Communication of infringements committed by AEAT staff (Internal information channel Law 2/2023)
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 on this page. If you wish to file a complaint about the malfunctioning of services, you can submit it to the Taxpayer Defense Council.
Content of the communication
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. In particular, the following information must be provided:
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Name and surname, NIF (if known), workplace, functional area, job position, location where you perform your duties and other data available that allows for the clear and unequivocal identification of the person about whom you wish to communicate information.
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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.
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Where applicable, indicate the employment or professional relationship that links the informant with the Tax Agency so that the protection measures established by Law 2/2023 may apply to him/her.
- Any other facts that may be considered appropriate or relevant.