Tax on the use of land is a tax levied on the rights of private use or special use of the public domain of hydrocarbons on the occasion of the granting of certain exploration authorizations, research permits and exploitation concessions, as well as the occupation of land, subsoil or seabed, for the drilling of boreholes and the acquisition of seismic data (article 17 of Decreto Legislativo 1/2007, 11 September).