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

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FeesThe General Fiscal Law, in its section 2.2., article a), defines fees as "such taxes levied on the base of taxable uses of public services on an individual basis, the provision of services or the execution of activities within the public system that refer to, affect or benefit taxpayers on an individual basis, when the request or reception of such services or activities are not voluntary for taxpayers or are not provided or carried out within the private sector".

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Ministry of Finance and Civil Service