The Economic-Administrative Bodies of the State Tax Administration are:
- The Central Economic-Administrative Court (TEAC), with its headquarters in Madrid and which has jurisdiction over the entire national territory.
- The Regional Economic-Administrative Courts (TEARs), with jurisdiction referring to the territorial scope of the Autonomous Community where they are located. There are seventeen:
- TEAR of Andalusia, with its headquarters in Seville.
- TEAR of Aragón, with its headquarters in Zaragoza.
- TEAR of the Principality of Asturias, with its headquarters in Oviedo.
- TEAR of the Balearic Islands, with its headquarters in Palma de Mallorca.
- TEAR of the Canary Islands, with its headquarters in Las Palmas de Gran Canaria.
- TEAR of Cantabria, with its headquarters in Santander.
- TEAR of Castilla-La Mancha, with its headquarters in Toledo.
- TEAR of Castilla and León, with its headquarters in Valladolid.
- TEAR of Cataluña, with its headquarters in Barcelona.
- TEAR of Extremadura, with its headquarters in Badajoz.
- TEAR of Galicia, with its headquarters in A Coruña.
- TEAR of Madrid, with its headquarters in Madrid.
- TEAR of the Region of Murcia, with its headquarters in Murcia.
- TEAR of Navarra, with its headquarters in Pamplona.
- TEAR of the Basque Country, with its headquarters in Bilbao.
- TEAR of La Rioja, with its headquarters in Logroño.
- TEAR of the Community of Valencia, with its headquarters in Valencia.
- Satellite Division of Granada (within the TEAR of Andalusia), with jurisdiction over the provinces of Almería, Granada and Jaén.
- Satellite Division of Málaga (within the TEAR of Andalusia), with jurisdiction over the province of Málaga.
- Satellite Division of Santa Cruz de Tenerife (within the Canary Islands TEAR), with jurisdiction over the province of Santa Cruz de Tenerife.
- Satellite Division of Burgos (within the Castilla and León TEAR), with jurisdiction over the provinces of Ávila, Burgos, Segovia and Soria.
- Satellite Division of Alicante (within the TEAR of the Community of Valencia), with jurisdiction over the province of Alicante. It is pending.
- The Local Economic-Administrative Courts (TEALs), with jurisdiction over the territory of the city with a Statute of Autonomy where its headquarters is located. There are two:
- TEAL of Ceuta, with its headquarters in Ceuta.
- TEAL of Melilla, with its headquarters in Melilla.
- The Special Division for Unification of Doctrine is also considered an economic-administrative body, and it resolves extraordinary appeals for the unification of doctrine.
Within the economic-administrative organisation, there are also Provincial and Local Offices, although they are not considered economic-administrative bodies in the strictest sense. The Provincial Offices will have jurisdiction over the territory of the respective province or over part of the territory in which the jurisdiction of the corresponding Local Office does not extend. The existence of both the Provincial Offices and the Local Offices is justified by the objective of providing citizens with greater geographic proximity for filing claims, as well as communication of the same with the corresponding TEAR or Satellite Division for final resolution.
- The Provincial Offices, located in each provincial capital of the territorial scope of each Regional Economic-Administrative Court, which is not the headquarters of the respective Court or its Satellite Divisions.
- The Local Offices, which will be located in the following cities:
- Cartagena, whose territorial scope will coincide with that of the AEAT Office of Cartagena.
- Gijón, whose territorial scope will coincide with that of the AEAT Office of Gijón.
- Jerez de la Frontera, whose territorial scope will coincide with that of the AEAT Office of Jerez de la Frontera, and with those of the AEAT Administrations of El Puerto de Santa María, Sanlúcar de Barrameda and Ubrique.
- Vigo, whose territorial scope will coincide with that of the AEAT Office of Vigo.
The structure of the Economic-Administrative Courts, in addition to the Special Division for Unification of Doctrine, is summarised as follows:
- 1 Central Economic-Administrative Court
- 17 Regional Economic-Administrative Courts
- 2 Local Economic-Administrative Courts
- 5 Satellite Divisions
- 28 Provincial Offices
- 4 Local Offices
This structure is reflected in the following graph.