<P> The Valle de los Caídos (Spanish pronunciation: (ˈbaʎe ðe los kaˈiðos), "Valley of the Fallen") is a Catholic basilica and a monumental memorial in the municipality of San Lorenzo de El Escorial, erected at Cuelgamuros Valley in the Sierra de Guadarrama, near Madrid, conceived by Spanish dictator Francisco Franco to honour and bury those who died in the Spanish Civil War . Franco claimed that the monument was meant to be a "national act of atonement" and reconciliation . The Valley of the Fallen, as a surviving monument of Franco's rule, and its Catholic basilica remain controversial, in part since 10% of the construction workforce consisted of convicts, some of whom were Spanish Republican political prisoners . </P> <P> The monument, a landmark of 20th - century Spanish architecture, was designed by Pedro Muguruza and Diego Méndez on a scale to equal, according to Franco, "the grandeur of the monuments of old, which defy time and memory ." Together with the Universidad Laboral de Gijón, it is the most prominent example of the original Spanish Neo-Herrerian style, which was intended to form part of a revival of Juan de Herrera's architecture, exemplified by the royal residence El Escorial . This uniquely Spanish architecture was widely used in public buildings of post-war Spain and is rooted in international classicism as exemplified by Albert Speer or Mussolini's Esposizione Universale Roma . </P>

Who is buried at the valley of the fallen