Internal information channel Law 2/2023 (communication of infractions carried out by AEAT personnel)

Denomination

Internal information channel Law 2/2023 (communication of infractions carried out by AEAT personnel)

Procedure type

Suggestions, Complaints, Complaints and information to citizens

Subject

Taxes

Purpose

Through this Channel, only the communication of information related to conduct or behavior of the Tax Agency staff contrary to the legal system will be admitted in accordance with Law 2/2023, of February 20, regulating the protection of people who report on regulatory violations and the fight against corruption. No tax complaints or complaints will be processed. (If you wish to file a complaint you must go to the tax complaint section in this same electronic office). (If you wish to make a complaint about the poor functioning of the services, you can present it to the Taxpayer Defense Council).

Responsible body

State Revenue Office

Start form

interested

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015

Documentation

The communication presented must include the greatest number of known data necessary for the identification of the persons to whom the information refers, as well as the conduct contrary to the legal system attributed to them.

Detailed description of the facts and conduct carried out that may constitute some type of infraction and about which you want to report. The documentation available to prove these facts will be accompanied.

Where applicable, indication of the employment or professional relationship that links the informant with the Tax Agency so that the protection measures established by Law 2/2023 and any other facts that may be considered timely or relevant may apply.

Phases of the procedure/service

Start: presentation of the complaint by the complainant.

Procedure: The complaint is analyzed and qualified.

End: filing or initiation of actions according to the qualification granted

Forms

Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office

Identification system

Electronic ID, Electronic certificate, No authentication required, PIN code

Interactivity level

Level 4: Electronic processing