PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

The General Fiscal Law, in its section 2.2, article b), defines special contributions as "such taxes levied on the base of taxable benefits or an increase in the value of property obtained by taxpayers as a consequence of public works or the installation or enlargement of public services".

Further information:

• Special contributions are regulated by means of sections 28 to 37 and 58 of the amended Law Regulating Local Finance, enacted by means of Royal Decree-Act 2/2004, of 5 March
• If you need further information, check with your City Hall.