Madrid's Superior Court of Justice (TSJM) has annulled the 2025 garbage tax approved by the City Council for failing to fully publish the technical-economic report justifying its calculation. The ruling upholds appeals from various institutions and paves the way for refunds to the 130,000 who claimed, though the council may appeal to the Supreme Court. The decision highlights lack of transparency in public information as grounds for nullity.
Madrid's Superior Court of Justice (TSJM) has declared the 2025 Waste Management Tax (TGR), approved by the City Council under José Luis Martínez-Almeida, null and void. The ruling, made public on Monday March 23, 2026, upholds appeals from institutions like Más Madrid and the Spanish Association of Tax Advisors (Aedaf), as well as neighborhood organizations. The main reason is a defect in the public information process: the City Council did not fully publish the technical-economic report (ITE), particularly Annex 6 on waste generation by economic activities, essential for homogenizing districts and calculating residential property fees. “Publicity must be complete for participation rights to be real,” states the sentence, citing Supreme Court jurisprudence requiring ITE accessibility to verify cost allocation rationality. This omission breaches basic procedural guarantees, preventing citizens from knowing the norm's foundations. The tax, charged from September 2025 amid discontent over disparities (from 60 to over 200 euros across neighborhoods), prompted 130,187 claims to the Municipal Economic-Administrative Court or Tax Agency. The City Council estimates annual revenue of 256-300 million euros. Municipal sources say the ruling “does not address substantive issues” and are reviewing a potential cassation appeal to the Supreme Court within 30 days, delaying refunds until firm. Opposition figures like Rita Maestre of Más Madrid call it a “great victory” over an “illegal mess” penalizing southern and eastern neighborhoods. PSOE's Enma López views it as a “serious judicial setback” due to lack of transparency. For 2026, the ordinance was amended to include registered residents, raising the average from 141 to 142.6 euros.
