This public-sector charge is payable by persons doing business in the municipality of Barcelona who have not contracted their own waste collection service.
All transfers, with or without an increase in value, must be reported by means of a declaration/self-assessment.
The following procedure must be used for a transfer of goods or rights that do not have a property-tax registry reference : Declaration of capital gains for valuation purposes.
This tax is levied on any construction, installation or work that requires a building permit or urban development licence or the submission of a declaration of compliance or prior notification, regardless of whether or not it has been obtained.
This is a tax levied on economic activities (business, professional and artistic) within the municipality, regardless of whether they are specified in the tax rates or whether the activity in question is carried out on specific premises.
This tax is payable by the owners, beneficiaries, licence holders or holders of a surface right to any property (flat, parking space, storage facility, shop, house, office, etc.).
Fines for the infringement of established traffic regulations. These may be for speeding, consumption of alcohol or drugs, non-compliance with emissions standards in the Low Emissions Zone, fines for not having identified the driver responsible for the offence, etc.