The TSJCV ruling, which annuls the waste fee ordinance of the Elche City Council for 2025, has no retroactive effect on payments already made. However, a law firm involved in the case has indicated that this resolution could allow for the challenging of receipts corresponding to the first quarter of 2026.
According to the legal department of CEIF-Consultoría Empresarial, the technical and economic reports supporting the 2026 waste fee are the same ones that have been declared null by the TSJCV. This implies that this year's liquidations could be considered flawed from their origin, offering a legal avenue for taxpayers.
The legal impact is immediately transferred to the current fiscal year, as the 2026 Waste Fee has been configured based on the same technical and economic reports declared null by the TSJCV, meaning that the liquidations for the first quarter of this year are inherently flawed.
The court has highlighted that the parameters used for calculating the fee yield unreliable results, with a lack of justification in the zoning and economic capacity criteria. The ruling underscores the disparity in fee payments between different neighborhoods, such as Carrús, el Pla, or El Toscar, where residents pay more than in lower-category areas, in addition to applying unjustified increases of 44.51% in first and second-category streets.
The Councillor for Municipal Strategy, Francisco Soler, has acknowledged this inequality and announced that the City Council plans to present a new zoning proposal in approximately a month and a half, after more than a year of work. This ordinance modification seeks to correct the deficiencies noted, although the council plans to appeal the ruling in cassation.
The law firm has reminded that last March, Suma published the edict with the receipts for the first quarter of 2026, thus opening the period for filing appeals. Citizens can request the immediate annulment of these liquidations, based on the nullity of the technical-economic reports that support them.
