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.
Protection of whistleblowers under Law 2/2023
Natural persons who, in a work or professional context, communicate information with the Tax Agency using this channel will have the right to the protection measures established by Law 2/2023, unless the communications have been rejected, they are information linked to claims regarding interpersonal conflicts or they affect only the informant and the persons to whom the communication or disclosure refers or information that is already fully available to the public or that constitutes mere rumours.
Acts constituting reprisals, including threats and attempts of reprisals, are prohibited. Retaliation is understood to mean any acts or omissions listed in article 36.3 of Law 2/2023 or those that, directly or indirectly, entail unfavorable treatment that places the persons who suffer them at a particular disadvantage with respect to others, solely due to their status as informants.
These protection measures will also apply to natural persons who, within the framework of the legal representation of workers, assist the informant in the process, to natural persons related as co-workers or family members of the informant and to legal persons for whom he or she works or with whom he or she has an employment relationship or significant participation.