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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.

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Where and how can the communication be submitted?

There are several ways to present communication:

  1. At the Tax Agency's electronic headquarters. To do so, the available form will be used and, upon submission, the informant may identify himself/herself using an electronic certificate or Cl@vePIN, or if none of the authentication systems are used, the communication will be considered anonymous.

  2. By means of communication addressed to the following email address, canaldedenunciasnotributarias@correo.aeat.es, in which the informant may provide their identifying data or make the communication anonymously.

  3. By postal mail addressed to:

    Internal Audit Service of the State Tax Administration Agency

    INTERNAL INFORMATION CHANNEL

    San Enrique Street No. 17, 2nd floor.

    28020 – Madrid

    In the communication, the informant may include his or her identifying data or do so anonymously.

  4. Face-to-face meeting. It can be requested by email at canaldedenunciasnotributarias@correo.aeat.es, providing contact details so that an appointment can be arranged with the authorized personnel to submit the communication, an appointment that will take place within a period of no more than seven days from the request.