Ministry of Finance and Civil ServiceSpanish Presidency Council of the European Union PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA Y FUNCIÓN PÚBLICA

Buscador de Contenidos

Special contributions

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:

Highlighted banners

Links to important information of the Ministry of Finance and Civil Service

Online Office (Open in new window)Economico financial database (Open in new window)Open GovernmentTransparency Portal Logo (Open in new window)Public Participation in Regulation Proposais

Ministry of Finance and Civil Service