The High Court of Justice of Madrid has approved new general rules for the allocation of subject matter among the sections of its Administrative Litigation Chamber (Art. 1). The regulations establish specialisation by section, covering areas ranging from urban planning and immigration to public procurement, social security, and taxation (Art. 1). These rules aim to achieve technical specialisation and consistency in legal criteria through the convening of jurisdictional plenary sessions for cross-cutting matters such as urban planning, taxation, or personnel (Art. 2.11).
For litigants before the Madrid High Court of Justice, the rule provides greater predictability by defining which section will handle each matter (Art. 1). Urban planning cases are allocated between Sections 1 and 2, while tax appeals (Income Tax, Wealth Tax, Large Fortunes Tax) are concentrated in Sections 4, 5, and 9 (Art. 1 and 2.11). A mechanism has been established for the Presidency of the Chamber to resolve allocation disputes, with a six-month limit to raise such a dispute from the date the matter enters the section (Art. 2.10).
The tax team reviews your specific situation.