"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)
Drafting and processing of complaints and suggestion
List of receiving units of complaints and suggestions
Model form for complaint submittal and suggestions