What is an ordinary appeal to the Central Economic-Administrative Tribunal (TEAC)?

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An ordinary appeal to the Central Economic-Administrative Tribunal (TEAC) may be brought against certain decisions issued at first instance by a Regional or Local Economic-Administrative Tribunal (TEAR/TEAL), or by the competent economic-administrative body of an Autonomous Community or City with a Statute of Autonomy. It is not available against every TEAR decision: the amount in dispute and the rules on jurisdiction determine whether a decision is issued at first or single instance and whether an ordinary appeal lies (Articles 229 and 241 of the General Tax Law, LGT).

As a general rule, an ordinary appeal is available if the amount in dispute exceeds €150,000, or €1,800,000 for claims concerning tax bases or valuations. It is also available where the amount is indeterminate. The amount is calculated under the Administrative Review Regulations and may not equal the sum of all debts listed in the same act (Articles 35 and 36 of Royal Decree 520/2005). The decision should state which remedies are available.

The time limit is one month from the day after notification. The appeal is filed with the tribunal that issued the challenged decision, addressed to the TEAC. If the appellant took part in the first-instance proceedings, the appeal must set out the grounds and may include only evidence that could not have been submitted at first instance. Interested parties and, within their respective fields, certain senior tax-administration officials have standing to appeal (Article 241.1–3 LGT).

The maximum time to decide is one year. If no decision is notified within that period, the appellant may treat the appeal as dismissed in order to pursue the next available remedy; the TEAC remains under a duty to issue an express decision. Time limits for challenging an express decision run from the day after it is notified (Articles 240 and 241.4 LGT).

This ordinary appeal must be distinguished from the extraordinary appeal for the unification of criteria. The latter concerns certain decisions that are not open to an ordinary appeal, may be brought only by the administrative bodies specified by law, and serves to unify criteria (Article 242 LGT).

A TEAC decision concludes the ordinary economic-administrative route. It may be challenged before the contentious-administrative courts, but the competent court depends on the subject matter: as a general rule, cases go to the National Court (Audiencia Nacional), while TEAC decisions on ceded taxes go to the competent High Court of Justice (Tribunal Superior de Justicia). TEAR/TEAL decisions that conclude the economic-administrative route generally go to the relevant High Court of Justice (Articles 10.1(d)–(e) and 11.1(d) of the Administrative Jurisdiction Act). Check the decision and its appeal notice to identify the correct court and time limit.