María Larrea Castillo, new interim Tax Assistant official in Ceuta

The Counselor of Finance, Economic Transition and Digital Transformation and President of the Autonomous Body of Tax Services of Ceuta (OASTCE), Ms. Kissy Chandiramani Ramesh, has signed Decree number 2026/8.852 appointing María Larrea Castillo (ID 0983*) as an interim civil servant of the body, replacing the holder of the job position with RPT Code No. 67, designated as Tax Assistant. The appointment is published in the Official Gazette of the City of Ceuta (BOCCE) number 6,649, dated September 4, 2026, and shall take effect from the date of assumption of office.

The designation is made from the temporary employment pool established following the call for the provision of 7 Tax Assistant positions at OASTCE, published in BOCCE number 6,471, dated December 20, 2024. With this measure, the city’s tax body covers its staffing needs.

Origin of the employment pool

The temporary employment pool for the tax assistant positions was established by Decree number 2026/7.102, dated July 7, 2026, published in the extraordinary BOCCE number 33, dated July 9, 2026. Its creation complies with the Generic Bases for the creation of job pools for interim civil servants, published in the BOCCE of February 10, 2020.

According to these bases, the pools are formed by applicants who have passed at least the first exercise of the competitive phase, and the order of priority is established by the sum of the grades of the passed exercises. In the event of a tie, priority is given to personnel with functional diversity and, lastly, to the oldest person.

Regulatory framework of the appointment

The appointment is supported by article 10.1 of Royal Legislative Decree 5/2015, of October 30, which approves the revised text of the Law of the Basic Statute of the Public Employee (TREBEP), and by Law 20/2021, of December 28, on urgent measures for the reduction of temporary employment in the public sector. The status of interim civil servant responds to justified reasons of necessity and urgency for the temporary performance of functions proper to career civil servants.

The exercise of these powers is based on the Decree of the Presidency of the City of Ceuta, of June 23, 2023 (extraordinary BOCCE number 42). The appointment shall not, under any circumstances, lead to the recognition of the status of a career civil servant.

Effects and appeals

The appointment of María Larrea Castillo replaces the holder of the job position with RPT Code No. 67 and shall take effect from the date of her assumption of office. The interim relationship shall be formalized ex officio upon the regulated filling of the position, for organizational reasons, the expiration of the authorized period, or the disappearance of the cause that motivated the appointment.

Against the decree, which exhausts the administrative route, the following may be filed:

• Optional appeal for reversal (recurso potestativo de reposición) before the same body, within one month from its notification or publication.
• Contentious-administrative appeal before the Contentious-Administrative Courts of Ceuta, within two months.

The filling of the Tax Assistant vacancy reinforces the operational capacity of the city’s tax agency, guaranteeing continuity in the management of local taxes and the services provided to Ceuta’s taxpayers, within a context of staff renewal through temporary employment pools.

Source: Official Gazette of the City of Ceuta (BOCCE), no. 6,649, September 4, 2026, Authorities and Personnel section, page 3388 (official reference: BOCCE-A-2026-616).