This article aims to explore the different accountability discourses of the various actors in the Spanish international aid system and to examine them in light of the various theoretical interpretations of development accountability. The conclusions reached suggest a technical and financial accountability model, largely isolated from international debates where political and social issues are at the core of the concept. Although this can be explained by a range of factors which are specific to the Spanish aid system, there are also interesting tendencies that are deepening a new understanding and practice of the idea.