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.
What does this channel allow?
In accordance with the provisions of Law 2/2023, this channel allows communication by natural persons who, in a work or professional context with the Tax Agency, have obtained information about the infractions provided for in article 2 of the Law 2/2023.
Among others, the following natural persons are considered to have obtained the information in a professional or work context:
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Personnel at the service of the Tax Agency
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Those whose employment or official relationship has not yet begun, in cases where the information has been obtained during the selection or pre-contractual negotiation process.
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Civil servant trainees.
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Collaborating personnel, in training periods or in a similar situation without an employment or official relationship.
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Personnel linked to the companies with which the Tax Agency has contracted services or has participated in their tender.
In addition, this internal information channel is also enabled to receive communications from those people who have obtained the information in a context other than the work or professional one with the Tax Agency and who report on actions or omissions contrary to the legal system of the Agency's staff.