There are no specific taxes for large retailers provided for in the national law.  However, such taxes are in place in six regions: Aragon (Regional Law 13/2005), Asturias (Regional Law 15/2002), Catalonia (Regional Law 16/2000),  La Rioja (Regional Law 7/2012), Navarra (Regional Law 23/2011), and The Canary Islands (Regional Law 4/2012).