The Madrid City Council has confirmed that it will return the money collected for the 2025 waste tax after the annulment of the ordinance.
But there is a decisive nuance: it will not be a general refund. Only some taxpayers will be able to recover the money.
Who can recover the money
The criterion is clear and greatly limits the scope:
- Only those who appealed the fee within the deadline will be entitled to a refund
- That is, those who filed a claim before the assessment became final
According to municipal data, this affects a minority of taxpayers.
Who is left out (for now)
The majority of citizens who paid the fee without claiming will not receive an automatic refund. This is because the law maintains firm acts, even if the rule that originated them has been annulled, unless the ruling indicates otherwise. In this case, it does not.
Why the garbage tax was annulled
The Superior Court of Justice of Madrid declared the ordinance null due to defects in its processing.
The main problem:
- Lack of key information in the public process
- Absence of part of the technical-economic report
- Difficulty understanding how the rate was calculated
This led the court to consider that the necessary guarantees were not met.
What happens now with the money
The scenario remains open.
The City Council:
- He is studying whether to appeal to the Supreme Court
- He has not yet executed the refund en masse
If the sentence becomes final, the money will be returned ex officio to those who are entitled to it
Can you claim if you did not appeal?
There is an option, but with many limitations. Taxpayers can request the refund of undue income within four years of payment. However:
- It does not guarantee the recovery of money
- It will depend on how the sentence is interpreted
A much smaller impact than expected
The rate affected around 1.7 million properties in Madrid. But only about 130,000 claims were filed. That leaves out, for the moment, the vast majority.