Within the various autonomous communities of Spain, comarcas are comparable to shires (or, in some countries, counties) in the English-speaking world. Unlike in some of Spain’s other autonomous communities, under the original 1981 Statute of Autonomy, the comarcas of Andalusia had no formal recognition, but, in practice, they still had informal recognition as geographic, cultural, historical, or in some cases administrative entities. The 2007 Statute of Autonomy echoes this practice, and mentions comarcas in Article 97 of Title III, which defines the significance of comarcas and establishes a basis for formal recognition in future legislation.

The current statutory entity that most closely resembles a comarca is the mancomunidad, a freely chosen, bottom-up association of municipalities intended as an instrument of socioeconomic development and coordination between municipal governments in specific areas.