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El carácter sancionador de la responsabilidad tributaria de los administradores de sociedades mercantiles  - Despacho de abogados Gómez-Acebo & Pombo
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El carácter sancionador de la responsabilidad tributaria de los administradores de sociedades mercantiles 

icon 19 de junio, 2025

Una reciente sentencia del Tribunal Supremo ha ratificado la naturaleza sancionadora de la responsabilidad tributaria de los administradores de sociedades y, por tanto, la interdicción de responsabilidad objetiva. En consecuencia, esta responsabilidad queda sujeta a los principios que rigen en esta materia y, en particular, al principio de presunción de inocencia, en virtud del cuál la carga de la prueba sobre la concurrencia de culpa recae en la Administración tributaria.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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