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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.

General information on the procedure/service

Instigating party
  • Interesado
Recipient interested party
  • Citizen
  • Business
  • Complaint or suggestion remittance document accompanied by the documentation that the lodging party deems relevant. Complaints require identification. Suggestions may be anonymous.
Deadline for resolution

15 Calendar day(s)

Más información sobre plazos
El plazo de resolución es de 15 días a contar desde el día siguiente a la entrada de la queja en el registro del órgano responsable del servicio administrativo afectado.
Administrative silence interested party
Competent bodies
  • Taxpayer's Ombudsman
End of procedure
  • Does not apply
Basic Regulations
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.
URl for online processing
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Identification system(s)
  • Does not require authentication
Integrado en Clave
Practica notificaciones
  • Postal
Sujeto a tasas
Level of interactivity
Level 4: Online procedure

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