Internal information channel Law 2/2023 (communication of violations committed by AEAT staff)

Denomination

Internal information channel Law 2/2023 (communication of violations committed by AEAT staff)

Procedure type

Suggestions, Complaints, Reports and information for citizens

Subject

Taxes

Purpose

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 in this same electronic site). (If you wish to file a complaint regarding the malfunctioning of services, you may submit 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 covered by Article 16 of Law 39/2015

Documentation

The communication submitted must include as much known data as necessary to identify 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 that may constitute some type of infringement and which you wish to report. The documentation available to prove these facts will be attached.

Where applicable, an 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 appropriate or relevant may apply to him/her.

Phases of the procedure/service

Start: filing of the complaint by the complainant.

Procedure: the complaint is analyzed and qualified.

End: filing or initiation of proceedings according to the rating granted

Forms

Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office

Identification system

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

Level of interactivity

Level 4: Electronic processing