The Court of Mérida annuls a subsidy reimbursement for Extrelex Consultores

The General Secretariat for Employment of the Extremadura Public Employment Service (SEXPE) has ordered the execution of judgment 75/2026, dated September 18, 2026, which fully upholds the appeal by Extrelex Consultores, SL and annuls the reimbursement resolution issued in file FEI-0096-C24. The order is published in the Official Gazette of Extremadura (DOE) no. 207, Tuesday, October 27, 2026, via a resolution dated October 20, 2026, from the General Secretariat for Employment (official reference 2026062659, section III).

The ruling corresponds to the Contentious-Administrative Section of the Court of First Instance of Mérida, which resolved the contentious-administrative appeal processed under abbreviated procedure 28/2026. The litigation was directed against the Reimbursement Resolution, signed on February 2, 2026, issued by the Secretary General of SEXPE regarding subsidies. The resolution now published does not specify any amount for the annulled reimbursement: it is limited to ordering the fulfillment of the ruling and its insertion in the gazette.

Full Annulment and Without Appeal

The operative part of the judgment, reproduced in the DOE, is explicit:

• It fully upholds the contentious-administrative appeal presented by Counsel Mr. Godoy Boraita, in the name and representation of Extrelex Consultores, SL.
• It declares that the challenge was directed against the Reimbursement Resolution of February 2, 2026, from the Secretary General of SEXPE, in file FEI-0096-C24.
• It annuls said resolution “for considering it not in accordance with the law.”
• It closes the ruling with the formula “No appeal may be filed against it,” confirming the final nature of the judgment.

The Legal Framework of the Execution

The resolution is based on two regulations that assign competence and establish the method for complying with judicial decisions:

• Article 40.1 of Decree 1/2022, of January 12, which approves the Organization and Operation Regulations of the General Advocacy of the Junta de Extremadura, its Body of Lawyers, and the Legal Commission of Extremadura, which assigns the material execution of final judgments to the body competent by reason of the litigated matter.
• Article 9.1 of Decree 59/1991, of July 23, on administrative processing in the execution of judicial resolutions, which obliges the head of the competent body to issue a resolution to comply with the judgment.
• Paragraph 3 of the same Article 9, which considers the insertion in the DOE of the plaintiff’s and defendant’s data, the case number, and the content of the ruling stating its finality to be sufficient for publication purposes.

Who signs and where it is published

The text appears in section III of DOE no. 207 and is dated in Mérida on October 20, 2026. It is signed by the General Secretary for Employment, María José Nevado del Campo, whose appointment corresponds to Decree 108/2026, of May 26 (DOE no. 105, of June 3), as stated at the bottom of the document. The resolution consists of a single operative section: to carry out the ruling of judgment 75/2026 “to its full and due effect.”

The publication in the official bulletin therefore closes the administrative route opened by the reinstatement and provides public record of the annulment, leaving no room for further appeal against the judicial pronouncement.

Source: Official Gazette of Extremadura, no. 207, of October 27, 2026, section III (official reference: 2026062659).