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A transcript of the videotaped statement translated from Arabic into Spanish and released by Spain's Interior Ministry said: "We declare our responsibility for what happened in Madrid, exactly two and a half years after the attacks of New York and Washington."
"It is a response to your cooperation with the criminals Bush and his allies," it said.
"This is a response to the crimes that you have caused in the world and concretely in Iraq and in Afghanistan and there will be more if God wills it."
"You want life and we want death, which gives an example of what the prophet Mohammed said. If you don't stop your injustices more blood will flow and these attacks are very little compared with what may happen with what you call terrorism.
"This is a warning from the military spokesman of al Qaeda in Europe, Abu Dujan al Afgani," it said.