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.
Where and how can communication be presented?
There are various ways to present the communication:
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At the electronic headquarters of the Tax Agency. To do this, the available form will be used and in the presentation, the informant can be identified using an electronic certificate or Cl@vePIN, or if none of the authentication systems are used, the communication will be considered anonymous.
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Through communication addressed to the following email, canaldenunciasnotributarias@correo.aeat.es, in which the informant may enter his or her identifying data or make the communication anonymously.
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By postal mail addressed to:
Internal Audit Service of the State Tax Administration Agency
INTERNAL INFORMATION CHANNEL
Calle San Enrique nº 17, 2nd floor.
28020 – Madrid
In the communication, the informant may record his or her identifying data or do so anonymously.
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Face-to-face meeting. It can be requested by email, canaldedenunciasnotributarias@correo.aeat.es, providing the contact information so that an appointment can be made with the authorized personnel for the purposes of presenting the communication, an appointment that will take place within a period of no more than seven days. since your request.