Información básica sobre la financiación del Ayuntamiento: tributos propios y participación en los del Estado
Responsable contenido: Agencia Tributaria Madrid
Fecha de actualización: 06 de abril de 2026
Fuentes de ingreso del Ayuntamiento:
a) Los tributos propios clasificados en tasas, contribuciones especiales e impuestos.
b) La paricipación en los tributos del Estado.
c) Los ingresos procedentes de su patrimonio y demás de derecho privado como son, por ejemplo, las donaciones.
d) Las subvenciones.
e) Los precios públicos.
f) Las operaciones de crédito.
g) Las multas y sanciones.
h) Las demás prestaciones de derecho público.
Para más información sobre los tributos propios depuesde acceder al portal del Contribuyente del Ayuntamiento de Madrid (agenciatributaria.madrid.es)
Derechos reconocidos por tributos propios
(*) datos a 31 de marzo de 2026
(**) los importes son en euros
| Clave | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Impuestos | 2.100.838.520 | 2.330.077.396 | 2.349.339.851 | 2.371.643.009 | 2.520.040.648 | 2.545.074.136 | 2.507.308.859 | 2.311.944.243 | 2.417.209.724 | 2.100.851.691 | 2.289.808.702 | 2.175.511.713 | 2.285.855.720 | 382.781.387 |
| Tasas | 438.305.389 | 412.388.321 | 286.810.641 | 322.061.189 | 331.672.732 | 316.845.069 | 326.967.601 | 245.222.235 | 273.010.484 | 281.404.477 | 327.677.073 | 309.818.382 | 572.717.827 | 84.300.158 |
| Total | 2.539.143.909 | 2.742.465.717 | 2.636.150.492 | 2.693.704.198 | 2.851.713.380 | 2.861.919.205 | 2.834.276.460 | 2.557.166.478 | 2.690.220.208 | 2.382.256.168 | 2.617.485.775 | 2.485.330.095 | 2.858.573.547 | 467.081.545 |
Participación en tributos del Estado. Entregas a cuenta
(*) datos a 31 de marzo de 2026
(**) los importes son en euros
FCF: Fondo Complementario de Financiación
| Clave | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| IRPF | 104.049.921 | 101.546.621 | 107.596.288 | 113.445.969 | 119.325.601 | 126.634.275 | 140.671.224 | 140.671.225 | 153.791.975 | 163.571.715 | 185.372.574 | 211.035.899 | 229.617.969 | 53.717.376 |
| IVA | 54.449.749 | 51.969.595 | 62.040.169 | 56.624.939 | 66.943.753 | 71.636.422 | 78.329.287 | 78.329.288 | 76.840.348 | 91.043.854 | 91.404.779 | 90.688.184 | 114.895.916 | 26.766.384 |
| IMPUESTOS ESPECIALES | 13.359.628 | 12.118.287 | 14.445.245 | 15.157.532 | 14.405.669 | 14.960.910 | 14.525.296 | 14.525.297 | 14.637.494 | 16.225.617 | 15.219.786 | 13.440.451 | 13.982.365 | 3.598.710 |
| FCF | 1.349.694.751 | 1.302.329.424 | 1.381.624.749 | 1.353.223.133 | 1.355.340.160 | 1.418.317.443 | 1.477.325.604 | 1.477.325.605 | 1.522.574.316 | 1.730.646.908 | 1.766.546.027 | 1.856.161.146 | 2.098.809.817 | 497.013.805 |
| Total | 1.521.554.049 | 1.467.963.927 | 1.565.706.451 | 1.538.451.573 | 1.556.015.183 | 1.631.549.050 | 1.710.851.411 | 1.710.851.415 | 1.767.844.133 | 2.001.488.094 | 2.058.543.166 | 2.171.325.680 | 2.457.306.067 | 581.096.275 |
Participación en tributos del Estado. Liquidación definitiva
(*) No disponible
(**) los importes son en euros
FCF: Fondo Complementario de Financiación
| Clave | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024* | 2025* | 2026* |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| IRPF | 5.455.446 | 12.483.094 | 13.006.784 | 13.445.494 | 14.186.314 | 19.554.696 | 13.234.328 | 11.584.861 | 13.488.772 | 23.076.547 | 13.423.960 | 0 | 0 | 0 |
