UGT Appeal Against 35-Hour Workday at AEAT: What It Means for the Public Sector in 2026

Key data

The 35-hour workday at the State Tax Administration Agency (AEAT) is now subject to judicial review. UGT filed administrative litigation 1439/2026 before the Superior Court of Justice of Madrid, Seventh Section, against the informational note from AEAT's Human Resources Department that implemented this workday reduction effective April 16, 2026.

The resolution published in the BOE on July 13, 2026 summons any interested person or entity to appear before the Madrid TSJ within 9 days from that date. After that deadline, the opportunity to join the proceedings is closed.

What does this regulation establish?

The resolution published in the BOE does not directly modify the workday: it is a procedural act. Specifically, the Human Resources Department of AEAT formally summons interested parties in case 1439/2026 so they can appear before the Madrid TSJ and defend their position in the litigation.

The origin of the conflict is the informational note from AEAT's Human Resources Department that implemented the 35-hour weekly workday effective April 16, 2026. UGT first appealed this decision for reconsideration, which was dismissed by administrative silence. Subsequently, the appeal for reconsideration was expressly resolved on June 24, 2026, which opened the way for administrative litigation before the TSJ.

Economic and operational impact

The direct impact of this litigation is not economic in terms of fines or sanctions, but rather organizational and in terms of regulatory precedent. If the Madrid TSJ upholds UGT's appeal, it could force AEAT to reverse or modify how it applied the 35-hour workday, affecting shift planning, workload, and personnel agreements already adopted.

The broader impact is the judicial precedent: a ruling by the Madrid TSJ on how the workday reduction is implemented in a state public agency will condition how other public agencies approach this same process. This is especially relevant in a context where the reduction to 37.5 hours in the private sector and negotiations in the public sector are in full swing.

For unions and public administrations, the outcome of case 1439/2026 may become a mandatory reference when negotiating or implementing workday changes in the state public sector.

Who does it affect?

• AEAT employees: their 35-hour workday, in effect since April 16, 2026, is subject to judicial review.
• Unions with representation at AEAT: especially UGT, as the appellant, and any other union that wishes to join the proceedings within the 9-day deadline.
• AEAT Human Resources Department: must defend the legality of the informational note that implemented the 35-hour workday.
• Other state public agencies: the ruling may set a precedent on the correct procedure for implementing workday reductions in the public sector.
• Labor and legal advisors in the public sector: must monitor the proceedings to anticipate the impact on their clients or agencies.
• Any person or entity with legitimate interest in case 1439/2026, who can appear before the Madrid TSJ, Seventh Section, within 9 days from July 13, 2026.

Practical example

A union with representation at AEAT other than UGT, or an association of civil servants, that believes the implementation of the 35-hour workday directly affects it, has until 9 days from July 13, 2026 to appear before the Seventh Section of the Madrid TSJ and join case 1439/2026.

If it fails to do so within that deadline, it will lose the opportunity to defend its position in this specific proceeding. The BOE resolution of July 13, 2026 is precisely the legal mechanism that ensures any interested party has formal notice of the existence of the appeal and the deadline to act.

For other public agencies: if the Madrid TSJ rules that AEAT's informational note was not the appropriate legal instrument to implement the 35-hour workday, any agency that followed a similar procedure must review its actions and, if necessary, regularize them through the regulatory instrument the court deems appropriate.

What should organizations do now?

1. Verify if you have legitimate interest in case 1439/2026: if you are a union, association of civil servants, or any entity with representation or interests at AEAT, evaluate whether you should appear before the Madrid TSJ, Seventh Section, before the 9-day deadline from July 13, 2026 expires.
2. Consult with legal advisors specialized in administrative-labor law: appearing in administrative litigation requires legal representation. Do not wait until the last day.
3. If you are another state public agency: review the procedure you followed to implement workday reductions. If you used an informational note or internal instruction similar to AEAT's, closely follow the evolution of case 1439/2026 to anticipate whether your actions may be legally challenged.
4. Monitor the evolution of the proceedings: the Madrid TSJ ruling may take months, but its effects will be immediate for AEAT and indicative for the rest of the public sector. Set up alerts for case 1439/2026.
5. Document the current status of the workday in your agency: if you have already applied the 35-hour workday or are in the process of doing so, document the legal instrument used and the negotiation process followed, to be able to prove its legality if necessary.

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-2026-15281