Internal information channel Law 2/2023 (communication of violations committed by AEAT staff)
Through this Channel the communication of information regarding conduct or behavior of Tax Agency personnel that is contrary to the legal system in accordance with Law 2/2023, of February 20, regulating the protection of persons who report regulatory violations and the fight against corruption, will be admitted. Tax claims or complaints will not be processed. (If you wish to file a complaint, you must go to the tax complaint section on this page. If you wish to file a complaint about the malfunctioning of services, you can submit it to the Taxpayer Defense Council.
External reporting channel to the Independent Whistleblower Protection Authority
Once the Independent Authority for the Protection of Informants, AAI, is established, any natural person may report to it the commission of any actions or omissions included in the scope of application of Law 2/2023, either directly or by prior communication through this internal information channel.