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Organization

CENTRAL ECONOMIC AND ADMINISTRATIVE TRIBUNAL (TEAC):

  • Presidency: The President is appointed and separated by Royal Decree of the Council of Ministers, on the proposal of the Minister of Finance, from officials of recognised standing in the field of taxation and has the status of Director-General of the Ministry of Finance. By agreement, the President fixed the creation, composition and deletion of the Chambers, the division of powers between the Chambers and the plenary and the distribution of cases between the Chambers.
  • General Secretariat: The Secretary-General shall come from the State Bar Corps and has an Assistant Director-General level. The Secretary-General shall be responsible for the direction and coordination of the handling of economic and administrative complaints, the issuing of procedural and notification acts and the promotion of the procedure, as well as any other tasks expressly assigned to him by the President. In addition, it will also exercise its competence as a one-person body.
  • Vocals: The Vowels shall be appointed and separated by Royal Decree of the Council of Ministers, on the proposal of the Minister of Finance and shall be Deputy Director-General of the Ministry of Finance. It is for the Members to propose resolutions and other termination agreements in the general economic and administrative procedure, as well as those other tasks expressly assigned to them by the President. In addition, they will also exercise their respective competences as one-person bodies. The Vocals are called and are responsible for the following matters:
    • Term of direct taxation of natural persons: Income Tax of Natural Persons as well as Corporate Tax Files related to Income Tax of Natural Persons, Wealth Tax and Extraordinary Review Resources related to direct taxation.
    • Term of direct taxation of legal persons: Corporate Tax as well as Personal Income Tax Files relating to Corporation Tax and Extraordinary Review Resources relating to direct taxation.
    • Term of international taxation: Income Tax for Non-Residents, Special Tax on Immovable Property of Non-Resident Entities and Corporation Tax, as well as Personal Income Tax Files related to Corporation Tax and Extraordinary Review Resources related to direct taxation.
    • Support for direct taxation: Income Tax for Natural Persons, Wealth Tax, Corporate Tax, Income Tax for Non-Residents and Special Tax on Immovable Property of Non-Resident Entities and Extraordinary Review Resources relating to direct taxation.
    • Term of Consumer Taxation: Value Added Tax and Property Transfer Tax and Documented Legal Acts in connection with Value Added Tax.
    • Denomination of property taxes and fees: Tax and parafiscal taxes. Tax on Heritage Transmissions and Documented Legal Acts (except as attributed to the Spokesperson for Consumer Taxation and the Spokesperson for Support in the Field of Indirect Taxation), Inheritance Tax and Donations.
    • Wording of external trade taxes, excise duties and environmental taxes: External Traffic Taxes and Levies, Excise Duties, Economic Activities and Environmental Taxes and Value Added Tax related to external traffic.
    • Support vocation for indirect taxation: Value Added Tax and Property Transfer Tax and Documented Legal Acts in connection with Value Added Tax.
    • Term of collection: State collection procedure, recognition, liquidation and payment by organs of the Ministry of Economy and Finance of Public Treasury obligations, as well as repayments for undue payments in this matter; requests for the suspension of acts subject to complaint, and claims against agreements made by the Management, Inspection and Collection Bodies in respect of the suspension of acts subject to complaint.
    • Vocaly of public pensions, passive rights and cadastre: Recognition and payment of pensions and passive rights falling within the competence of the corresponding Management Centre of the Ministry of Finance, as well as repayments for undue payments in this area. Real Estate Tax.
    • General support vocation: Corporate Tax as well as Personal Income Tax Files related to Corporate Tax and Extraordinary Review Resources related to direct taxation.
    • Coordinating vocation: It will have all the subjects assigned. Alzada Extraordinary Resources for Unification of Criteria. In addition, Vocalía Coordinator of the Regional and Local Economic and Administrative Tribunals is responsible for carrying out functions in support of the other Economic and Administrative Tribunals.
  • Sub-directorate General of Organization, Means and Procedures: it is responsible for carrying out functional and organizational studies leading to the better functioning of the Economic-Administrative Courts, the programming of the endowments of personal and material means and the design, operation and management of the information and communication systems.

