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.
Information to the caller
Provided that the communicator at the time of providing the information has provided an email address and has identified himself with an electronic certificate or Cl@vePIN, so that his identity is guaranteed, he will be informed, within a reasonable period of time, which, with exceptions, may not be longer than three months from the result of your communication. However, the communicator may waive receipt of any communication about the actions carried out.