This article analyses the educational inclusion of students with severe and permanent disabilities in the different autonomous communities of the Spanish State. After describing the Spanish socio-economic context, a comparative analysis is carried out based on the following indicators: the conception of severe, permanent disabilities; the regulation framework; responsibility of schooling and provision of services; identification and assessment of flaws; incidence in the population; curricular proposals (model and modalities of support); specific centers and units; human and material resources; the role of families and funding. The analysis of the implemented policies concludes by pointing out the challenges which should influence future improvements in order to accomplish real educational equality.