Among the public revenues that the State and other Public Administrations have to obtain to finance public needs, tributes stand out , which are monetary benefits that citizens are required by law to pay.

In turn, taxes are classified into rates, special contributions and taxes. The fees are paid by citizens as a result of carrying out an administrative action that benefits them individually, but they are obliged to request or receive, such as garbage collection, the issuance of the DNI. The special contributions are paid when a public action aimed at satisfying a collective need produce a special benefit to certain individuals. For example, the increase in value of a farm as a consequence of the performance of a public work. You can visit for the best options.

The Final Round

Finally, taxes are the most important taxes, since it is through them that the majority of public revenues are obtained to cover collective needs. These are amounts that are required by law without a specific individualized consideration, and that are based on facts that demonstrate the economic capacity of citizens.

The economic or payment capacity is therefore a fundamental principle when talking about taxes. It is a principle based on criteria of equity, of distributive justice and, according to it, a greater economic capacity supposes a greater capacity to attend public charges.

This economic capacity of each citizen is manifested in different ways, either through the wealth they possess (patrimony), or through the income they obtain (income) or through the consumption they make. Therefore, the different existing taxes fall on one of these three manifestations of people’s ability to pay.

Types of taxes

Direct taxes are those that are applied on a direct or immediate manifestation of economic capacity: the possession of an estate and the obtaining of an income. They are indirect taxesOn the contrary, those that are applied on an indirect or mediated manifestation of economic capacity: the circulation of wealth, either by acts of consumption or by acts of transmission. In short, direct taxes tax wealth itself, while indirect taxes tax the use of that wealth.

Following this classification, the main taxes currently existing in Spain are as follows (the regulatory texts cited below are available on the website of the Tax Agency and links are included for direct access).

Apart from its great collection capacity, lies in the consideration that the consumption of these goods generates social costs. Consider the health costs of alcohol or tobacco abuse and the air pollution of cars and the use of hydrocarbons in general.


In addition to the above, it is necessary to take into account the existence of local taxes , which are demanded by the City Councils or Provincial Delegations. The most important are the Real Estate Tax, the Tax on Economic Activities, and the Tax on Mechanical Traction Vehicles. The autonomous communities also have the capacity to establish taxes and other taxes.