2.5. Taxpayers’ opinion of the Tax Agency
Opinion surveys
The Institute of Fiscal Studies of the Ministry of Finance carried out in 2024 the demographic study “Tax opinions and attitudes of Spaniards in 2023”. This report is drawn up annually and is also known as the "Tax Barometer".
The survey is carried out on a sample of three thousand citizens, spread over five segments (business owners, farmers, professionals, salaried workers and the unemployed), selected by quotas of residence, gender and age, and using personal interview techniques, applying a structured questionnaire.
A comparison of the ratings obtained in 2024 with those of previous years (on a scale of 4) shows that the positive image of the Tax Agency's services is consolidated among citizens, with an average rating of 2.9.
This study also analyses the citizens' opinion with respect to the Tax Agency's staff, who are rated as being good technicians who are impartial and respectful in the performance of their duties.
Taxpayers' evaluation of the services in the Tax Return Campaign
Through the "2023 Personal Income Tax Survey," conducted in 2024, the Tax Agency is surveying users' opinions on the services offered.
Users express their opinion on the use of the following services: the RENØ service to obtain the reference number, Cl@ve PIN, the "Tax Agency" app, the help service for electronic filing of the declaration (Renta Web), the appointment service, the assistance service for filing the declaration by telephone and in offices, the video assistance service and the information and procedures provided through the Tax Agency Headquarters.
Regarding user satisfaction with the 2023 Income Tax Return filing assistance service (Renta Web), 82.64% of taxpayers who indicated they used this service stated they were satisfied, fairly satisfied, or very satisfied.
Suggestions and complaints. Taxpayer's Ombudsman
The Council for the Defence of the Taxpayer, the ombudsman attached to the Secretary of State for Tax, monitors the effectiveness of tax rights and obligations, deals with complaints received about the application of the tax system by the State bodies, and provides relevant suggestion and proposals in the regulatory manner determined. Its scope of power, composition and operation are established by specific regulations.
It appears as a guarantor of citizens' rights in their tax relations, in order to ensure a closer relationship between the Administration and citizens.
The Tax Agency provides technical support and administrative assistance to the Council, as well as training and analysis of information derived from complaints through the Council's Operational Unit for the Defense of the Taxpayer, integrated into the Internal Audit Service and coordinated by its Director.
In 2024, a total of 7,694 complaints and suggestions (6,684 complaints and 1,010 suggestions) were submitted to the Taxpayer Defense Council regarding the actions of the Taxpayer Agency, 20.7% more than the previous year and 2.7% more than in 2022. In 2024, there was a significant number of suggestions with the same content from tax professional groups, making various proposals to improve relations between taxpayers and the Administration, resulting in a 497% increase in the number of suggestions received.
The Table 11. Suggestions and complaints. Main headings 2024 The Annex contains the main headings under which the reasons for complaints and suggestions for 2024 are grouped. Detailed information can also be found in the Annual Report of the Taxpayer Protection Council., which contains the final figures approved by the Council Plenary Session.