Complaints and Suggestions

In compliance with article 38.3 of Law 40/2015, of 1 October, on the Legal Regime of the Public Sector and article 11.2 (b) of Royal Decree 203/2021, of 30 March, approving the Regulations and functioning of the public sector through electronic means, a link for the formulation of suggestions and complaints is available through this office.

In accordance with the provisions of article 10 of Order HAP/548/2013, of 2 of April, establishing online offices at the Ministry of Finance and Public Administration, the means available for submitting complaints and suggestions in relation to the content, management and services offered at the online offices set up in this Order will be as follows:

Procedure for submitting complaints and suggestions to the Council for the Defence of the Taxpayer 

When it is a case of complaints and suggestions connected directly or indirectly with administrative proceedings of a taxation kind the stipulations applicable shall be those of article 8 and paragraph 3 of the First Final Provision of Royal Decree 1676/2009, of 13 November, regulating the Council for the Defence of the Taxpayer.

Complaints and General Suggestions made to this Ministry

For any complaints or suggestions that are not directly or indirectly related to administrative procedures of a tax nature, please submit them in person or by post to the general registers and public service offices of the central services and peripheral offices of the Department. They should be addressed to the relevant bodies or agencies in accordance with the procedure established in article 15 of Royal Decree 951/2005, of 29 July, which establishes the general framework for the improvement of quality in the General State Administration. Alternatively, you can submit them electronically through the complaints and suggestions service of the General Inspectorate of the Department, which is operational in this Central Electronic Headquarters.

The services for offering the user online advice for the correct use of the Office, without prejudice to its obligation to deal with the problems, if any, that may be raised by the citizens shall not be considered means for submitting complaints and suggestions.