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Sobre la procedencia y el alcance de la facultad de calificación del artículo 13 de la Ley General Tributaria en la jurisprudencia reciente del Tribunal Supremo - Despacho de abogados Gómez-Acebo & Pombo
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Sobre la procedencia y el alcance de la facultad de calificación del artículo 13 de la Ley General Tributaria en la jurisprudencia reciente del Tribunal Supremo

icon 26 de junio, 2025

En distintas sentencias emitidas en abril y mayo de 2025, el Tribunal Supremo ha ratificado y profundizado en su jurisprudencia sobre la no intercambiabilidad de las instituciones contenidas en los artículos 13, 15 y 16 de la Ley General Tributaria. Respecto a la potestad de calificación de la Administración, ha admitido, aunque no de forma unánime, su suficiencia para recalificar los rendimientos del trabajo declarados por el administrador de la sociedad a efectos del Impuesto sobre la Renta cuando no se cuestionan las actividades económicas y rendimientos obtenidos por la entidad ni se sostiene su carácter instrumental.  

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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Tipología

Litigación Tributaria

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Fiscal