PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

"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."

(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.
• Organisation of the Council
  • Structure of the Council
  • Current members
• Performance
  • Performance rules of the Taxpayer Protection Council (PDF approx. 172 KB)
  • Code of Ethics of the Taxpayer Protection Council (PDF approx. 663 KB)
• Drafting and processing of complaints and suggestion
  • Resolution of 22 July 2010 of the State Secretary for Finance and Budgets
  • 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 Appeal
  • Model form for complaint submittal and suggestions
    • Form in Spanish. Fillable and accessible PDF (PDF approx. 105 KB)
    • ​Form in Catalan (PDF approx. 153 KB)
    • Form in Galician​ (PDF approx. 60 KB)
    • Form in Basque (PDF approx. 60 KB)
  • ELECTRONIC SUBMITTAL OF COMPLAINTS AND SUGGESTIONS​
• Annual Report
• Proposals and Reports
  • Proposals and Reports 1997-2023 (PDF approx. 6 MB)
  • Proposals and Reports 2024
    • Report on the comparative law regime of tax consultations (PDF approx. 270 KB).