Reporting published October 2, 2026, said Amazon Web Services (AWS) pays Spain’s nationwide Impuesto sobre Actividades Económicas (IAE), or tax on economic activities, quota for its data-center activity in Aragón to Spain’s Ministry of Finance. The mayors of El Burgo de Ebro and Villanueva de Gállego were reported to be planning a joint effort over municipal revenue.
The account also attributed to AWS the position that Spanish law permits this arrangement.
Why local representatives want tax paid where activity occurs
Aragón business representatives argued that taxes should be paid where economic activity takes place. The mayors of El Burgo de Ebro and Villanueva de Gállego reportedly planned to coordinate over revenue they said their municipalities had not received and to address future expansion.
Spain’s IAE quota categories
Spain’s IAE tariff framework recognizes national, provincial, and minimum municipal quota categories. The Local Treasury Law also lists IAE among municipal taxes. These categories describe different geographic scopes for the tax quota; the reported AWS arrangement concerns a nationwide quota.
Other local returns cited by the data-center industry
Spain DC’s executive director defended the existing tax framework, arguing that data centers also contribute through local jobs and payments of personal income tax, known in Spain as IRPF.
