The High Court of Justice of Madrid is updating the general rules for allocating subject matter among the sections of its Administrative Litigation Chamber. The new distribution organises jurisdiction by specific areas, such as urban planning (Sections 1 and 2), local administration and compulsory purchase (Section 2), public procurement and social security (Section 3), and taxes such as Income Tax or Wealth Tax (Section 4). The objective is to promote specialisation and consistency of criteria through jurisdictional plenary sessions on key matters (Art. 2.11).
For litigants before the Madrid High Court of Justice, the rule defines the competent section based on the subject matter of the appeal, affecting the specialisation of the judge. Companies and individuals appealing acts of the General State Administration, the Community of Madrid, or local authorities must identify the correct section (e.g., Section 4 for taxes or Section 3 for procurement). A mechanism for resolving discrepancies between sections under the Presidency of the Chamber is established, with a six-month limit for raising such a discrepancy (Art. 2.10).
The tax team reviews your specific situation.