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.
Information to the caller
Whenever the person communicating the information has provided an email address and has identified himself/herself with an electronic certificate or Cl@vePIN, thereby guaranteeing his/her identity, he/she will be informed, within a reasonable period of time, which, with some exceptions, may not exceed three months, of the result of his/her communication. However, the person reporting may opt out of receiving any communication regarding the actions carried out.