Through the following link you can consult a selection of criteria extracted from resolutions published in April 2026 by the Economic-Administrative Courts, which are collected in the TEA electronic headquarters: Key TEA Doctrine

You can consult the entirety of the published doctrine, resolutions and criteria by accessing the following link:

Database of Doctrine and Criteria of the Economic-Administrative Courts

It should be remembered that both the repeated doctrine of the Central Court and the resolutionsDecisions that resolve extraordinary appeals for the unification of criteria will be binding on all bodies of the State Tax Administration and of the Autonomous Communities and Cities with Statute of Autonomy.