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.
Information not included in the scope of Law 2/2023
In the case of communications received, made outside a work or professional context or others not included in the scope of Law 2/2023, which report on conduct by Tax Agency personnel contrary to the legal system, once admitted they will be given the corresponding processing, although the guarantees established in section 6.1 will apply to the reporting natural person. Likewise, the informant will receive the corresponding acknowledgment of receipt of his communication, in accordance with section 1.5.