The Department of Treasury establishes the substitution for the Director of Services

The Minister of Treasury and Finance, by means of an order dated September 3, 2026, has delegated the powers of the Director of Services to the Director of Tax Administration, for the duration of the latter’s substitution due to illness. The measure was published in the Official Gazette of the Basque Country in the issue of September 14, 2026, with official reference 2026/3872, and will take effect from September 15 until the director returns to their post.

Legal basis

The order is based on Article 27 of Law 3/2022 of the Basque Public Sector (May 12), which allows for the temporary substitution of high-ranking officials. Likewise, the first additional provision of Decree 313/2024 (October 29), titled “Substitution regime,” establishes that in the event of a vacancy, absence, or illness, the powers shall be assumed by the holder of the next hierarchical level, unless there is a specific provision or resolution.

According to article 2.1.a) of said decree, which establishes the organic and functional structure of the Department of Treasury and Finance, the Directorate of Services is directly and hierarchically dependent on the minister. However, for reasons of administrative efficiency and to prevent files from stalling, the minister has chosen a different path.

Content of the delegation

The first section of the order grants the Director of Tax Administration the use of the powers of the Director of Services, as it is a substitution due to illness, starting from September 15, 2026, until the day of return to the post. The delegation shall be exercised within the limits of the legislation in force.

The second section establishes that all resolutions and administrative acts issued by the Director of Tax Administration using the delegated powers must explicitly indicate this situation, and they shall be considered as issued by the delegating body. The order was signed in Vitoria-Gasteiz on September 3, 2026, and signed by Minister Noël D’Anjou Olaizola.

Impact

This measure ensures that the management of the internal services of the Department of Treasury and Finance will not stop during the director’s leave, and enables an orderly transition until the holder of the position returns. The delegation protects the continuity of the administration and the pace of processing files, within the substitution regulations for high-ranking officials.

Source: Official Gazette of the Basque Country, issue of September 14, 2026, section I (official reference: 2026/3872).