Spain underwent a decentralisation process beginning in 1978 that led to the establishment of a quasi-federal country based on a three-tier system of subnational government. The Spanish multi-level governance framework is complex and characterised by strong political, administrative and fiscal asymmetries at the regional and local levels. This complexity is reflected in the allocation of responsibilities across the different levels of government as well as in the subnational finance system and tax competences, which differ from one region to another. Andalusia, the most populous and the second largest autonomous community by size, is part of this complex system, with its eight provinces and 785 municipalities. Andalusia has extensive responsibilities to develop and implement policy measures related to climate change and the environment.