Special contributions are taxes whose taxable event consists of the obtaining by the taxpayer of a benefit, an increase in the value of their property for the performance of public works, the establishment or expansion of public services. In other words, they are tributes (payments to the administration) that are made because a consideration has been received, this being the main difference between them and taxes. An example of this could be the payment of a contribution for the urbanization, the asphalting of a street or the construction of a square, this revalues my land. Likewise, the revenues collected must be used to defray the costs of the work or service that made the work necessary.