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El derecho a la prueba en el procedimiento tributario sancionador - Despacho de abogados Gómez-Acebo & Pombo
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El derecho a la prueba en el procedimiento tributario sancionador

icon 17 de diciembre, 2025

El Tribunal Supremo, en sentencia de 24 de noviembre del 2025, establece como criterio que la omisión o denegación injustificada de la práctica de la prueba solicitada tempestivamente por el contribuyente en el procedimiento tributario sancionador vulnera el derecho fundamental a utilizar los medios de prueba pertinentes para la defensa y la presunción de inocencia ―art. 24.2 de la Constitución―), siendo la sanción así impuesta nula de pleno derecho, sin posibilidad de subsanación o convalidación.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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