New Technical Corps of Finance Officials (AEAT) 2026: assignments, level and taking office deadlines

Key data

The candidates who passed the selection process for the Technical Corps of Finance called in December 2024 now have an official date: 29 August 2026 is when the Resolution from the State Secretariat for Public Function formalizes their appointment as career civil servants. From that moment on, the clock starts ticking: there is a set deadline to take office and meet prior requirements, including swearing allegiance to the Constitution.

The resolution, identified as BOE-A-2026-18290, affects those approved both through the general open competition system and through the internal promotion route. It exhausts the administrative remedy, meaning only a motion for reconsideration within one month or administrative litigation before the National Court within two months is available.

What does this regulation establish?

The resolution formalizes the appointment as career civil servants of the Technical Corps of Finance of all candidates who passed the selection process called in December 2024. The appointment is made through two routes:

• General open competition system: external candidates who passed all tests.
• Internal promotion: civil servants from lower corps who accessed the Technical Corps of Finance from within the Administration.

The new civil servants are assigned to different AEAT delegations throughout the national territory, with main concentration in Madrid and Catalonia. The remuneration conditions and level assigned as a general rule are as follows:

Before acquiring full status as a career civil servant, appointees must take an oath of allegiance to the Constitution. This procedure is a prior and essential requirement: without it, the appointment does not take effect.

From the perspective of remedies, the resolution exhausts the administrative remedy. Interested parties who disagree may file:

• Motion for reconsideration: within 1 month before the same body that issued the resolution.
• Administrative litigation before the National Court: within 2 months from publication.

Economic and operational impact

For the new civil servants, the immediate economic impact is reflected in the supplementary remuneration assigned. The specific allowance of €7,340.06 is added to the base salary and destination allowance of level 20, making up the total remuneration of the position.

From the perspective of AEAT as an organization, the incorporation of new positions in the Technical Corps of Finance strengthens the operational capacity of the receiving delegations, especially in Madrid and Catalonia, which concentrate the majority of assigned positions.

For candidates approved through internal promotion, the appointment represents a change of corps and, consequently, an improvement in remuneration compared to their previous situation, as they move to a destination allowance level 20 with the specific allowance indicated.

The taking office deadline has direct consequences: failure to appear within the established deadlines (15 calendar days, or 1 month if there is a change of location) may result in loss of the appointment, so managing this procedure is urgent and a priority for those affected.

Who does it affect?

• Candidates approved by open competition in the selection process for the Technical Corps of Finance called in December 2024.
• Civil servants approved by internal promotion to the Technical Corps of Finance in the same call.
• AEAT delegations throughout the national territory, mainly in Madrid and Catalonia, which must manage the incorporation of new staff.
• Labor and public function advisors who accompany candidates in the process of taking office and constitutional oath.

Practical example

A candidate approved by open competition who receives an assignment at an AEAT delegation in Madrid has until 13 September 2026 (15 calendar days from 30 August) to take office, since it does not involve a change of residence location.

If that same candidate previously lived in Valencia and their assignment is Barcelona, the deadline is extended to 1 month from publication, that is, until 29 September 2026. In both cases, before taking office they must take an oath of allegiance to the Constitution.

Once incorporated, their supplementary remuneration will include the specific allowance of €7,340.06 and the destination allowance of level 20, unless their specific assignment is one of the exceptions contemplated in the resolution.

What should the appointed officials do now?

1. Verify the assigned position in the text of the resolution published in the BOE (BOE-A-2026-18290) to confirm the AEAT delegation and specific remuneration conditions.
2. Calculate the taking office deadline: 15 calendar days from 30/08/2026 if there is no change of location; 1 month if the assignment involves moving to another city.
3. Process the oath of allegiance to the Constitution before taking office, as it is an essential prior requirement to acquire the status of career civil servant.
4. Manage the change of administrative status if accessing through internal promotion, coordinating with the corps of origin the withdrawal from it.
5. Review whether the specific assignment has remuneration conditions different from the general ones (level 20 and specific allowance of €7,340.06), as the resolution contemplates exceptions.
6. Consider filing an appeal if you disagree with the appointment: motion for reconsideration within 1 month or administrative litigation before the National Court within 2 months from 29/08/2026.

Official source

Consult complete regulation at official source (BOE-A-2026-18290)

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-2026-18290