Taxes in Europe Database v2
It came into force in 31/12/1988. Beneficiaries may decide whether or not to levy the tax. Royal legislative Decree nº 2 of 5 March 2004.
The whole Spanish territory. Local governments may choose not to set the tax.
The tax is payable by natural or legal persons and the entities referred to in Article 35.4 of the General Tax Law which own real estate on which the construction, intallation and works are carried out, provided that they are also the owners of the works undertaken. In other cases, the taxpayer is deemed to be the person to whom the works belong. Persons who apply for the corresponding licences or perform the construction, installation or works are deemed liable for the tax if they are not the actual taxpayer.
The tax is payable on all categories of construction, installation and works for which a municipal works or town planning license is required, irrespective of whether or not such licence has been applied for.
Local authorities may set the tax rate up to 4%.
Super reduced rate