New Tax Inspectors 2026: appointments, assignments and taking office deadlines

Key data

On 17 September 2026, the appointments from the selection process called in April 2024 for the Senior Corps of Tax Inspectors of the State are formalized. The Resolution from the State Secretariat for Civil Service publishes in the Official Gazette the new career civil servants, both through open access and internal promotion, and immediately activates the deadlines for taking office.

For companies and tax advisors, this appointment has a direct implication: the Tax Agency delegations in several autonomous communities incorporate new inspectors, which can translate into greater inspection capacity in the affected territories.

What does this regulation establish?

The resolution formalizes the appointment as career civil servants of candidates who passed the selection process called in April 2024 for the Senior Corps of Tax Inspectors of the State. Access occurs through two routes:

• General open access system: external candidates who passed all tests in the selection process.
• Internal promotion: civil servants from lower corps who access the Senior Corps through the promotion process.

The key operational aspects regulated by the resolution are as follows:

The assigned positions cover vacancies in delegations of the following communities and territories:

• Madrid
• Catalonia
• Valencia
• Galicia
• Balearic Islands
• Other autonomous communities (according to called positions)

The resolution exhausts the administrative procedure, which means that no appeal to a higher authority is possible. Only the optional reconsideration appeal (1 month) or administrative litigation before the National Court (2 months) are available, both counted from publication in the Official Gazette.

Economic and operational impact

For companies and their advisors, the incorporation of new Tax Inspectors in several territorial delegations has concrete operational consequences:

• Greater inspection capacity in affected delegations: Madrid, Catalonia, Valencia, Galicia and Balearic Islands will receive new inspectors, which may increase the number of verification and investigation activities in those territories.
• Reinforcement of staffing following the 2024 call: the selection process was called over two years ago; the effective incorporation of these civil servants fills accumulated vacancies in the Senior Corps.
• No direct impact on fees or administrative burdens for companies: this resolution does not modify any tax obligation or introduce new burdens. Its effect is organizational and related to the Administration's capacity.

From a tax risk perspective, companies with activity in communities where new inspectors are incorporated should consider that the Tax Agency will have more human resources to develop its tax control plans.

Who does it affect?

• Approved candidates: the applicants appointed in this resolution, who must take office within the established deadlines.
• Civil servants in internal promotion: those who access the Senior Corps from lower corps of the Tax Agency.
• Tax Agency delegations in Madrid, Catalonia, Valencia, Galicia and Balearic Islands: which incorporate new staff to their inspection teams.
• Companies and self-employed workers in those territories: who may see increased Tax Agency inspection activity in their area.
• Tax advisors and tax law firms: who must anticipate a possible increase in requests and verification activities in the reinforced delegations.

Practical example

A candidate who passed the selection process called in April 2024 and has been assigned to the Tax Delegation of Balearic Islands has until 2 October 2026 (15 calendar days from 17 September) to take office. If their current residence is in Madrid and they need to relocate, the deadline extends to 17 October 2026 (1 month from publication).

If they believe the assignment of their position is incorrect, they have two options: file a reconsideration appeal with the State Secretariat for Civil Service within 1 month (until 17 October 2026), or go directly to the National Court within 2 months (until 17 November 2026).

From the business side: a small company based in Catalonia that has pending review files with the Tax Agency should take into account that the territorial delegation incorporates new inspectors, which may speed up the resolution of ongoing activities or activate new verifications.

What should companies do now?

1. Review the tax situation in reinforced delegations: if your company operates in Madrid, Catalonia, Valencia, Galicia or Balearic Islands, verify that your tax and accounting documentation is in order in case of increased inspection activities.
2. Update tax risk analysis: have your tax advisor conduct a review of your tax obligations status, especially if you have open years for inspection (the last four non-prescribed years).
3. Anticipate possible requests: with more inspectors on staff, response deadlines to Tax Agency requests do not change, but the frequency of activities may increase. Have documentation supporting your returns ready.
4. If you are the appointed candidate: confirm your assignment, prepare documentation for compliance with the Constitution and manage your taking office before the maximum deadline (15 calendar days, or 1 month if you change residence location).
5. If you consider challenging the assigned position: act before 17 October 2026 (reconsideration appeal) or before 17 November 2026 (administrative litigation before the National Court).

Official source

View complete regulation at 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-2026-19337