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Sobre la imposición de sanciones tributarias cuando el acta expresamente descarta la existencia de indicios de la comisión de infracciones - Despacho de abogados Gómez-Acebo & Pombo
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Sobre la imposición de sanciones tributarias cuando el acta expresamente descarta la existencia de indicios de la comisión de infracciones

icon 26 de marzo, 2025

En nuestra práctica jurídica nos encontramos con actuaciones inspectoras en las que el actuario recoge en el acta que no se aprecian indicios de la comisión de infracciones tributarias y, sin embargo, el órgano competente para dictar el acuerdo de liquidación considera que sí existen tales indicios y que corresponde iniciar un procedimiento sancionador en el que se acabe sancionando al contribuyente. El Tribunal Supremo se pronunciará sobre las implicaciones de estas situaciones desde el punto de vista del análisis de la culpabilidad y del principio de buena administración.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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