MINISTERIO DE HACIENDA Y ADMINISTRACIONES PÚBLICAS

The General Tax Law, in Article 2.2, Letter b), defines special contributions as “taxes whose taxable item consists of the taxpayer obtaining a benefit or rise in the value of their assets as the result of the realisation of public works, or of the establishment or expansion of public services.”

• Special contributions are governed in Articles 28 to 37 and 59 of the revised text of the Local Tax Offices Regulatory Law, approved by Legislative Royal Decree 2/2004, of 5 March 2004.(PDF approx. 406.18KB)
• If you require more information, please consult your town/city council