Agentes de la Hacienda Pública is one of the specialties recruited straight into Spain’s tax agency, and its selection process has a two-exercise shape that trips up candidates who only prepare for the multiple-choice part. Here is what the current convocatoria actually sets out.
What is the Agentes de Hacienda Pública oposición?
It is the selection process for the specialty of Agentes de la Hacienda Pública (código 1135H), part of the Cuerpo General Administrativo de la Administración del Estado. Unlike some other AGE specialties, Agentes de Hacienda are recruited directly by the Agencia Estatal de Administración Tributaria under its own convocatoria: the Resolución de 22 de diciembre de 2025 of the AEAT’s Presidency (BOE-A-2025-27056). Passing puts a candidate to work on tax management, inspection, collection and enforcement inside the agency itself.
Who runs the process?
The AEAT’s Presidencia issues the convocatoria that fixes the plaza count, dates and scoring rules, and an órgano de selección then sets and marks the actual exercises. That is a difference from oposiciones run by a ministry on behalf of a separate body: here the recruiting agency and the future employer are the same organisation.
What is the format of the first exercise?
By acceso libre, the first exercise is a questionnaire of 80 multiple-choice questions, each with four options and exactly one correct answer, to be completed in one hour and thirty minutes. It covers the whole Anexo I programme and is scored from 0 to 10 points, with a minimum of 5 needed to pass.
By promoción interna the same exercise is shorter: 50 questions in one hour. It is not scored numerically at all, but marked simply Apto or No Apto.
How is the first exercise scored?
Every question carries the same value, and each wrong answer deducts a quarter of the value of a correct one; a blank answer carries no penalty. With four options and a one-in-four deduction, a blind guess is worth a sixteenth of a mark on average, which is slightly positive rather than nothing, so a blank never beats a guess and answering pays clearly once you can rule one option out.
What is the second exercise?
A set of ten supuestos prácticos sat over two hours and thirty minutes. Its form is not the same as the first exercise’s, and it is not the same across the two routes. For acceso libre the convocatoria asks for answers that are breves y razonadas, written out rather than chosen from options, and it sets no quarter-answer penalty for this exercise; the tribunal marks them on correctness, adequacy, completeness and precision, and it is scored 0 to 30 with a minimum of 15 to pass. For promoción interna, seven of the ten supuestos carry three short reasoned questions each and the remaining three carry three multiple-choice questions each; the quarter-answer penalty applies to those multiple-choice questions, and the exercise is scored 0 to 60 with a minimum of 30. Either way it is a distinct, later stage of the process from the first exercise described above.
What does the syllabus cover?
Anexo I holds 32 temas across three blocks. Two are common to several AGE specialties: 7 temas on the organisation of the State and how the central administration works, and 5 on general administrative law. The third is specific to this exam: 20 temas on Hacienda Pública y Derecho Tributario, running from the Spanish tax system and the AEAT’s own organisation through tax management, inspection, collection and enforcement, penalties, administrative review, and the three biggest taxes, IRPF, Impuesto sobre Sociedades and IVA. The convocatoria does not publish how many questions come from each individual tema.
How many plazas and what does it cost?
The 2025 convocatoria offered 1,000 plazas by acceso libre (920 general plus 80 reserved for candidates with a disability) and 400 by promoción interna, a route the convocatoria describes as independent of the first. Application fees were 15.57 euros for acceso libre and 7.79 euros for promoción interna, reduced to 7.79 and 3.90 euros respectively for large families, with a twenty working-day window to apply. Both the fee and the plaza count reset with each new convocatoria.
How do you prepare for the Agentes de Hacienda exam?
Start with the specific block: 20 of the 32 temas, and the material that actually separates this exam from other AGE specialties. RiverMap Learning’s Agentes de Hacienda app covers the programme with 625 original questions and 212 flashcards, each explanation citing the specific article behind it, drawn from 19 of the 20 specific temas and all 12 common temas. The tema on customs law (La Aduana) is not yet covered, since it runs on EU regulation published outside the BOE rather than the domestic legal texts the rest of the pack is checked against. A timed mock reproduces the first exercise’s question count, time limit and quarter-answer penalty, drawing questions by each block’s weight in the syllabus rather than an official per-tema split, since the convocatoria does not publish one.
Every fact above comes from the current convocatoria, Resolución de 22 de diciembre de 2025 (BOE-A-2025-27056), published by the Boletín Oficial del Estado at boe.es.