 The IMTP, still under implementation, has not been accompanied by a legal framework promoting further development of WUAs, their management practices, both in the administrative and commercial sense, and water management efficiency.There are a total of 28 Irrigation Users Boards (Juntas de Regantes-WUB) represent a total of 71,800 water users (of a total of 89,300) covering 4.3 million tareas—15.9 tareas = 1 ha.The WUB are in charge of fee collection, operation, administration, budget preparation and expenditures.