"The Council for the Defence of the Taxpayer will have the legal nature of a collegiate body of the State Administration, integrated in this Ministry and attached to the State Secretariat of Finance."
(Article 2 of Royal Decree 1676/2009, of 13 November, which regulates the Taxpayer Protection Council)
(Article 2.6 of Royal Decree 682/2021, of 3 August, which develops the basic organic structure of the Ministry of Finance and Public Function and amends Royal Decree 139/2020, of 28 January, which establishes the basic organic structure of the ministerial departments).
"...The Taxpayer Protection Council shall ensure the effectiveness of the taxpayers' rights, deal with complaints arising from the application of the tax system performed by the State bodies and make the relevant suggestions and proposals, in the form and with the effects foreseen in the regulations."
Drafting and processing of complaints and suggestion
List of receiving units of complaints and suggestions
Model form for complaint submittal and suggestions
Proposals and Reports