I can't answer you question except to say that the larger cities are probably the obvious, Barcelona, Madrid, Gerona etc. New buildings generally have wheelchair access built in 'lot of new buildings on the costas' while regulations are now forcing older buildings to make allowances for handicapped access. This may take a while to impliment as people always drag their feet when they need to spend money, but I know of a couple of buildings including ours that are trying to do this now. Regulations get more difficult and costly to impliment as time moves on as directives become more stringent for those that haven't already access so the sooner they are done the less costly they are to do.