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BOE-A-2026-11452 ·27 May 2026 ·acuerdo Low impact
Tax

High Court of Justice of Castile and León: Regional tax matters transferred to the Third Section

The Governing Chamber of the High Court of Justice of Castile and León has amended the distribution rules of the Contentious-Administrative Chamber. Following an analysis of registration data from 2022 to 2025, it has been determined that regional tax matters, which previously fell under the Second Section, will now be the responsibility of the Third Section.

In 2 key points

  1. Regional tax matters are transferred from the Second Section to the Third Section (Acuerdo de 20 de marzo de 2026)
  2. The readjustment is based on registration data from the years 2022, 2023, 2024 and 2025 (Acta de Pleno de 24 de febrero de 2026)

How it affects those involved

For taxpayers and professionals litigating against the regional administration in Castile and León, this change implies a new distribution of competencies within the Contentious-Administrative Chamber. Matters relating to regional taxes will now be processed by the Third Section instead of the Second Section.

Lifecycle

2026-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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