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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.

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Where and how can the communication be submitted?

There are several ways to present communication:

  1. At the Tax Agency's electronic headquarters. To do so, the available form will be used and, upon submission, the informant may identify himself/herself using an electronic certificate or Cl@vePIN, or if none of the authentication systems are used, the communication will be considered anonymous.

  2. By postal mail addressed to:

    Internal Audit Service of the State Tax Administration Agency

    INTERNAL INFORMATION CHANNEL

    San Enrique Street No. 17, 2nd floor.

    28020 – Madrid

    In the communication, the informant may include his or her identifying data or do so anonymously.

  3. Face-to-face meeting. It can be requested at the Tax Agency's electronic headquarters. For this purpose, the form available for submitting information from the Internal Information Channel will be used, indicating in the Subject: Request for an in-person meeting. The applicant must provide their contact information so that an appointment can be scheduled with authorized personnel to submit the communication. This appointment will take place no later than seven days after the request.