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Instruction 1/2026 establishes the framework for cooperation between lawyers and Justice Administration staff during court inspection processes. This regulation is issued in accordance with Organic Law 1/2025 and Article 175.1 of Organic Law 6/1985. Its purpose is to regulate the participation of these professionals in judicial inspection duties.
For lawyers and staff serving the Justice Administration, the regulation imposes an obligation to cooperate actively in court inspections. It does not directly affect companies or private individuals, but rather regulates the internal dynamics of the Justice Administration and the fulfillment of its oversight functions.
The tax team reviews your specific situation.
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