Una ordenanza fiscal local desarrolla la regulación de un tributo municipal. ¿Dónde encaja esta disposición dentro del sistema de fuentes tributarias?
Based on: LGT, art. 7 (BOE-A-2003-23186)
Oposición Hacienda · Spain · AEAT · Cuerpo General Administrativo
Agentes de la Hacienda Pública
An independent practice app for Spain's Agentes de la Hacienda Pública exam — the Cuerpo General Administrativo specialty recruited by the AEAT. 625 original questions written from the current BOE legal texts, each explanation citing the exact article, plus a timed 80-question mock that follows convocatoria BOE-A-2025-27056.
800+ Study items
80 Mock exam
0% To pass
100% Offline
The exam
What the Agentes de la Hacienda Pública exam involves
Agentes de la Hacienda Pública is a specialty (código 1135H) of the Cuerpo General Administrativo de la Administración del Estado, recruited by the Agencia Estatal de Administración Tributaria. The current convocatoria is the Resolución de 22 de diciembre de 2025 of the AEAT's Presidency (BOE-A-2025-27056), offering 1,000 plazas by acceso libre — 920 general and 80 reserved for candidates with a disability — alongside a separate promoción interna process of 400 plazas that the convocatoria itself calls independent.
What does the first exercise involve?
A questionnaire of 80 multiple-choice questions with four options each, exactly one correct, covering the whole Anexo I programme, in one hour and thirty minutes. It is scored 0 to 10 and needs a minimum of 5 to pass. This is the exercise the app is built for.
How is the exam scored?
Every question carries the same value and each wrong answer deducts a quarter of the value of a correct one; unanswered questions carry no penalty at all (BOE-A-2025-27056). That combination matters for exam technique: with a one-in-four deduction, a blind guess across four options is worth nothing on average, so leaving a question blank is genuinely better than guessing at random. The app's mock applies the same rule rather than counting raw correct answers.
What is on the syllabus?
Anexo I holds 32 temas in three blocks: 7 on the organisation of the State and how the central administration works, 5 on general administrative law, and 20 on public finance and tax law — the block that actually distinguishes this exam from every other AGE oposición. Those 20 specific temas run from the Spanish tax system and the AEAT itself through the General Tax Law, tax management, inspection, collection and enforcement, penalties, administrative review, and the three big taxes: personal income tax, corporation tax and VAT.
How many questions come from each topic?
The convocatoria does not say, and no Spanish convocatoria in this family does. It fixes the total (80), the option count, the penalty and the time, but not a per-tema distribution. This app's mock therefore draws by each block's weight in the syllabus — the specific block is 20 of 32 temas, so it supplies 62.5% of the mock — and we say plainly that this is our derivation, not an official proportion.
What is the second exercise?
A set of supuestos prácticos, also multiple-choice, with the same quarter-answer penalty and no penalty for blanks, over two hours and thirty minutes, scored 0 to 60 with 30 to pass. This version of the app does not cover it. That is a scope decision rather than a technical limit — unlike a written essay exercise, a multiple-choice case exercise is something an app can cover, and it can be added later.
Is anything on the syllabus missing from the app?
One tema, and we would rather name it than let it disappear into a denominator. Tema 20 of the specific block, La Aduana, has no questions. Customs is governed by the Union Customs Code (Regulation EU 952/2013), European legislation published on EUR-Lex rather than in the BOE, and EUR-Lex refuses the automated retrieval this pack uses to verify that every cited article genuinely exists. Rather than write questions citing a text we cannot check, we left the tema unwritten and said so. The other 19 specific temas and all 12 common temas are covered.
Features
A complete study system, on one device
01 / QUESTIONS
625 questions, 490 on tax and public finance
The specific block gets the depth, because that is what distinguishes this exam: the General Tax Law from first principles through management, inspection, collection, enforcement, penalties and review, plus IRPF, Impuesto sobre Sociedades and IVA. The common blocks — constitutional organisation, administrative law, e-government, civil service, equality — are covered too, at 135 questions.
02 / MOCK
80 questions, 90 minutes, real penalty
The mock uses the convocatoria's own question count, option count, time limit and 0–10 scale with a 5-point pass, and applies the quarter-answer deduction with blanks unpenalised — so the score you see reflects the technique the real exam rewards, not a raw count of correct answers.
03 / CITATIONS
Every answer traceable to an article
Each question cites the BOE article behind it — LGT, LIRPF, LIS, LIVA, RGAT, RGR, LPAC, TREBEP, Ley 31/1990 and the rest of the programme's statutes — across 484 distinct article references, and a citation gate checks every one of them exists in the archived source text before the pack ships.
