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.

Poniente Almeriense is a comarca in Almería, Spain. It is sometimes also known as the "sea of plastic" due to the numerous greenhouses that cover the area. The comarca contains ten municipalities and 259,357 inhabitants in an area of 971 km2. The "sea of plastic" was one of the subjects of We feed the world, a 2005 documentary; and the setting of Spanish crime drama Mar de plástico.