Webpage of the Ministry of Finance and Civil Service

Coat of Arms Government of Spain. Opens new windowMinistry of FinanceAgenda 2030. Opens new windowEste Virus Lo Paramos Unidos

Institutional Portal of the Ministry of Finance

Administrative Procedures

General Information


Procedure for formulating and lodging complaints and suggestions before the Taxpayer's Ombudsman

Type of procedure/service
Revision of administrative acts and resources
Complaints and suggestions
SIA code

Lodging of complaints stemming from the application of the tax system by State bodies or of suggestions to improve service quality, increase income or public expenditure savings, simplify administrative formalities or increase the degree of satisfaction of society in its relations with the Tax Agency.

Body responsible for the procedure
State Tax Administration Agency

General information on the procedure/service

Basic Regulations
Instigating party
  • Interesado
Administrative silence interested party
Recipient interested party
  • Citizen
  • Business
Place of submission
  • Online
  • Receiving units of offices with tax powers open to the public and dependent upon the State Secretariat for the Treasury and Budgets
  • Post offices
  • Other places envisaged in Article 16 of Law 39/2015 (Ley 39/2015)
Stages of procedure
  • Start: Lodging of the complaint or suggestion before the receiving unit.
  • Procedure: Remittance to the competent unit to process the complaint in accordance with the geographical location, remittance to the responsible service that is affected by the complaint and which must directly reply to the taxpayer. The taxpayer may express disagreement with the reply The disagreement will be answered by the Presidency of the Taxpayer's Ombudsman.
  • Conclusion: With the reply of the responsible service if there is no disagreement and, in the case of disagreement, with the reply of the Chairman of the Taxpayer's Ombudsman.
Deadline for resolution

25 Calendar day(s)

Competent bodies
  • Taxpayer's Ombudsman
End of procedure
  • Does not apply

Search engine

Generic search form of the Ministry of Finance and Civil Service

Banners Destacados

Links to important information of the Ministry of Finance and Civil Service

Online Office (Open in new window)Economico financial database (Open in new window)Information centreTransparency Portal Logo (Open in new window)Public Participation in Regulation Proposais

Ministry of Finance and Civil Service