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
- 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 inform the Tax Agency of the non-compliance with the payment limitation in cash with an amount equal to or greater than 1,000 euros (10,000 if the person making the payment is an individual who does not act as the holder of the professional company without a tax address 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.
- Internal information channel Act 2/2023 (communication of infringements by Tax Agency staff)
In accordance with Law 2/2023 of 20 February, which regulates the protection of people who report on regulatory breaches and anti-corruption, the Tax Agency has implemented an internal Information System with the creation of an internal Channel. Through this Channel you can present any type of information relating to the conduct of the Tax Agency staff that is contrary to the legal system.