According to the Law 40/2015, of 1 October, of the Public Sector Legal System, the institutional public sector is composed of:
- Any public bodies and entities of public law linked or dependent on the Public Administrations.
- Private law entities linked or dependent to the Public Administrations that will be subject to the provisions of the rules of this Law that specifically refer to them, in particular the principles provided in article 3, and in any case, when they exercise administrative powers.
- Public universities that will be governed by their specific regulations and alternately by the provisions of this Law.