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Instruction 1/2026 requires courts to adapt their inspection functions to the new organisational model in Organic Law 1/2025, as per articles 171 and 560.1.8 of Organic Law 6/1985. The changes take effect from 30 January 2026, the date of publication in the BOE.
The courts must reorganise their inspection functions in line with the new efficiency model established by Law 1/2025. Heads of courts and administrative staff must adjust their procedures. Legal advisors must update their reports and management plans to reflect the new structure. The judicial administration is undergoing a structural change that affects its daily operations.
The tax team reviews your specific situation.
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