2.5. Taxpayers’ opinion of the Tax Agency
Opinion surveys
In 2023, the Institute for Fiscal Studies of the Ministry of Finance carried out the demographic study “ Fiscal opinions and attitudes of Spaniards in 2022 ”. This report is drawn up annually and is also known as the "Tax Barometer".
The survey is carried out on a sample of three thousand citizens, spread over five segments (business owners, farmers, professionals, salaried workers and the unemployed), selected by quotas of residence, gender and age, and using personal interview techniques, applying a structured questionnaire.
The comparison of the ratings obtained in 2023 with those of previous years (scale on 4) shows that the positive image of the Tax Agency's services is consolidated among citizens, with an average rating of 3.
This study also analyses the citizens' opinion with respect to the Tax Agency's staff, who are rated as being good technicians who are impartial and respectful in the performance of their duties.
Taxpayers' evaluation of the services in the Tax Return Campaign
The Tax Agency, through the “Personal Income Tax Survey 2022” carried out during the year 2023, surveys the opinion of users on the services offered.
Users express their opinion on the use of the following services: the RENØ service to obtain the reference number, Cl@ve PIN, the "Tax Agency" app, the help service for electronic filing of the declaration (Renta Web), the appointment service, the assistance service for filing the declaration by telephone and in offices, the video assistance service and the information and procedures provided through the Tax Agency Headquarters.
Regarding the level of user satisfaction with the help service for filing the 2022 Income Tax Return (Renta Web), taxpayers who say they feel satisfied, fairly satisfied or very satisfied with it represent 78.87% of those who have stated they use this service.
Suggestions and complaints. Taxpayer's Ombudsman
The Council for the Defence of the Taxpayer, the ombudsman attached to the Secretary of State for Tax, monitors the effectiveness of tax rights and obligations, deals with complaints received about the application of the tax system by the State bodies, and provides relevant suggestion and proposals in the regulatory manner determined. Its scope of power, composition and operation are established by specific regulations.
It appears as a guarantor of citizens' rights in their tax relations, in order to ensure a closer relationship between the Administration and citizens.
The Tax Agency provides technical support and administrative assistance to the Council, as well as training and analysis of information derived from complaints through the Council's Operational Unit for the Defense of the Taxpayer, integrated into the Internal Audit Service and coordinated by its Director.
In 2023, a total of 6,374 complaints and suggestions (6,205 complaints and 169 suggestions) were submitted to the Taxpayer Protection Council in relation to actions by the Tax Agency, 14.96% less than in the previous year, and 8.35% less than in 2021.
The Table No. 11 . Suggestions and complaints. Main headings 2023 In the Annex, the main headings in which the reasons for complaints and suggestions for 2022 are grouped are collected. Detailed information can also be found in the Annual Report of the Taxpayer Protection Council., which contains the final figures approved by the Council Plenary Session.