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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.

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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 on the infractions provided for in article 2 of Law 2/2023.

Among others, the following individuals are considered to have obtained the information in a professional or work context:

  • Staff at the service of the Tax Agency

  • Those whose employment or civil service relationship has not yet begun, in cases where the information has been obtained during the selection process or pre-contractual negotiation.

  • Civil servant trainee.

  • Supporting staff, in training periods or in a similar situation without employment or civil service relationship.

  • Personnel linked to companies with which the Tax Agency has contracted services or has participated in their bidding.

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 their work or professional context with the Tax Agency and who report actions or omissions contrary to the legal system of the Agency's staff.