The aim of this study was to conduct an analysis of the elements of public finances that favor the contracting out of social services, together with political and socioeconomic issues. The results obtained reflect the existence of significant differences in this respect according to the size of the municipal population, and show that while most indicators of a worsening financial condition, together with the neighborhood effect and a conservative political ideology, increase the likelihood of contracting out taking place, the “Austerity Machine” is not, in fact, associated with a greater probability of social care being contracted out in larger municipalities.