The zipped file included in this dataset contains the geographical delimitation of the nine tax categories applicable in Madrid. The information is provided in the form of digital cartography in shapefile format, although it can be consulted directly in the geoportal of the Madrid City Council, at the following link: Tax categories of the municipality of Madrid - Geoportal of the City Council of Madrid . The information of fiscal category is used for the calculation of different municipal taxes, especially in the Tax of Economic Activities, to be able to graduate the tax burden according to the greater or lesser economic appreciation of the area of Madrid in which the economic activity or other fact susceptible to taxation is located. In this sense, the tax categories are defined as 1.ª 9.ª, being 1.ª the one with the highest relative economic relevance. From the legal point of view and for its application in different municipal taxes, the information of the tax categories of Madrid is part of the General Tax Ordinance of Management, Collection and Inspection of the City of Madrid. For inclusion in this ordinance as an annex, a literal list of streets and stretches of street is generated annually with the information of the tax category that corresponds to it, a list that receives the name of «Indice Fiscal de Calles». The delimitation of the different tax categories was carried out by the Madrid Tax Agency during 2016 with effects in 2017, based on the information of the land values that appear in the presentations of cadastral values applicable in Madrid. Specifically, the necessary works of spatial analysis, weighting of values and systematization were carried out, to make the equivalence between soil values set by the Cadastre and the nine tax categories of Madrid. In the geoportal of the Madrid City Council, the information and complete services of this data set are available through the following link: Tax categories of the municipality of Madrid. This dataset links to the information published in Geoportal.