This paper deals with the regional tax management administered by the Spanish subnational levels of government o Autonomous Communities. Using Data envelopment analysis and the Malmquist productivity index, we estimate both efficiency level and productivity change in the period 2004-2012. In order to arrange the regional tax management in homogeneous groups, we use a cluster analysis. The results of the estimation are an average efficiency of 90.8% and a productivity improvement of 3.4%. The Data envelopment analysis and cluster analysis show independence in the classification of the Autonomous Communities, with a 48% success.