Tax Appeals and Tribunals in Galicia: How to Challenge Tax Assessments

The administrative tax system in Galicia

Galicia has its own tax administration and dispute resolution system as an autonomous community with transferred tax competencies. Own taxes (inheritance, donations, property transfers) are managed through ATIGA (Agencia Tributaria de Galicia), while state-level taxes (IRNR, some IBI) are managed by AEAT. For foreign property owners, the most commonly challenged taxes are IBI, capital gains tax, Inheritance Tax and Non-Resident Income Tax.

Important: Appeal deadlines are strictly enforced. One day late invalidates the entire claim. As a non-resident foreigner, ensure your notification details are correctly configured with AEAT and ATIGA.

Review appeal: first administrative route

The review appeal (recurso de reposición) is the first route for challenging any tax administrative act. Filed with the same body that issued the resolution. It is free and does not require a lawyer. Requirements: one month deadline, must include identification, the challenged act, legal grounds, and specific request. The body has one month to resolve; silence equals rejection.

TEAR Galicia: economic-administrative tribunal

The Regional Economic-Administrative Tribunal of Galicia (TEAR) resolves economic-administrative claims for Galician-managed taxes. Based in Santiago de Compostela. Resolves approximately 2,500 claims annually with a 35-40% success rate. Common cases include: disproportionate IBI valuations, capital gains on loss-making sales, unapplied inheritance tax bonuses, and incorrect IRNR imputed income calculations.

Practical cases for foreign property owners

Case 1: Disproportionate IBI on Costa da Morte property. Property bought for 120,000 € but cadastral value is 180,000 €. Strategy: Request cadastral review with independent valuation. Success probability: 60-70%.

Case 2: Capital gains tax on loss-making sale. Sold property in Cee for 90,000 € (bought for 110,000 €). Council charges 1,800 € capital gains tax. Strategy: Appeal citing Constitutional Court doctrine STC 59/2017. Success probability: 85%.

Case 3: Excessive IRNR imputed income. British owner of second home in Fisterra assessed 1,500 € on a 200,000 € cadastral value. Strategy: Verify cadastral value and applicable rate. Success probability: 40-50%.

Legal representation and costs

Electronic filing and digital resources

Both AEAT and ATIGA allow electronic filing through their digital portals. AEAT: sede.agenciatributaria.gob.es (digital certificate or Cl@ve PIN). ATIGA: atiga.xunta.gal (digital certificate or Chave365). Catastro: catastro.meh.es for cadastral value reviews.