cases (e.g. La Carballeda) a comarca may correspond to a natural area, like a valley, river basin and mountainous area, or even to historical regions overlapping different provinces and ancient kingdoms (e.g. Ilercavonia).[3]
In such comarcas or natural regions municipalities have resorted to organizing themselves in mancomunidad (commonwealth), like the Taula del Sénia, the only legal formula that has allowed those comarcas to manage their public municipal resources meaningfully.[citation needed]
There is also a comarca, the Cerdanya that is divided between two states, the southwestern half being counted as a comarca of Spain, while the northeastern half is part of France.
Legally defined comarcas have their boundaries and functions defined by the relevant regional government (autonomous community) and so do not necessarily have boundaries consistent with provinces which are defined by the State.[4] The remit of comarcas is very similar to that of the provinces and has been criticised for duplication.[5]
However in Catalonia, the comarca (and not the province) has been the traditional territorial organisation.[6]
List of comarcas of Spain by autonomous communities
Spanish Ministry of Economic Affairs and Digital Transformation. "Register of Local Entities". Local Entity Portal (in Spanish). Retrieved 10 June 2022.