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Is there any specialty on local taxation?

Clarify your doubts by consulting your particular case


In general terms, except at the end of this section, the acts relating to the effectiveness and implementation of local taxes are not actionable administrative economic means.

Consequently, the administrative ends with the express or implied resolution of the appeal, which will fit against filing an administrative appeal before the relevant High Court.
This implies that the issues at the local level, in tax matters, quickly reach the courts. Enter an extremely high number of cases involving local taxes in the High Courts of Justice.

Exceptionally, within the scope of real estate tax, acts of delimitation of land, presentations of values and assessed values, and other administrative acts are actionable through the economic way.
The inclusion or exclusion of a taxpayer will also be subject to administrative economic claims in the Tuition Tax on Economic Activities, as well as altering the data contained in this Registration.