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Complaints

You can notify the Tax Agency of facts or situations that may constitute tax infringements or smuggling, or that may be relevant to the application of taxes

Information

  • Tax complaint

    You can inform us of events or situations that may constitute tax offences or be relevant to tax application.

  • Cash payment complaint

    You can notify the Tax Agency of non-compliance with the limitation on cash payments with an amount equal to or greater than 1,000 euros (10,000 if the person making the payment is a natural person who does not act as the owner of the professional company without a tax domicile in Spain).

  • Customs Surveillance Complaints

    You can inform us of any event or circumstance relating to a smuggling offence or infringement or which falls within the remit of the Customs Surveillance Service.

  • Communication of infringements committed by AEAT staff (Internal information channel Law 2/2023)

    Through this Channel, only the communication of information regarding conduct or behavior of Tax Agency personnel that is contrary to the legal system will be accepted in accordance with Law 2/2023, of February 20, regulating the protection of persons who report regulatory violations and the fight against corruption. Tax claims or complaints will not be processed. (If you wish to file a complaint, you must go to the tax complaint section on this page. If you wish to file a complaint about the malfunctioning of services, you can submit it to the Taxpayer Defense Council.