Procedure for formulating and lodging complaints and suggestions before the Taxpayer's Ombudsman

General Data


Procedure for formulating and lodging complaints and suggestions before the Taxpayer's Ombudsman

Type of procedure

Review of decisions, appeals, complaints and suggestions


Suggestions and complaints


Lodging of complaints stemming from the application of the tax system by State bodies or of suggestions to improve service quality, increase income or public expenditure savings, simplify administrative formalities or increase the degree of satisfaction of society in its relations with the Tax Agency.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online

  • Receiving units of offices with tax powers open to the public and dependent upon the State Secretariat for the Treasury and Budgets

  • Post offices

  • Other places envisaged in Article 16 of Law 39/2015 (Ley 39/2015)


Complaint or suggestion remittance document accompanied by the documentation that the lodging party deems relevant. Complaints require identification. Suggestions may be anonymous.

Procedure/service stages

  • Start: Lodging of the complaint or suggestion before the receiving unit.

  • Procedure: Remittance to the competent unit to process the complaint in accordance with the geographical location, remittance to the responsible service that is affected by the complaint and which must directly reply to the taxpayer. The taxpayer may express disagreement with the reply The disagreement will be answered by the Presidency of the Taxpayer's Ombudsman.

  • Conclusion: With the reply of the responsible service if there is no disagreement and, in the case of disagreement, with the reply of the Chairman of the Taxpayer's Ombudsman.


Link to form (On-line processing)

Resolution deadline

25 calendar day(s)

Resolution body

Taxpayer's Ombudsman

Information concerning electronic procedure

Identification system

No authentication needed

Interactivity level

Level 4: Electronic processing


Normativa Básica

Real Decreto 1676/2009, de 13 de noviembre, por el que se regula el Consejo para la Defensa del Contribuyente. (BOE 4-diciembre-2009)