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El difuminado entre el conflicto en la aplicación de la norma y la simulación en la reciente doctrina del Tribunal Económico-Administrativo Central - Despacho de abogados Gómez-Acebo & Pombo
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El difuminado entre el conflicto en la aplicación de la norma y la simulación en la reciente doctrina del Tribunal Económico-Administrativo Central

icon 19 de febrero, 2026

Para el Tribunal Económico-Administrativo Central, la artificiosidad y la persecución de un ahorro fiscal no son elementos exclusivos del conflicto en la aplicación de la norma. Estas notas también pueden estar presentes en la simulación, cuyo elemento diferencial es la existencia de una finalidad de ocultación o engaño. La mera existencia de negocios artificiosos no excluye la simulación, en especial en supuestos de interposición societaria.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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Tipología

Litigación Tributaria

Áreas y sectores

Fiscal