The Agentes de la Hacienda Pública oposición has two separate exercises with two separate scoring rules, and the first one is what most candidates mean when they ask about “the exam.” Here is exactly what that first exercise looks like under the current convocatoria.
How many questions are on the Agentes de Hacienda exam?
The first exercise has 80 multiple-choice questions, each with four options and exactly one correct answer, to be completed in 90 minutes. This comes directly from the current convocatoria, the Resolución de 22 de diciembre de 2025 of the AEAT’s Presidency (BOE-A-2025-27056), which specifies “un cuestionario de 80 preguntas con respuestas alternativas.” The 80 questions cover the whole Anexo I programme, the syllabus that governs this specialty of the Cuerpo General Administrativo.
This exercise is the one this app is built for. A second, later exercise exists, covered separately below.
What is the pass mark?
The first exercise is scored from 0 to 10 points, and you need a minimum of 5 to pass. Every question is worth the same amount toward that score. The convocatoria states it plainly: the exercise “se calificará de 0 a 10 puntos, siendo necesario obtener un mínimo de 5 puntos para superarlo.”
Because the scale runs to 10 rather than counting raw correct answers out of 80, the wrong-answer penalty below changes what a “5” actually requires.
Is there negative marking?
Yes. Every wrong answer deducts a quarter of the value of a correct answer, and answers left blank are not penalised at all. The convocatoria’s own wording is direct: “cada contestación errónea se penalizará descontando un cuarto del valor de una respuesta correcta. Las respuestas en blanco no penalizan.”
With a one-in-four deduction, a blind guess spread across four options works out to roughly zero on average. That makes leaving a question blank a better move than guessing at random once you cannot eliminate any options, and a genuinely useful move rather than a wasted mark. Guessing only pays off once you can rule out at least one of the four choices.
What does the exercise actually cover?
The 80 questions are drawn from Anexo I, which holds 32 temas across three blocks:
- Organización del Estado (7 temas): how the central administration is structured and how it functions.
- Derecho Administrativo General (5 temas): the general framework of administrative law and procedure.
- Hacienda Pública y Derecho Tributario (20 temas): the block that actually distinguishes this exam from other AGE oposiciones, running from the Spanish tax system and the AEAT’s own organisation through the General Tax Law, tax management, inspection, collection and enforcement, penalties, administrative review, and the three major taxes: IRPF, Impuesto sobre Sociedades and IVA.
The convocatoria fixes the total question count, the four-option format, the penalty and the time limit, but it does not publish how many of the 80 questions come from each tema. No convocatoria in this family does. A mock that claims to reproduce an official per-topic split would be inventing a number that does not exist; a fair mock instead draws by each block’s own weight in the 32-tema syllabus, which puts the specific tax block at 62.5% of the questions, matching its 20-of-32 share of the programme.
What is the second exercise?
A separate stage that comes after the first, with its own scoring. The segundo ejercicio is also a set of supuestos prácticos, multiple-choice, with the same quarter-answer penalty and no penalty for blanks, but over two hours and thirty minutes and scored 0 to 60 with 30 needed to pass. It is a different question format testing applied scenarios rather than the more general first-exercise questionnaire, and its scoring is not part of the 5-of-10 pass mark discussed above.
Agentes de Hacienda first exercise at a glance
| First exercise (primer ejercicio) | |
|---|---|
| Questions | 80 |
| Options per question | 4 |
| Time limit | 90 minutes |
| Scored | 0 to 10 points |
| Pass mark | 5 of 10 points |
| Wrong-answer penalty | −1/4 of a correct answer’s value |
| Blank answers | Not penalised |
| Convocatoria | BOE-A-2025-27056 |
Knowing the exact format only helps if your practice matches it. Guessing habits that work on a plain right-or-wrong quiz can cost you points under a real quarter-answer penalty, and 90 minutes for 80 questions leaves less room to dwell than it might sound like on paper. This app’s mock reproduces the same question count, time limit, 0-to-10 scale and penalty rule as the convocatoria, so the score you see while practising reflects the exam technique the real first exercise actually rewards.