In compliance with Article 38.3 of Law 40/2015, of 1 October, on the Legal Regime of the Public Sector and article 11.2 (b) of Royal Decree 203/2021, of 30 March, approving the Regulations and functioning of the public sector through electronic means, a link for the formulation of suggestions and complaints is available through this office.
In accordance with the provisions of Art. 10 of Order HAP/548/2013, of 2 of April, establishing online offices at the Ministry of Finance and Public Administration, the means available for submitting complaints and suggestions in relation to the content, management and services offered at the online offices set up in this Order will be as follows:
When it is a case of complaints and suggestions connected directly or indirectly with administrative proceedings of a taxation kind the stipulations applicable shall be those of Article 8 and Paragraph 3 of the First Final Provision of Royal Decree 1676/2009, of 13 November, regulating the Council for the Defence of the Taxpayer.
When it is a case of complaints and suggestions not connected directly or indirectly with administrative proceedings of a taxation kind, they may be submitted in person or by post to the general registries and the public enquiry offices of the Department central services and peripheral offices, addressed to the bodies or entities responsible, in accordance with the procedure established in Article 15 of Royal Decree 951/2005, of 29 July, laying down the general framework for improving quality in the General State Administration; or online presentation through the General Inspectorate of the Department operating at this Central Online Office.
The services for offering the user online advice for the correct use of the Office, without prejudice to its obligation to deal with the problems, if any, that may be raised by the citizens shall not be considered means for submitting complaints and suggestions.