For the purposes of resolving complaints and appeals, the Central Economic and Administrative Court operates in plenary session, in Chambers and in a uni-personal manner. The plenary session consists of the President, all Members and the Secretary-General. The Chambers are composed of the President, one or more Members and the Secretary-General. As for the operation in a uni-personal way, those appointed by the agreement of the President of the Central Economic and Administrative Tribunal shall be considered as single-person bodies with respect to the abbreviated procedure, whereas for the purposes of the general procedure (in cases of inadmissibility, proceedings and incidental matters) are the Vowels and the Secretary-General.

REGIONAL AND LOCAL ECONOMIC ADMINISTRATIVE COURTS:

  • Presidency and Vocals: The President (as well as the Presidents of the Deconcentrated Chamber and Presidents of the Chamber when they exist) and the Vowels shall be appointed and separated by the Order of the Minister of Finance. The President shall, by agreement, establish the establishment, composition and deletion of the Chambers, the division of powers between the Chambers and the Plenary Session and the distribution of cases between the Chambers. It shall be for the Members to propose resolutions and other termination agreements in the general economic-administrative procedure, as well as the other tasks entrusted to them by the President of the Tribunal or the Deconcentrated Chamber, as appropriate. In addition, they will also exercise their respective competences as one-person bodies.
  • Secretariat: The Secretaries shall come from the State Bar Corps and shall be responsible for the direction and coordination of the processing of economic and administrative claims, the issuing of formalities and notification and the promotion of the procedure, as well as any other tasks entrusted to them by the President. In cases where there are Deconcentrated Chambers, the above functions shall be carried out by its Secretary, without prejudice to the direction of the Registrar of the Tribunal concerned and the assignment of tasks to the President of the Deconcentrated Chamber. In addition, they will also exercise their respective competences as one-person bodies.

For the purpose of resolving complaints and appeals, the Regional and Local Economic and Administrative Courts operate in plenary session, in Chambers and in a uni-personal manner. The plenary session shall consist of the President, the Presidents of the Chamber and of the Deconcentrated Chamber (if any), the Vowels and the Registrar of the Court. The Chambers shall be composed of the President, the President of the Chamber responsible according to the division of powers, one or more Members, as appropriate, and the Secretary. The Deconcentrated Chambers shall be composed of its President, one or more Members, as appropriate, and the Secretary of the Chamber. As for the operation in a uni-personal way, the organs of each Tribunal and each Deconcentrated Chamber shall be considered as those appointed by agreement of the President of the Central Economic and Administrative Court, whereas for the purposes of the general procedure (in cases of inadmissibility, filing of proceedings and incidental questions) are the President, the Members and the Secretary-General.

There are also Provincial and Local Units, located in localities where the seat of the Regional Tribunal or its Deconcentrated Chambers does not radiate, which will perform the functions delegated to them by the Registrar of the Tribunal or the Deconcentrated Chamber, as well as those tasks entrusted to them by the President of the Tribunal or the Deconcentrated Chamber. 5

SPECIAL CHAMBER FOR THE UNIFICATION OF DOCTRINE:

 The General Tax Law attributes the consideration of the economic-administrative body to this Special Chamber that resolves the extraordinary appeal for the unification of doctrine and which consists of:

  • The President of the Central Economic and Administrative Court, who will be presiding over it.
  • Three members of the Central Economic and Administrative Tribunal.
  • The Director-General of Tributes.
  • The Director General of the State Tax Administration Agency.
  • The Director-General or the Director of the Department of the State Tax Administration Agency for which the body which issued the act referred to in the decision under appeal is functionally responsible.
  • The President of the Council for the Defence of Taxpayers.