MINISTERIO DE HACIENDA Y ADMINISTRACIONES PÚBLICAS

Central Economic-Administrative Court (TEAC):

The TEAC holds jurisdiction to resolve the following:

1. In sole instance:
   1. The economic-administrative claims that are filed against administrative decisions issued by the central bodies of the Ministry of the Treasury or other Ministerial Departments, bodies of the State Tax Administration Agency and bodies of public law entities that are related to or subject to the General State Administration, as well as against the decisions issued by the superior bodies of the Administration of the Autonomous Communities.
   2. Claims in which the Council of State must be heard or has been heard as a prior proceeding.
   3. The economic-administrative claims that are filed against administrative decisions issued by the peripheral bodies of the General State Administration, of the State Tax Administration Agency and of bodies of public law entities that are related to or subject to the General State Administration, or by bodies of the Autonomous Communities that are not superior, as well as against actions of private parties against which a claim may be filed when, even if the claim can be filed in first instance before the corresponding Regional or Local Economic-Administrative Court, the claim is filed directly before the Central Economic-Administrative Court.
2. In second instance: Ordinary appeals to a higher body that are filed against resolutions issued in first instance by the Regional and Local Economic-Administrative Courts.
3. Extraordinary appeals for review and extraordinary appeals to a higher body for unification of criteria.
4. The rectification of errors incurred by the resolutions themselves.

Regional (TEAR) or Local (TEAL) Economic-Administrative Courts

The TEARs and TEALs hold jurisdiction to resolve the following:

1. In sole instance: Claims that are filed against administrative decisions issued by peripheral bodies of the General State Administration, of the State Tax Administration Agency and of public law entities that are related to or subject to the General State Administration or by Administration bodies of the Autonomous Communities that are not superior when the amount of the claim is equal to or less than 150,000 euros, or 1,800,000 euros if it concerns claims against base amounts or assessments.
2. In first instance: Claims that are filed against administrative decisions issued by the aforementioned bodies when the amount of the claim is greater than the stated amount.
3. The rectification of errors incurred by the resolutions themselves
4. Claims that are filed against the actions of individuals in tax matters for which an economic-administrative claim may be filed, in first or sole instance, depending on whether or not the amount of the claim exceeds the aforementioned amount.

The aforementioned jurisdictions must be reconciled with the existence of a territorial structure that defines and delimits the geographic scope to which the jurisdictions of each Regional or Local Economic-Administrative Court extends, as well as the jurisdiction of the Satellite Divisions. Wherefore, the territorial jurisdiction for hearing economic-administrative claims is determined according to the headquarters of the body that issued the decision object of the claim.

Special Division for Unification of Doctrine

It holds jurisdiction to resolve extraordinary appeals for the unification of doctrine filed against resolutions in tax matters issued by the Central Economic-Administrative Court.