Skip to content
BOE-A-2026-2111 ·29 January 2026 ·Resolution Low impact
Tax

Parties seeking to uphold Royal Decree 402/2025: 9 days to appear as defendants in Supreme Court appeal

The General Technical Secretariat has agreed to forward the administrative file regarding contentious-administrative appeal 1/350/2025, filed by the Somos Trabajadores Union. The appeal challenges Royal Decree 402/2025, which regulates the procedure for early retirement through reduction coefficients. Those with a legitimate interest in maintaining the regulation are summoned to appear in the proceedings (Art. 49 Law 29/1998).

In 1 key point

  1. Nine-day deadline to appear and be formally joined as defendants if there is a legitimate interest in maintaining the challenged regulation (art. 49 Ley 29/1998)

How it affects those involved

For parties with a legitimate interest in the validity of Royal Decree 402/2025 (regulating early retirement via reduction coefficients), there is an opportunity to intervene in the Supreme Court appeal to defend the legality of the regulation. The deadline to appear as defendants is nine days from the day following the publication of this resolution (Art. 49 Law 29/1998).

Lifecycle

2026-01-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact