La ejecución de sentencias debe atenerse escrupulosamente al contenido del fallo: STS de 2 de junio de 2026, Rec. Núm. 4380/2024

Authors

  • Diego Marín-Barnuevo Fabo

DOI:

https://doi.org/10.48297/zc2e5629

Keywords:

Enforcement of judgments, retroactivity, temporal effects of administrative acts, property valuation reports, effective judicial protection, legal defence

Abstract

The judgment emphasizes the need for judgments to be enforced in accordance with their precise terms. Accordingly, it is improper to introduce, at the enforcement stage, burdens or obligations that were not expressly established in the operative part of the judgment and that may worsen the legal position of the party in whose favour it was rendered. It also reiterates that it is improper to order the remittal of proceedings where this has not been expressly requested by the parties. In this regard, it stresses that the possibility of granting retroactive effect to administrative acts, as provided for in Article 39 of the LPAC, is exceptional in nature, which constitutes a clear limitation on its application.

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Author Biography

  • Diego Marín-Barnuevo Fabo

    Catedrático de Derecho Financiero y Tributario en la UAM
    Of Counsel en Pérez-Llorca
    (España)

Published

14/10/2026

Issue

Section

Análisis de jurisprudencia nacional y doctrina administrativa

How to Cite

Marín-Barnuevo Fabo, D. (2026). La ejecución de sentencias debe atenerse escrupulosamente al contenido del fallo: STS de 2 de junio de 2026, Rec. Núm. 4380/2024. Technical Tax Journal, 3(154), 255-263. https://doi.org/10.48297/zc2e5629

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