Agente de la Hacienda Pública is a General Tax Law exam: fourteen of the thirty-two topics in the Oposilab programme come from Law 58/2003, and the second exercise consists of practical cases solved with it. This article covers what the exam looks like under the latest call and fifteen questions from the app's topic tests, with the explanation and the article for each one.
What the exam looks like
Under the Resolution of 22 December 2025 (BOE-A-2025-27056, published on 30 December), with 1,000 open-access places (80 in the disability quota) and applications for 20 working days from 31 December 2025:
| Exercise | Content | Questions | Time | Penalty |
|---|---|---|---|---|
| First | Multiple choice on the whole programme | 80 | 90 minutes | One quarter of a correct answer |
| Second | Ten practical cases with short, reasoned answers | 10 cases | 150 minutes | Marked by the board |
The first exercise took place on 21 March 2026 and the second between 18 and 25 April. The call of the 2026 public employment offer is expected at the end of December 2026, as in 2025; the data is updated with its source on the exam page.
The 15 questions
Tax system and Tax Agency
1. Who holds the original power to create taxes under the Spanish Constitution?
- a)The Autonomous Communities by regulation.
- b)The State exclusively, by law.
- c)Local corporations with the State's agreement.
- d)Any public administration with judicial authorisation.
Show answer
Answer: b) The Constitution establishes that the original power to establish taxes belongs exclusively to the State and must be exercised by law. Art. 133 CE
2. What type of legal personality does the State Tax Administration Agency have?
- a)Commercial company
- b)Public-law entity
- c)Autonomous body
- d)Non-profit entity
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Answer: b) The Agency is a public-law entity with its own legal personality. Office-software syllabus · articulo-103
General Tax Law: obligations, refunds and assistance
3. What types of obligations may arise from the tax relationship for the taxpayer?
- a)Material and formal obligations, plus penalties in the event of non-compliance.
- b)Only material obligations and penalties.
- c)Formal obligations and private contracts.
- d)Only formal duties towards the Administration.
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Answer: a) The tax relationship may give rise to material and formal obligations for the taxpayer and for the Administration, as well as tax penalties in the event of non-compliance. Art. 17 LGT
4. What is the general maximum period for the Administration to order the payment of a refund?
- a)Three months
- b)Six months
- c)One year
- d)Two years
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Answer: b) The general maximum period for the Administration to order the payment of a refund is six months. Art. 31 LGT
5. How does the Administration help taxpayers with returns and self-assessments?
- a)By filing the returns for them.
- b)By assisting them in preparing returns, self-assessments and tax communications.
- c)By requiring filing without assistance.
- d)By only reviewing the returns filed.
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Answer: b) The Administration assists taxpayers in preparing returns, self-assessments and tax communications. Art. 85 LGT
General Tax Law: management and inspection
6. Which function includes issuing tax assessments derived from verification and checking actions?
- a)It is a function of tax management.
- b)It belongs exclusively to tax collection.
- c)It belongs to the tax inspectorate only.
- d)It is not provided for in tax rules.
Show answer
Answer: a) Issuing tax assessments derived from verification and checking actions is a function included in tax management. Art. 117 LGT
7. Which tax management procedure starts from a return that has been filed?
- a)Procedure initiated by return.
- b)Data verification procedure.
- c)Limited checking procedure.
- d)Value checking procedure.
Show answer
Answer: a) The procedure initiated by return is one of the tax management procedures listed in the law. Art. 123 LGT
8. What happens if it is necessary to enter the constitutionally protected home of the taxpayer?
- a)Entry is allowed without restrictions
- b)Judicial authorisation is required
- c)The taxpayer's verbal consent is enough
- d)Only an entry agreement from the administrative authority is needed
Show answer
Answer: b) To enter constitutionally protected homes, judicial authorisation is required under article 113 of the Law. Art. 142 LGT
General Tax Law: payment, set-off and liable parties
9. Is it possible to pay a tax debt with stamped paper?
- a)Yes, it is always possible
- b)No, it is never possible
- c)Yes, if so provided by regulation
- d)Only for a minor debt
Show answer
Answer: c) Payment with stamped paper is possible when provided for by regulation. Art. 60 LGT
10. What is the scope of set-off in the extinction of tax debts?
- a)It may extinguish tax debts in whole or in part
- b)It may only extinguish tax debts in part
- c)It does not extinguish debts, it only defers them
- d)It only applies to interest and surcharges, not to the principal
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Answer: a) Set-off may extinguish tax debts in whole or in part, as provided in the rules. Art. 71 LGT
11. What liability do purchasers of assets legally charged with the payment of a tax debt have if it is not paid?
- a)Subsidiary liability with those assets
- b)Joint and several liability with the principal debtor
- c)No liability
- d)Unlimited primary liability
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Answer: a) Purchasers are subsidiarily liable with the charged assets if the tax debt is not paid, as established in the rules. Art. 79 LGT
General Tax Law: collection, seizure, penalties and review
12. Which type of asset is seized first if the ease-of-disposal criterion cannot be applied?
- a)Real estate
- b)Cash or money in accounts
- c)Precious metals
- d)Wages and salaries
Show answer
Answer: b) The order of seizure starts with cash or money in accounts if no other criterion can be applied. Art. 169 LGT
13. Which of the following is a ground for opposing a seizure order?
- a)Non-payment
- b)Extinction of the debt
- c)Change of address
- d)Judicial claim
Show answer
Answer: b) Extinction of the debt is a valid ground for opposing the seizure order. Art. 170 LGT
14. What is meant by force majeure in the context of tax infringements?
- a)A personal decision
- b)An administrative error
- c)An unavoidable and external event
- d)A wrong interpretation of the rule
Show answer
Answer: c) Force majeure refers to an unavoidable and external event that prevents compliance with tax obligations. Art. 179 LGT
15. Which administrative appeal may be lodged to review tax acts and actions before going to the economic-administrative route?
- a)Appeal for reconsideration (reposición).
- b)Contentious-administrative appeal.
- c)Extraordinary appeal for review.
- d)Cassation appeal.
Show answer
Answer: a) The appeal for reconsideration is one of the administrative review remedies provided for tax acts and actions before turning to claims or judicial proceedings. Art. 213 LGT
How to prepare the LGT for the second exercise
The ten cases of the second exercise are not answered with the law's index but with specific articles: refund deadlines, order of seizure, grounds for opposing the seizure order, liability of purchasers. That is why the multiple-choice first exercise and the cases of the second are prepared the same way: reading the article every time you miss and returning to it in spaced repetition. On Oposilab the LGT topics have topic tests with the citation, AI-marked practical cases and a tutor that answers with the article open. You can start with the Agente de Hacienda sample test.
- How many questions does the first Agente de Hacienda exercise have?
- 80 multiple-choice questions on the whole programme in 90 minutes, with a one-quarter penalty per mistake, under the 2025 call (BOE-A-2025-27056).
- What is the second exercise like?
- Ten practical cases with short, reasoned answers in 150 minutes, marked by the board, under the same call.
- When does the next call come out?
- There is no official date. The 2025 call was published on 30 December; the call of the 2026 public employment offer is expected at the end of December 2026.
- Where do these questions come from?
- From the Oposilab topic tests for Agente de la Hacienda Pública, generated from the consolidated text of the Constitution, Law 31/1990 and the General Tax Law, with the explanation and the article for each one.