| IVA | 2.290.112 | 8.755.048 | 7.755.836 | 11.685.755 | 3.501.267 | 2.116.705 | 2.217.826 | -18.733.682 | 7.864.884 | 28.405.808 | 6.680.933 | 0 | 0 | 0 |
| IMPUESTOS ESPECIALES | 1.653.322 | 1.492.384 | 957.823 | 280.893 | 725.103 | -1.572.750 | -1.344.493 | -4.959.327 | -3.204.568 | -481.627 | -1.759.011 | 0 | 0 | 0 |
| FCF | 71.110.848 | 77.549.552 | 44.863.184 | 1.866.165 | 42.774.759 | 45.308.744 | 35.880.374 | -247.485.714 | 47.082.296 | 380.674.189 | 160.568.129 | 0 | 0 | 0 |
| Total | 80.509.728 | 100.280.078 | 66.583.627 | 27.278.307 | 61.187.443 | 65.407.395 | 49.988.035 | -259.593.862 | 65.231.384 | 431.674.917 | 178.914.011 | 0 | 0 | 0 |
Participación en tributos del Estado. Participación total
(*) No disponible
(**) los importes son en euros
FCF: Fondo Complementario de Financiación
| Clave | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 (*) | 2025 (*) | 2026 (*) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| IRPF | 109.505.367 | 114.029.715 | 120.603.072 | 126.891.463 | 133.511.915 | 146.188.971 | 153.905.553 | 152.256.086 | 167.280.747 | 186.648.261 | 198.796.534 | 0 | 0 | 0 |
| IVA | 52.159.637 | 60.724.644 | 69.796.005 | 68.310.694 | 63.442.487 | 73.753.127 | 80.547.114 | 59.595.606 | 84.705.233 | 119.449.662 | 98.085.712 | 0 | 0 | 0 |
| IMPUESTOS ESPECIALES | 15.012.951 | 13.610.672 | 15.403.068 | 14.876.640 | 13.680.567 | 13.388.160 | 13.180.804 | 9.565.970 | 11.432.925 | 15.743.990 | 13.460.775 | 0 | 0 | 0 |
| FCF | 1.278.583.903 | 1.379.878.976 | 1.426.487.934 | 1.355.089.299 | 1.312.565.401 | 1.463.626.187 | 1.513.205.978 | 1.229.839.891 | 1.569.656.612 | 2.111.321.097 | 1.927.114.156 | 0 | 0 | 0 |
| Total | 1.455.261.858 | 1.568.244.007 | 1.632.290.079 | 1.565.168.096 | 1.523.200.370 | 1.696.956.445 | 1.760.839.449 | 1.451.257.553 | 1.833.075.517 | 2.433.163.010 | 2.237.457.177 | 0 | 0 | 0 |
Participación en tributos del Estado. Ingresos en el presupuesto
(*) datos a 31 de marzo de 2026
(**) los importes son en euros
FCF: Fondo Complementario de Financiación
| Clave | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| IRPF | 105.739.645 | 104.440.235 | 112.243.449 | 125.120.778 | 131.524.100 | 139.271.484 | 154.049.253 | 159.417.635 | 166.218.017 | 174.348.290 | 198.053.061 | 233.304.160 | 242.233.644 | 53.515.305 |
| IVA | 52.107.044 | 53.832.006 | 60.441.652 | 61.491.357 | 73.101.071 | 81.723.659 | 73.229.503 | 78.847.475 | 77.459.657 | 70.711.654 | 97.671.146 | 117.495.474 | 119.978.331 | 26.366.755 |
| IMPUESTOS ESPECIALES | 11.077.341 | 12.477.250 | 16.074.812 | 16.037.151 | 15.928.747 | 14.656.262 | 13.776.439 | 12.928.792 | 13.269.246 | 11.242.535 | 11.991.462 | 12.935.068 | 12.199.599 | 3.592.771 |
| FCF | 1.322.628.138 | 1.307.250.170 | 1.361.939.926 | 1.333.941.950 | 1.386.553.585 | 1.400.498.785 | 1.420.716.481 | 1.497.099.065 | 1.538.796.865 | 1.674.906.940 | 1.646.731.330 | 2.152.932.110 | 2.239.693.122 | 492.092.599 |
| Total | 1.491.552.168 | 1.477.999.661 | 1.550.699.839 | 1.536.591.236 | 1.607.107.503 | 1.636.150.190 | 1.661.771.676 | 1.748.292.967 | 1.795.743.785 | 1.931.209.419 | 1.954.446.999 | 2.516.666.812 | 2.614.104.696 | 575.567.430 |