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.
Confidentiality and protection of personal data
In accordance with the provisions of Law 2/2023, of February 20, regulating the protection of people who report on regulatory infractions and the fight against corruption, the information channel guarantees the confidentiality of the identity of the informant and any third party mentioned in the communication and the actions carried out in the management and processing thereof, as well as data protection, preventing access by unauthorized personnel and without their identity being revealed to third parties. The person to whom the reported events refer will under no circumstances be informed of the identity of the informant.
Likewise, the processing of personal data will comply with the provisions of Law 2/2023, Regulation (EU) 2016/679 of the European Parliament and of the Council, of April 27, 2016, relating to the protection of natural persons in regarding the processing of personal data and the free circulation of these data and which repeals Directive 95/46/EC and Organic Law 3/2018, of December 5, on the Protection of personal data and guarantee of digital rights.