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El Tribunal Supremo resuelve el recurso de casación relativo a la imposición de sanciones tributarias cuando el acta descarta la existencia de indicios de infracción - Despacho de abogados Gómez-Acebo & Pombo
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El Tribunal Supremo resuelve el recurso de casación relativo a la imposición de sanciones tributarias cuando el acta descarta la existencia de indicios de infracción

icon 27 de enero, 2026

La sentencia del Tribunal Supremo de 7 de octubre de 2025 descarta que la mención a la inexistencia de indicios de la comisión de infracciones tributarias contenida en el acta de inspección tenga efectos vinculantes o excluyentes por sí misma del ejercicio de la potestad sancionadora, pero sí reconoce su valor indiciario, requiriendo una motivación al respecto por el órgano sancionador cuando se aparta de esa opinión.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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