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.
Guarantee of confidentiality of the identity of the informant and the affected person
1.- Confidentiality of the informant's identity
The channel is designed, established and managed in a secure manner so as to guarantee the confidentiality of the informant's identity, as well as the protection of the data to which the information refers, thereby preventing access to it by unauthorized personnel. This applies to any data from which the identity of the informant can be deduced directly or indirectly.
The identity of the informant may only be communicated, in the event that it is legally required, to the judicial authority, the corresponding public prosecutor's office or the competent administrative authority within the framework of a criminal, disciplinary or sanctioning investigation, which will be transferred to the informant before revealing his identity, unless such information could compromise the investigation or the judicial procedure.
2.- Confidentiality of the identity of the person to whom the information refers
The confidentiality of the personal data of the person to whom the communicated information refers will be guaranteed in order to prevent any possible dissemination of the same. For these purposes, the information channel is designed, established and managed in a secure manner so as to guarantee the confidentiality of the identity of the person affected by the information and the protection of the facts and data of the procedure, thereby preventing access to the information by unauthorized personnel.