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Central Economic and Administrative Tribunal (TEAC)

The TEAC has the competence to resolve:

  • In a single instance:
    1. Economic and administrative claims against administrative acts imposed by the central organs of the Ministry of Finance or other Ministerial Departments, the State Tax Administration Agency and public law entities related or dependent on the General Government of the State, as well as against acts dictated by the higher organs of the Administration of the Autonomous Communities.
    2. Complaints to be heard or heard prior to the Council of State.
    3. The economic-administrative claims that are brought against the administrative acts dictated by the peripheral organs of the General Administration of the State, the State Agency of Tax Administration and the entities of public law related or dependent on the General Administration of the State, or by the organs of the Autonomous Communities that are not superior, as well as against the actions of the individuals susceptible to claim, when, still being able to file the corresponding administrative claim.
  • Second instance: Ordinary appeals against decisions handed down in first instance by the Regional and Local Economic and Administrative Courts.
  • The extraordinary review resources and the extraordinary lifting for the unification of criteria.
  • The rectification of errors in which your own resolutions are taken.

Regional or Local Economic and Administrative Courts (TEAL)

TRIs and TEAL have the competence to solve:

  • In one instance: Complaints against administrative acts handed down by the peripheral organs of the General Administration of the State, the State Agency for Tax Administration and the entities of public law linked or dependent on the General Administration of the State and by the organs of the Administration of the Autonomous Communities which are not superior, when the amount of the claim is equal to or less than € 1,150,000,
  • In the first instance: Claims against administrative acts handed down by the above mentioned bodies where the amount of the claim exceeds the amount mentioned.
  • The rectification of errors in which your own resolutions are taken.
  • Complaints against actions of individuals in tax matters liable to cause economic and administrative complaints, in the first or only instance depending on whether or not the amount of the claim exceeds the amount indicated above.

The above competences must be reconciled with the existence of a territorial structure that defines and delimits the geographical scope to which the competences of each Regional or Local Economic and Administrative Tribunal extend, as well as that of the Deconcentrated Chambers. As a result, the territorial jurisdiction to hear economic and administrative complaints is determined in accordance with the seat of the body which issued the act in question.

Special Chamber for the Unification of Doctrine

It is competent to resolve the extraordinary appeals for the unification of doctrine brought against the decisions in tax matters issued by the Central Economic and Administrative Tribunal.