Political science has studied the political representation of different institutions, but just the field of administrative law have focused in the study of the Provincial Councils. In Spain, the provincial institution has become one of the most controverted institutions and several groups have claimed to remove as intermediate organism. The political composition is based on the electoral outcomes at the municipal level, in other words, it is an indirect representation. Therefore, the Provincial Councils are not considered as totally democratic institutions. Nevertheless, the political representation of the Provincial Councils has the municipal electoral results as the main axis. Besides, there are also various elements to reproduce the political composition as the electoral system, which distributed the seats among the political parties. Following this reflection, some questions arise about this institution, i.e., which parties have been benefit for the electoral system? And, how the provincial governments have been configured? The aim of this research is to analyze the political representation of the provincial councils and their government through the distribution of the seats.