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The publication of Law 19/2013, of December 9 th on Transparency, access to public information and good governance has put the concept of transparency in Spain in the spotlight. With the passing of this law our country faces a new reality that contrasts with the lack of tradition of many public administrations in their accountability; a lack that becomes especially significant considering the possibility that the activity of the administration may also be judged by society. Therefore, it seems logical that the adoption of such law still shows numerous weaknesses that have undoubtedly been improving as the required cultural change takes place. This process is even more complex when we refer to the Local Administration. The purpose of this work was to measure the degree of compliance of the Transparency Law in the 144 Spanish municipalities with a population of more than 50,000 inhabitants, according to an own-elaboration indicator that includes the analysis of the four legislated information areas that must be published by the municipalities on their websites. Results indicate that few months after the implementation of the Law there is a great need for improvement at the institutional, organizational and planning level, as well as at economic, budgetary and statistical information, being the latter variable the point where municipal corporations have to make a greater effort.

Cumplimiento de los requisitos de transparencia: un diagnóstico de la situación para los municipios españoles de más de 50.000 habitantes