Complaints and suggestions
Pursuant to 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, which approves the Regulation of Performance and Functioning of the Public Sector by electronic means, this headquarters provides a link for the formulation of suggestions and complaints.
As stated in Art. 10 of Order HAP/548/2013 of 2 April, establishing and regulating electronic offices in the Ministry of Finance and Public Administrations, the means available for the formulation of complaints and suggestions regarding the content, management and services offered at the venues created in this Order shall be as follows:
In the case of complaints and suggestions relating directly or indirectly to administrative procedures of a tax nature, the provisions 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 shall apply.
In the case of complaints or suggestions not directly or indirectly related to administrative procedures of a tax nature, the presentation in person or by post may be made to the general registers and public service offices of the central services and of the peripheral offices of the Department, addressed to the bodies or agencies responsible, in accordance with the procedure set out in Article 15 of Royal Decree 951/2005 of 29 July, establishing the general quality of the electronic office.
Electronic user counselling services for the correct use of the site shall not be considered as means for the formulation of complaints and suggestions, without prejudice to their obligation, where they exist, to address the problems arising from citizenship.