PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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".

For more information: 

• Fees regulations
• Regulation drafts
• Tax queries of the Directorate-General for Taxation
• Templates and forms of the taxes administered by the Tax Agency, which may be filled in on the Tax Agency Electronic Office in order to fulfil tax duties, as well as download aid software, obtain tax information and find out about the exercise of competences on the taxes provided by Autonomous Communities
• Resolutions of the Central Administrative Court for Tax and Economic Appeals and information on claims of an economic or administrative nature
• Case law of the Supreme Court and case law of the Constitutional Court
• Taxpayer Protection Council
• Tax statistics and main figures
• Tax Administration Annual Reports
• Reports of the Central Administrative Court for Tax and Economic Appeals
• Reports of the Directorate-General for Taxation