Communication of infringements committed by AEAT staff (Internal information channel Law 2/2023)
Through this Channel, only the communication of information regarding conduct or behavior of Tax Agency personnel that is contrary to the legal system will be accepted in accordance with Law 2/2023, of February 20, regulating the protection of persons who report regulatory violations and the fight against corruption. 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.
Confidentiality and protection of personal data
In accordance with the provisions of Law 2/2023, of February 20, regulating the protection of persons who report regulatory violations and the fight against corruption, the information channel guarantees the confidentiality of the identity of the informant and of any third party mentioned in the communication and of the actions carried out in the management and processing thereof, as well as the protection of data, preventing access by unauthorized personnel and without your identity being revealed to third parties. The person to whom the reported facts 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.