The property consists of the building of the gunpowder store itself and the construction intended for the guard force. Powder magazines are an architectural typology that is closely related to the defence of the country. A series of special conditions must be taken into account for their construction in order to mitigate the effect of explosions, eradicate humidity, maintain a constant temperature, avoid the action of lightning on the building and exclude the possibility of fire. Its construction was entrusted to the Army Corps of Engineers, and the improvement of the projects was carried out from the second half of the 19th century onwards.

The Taco Gunpowder Magazine corresponds to the category of warehouse, that is to say, the ones that should have more capacity and it is the second built in the Island of Tenerife, to receive the new gunpowder supply to the square. The first of these was the one known as El Confitero, on the La Cuesta-Taco road, which, as it is currently demolished, makes the Polvorín de Taco the only gunpowder store of the 19th century, constituting an example of the typical gunpowder store of this period.

The complex is made up of the gunpowder store, with a rectangular floor plan and divided into two semi-warehouses by a traverse wall and enclosed or isolated by another of about 2.40 m. in length. The layout of the ventilation shafts, the construction of the hydraulic concrete floor, the sentry boxes, the roofs with two layers of hydraulic tiles, the layout of the gutters for water collection, the water tanks and the cistern, the four lightning rods on the outside of the building, the layout of the Guard Corps building, etc., everything has been designed to ensure the safety and protection of the site.

The Polvorín de Taco has an unquestionable architectural value due to the unique conditions to which these constructions must conform, as well as historical, as it is intimately related to the structures and defensive organization of the archipelago.

The building and its surroundings are a Property of Cultural Interest, with the category of Monument, since April 29, 2010.