The new public-private collaboration contract under spanish Law 30/2007, of October 30, on Public Sector Procurement

Abstract

To talk about contract of public-private partnership, whose legal regime is established in the Law of 30 de october de 2007 on Public Contracts, it’s difficult without task describing the community concept o public-private partnerships (Green Paper on public-private partnerships and community law on Publics contracts and concessions). This article provides a juridical perspective on the legal regime of the so called contracts of public-private partnerships, the Spanish experience and the accounting treatment in the nacional Acconts of the contracts undertaken by government units in the framework of partnerships with non-governmets units.