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.
Protection of the informant within the scope of Law 2/2023
Natural persons who, in a work or professional context with the Tax Agency, communicate information using this channel, will have the right to the protection measures established by Law 2/2023, unless the communications have been inadmissible, or if they are information linked to claims. about interpersonal conflicts or that affect only the informant and the people to whom the communication or revelation refers or information that is already completely available to the public or that constitutes mere rumors.
Acts constituting retaliation, including threats and attempts to retaliate, are prohibited. Retaliation is understood to be any acts or omissions that are listed in article 36.3 of Law 2/2023 or those that, directly or indirectly, involve unfavorable treatment that places the people who suffer them at a particular disadvantage with respect to another , only because of their status as informants.
These protection measures will also apply to natural persons who, within the framework of the legal representation of workers, assist the informant in the process, to natural persons related as co-workers or family members of the informant, and to legal entities for which work or with whom you have an employment relationship or have a significant participation.