Sevilla-Jiménez, Martín, Torregrosa, Teresa, Perles Ribes, José Francisco Water Supply Services to Cities in Spain and the Debate on Private Participation in Their Management: Which Is More Efficient? Journal of Strategic Innovation and Sustainability. 2021, 16(4): 92-103. https://doi.org/10.33423/jsis.v16i4.4754 URI: http://hdl.handle.net/10045/121587 DOI: 10.33423/jsis.v16i4.4754 ISSN: 1718-2077 Abstract: The supply of water to towns is one of the fundamental services of any municipality in Spain, given the importance of the asset it is intended to manage, regardless of the form in which its provision is chosen. However, this is not always the case, and sometimes it is seen more as a source of extra funding for the municipality and a matter of political discussion on the convenience of one or another form of management: public or private. Currently in Spain, 45% is public management and 55% is totally or partially with private participation. In this paper we have analyzed, through their Annual Accounts (Accounts (Operating Accounts and Balance Sheet filed with the Mercantile Registry or data provided to the Ministry of Finance), the companies operating in the main Spanish cities, trying to determine the role played by private participation in the management of mixed companies to gain a better understanding of this important economic and social sector. Keywords:Joint venture, Public company, Water supply, Annual accounts, Expenses and revenues North American Business Press info:eu-repo/semantics/article