The Spanish tax system comprises three kinds of taxes: "impuestos" (true taxes), "tasas" (dues and fees) and "contribuciones especiales" (special levies). The "tasas" and "contribuciones especiales" are collected in return for a public service provided by the authorities or for any type of benefit as a result of public works or services.

In Spain taxes are levied:
- By the Central Government
- By the Autonomous Communities (regional)
- By local authorities

The necessary brevity of this chapter makes it necessary to offer only a short comment on the taxes levied by Autonomous Communities and local authorities and to concentrate on the taxes levied by the Central Government, including those administered and collected by local authorities.

The special regimes applicable in the Basque Country and Navarra may affect certain of the matters explained in this chapter.