The tax on the use of land by enterprises in mining activities is levied on the granting of exploration permits, research permits and concessions for the exploitation of mineral resources and other services related to mining management, as well as the private use of the public domain (articles 120 and 123 of Decreto Legislativo 1/2007). The management and settlement is the responsibility of the Department of Economic Development and Infrastructure of the Basque Government (Decreto Legislativo 1/2007, 11 September)