The Madrid authorities have announced their intention to appeal the decision of the regional court, which declared the waste collection tax for 2025 invalid. Mayor José Luis Martínez-Almeida stated that the city council will file a cassation appeal with the Supreme Court, citing recommendations from the city hall’s legal services. According to him, the administration’s specialists acted strictly according to the rules, and the process of approving the fee was carried out properly.
Earlier, in March 2026, the Superior Court of Madrid (TSJM) found the waste collection tax for 2025 completely invalid. The reason was the absence of a key document explaining the calculation of the tax. This decision followed numerous complaints from organizations and residents who challenged the procedure for introducing the fee. The issue of refunding payments already made remains unresolved: previously, city hall promised to return money only to those who filed a complaint within the prescribed period and whose case has not yet been reviewed. Now, the final decision will depend on the position of the Supreme Court.
City Hall’s Arguments
The Mayor of Madrid emphasized that the initiative to appeal is not politically motivated, but is dictated exclusively by the conclusions of legal experts. According to him, defending the work of municipal employees and the correctness of their actions requires filing a cassation. He noted that the preparation and processing of all documentation related to the tax was entrusted to technical specialists from the city administration.
Mass complaints and financial impact
According to city hall, before the court’s decision, more than 130,000 residents and organizations submitted complaints about the waste levy to the municipal economic-administrative tribunal or the tax office. The city budget receives about 300 million euros annually from this fee. The fate of these funds and the possibility of their return remain unresolved until the Supreme Court delivers its final verdict.
Prospects of new levies
A new version of the waste levy has already been approved for 2026, but it too has become the subject of legal disputes. Organizations and the Más Madrid party are challenging it in the same court that previously overturned the 2025 levy. If the court finds similar violations, the new levy may also be annulled.
The issue of tax changes and disputes over municipal fees is becoming increasingly relevant for Spain’s major cities. For example, in Barcelona, measures to curb housing speculation and introduce new taxes are under discussion, as reflected in the article on socialist proposals for reforms in the EU.
