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 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 infractions carried out by AEAT personnel)
In accordance with the provisions of Law 2/2023, of February 20, regulating the protection of people who report regulatory infractions and the fight against 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 related to conduct by Tax Agency personnel contrary to the legal system in accordance with Law 2/2023. If you want to file a tax report you must go to section Tax report on this same page. If you wish to make a complaint about the poor functioning of the service, you can present it to the Taxpayer Defense Council.