We are conducting lawsuits for Scandinavians against the Spanish tax authorities. Lawsuits against public authorities in Spain are conducted following a special process called Contencioso-Administrativo, but they can of course also deal with issues other than tax. Before a lawsuit against a public authority can begin, it must first have been tried by the administrative bodies.
In Spain, there are local, provincial, regional and national authorities and a lawsuit to be brought before a court in order for a judge to pass a judgment against any of these public authorities must be brought as an administrative case (contencioso- administrativo). This type of lawsuit must not be confused with a general non-judicial case brought in the administrative system and decided by the authority itself.
Since a tax case in the administrative system is ultimately always decided by a tax authority, the involvement of an independent party in the form of a “real” judge may be necessary in order to be able to change a tax decision.
The first step is to find out which tax authority is your counterpart. Spanish tax payments end up in different authority budgets depending on the tax involved, and with tax authorities at the local, provincial, regional, and national levels this is the example of Spanish complexity.
