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.
Information not included in the scope of Law 2/2023
In the case of communications received, made outside of a work or professional context or others not included in the scope of Law 2/2023, that report on conduct of the Tax Agency staff 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 their communication, in accordance with section 1.5.