Spain Tax Tribunal Doctrine Scraper — TEAC & TEAR DYCTEA Criteria

Scrapes the full published doctrine of Spain's Tribunal Económico-Administrativo Central (TEAC) and its regional TEAR tribunals from the Ministry of Finance's DYCTEA database. Returns every binding criterion with its R.G. register number, resolving tribunal, resolution date, tax concept tags, cited statutes and articles, and a change-of-criterion / unifying-doctrine classification — the doctrine that binds the Spanish tax authority (AEAT) on every case it applies to.

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Spain Tax Tribunal Doctrine Scraper Features

• Covers the entire published DYCTEA corpus — TEAC and every regional TEAR in one sweep, not a filtered search
• Returns the full criterion text, not a truncated summary — the actual binding doctrine
• Classifies each criterion's change-of-criterion and unifying-doctrine status from the resolution's own published text
• Extracts the cited statutes and articles and the tax concept tags DYCTEA files each criterion under
• Resolves sibling criteria — other criteria published under the same resolution
• Resumable — a run that stops partway through picks back up without re-charging for records you already have

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Who Uses a Spanish Tax Tribunal Doctrine Scraper?

• Tax advisory (asesoría fiscal) firms and Big-4 tax practices — track which TEAC criteria currently bind the AEAT before advising a client or filing a position
• Tax litigation boutiques — find prior doctrine and change-of-criterion history relevant to an ongoing dispute
• Legal research and compliance platforms — build a structured, diffable dataset of Spanish tax doctrine instead of a search-box lookup
• Legaltech vendors — extend a Spanish case-law or regulatory dataset with the tax tribunal layer

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How Spain Tax Tribunal Doctrine Scraper Works

1. The scraper reads DYCTEA's published criteria index — no search terms needed, since the full corpus is public
2. It works through every listing page, then visits each criterion's own page for the full text and details
3. Each criterion's resolution type and status are read from the tribunal's own published wording
4. Records land in your dataset as they're found — flat JSON, one row per criterion

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Input

{
  "maxItems": 100
}

Field	Type	Default	Description
maxItems	Integer	10	Maximum number of criteria to return. 0 runs unlimited — the full published corpus, to exhaustion.
resumeCursor	String	—	Cursor from a previous run's Output. Leave empty for a fresh crawl.

Resuming a large crawl

Every run emits a resumeCursor in its Output. If a large crawl stops before it finishes — because it hit maxItems, your spend cap (maxTotalChargeUsd), or was aborted — start a new run with the same input plus that resumeCursor to continue from where it left off. The crawl resumes from the queued work the previous run didn't reach.

• You are not re-charged for records the earlier run already delivered.
• Resume within your account's run-retention window — on the free tier, roughly your 10 most recent runs. Once the source run is pruned, its resumeCursor is no longer valid.
• resumeCursor is opaque — supply it unmodified.

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Spain Tax Tribunal Doctrine Scraper Output Fields

{
  "criterion_id": "00/03900/2023/00/0/1",
  "rg_number": "00/03900/2023/00/00",
  "tribunal": "TEAC",
  "tribunal_unit": "00",
  "resolution_date": "2026-07-17",
  "resolution_type": "Resolución",
  "criterion_text": "La suspensión cautelar de las deudas como consecuencia de la reclamación económico-administrativa interpuesta frente a las mismas no obstaba a que la Administración pudiera derivar la responsabilidad solidaria...",
  "criterion_status": "criterio reiterado",
  "is_unifying_doctrine": false,
  "tax_concept": ["Deudor principal", "Período voluntario", "Procedimiento de recaudación", "Responsables solidarios", "Suspensión cautelar"],
  "cited_norm": ["Ley 58/2003 General Tributaria LGT"],
  "cited_article": ["42.2.a)", "67.2"],
  "related_criteria": [],
  "resolution_pdf_url": "https://serviciostelematicosext.hacienda.gob.es/TEAC/DYCTEA/textoresolucion.aspx?id=00/03900/2023/00/0/1",
  "source_url": "https://serviciostelematicosext.hacienda.gob.es/TEAC/DYCTEA/criterio.aspx?id=00/03900/2023/00/0/1",
  "scraped_at": "2026-09-28T15:37:42.201Z"
}

Field	Type	Description
criterion_id	String	DYCTEA's own identifier for this criterion — the stable key across runs.
rg_number	String	Register number (R.G.) of the underlying resolution.
tribunal	String	Resolving tribunal — TEAC, a named TEAR (regional tribunal), or a Sala Desconcentrada.
tribunal_unit	String	DYCTEA's internal code for the resolving tribunal.
resolution_date	String	Date the resolution was issued (ISO-8601).
resolution_type	String	Resolution type: Resolución, Recurso de alzada, or Recurso extraordinario de alzada para unificación de criterio.
criterion_text	String	The full binding doctrine criterion — the sellable payload, not a truncated summary.
criterion_status	String	Doctrine status: criterio reiterado, criterio relevante, or cambio de criterio.
is_unifying_doctrine	Boolean	true when the resolution is marked as unifying doctrine (unificación de criterio).
tax_concept	Array	Tax concept tags this criterion is filed under.
cited_norm	Array	Statutes cited by this criterion.
cited_article	Array	Articles cited across those statutes.
related_criteria	Array	Other criterion IDs published under the same resolution, where applicable.
resolution_pdf_url	String	Link to the full text of the underlying resolution, served as an HTML document.
source_url	String	Canonical DYCTEA URL for this criterion.
scraped_at	String	When this record was collected.

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FAQ

How do I scrape TEAC and TEAR tax tribunal doctrine?

Spain Tax Tribunal Doctrine Scraper needs no account and no API key. Set a maxItems cap and run it — you get back a dataset of doctrine criteria covering TEAC and every regional TEAR.

Does this cover regional TEARs, or only TEAC?

Both. DYCTEA indexes TEAC and every regional TEAR in one database, and this scraper sweeps all of it — tribunal tells you which one issued each criterion.

What's the difference between criterion_status values?

cambio de criterio marks a criterion that changes a prior TEAC position — the event a tax practice most needs to catch. criterio reiterado marks a criterion that restates an earlier one. criterio relevante is the ordinary case: a new or standing criterion with neither marker.

Can I get the full text of the underlying resolution, not just the criterion?

Yes — resolution_pdf_url links to the full resolution text DYCTEA publishes for each criterion, served as an HTML document.

How much does this cost to run?

Billed per record via Apify's pay-per-event pricing, plus a small per-run start fee.

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Need More Features?

Need custom fields, filters, or a different target site? File an issue or get in touch.

Why Use Spain Tax Tribunal Doctrine Scraper?

• Complete coverage — the full published DYCTEA corpus across TEAC and every regional TEAR, not a hand-picked search
• Full criterion text — the actual binding doctrine, not a truncated search-result snippet
• Diffable by design — R.G. number, tribunal, tax concept chain, cited norm/article and change-of-criterion status as typed fields, so a repeat run tells you exactly what changed
• Resumable — a large crawl that gets interrupted picks back up without double-billing you for records it already delivered