You can notify the Tax Agency of incidents or situations that may constitute tax offences or smuggling, or that may be of importance for the application of taxes.

You can file a general tax complaint at any Tax Agency office, either in person or by post.

At the Tax Agency's electronic headquarters you can find a Tax Public Complaint Form.

You can also use the Internet to select the appropriate form for each case:

• Undeclared invoices and tickets
• Use of sofware sales concealment software
• E-commerce and other tax frauds online
• Lease of properties

The following link refers to the procedure to be followed in either case:Tax complaint.