In Andalusia, comarcas have no defined administrative powers; many municipalities have gathered together to form mancomunidades in order to provide basic services, but those do not always coincide with the traditional comarcas. The current (2007) Statute of Autonomy of Andalusia, unlike its 1981 predecessor, allows for the establishment and regulation of official comarcas under its Title III, Article 97, which defines the significance of comarcas and sets the basis for future legislation in this area.

In 2003, the Council of Tourism and Sports of the Regional Government of Andalusia published an order in which it defined the comarca as "a geographic space with some homogeneous natural characteristicas, which produce social relations of immediacy and closeness, and present some common natural, economic and social characteristics and some common interests". This defined the official comarcas of Andalusia in the number of 62, as the following ones:

Comarca Municipalities Area(km2) Population(2009) Density(inhabitants/km2) Main city Province La Accitania 26 1,691 42,791 25.25 Guadix Granada Alhama 6 976 17,972As of 2005 18 Alhama de Granada Granada El Aljarafe 30 1,136 338,532As of 2006 290 Mairena del Aljarafe Seville Alpujarra Almeriense 22 818 15,657As of 2006 19.14 Alhama de Almería Almería Alpujarra Granadina 25 1.143 24,558As of 2005 21.49 Órgiva Granada Alto Guadalquivir 8 1,299 44,931 34.6 Montoro Córdoba Andévalo 14 2,510 38,873As of 2006 15.45 Valverde del Camino Huelva Antequera 6 1,072 65,368 53.98 Antequera Málaga La Axarquía 31 1,025 202,325 197.39 Vélez-Málaga Málaga Bay of Cádiz 5 607 425,462As of 2008 700.93 Cádiz Cádiz Bajo Guadalquivir 8 1,561 147,183As of 2006 137.65 Utrera Seville Baza 8 1,715.4 43,015As of 2007 25.08 Baza Granada Campiña de Baena 5 725 39,670 54.8 Baena Córdoba Campiña de Carmona 4 1,138 68,688As of 2006 60.36 Carmona Seville Campiña de Jaén 10 1,741.76 67,904 38.9 Andújar Jaén Campiña de Jerez 2 1,412 209,960As of 2008 148.51 Jerez de la Frontera Cádiz Campiña de Morón y Marchena 7 1,481 92,643As of 2006 62.55 Morón de la Frontera Seville Campiña Sur Cordobesa 11 1,101.8 106,489 96.7 Puente Genil Córdoba Campo de Gibraltar 7 1,528.6 263,739 172.5 Algeciras Cádiz Condado de Huelva 14 2,457 100,294 40.8 La Palma del Condado Huelva Condado de Jaén 7 1,488.11 23,690As of 2007 16.1 Navas de San Juan Jaén Córdoba 1 1,252 322,867 257.88 Córdoba Córdoba Costa del Sol Occidental 9 802 492,965 614.66 Marbella Málaga Costa Noroeste de Cádiz 4 360 119,870 332.97 Sanlúcar de Barrameda Cádiz Costa Occidental de Huelva 6 694 88,989 128 Lepe Huelva Costa Tropical 17 786.88 127,010 161.41 Motril Granada Cuenca Minera 6 62817,511 27.88 Nerva Huelva Écija 5 1,238.36 60,728As of 2008 49.04 Écija Seville Filabres-Tabernas 18 1,466 14,609As of 2006 9.97 Tabernas Almería Guadalteba 8 762 25,931 33.89 Campillos Málaga Huéscar 6 1,814.28 17,479As of 2007 9.63 Huéscar Granada Jaén 16 1,755.56 227,029 158.14 Jaén Jaén La Janda 7 1,537 86,485As of 2008 56.27 Medina-Sidonia Cádiz Levante Almeriense 13 1,586 82,321As of 2006 51.90 Huércal-Overa Almería Loja 10 1305 55,207 48.25 Loja Granada La Loma 10 1,037.4 79,371As of 2007 76.5 Úbeda Jaén Málaga-Costa del Sol 1 395 568,305 1,438.75 Málaga Málaga Comarca Metropolitana de Almería 9 1,159 239,132As of 2006 206.33 Almería Almería Comarca Metropolitana de Huelva 7 848 230,393 272 Huelva Huelva Comarca Metropolitana de Sevilla 22 1,489 1,161,706 780.19 Seville Seville Los Montes 18 1,400 26,420 19.32 Iznalloz Granada Nororma 7 436 29,790 68.33 Archidona Málaga Los Pedroches 17 3,612 56,512 15.6 Pozoblanco Córdoba Poniente Almeriense 9 971 218,426As of 2006 224.95 El Ejido Almería Serranía de Ronda 21 1,256 55,838 44.45 Ronda Málaga Sierra de Cádiz 19 1,949 113,738As of 2008 57.76 Villamartin Cádiz Sierra de Cazorla 9 1,330,72 34,138As of 2007 25.5 Cazorla Jaén Sierra de Huelva 29 3,046 39,541 12.98 Aracena Huelva Sierra Mágina 14 1,389.4 42,172As of 2007 30.5 Jódar Jaén Sierra de las Nieves 9 682 21,587 31.65 Yunquera Málaga Sierra Morena 9 1,396.7 105,848As of 2007 75.6 Linares Jaén Sierra Norte de Sevilla 18 3,779 58,481As of 2006 15.48 Constantina Seville Sierra de Segura 13 1,931 26,549As of 2007 13.8 Beas de Segura Jaén Sierra Sur de Jaén 5 784.27 44,323As of 2007 56.6 Alcalá la Real Jaén Sierra Sur de Sevilla 19 1,585 88,113As of 2006 55.59 Osuna Seville La Subbética 14 1,597 126,802 79.4 Lucena Córdoba Valle del Almanzora 27 1,631 53,138As of 2006 32.58 Albox Almería Valle del Guadalhorce 8 804 130,932 162.85 Coín Málaga Valle del Guadiato 11 2,493 31,907 12.8 Peñarroya-Pueblonuevo Córdoba Valle de Lecrín 8 460 22,497As of 2006 48.90 Dúrcal Granada Valle Medio del Guadalquivir 8 1,691 69,353 41.01 Peñarroya-Pueblonuevo Córdoba Vega de Granada 40 1.363,22 500,121As of 2007 366.86 Granada Granada Vega del Guadalquivir 11 908 96,637As of 2006 106.43 Lora del Río Seville Los Vélez 4 1,145 12,567As of 2006 10.98 Vélez Rubio Almería Las Villas 4 556.38 22,091As of 2007 40 Villacarrillo Jaén

Notes