Spain is not divided at its "root level" into partitions with equal political and administrative legal standing.
Spain is politically organized into 17 autonomous communities (comunidades autónomas) and 2 autonomous cities (ciudades autónomas) - Ceuta and Melilla.
Administratively Spain also comprises fifty provinces. Seven autonomous communities are composed of only one province: Asturias, Balearic Islands, Cantabria, La Rioja, Madrid, Murcia, and Navarre.
Historically, some provinces are also divided into comarcas (roughly equivalent to a US "county" or an English district). The lowest administrative division of Spain is the municipality (municipio).
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