On taxes and duties

Special contributions: These are taxes that are paid when a public action aimed at satisfying a collective need produces a special benefit to certain individuals (for example: the increase in the value of a property as a result of the execution of a public work).
Direct taxes: These are taxes applied to a direct or immediate manifestation of economic capacity, such as the receipt of income or the possession of assets.
Special Taxes: These are taxes paid by people who purchase or consume certain goods, such as alcohol and alcoholic beverages, hydrocarbons, tobacco, or the registration of means of transportation.
Indirect taxes: These are taxes applied to an indirect or mediate manifestation of economic capacity, such as the circulation of wealth, either through acts of consumption or acts of transmission.
Environmental Taxes: These are taxes levied on products that can have harmful effects on the planet, such as fluorinated greenhouse gases, spent nuclear fuel, and radioactive waste.
Wealth Tax: It is a direct tax levied on the ownership of assets, meaning the total assets and rights owned by a person, minus any liabilities, debts, and obligations that person must meet. It is a tax transferred to the Autonomous Communities.
Personal Income Tax (IRPF): It is a direct tax levied on income earned as an immediate manifestation of citizens' economic capacity, based on the principles of equality, generality, and progressiveness, and in accordance with individuals' personal and family circumstances.
Corporation tax: It is a direct tax applied to the net profit that companies obtain from their activities.
Inheritance and Gift Tax: It is a direct tax applied to goods and rights obtained free of charge by individuals, both through acquisitions from another living person ("inter vivos" acquisitions) and through acquisitions from another deceased person ("mortis causa" acquisitions). It is a tax transferred to the Autonomous Communities.
Tax on Property Transfers and Documented Legal Acts: It is an indirect tax that applies to the transfer of all types of assets and rights, to certain transactions carried out by companies, and to acts that must be officially documented. It is a tax transferred to the Autonomous Communities.
Value Added Tax (VAT): It is an indirect tax levied on the consumption of goods and services produced or marketed in the course of business or professional activities, as consumption is considered an indirect manifestation of a person's economic capacity.
Rates: These are taxes paid by citizens as a result of carrying out an administrative action that benefits them individually, but which they are obliged to request or receive (for example: garbage collection, or the issuance of ID cards).
Taxes: These are monetary contributions established by law to provide income to the Public Treasury so that it can cover public expenses. They are classified into taxes, fees and special contributions. Taxes are the most important tributes and that citizens must pay without any specific individualized consideration and that are based on facts that demonstrate the economic capacity of citizens (for example: personal income tax or VAT). Fees are taxes paid by citizens as a result of carrying out an administrative action that benefits them individually, but which they are obliged to request or receive (for example: garbage collection, or the issuance of ID cards). Special contributions are taxes paid when a public action aimed at satisfying a collective need produces a special benefit to certain individuals (for example: the increase in the value of a property as a result of the execution of a public work).