What's inside
What to look for in an exam-prep app
| Based on the official public source | Yes, Convocatoria BOE-A-2025-27056 and the current consolidated legal texts published in the Boletín Oficial del Estado (LGT, LIRPF, LIS, LIVA, RGAT, RGR, RGI, LPAC, LRJSP, TREBEP, Ley 31/1990 and the rest of the programme's statutes) |
|---|---|
| Timed mock exam | 80 questions, 90 min |
| Pass rule applied | 0% to pass |
| Answer explanations mapped to the source | Yes |
| Weak-area review | Yes |
| Flashcards (spaced repetition) | Yes |
| Works fully offline, no account | Yes |
| Ads | None |
| Payment | One-time purchase |
| Last content review | 2026-08-13 |
In the app
Calm, focused study, nothing else
09:41▰▰▰
Which set of values does the booklet describe as central to Australia remaining secure,
prosperous and peaceful?
ALoyalty, tradition and national service
BFreedom, respect, fairness and equality of opportunity
CProsperity, security and independence
DMateship, sport and hard work
Practice mode
09:41▰▰▰
Question 13 of 20: What do we remember on Anzac Day?
AThe arrival of the First Fleet
BThe landing at Gallipoli in 1915
CFederation of the colonies
12
Answered
8
Remaining
Timed mock exam
09:41▰▰▰
78%
86%
Values
74%
Gov & law
81%
People
69%
Beliefs
Review weak areas →
Readiness & review
Sample questions
Try 10 real practice questions
Tap an answer to see why it is right, mapped to the official source, exactly as in the app.
Una sanción tributaria se recurre en tiempo y forma. ¿Hasta qué momento queda impedido el inicio de su período ejecutivo?
Based on: LGT, art. 212 (BOE-A-2003-23186)
Una infracción deriva de una decisión adoptada por un órgano colegiado. ¿Quién queda excluido de responsabilidad por esa causa según la LGT?
Based on: LGT, art. 179 (BOE-A-2003-23186)
Una comunidad de bienes obtiene rentas y no está sujeta al Impuesto sobre Sociedades. ¿Cuál es su tratamiento subjetivo en el IRPF?
Based on: LIRPF, art. 8 (BOE-A-2006-20764)
Un programa informático se confecciona por encargo conforme a las especificaciones sustanciales de un cliente. ¿Qué naturaleza tiene su suministro en el IVA?
Based on: LIVA, art. 11 (BOE-A-1992-28740)
Una entidad sostiene que ciertas zonas marítimas adyacentes quedan fuera del ámbito espacial del impuesto. ¿Qué regla permite resolverlo?
Based on: LIS, art. 2 (BOE-A-2014-12328)
Frente a los hechos que motivaron la formalización de un acta de inspección, ¿qué valor probatorio establece la LGT para ese documento público?
Based on: LGT, art. 144 (BOE-A-2003-23186)
Para que la AEAT gestione recursos de otras Administraciones o entes públicos nacionales, ¿qué título habilitante exige su norma de creación?
Based on: Ley 31/1990, art. 103 (BOE-A-1990-31180)
Transcurre el plazo máximo sin resolución expresa en una nulidad iniciada a instancia del interesado. ¿Qué efecto establece la LGT?
Based on: LGT, art. 217 (BOE-A-2003-23186)
Respecto del pago en especie de una deuda tributaria, señale la afirmación que se ajusta a la LGT.
Based on: LGT, art. 60 (BOE-A-2003-23186)
Source & accuracy
Where the questions come from, and when we last checked
Built from Convocatoria BOE-A-2025-27056 and the current consolidated legal texts published in the Boletín Oficial del Estado (LGT, LIRPF, LIS, LIVA, RGAT, RGR, RGI, LPAC, LRJSP, TREBEP, Ley 31/1990 and the rest of the programme's statutes) (Resolución de 22 de diciembre de 2025, de la Presidencia de la AEAT (BOE-A-2025-27056); textos consolidados vigentes), the official public source, used under Spanish laws and regulations are not subject to copyright (art. 13, Ley de Propiedad Intelectual); all questions and explanations are original works by RiverMap Learning. View the official source .
Last checked against the source: 2026-08-13.
- Study items
- 800+
- Questions
- 625
- Flashcards
- 212
- Mock exam
- 80
- Pass mark
- 0%
All questions are original and written from the public source. No official exam questions are copied.
