Key data
| Regulation | Agreement of April 27, 2026, CGPJ — Distribution of matters among the three functional sections of the Administrative Court Room in Málaga |
|---|---|
| Publication | May 27, 2026 |
| Effective date | July 8, 2025 |
| Affected parties | Companies, citizens and lawyers filing administrative appeals in Málaga |
| Category | Public Sector |
| Fiscal year | 2025-2026 |
| Issuing body | Superior Court of Justice of Andalusia, Ceuta and Melilla |
Any company or individual litigating against the Administration in Málaga—for a sanction, a tax assessment, a public contract or an urban license—must know exactly which section to file their appeal with. The Agreement of the TSJ of Andalusia of July 8, 2025, published in the BOE on May 27, 2026, sets out the distribution of matters among the three functional sections of the Administrative Court Room in Málaga.
This internal reorganization does not create new courts or modify appeal deadlines, but it does determine the procedural destination of each case. Knowing it in advance avoids formal errors and unnecessary delays.
What does this regulation establish?
The agreement assigns specific matters to each of the three functional sections of the Administrative Court Room in Málaga. The following table shows the complete distribution as it appears in the agreement:
| Body | Assigned matters |
|---|---|
| First Section | Regional and local taxes, public personnel, fundamental rights |
| Second Section | State taxes, public procurement, local government |
| Third Section | Urban planning, environment, expropriation, subsidies, patrimonial liability |
| Plenary | Regional general provisions |
| All judges | Immigration matters (distribution among all sections) |
The agreement was adopted by the Superior Court of Justice of Andalusia, Ceuta and Melilla on July 8, 2025 and published by the Permanent Commission of the General Council of the Judiciary on April 27, 2026. Its publication in the BOE took place on May 27, 2026, which gives official publicity to an internal organization that was already operational since July 2025.
Economic and operational impact
This regulation does not generate direct costs for companies, but it has relevant operational consequences for those who litigate or plan to litigate against the Administration in Málaga:
- Legal advisory costs: Lawyers and advisors must update their internal protocols to direct each appeal to the correct section. A procedural error can result in delays and additional procedural management costs.
- Public procurement and state taxes: Companies that challenge tenders or AEAT assessments in Málaga must go to the Second Section.
- Urban planning, subsidies and expropriations: Sectors such as construction, energy or agribusiness—frequent litigants in these matters—must go to the Third Section.
- Public personnel: Civil servants and public employees who appeal personnel acts must go to the First Section.
- Immigration: Immigration matters are distributed among all judges, with no fixed section assigned.
Correct identification of the competent section from the beginning of the procedure reduces the risk of formal inadmissions and optimizes resolution times.
Who does it affect?
- Companies operating in Málaga that challenge administrative sanctions, tax assessments, public procurement decisions or urban acts.
- Developers and construction companies that litigate in matters of urban planning, licenses or expropriations.
- Companies that are beneficiaries or excluded from subsidies that appeal Administration decisions.
- Lawyers and legal advisors with clients in administrative proceedings in Málaga.
- Civil servants and public employees who appeal personnel acts before the Andalusian or local Administration.
- Citizens and companies in immigration proceedings based in Málaga.
- Local entities and public bodies that are parties to proceedings before this Court.
Practical example
A construction company in Málaga receives a decision denying an urban license from the City Council. It decides to file an administrative appeal. According to the approved distribution, this matter corresponds to the Third Section, which assumes competencies in urban planning.
If that same company also challenges a tax assessment for the Tax on Construction, Installations and Works (ICIO)—a local tax—that appeal must be directed to the First Section, which is competent in regional and local taxes.
Filing both appeals with the wrong section does not automatically result in loss of rights, but it can generate distribution incidents that delay admission and the start of proceedings. With the published distribution, the lawyer can identify the correct section from the outset.
What should companies do now?
- Identify the subject matter of your appeal before filing it: local or regional tax (First Section), state tax or public procurement (Second Section), urban planning, environment, subsidies or expropriation (Third Section), regional general provision (Plenary), immigration (distribution among judges).
- Review ongoing proceedings in Málaga to verify that they are correctly assigned to the competent section according to the new distribution in effect since July 8, 2025.
- Update the protocols of your legal firm to incorporate this distribution in the checklists for filing administrative appeals in Málaga.
- Consult with your lawyer if you have doubts about the competent section in matters that combine several subjects, especially in cases of patrimonial liability or challenge of complex acts.
- Keep the official reference of the agreement (BOE-A-2026-11450) to prove the regulatory basis for the section assignment in your procedural documents if necessary.
Frequently asked questions
Which section do I file an appeal against an AEAT assessment in Málaga?
State taxes correspond to the Second Section of the Administrative Court Room in Málaga, which also handles public procurement and local government.
Which section of Málaga handles urban planning appeals?
The Third Section is competent in urban planning, environment, expropriation, subsidies and patrimonial liability, according to the agreement of the TSJ of Andalusia of July 8, 2025.
When did this distribution of matters in Málaga come into effect?
The agreement came into effect on July 8, 2025, although its official publication in the BOE took place on May 27, 2026 (reference BOE-A-2026-11450).
Who handles appeals against general provisions of the Junta de Andalucía?
The Plenary of the Administrative Court Room in Málaga is the competent body to hear appeals against regional general provisions.
How are immigration matters distributed in the Málaga Court?
Immigration matters are not assigned to a fixed section: they are distributed among all judges of the Court, without distinction of functional section.
Official source
View complete regulation in official source
Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-11450