According to the current municipal tax regulations, the following cases are exempt from paying the fees (both the processing fee and the fee for occupying public space and parks and gardens):

• The Spanish Government, the Government of Catalonia, and local entities for the provision of public services, directly or through third parties.

• Political parties during the electoral period.

• Consulates and foreign chambers of commerce, in cases of international reciprocity.

• Educational centers and students enrolled in these centers who request the permit for academic purposes.

• Non-profit entities (ESAL):

• Associations.
• Non-profit entities referred to in Article 2 of Law 49/2002, of December 23:
  • Foundations.
  • Associations declared of public utility.
  • Non-governmental organizations, as long as they have one of the legal forms referred to in the previous paragraphs.
  • Delegations of foreign foundations registered in the Foundation Registry.
  • Spanish sports federations, territorial sports federations at the regional level that are part of them, the Spanish Olympic Committee, and the Spanish Paralympic Committee.
  • Federations and associations of non-profit entities referred to in the previous paragraphs.

To prove that they are an ESAL, it will be necessary to submit 3 documents:

• Registration document in the Public Registry.
• Statutes or foundational rules.
• A declaration from the legal representative of the entity stating that:
  • They dedicate at least 70% of their income to achieving general interest goals.
  • The activity carried out does not involve the development of economic operations unrelated to their statutory purpose. For this purpose, an economic operation unrelated to the statutory purpose is any operation not provided for in Article 7 of Law 49/2002, of December 23, on the tax regime of non-profit entities and incentives for sponsorship.
  • They are up to date with accounting obligations.

In all these cases, when applying for the permit, a document must be submitted proving that the request comes from a public administration or one of the persons or entities mentioned, along with the 3 documents that confirm the entity's ESAL status in the cases mentioned above.