Content audit trail
- 2026-08-13 Initial 625-question pack across 18 categories (490 on the specific tax and public-finance block, 135 on the common blocks) plus 212 flashcards, written from the consolidated BOE texts with a per-question citation gate over 484 distinct article references and cross-model QA. The convocatoria's question count, option count, penalty, time limit, scale and plazas were verified against the archived BOE text directly, and the BOE record's own list of later references was checked for a corrección de errores — there is none. Tema E 20 (La Aduana) is a disclosed gap: the Union Customs Code is on EUR-Lex, which refuses automated retrieval, so no citation to it can be existence-checked.
What this app does not cover
- Tema 20 of the specific block ("La Aduana", customs) is not covered: 0 of the 625 questions. Customs law is governed by the Union Customs Code (Regulation EU 952/2013), European legislation published on EUR-Lex rather than in the BOE, and EUR-Lex refuses the automated retrieval we use to check that every cited article genuinely exists. Without that archived text we would rather write no questions than cite something we cannot verify. The other 19 temas of the specific block and all 12 of the common blocks are covered.
- The exam's second exercise (supuestos prácticos, scored 0-60) is not covered by this version, which focuses on the first exercise. That is a scope decision rather than a technical limit: the second exercise is also multiple-choice and can be covered later.
- The AEAT's current internal structure (its specific org chart) is not covered. Ley 31/1990, which creates the Agency and sets its nature, objectives and legal regime, is. The org chart lives in resolutions that change with each reorganisation and have no stable BOE identifier to cite.
- The convocatoria does not publish how many questions come from each tema. The mock's distribution follows each block's weight in the syllabus (the specific block is 20 of 32 temas, i.e. 62.5%), not an official proportion.
FAQ
Common questions
Which exam does this app prepare for?
The Agentes de la Hacienda Pública specialty (código 1135H) of the Cuerpo General Administrativo de la Administración del Estado, recruited by the AEAT under convocatoria BOE-A-2025-27056: 1,000 plazas by acceso libre (920 general plus 80 reserved for candidates with a disability). The convocatoria also runs a separate promoción interna process of 400 plazas, which it describes as independent; that route requires already being a civil servant.
How is the real exam scored?
The first exercise is 80 four-option questions in 90 minutes, scored 0 to 10 with 5 needed to pass. Each wrong answer deducts a quarter of a correct answer's value, and unanswered questions are not penalised at all. Because a blind guess among four options breaks even at best, leaving a question blank is a real strategy rather than a wasted mark — and the app's mock scores the same way.
Does the app cover the second exercise?
Not in this version. The second exercise is a set of supuestos prácticos, also multiple-choice, over 2 hours 30 minutes and scored 0 to 60 with 30 to pass. It is within what an app could cover — it is not free-text — so this is a scope decision, and it can be added later. This version concentrates on the first exercise.
Is any part of the syllabus missing?
Yes, one tema, and we name it rather than let it vanish. Tema 20 of the specific block, La Aduana, has zero questions of the 625. Customs law is the Union Customs Code (Regulation EU 952/2013), which is EU legislation on EUR-Lex rather than in the BOE, and EUR-Lex refuses the automated retrieval this pack uses to confirm that every cited article really exists. With no archived text to check against, we chose not to write questions rather than cite something unverifiable. The AEAT's current internal org chart is likewise not covered, because it changes with each reorganisation and has no stable BOE identifier — though Ley 31/1990, which creates the Agency and sets its legal regime, is covered.
Does the mock reproduce the official topic distribution?
No, and no app honestly can: the convocatoria fixes the number of questions, the options, the penalty and the time, but it does not publish how many questions come from each tema. The mock distributes them by each block's weight in the syllabus, so the specific tax block supplies 62.5% of the questions — its own 20-of-32 share of the programme. That is our derivation, stated as such.
Who writes these questions, and how do you check the answers are right?
Every question and explanation is original, written by RiverMap Learning from the current consolidated legal texts published in the BOE. Each explanation cites the specific article it rests on, across 484 distinct article references; a citation gate verifies that every cited article genuinely exists in the archived source text, and a second, independent AI model confirms each answer against its source before it ships, with a human reviewing disagreements.
Is this the official exam app?
No. This is an independent study aid. It is not associated with the Agencia Estatal de Administración Tributaria, the Ministerio de Hacienda, the órgano de selección or any public body, and it does not reproduce official exam questions. For official information, see the convocatoria BOE-A-2025-27056 at boe.es.
Guides
A guide to the Agentes de la Hacienda Pública
Free, in-depth answers written from the same official sources the app is built on.
- Agentes de Hacienda Exam: Format and Pass Mark
The Agentes de la Hacienda Pública first exercise is 80 questions in 90 minutes, scored 0 to 10 with 5 needed to pass, under convocatoria BOE-A-2025-27056.
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