A rate is a tax whose taxable event consists of the private use or special use of the public domain, the provision of services or the performance of activities under public law that refer to, affect or benefit the taxpayer in a particular way, when the services or activities are not requested or received voluntarily by the taxpayers or are not provided by the private sector.

Among the requirements to modify one or the other. A public price is one paid for a service provided by the State on equal terms with the private sector and under private law. It is understood that the services are provided in activities that are carried out under private law, when they are carried out through any of the forms provided for in the administrative legislation for the management of the public service and their ownership corresponds to a public entity. The classic example is public transportation.

According to Spanish legislation, "it will be understood that the services are provided or the activities are carried out under public law when they are carried out through any of the forms provided for in the administrative legislation for the management of the public service and their ownership corresponds to a public entity."

Municipal Excise Taxes are a consideration for the provision of a public service by the Municipalities, that is, they are those rates that are paid for the provision and maintenance of the public service, individualized to the taxpayer.

Public cleaning procedures: Includes the service of home collection of solid waste, sweeping of streets, avenues, tracks and areas of public benefit. It also includes the transportation and final disposal service of solid waste.

Tax for Public Parks and Gardens: The tax for Public Parks and Gardens includes the collection of services for the implementation, recovery, maintenance and improvements of Parks and Gardens for public use and domain, collection of weeds of public origin, transportation and final disposal.