Tax complaint

General Data


Tax complaint

Type of procedure





Inform the Tax Agency of events or situations that may constitute tax offences or be relevant to tax application.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Place of presentation

  • Online

  • AEAT (Tax Agency) offices.

  • Post offices.

  • Other places established in Article 16 of Law 39/2015.


Request by the interested party accompanying the documentation that it deems relevant.

Procedure/service stages

  • Start: Submission of the accusation by the accusing party. Through said accusation, the accusing party informs the Tax Agency in relation to events or situations that may constitute tax offences or be relevant to tax application.

  • Procedure: Upon receipt of an accusation, it will be sent to the competent body to carry out the relevant actions.

  • End:
    - Filing of the accusation when it is deemed unfounded or when the acts or accused persons are not sufficiently specified or identified.
    - Start of the relevant actions if there is sufficient evidence of veracity in the imputed acts and these are unknown to the Tax Agency.
    In this case, the accusation will not form part of the administrative proceedings.
    The accusing party shall not be deemed an interested party in the administrative proceedings instituted as a consequence of the accusation nor will they be informed of the result thereof. Neither will they be legitimated to lodge appeals or claims in relation to the results of said proceedings.


Tax complaint. On-line processing

Tax complaint. In-person processing

Resolution body

Does not conclude upon ruling.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing


Normativa Básica

Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 114. (BOE 18-diciembre-2003)