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.
Content of the communication
The communication presented must include the greatest number of known data necessary for the identification of the persons to whom the information refers, as well as the conduct contrary to the legal system attributed to them. In particular, the following information must be provided:
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Name and surname, NIF (if you know it), work center, functional area, job position held, location where the person performs their duties and other data available that allows the person to be clearly and univocally identified. person about whom information is to be communicated.
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Detailed description of the facts and conduct carried out that may constitute some type of infraction and about which you want to report. The documentation available to prove these facts will be accompanied.
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Where applicable, indication of the employment or professional relationship that links the informant with the Tax Agency so that the protection measures established by Law 2/2023 may apply.
- Any other facts that may be considered appropriate or relevant.