AEAT announces 197 group I2 positions: deadlines, provinces and how to submit your application

Key data

The State Tax Administration Agency announces 197 positions of professional group I2 under the V Collective Agreement of its labor personnel, according to the Resolution of September 24, 2026 from the Presidency of the AEAT. The positions are distributed across 28 provinces and the process is structured in two ways: open access and horizontal internal promotion.

The announcement is based on the public employment offers for 2025 and 2026, approved by Royal Decree, and respects the constitutional principles of equality, merit and capacity.

What does this announcement establish?

The resolution regulates a selective process to fill 197 positions of professional group I2 of AEAT labor personnel, classified under the V Collective Agreement of such personnel. The key aspects are:

• Two access routes: general system of open access (external candidates) and horizontal internal promotion (AEAT employees in equivalent groups).
• Application submission: exclusively in electronic form using form 791 on the AEAT electronic office, with payment of the corresponding examination fee.
• Deadline: 20 business days counted from September 29, 2026.
• Geographic distribution: positions are distributed across 28 provinces. Madrid accumulates 62 positions. The distribution is indicative and may be modified according to AEAT's organizational needs.
• Legal framework: the announcement is based on public employment offers for 2025 and 2026 approved by Royal Decree.

Economic and operational impact

For candidates, the main direct cost is the examination fee that must be paid along with the submission of form 791. The resolution does not detail the exact amount of this fee, but its payment is an essential requirement for the application to be valid.

From an operational perspective, the announcement has implications for organizations in two ways:

• For companies and firms with employees at the AEAT: horizontal internal promotion can generate personnel movements between positions and provinces, affecting team planning.
• For external candidates: joining the AEAT group I2 means accessing a labor position with the conditions of the V Collective Agreement, a compensation and stability framework typical of Public Administration.
• Geographic flexibility: given that the distribution of positions by province is indicative and may be modified, candidates should note that the final destination could vary from the initial announcement.

Who does it affect?

• People who wish to join the AEAT as labor personnel of professional group I2 through open access.
• AEAT employees who want to opt for horizontal internal promotion within the same professional group.
• Labor and HR advisors who manage selection or mobility processes in the public sector.
• Candidates located in any of the 28 provinces with available positions, especially in Madrid (62 positions).
• Professionals who participated in previous AEAT announcements and want to update their status regarding the new positions from the 2025 and 2026 public employment offers.

Practical example

A candidate residing in Madrid who wishes to access the AEAT through the open access system must act within the 20 business days from September 29, 2026 (approximate deadline: late October 2026, excluding holidays). The process is:

1. Access the AEAT electronic office.
2. Complete form 791 for the application.
3. Pay the corresponding examination fee.
4. Submit the application electronically before the deadline expires.

Since Madrid concentrates 62 of the 197 positions (31.5% of the total), it is the province with the most opportunities. However, since the distribution is indicative, the candidate should assess their geographic availability for other provinces in case the final allocation changes.

An AEAT employee who is already in group I2 and wants to opt for horizontal internal promotion follows the same electronic procedure, but competes in a separate route from open access, with its own reserved positions.

What should interested parties do now?

1. Verify the requirements for group I2 according to the V Collective Agreement of AEAT labor personnel before submitting the application.
2. Access the AEAT electronic office and locate form 791 to complete the application within the 20 business day deadline from September 29, 2026.
3. Prepare payment of the examination fee, an essential requirement for the application to be admitted.
4. Check the distribution of positions by province in the official text of the announcement, keeping in mind that it is indicative and may be modified.
5. Determine the access route: open access (external candidates) or horizontal internal promotion (AEAT employees in equivalent groups), as each route has its own positions and conditions.
6. Review the 2025 and 2026 public employment offers approved by Royal Decree to understand the overall framework in which this announcement is framed.

Official source

Consult complete regulation in official source

Notice: 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-2026-20167