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.
Guarantee of confidentiality of the identity of the informant and the affected person
1.- Confidentiality of the identity of the informant
The channel is designed, established and managed securely in a way that guarantees the confidentiality of the identity of the informant, as well as the protection of the data to which the information refers, thus preventing access to it by of unauthorized personnel. This will apply to any data from which the identity of the informant can be directly or indirectly deduced.
The identity of the informant may only be communicated, in the case in which it is legally required, to the Judicial Authority, the corresponding Prosecutor's Office or the competent administrative authority within the framework of a criminal, disciplinary or sanctioning investigation, which will be transferred to the informant before revealing his or her identity, unless such information could compromise the investigation or judicial proceedings.
2.- Confidentiality of the identity of the person to whom the information refers
The person to whom the information communicated refers will be guaranteed the confidentiality of their personal data in order to avoid their possible dissemination. For these purposes, the information channel is designed, established and managed securely in a way that guarantees the confidentiality of the identity of the person affected by the information and the protection of the facts and data of the procedure, thus preventing access to information by unauthorized personnel.