La nulidad de la tasa municipal de residuos por falta de publicación íntegra del informe técnico- económico: STSJ de Madrid de 20 de marzo de 2026, rec. núm. 215/2025

Abstract

Judgment N . 196/2026, of 20 March, of Section Nine of the Contentious- Administrative Chamber of the High Court of Justice of Madrid declares the full nullity of Madrid City Council Tax Ordinance 8/2024 on municipal waste management fees. The Court holds that the omission, during the public consultation phase, of Annex 6 of the economic-technical report — which contained the studies prepared to justify the generation-based tariff — constituted a substantial procedural defect, finding it insufficient that the economic-technical report merely incorporated the results of those studies.