MINISTERIO DE HACIENDA Y ADMINISTRACIONES PÚBLICAS

The General Tax Law, in Article 2.2, Letter a), defines rates as “taxes whose taxable item consists of the private use or special enjoyment of the public domain, provision of services or realisation of activities in a public law system which specifically refer, affect or benefit taxpayers, when the services or activities are not voluntarily requested or received by taxpayers, or when they are not provided or realised by the private sector.”

For more information:

• Rates regulations
• Regulatory projects
• Tax consultations to the Directorate General for Taxes.
• Tax models and forms managed by the Inland Revenue, with tax obligations completed through the virtual office. Users can download assistance programmes, obtain tax information and find out about the exercising of jurisdiction over taxes assigned by Autonomous Communities.
• Rulings of the Central Economic-Administrative Court and information about economic-administrative claims.
• Jurisprudence of the Supreme Court and Constitutional Court
• Council for the Defence of the Taxpayer
• Tax statistics and principal figures
• Tax Agency Reports
• TEAC Reports
• General Directorate for Taxation Reports