Webpage of the Ministry of Finance and Civil Service

"The Taxpayer Protection Council shall have the legal status of a professional body of the State Administration, which shall be integrated within the Ministry of Finance attached to the State Secretary for Finance."

(Article 2 of Royal Decree 1676/2009, of 13 November, which regulates the Taxpayer Protection Council)

"...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."

(Article 34.2 of General Act 58/2003, of 17 December, on Taxation)

•  Taxpayer Rights
• Regulation of the Council Royal Decree 1676/2009, of 13 November (PDF aprox. 252 KB)
• Organisation of the Council
  •  Structure of the Council
  •  Current members

• Performance

  • Performance rules of the Taxpayer Protection Council (PDF aprox. 130 KB)

• Drafting and processing of complaints and suggestion

  • Resolution of 22 July 2010 of the State Secretary for Finance and Budgets (PDF aprox. 229,17 KB)

  • Submittal instructions of complaints and suggestions

  • List of receiving units of complaints and suggestions

    • The Tax Agency
    • Cadastre Management Boards                
    • Central Administrative Court for Tax and Economic Appea

  • Model form for complaint submittal and  suggestions

    • Form in Spanish. Fillable and accessible PDF  (PDF aprox. 60,00 KB). 
    • ​Form in Catalan (PDF aprox. 60,00 KB).
    • Form in Galician​ (PDF aprox. 60,00 KB)
    • Form in Basque  (PDF aprox. 60.00 KB)

  • ELECTRONIC SUBMITTAL OF COMPLAINTS AND SUGGESTIONS​

• Annual Report