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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.

  • Internal information channel Law 2/2023 (communication of violations committed by AEAT staff)

    Through this Channel the communication of information regarding conduct or behavior of Tax Agency personnel that is contrary to the legal system in accordance with Law 2/2023, of February 20, regulating the protection of persons who report regulatory violations and the fight against corruption, will be admitted. 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.