{"id":901,"date":"2024-04-05T13:16:45","date_gmt":"2024-04-05T11:16:45","guid":{"rendered":"https:\/\/xestadem.com\/?p=901"},"modified":"2024-04-09T13:42:17","modified_gmt":"2024-04-09T11:42:17","slug":"el-derecho-al-error-del-contribuyente","status":"publish","type":"post","link":"https:\/\/xestadem.com\/en\/el-derecho-al-error-del-contribuyente\/","title":{"rendered":"El derecho al error del contribuyente"},"content":{"rendered":"<p>Hoy comentamos un #CasoDe\u00c9xito que supone un avance sin precedentes en la defensa de los derechos del contribuyente en Espa\u00f1a ya que no suele ser habitual que, de manera tan clara y precisa, una sentencia recoja la recomendaci\u00f3n de la <strong>aplicaci\u00f3n del derecho al error <\/strong>en la imposici\u00f3n de una sanci\u00f3n tributaria.<\/p>\n<p>El concepto del \u00abderecho al error\u00bb en el \u00e1mbito jur\u00eddico-administrativo se refiere a aquellas situaciones donde por error involuntario un contribuyente, centr\u00e1ndonos en el \u00e1mbito tributario, ha causado alg\u00fan tipo de perjuicio a la Administraci\u00f3n P\u00fablica y, adem\u00e1s de resarcir el error causado, se le impone alg\u00fan tipo de sanci\u00f3n por la comisi\u00f3n del error.<\/p>\n<p>Este hecho es especialmente relevante en las Administraciones tributarias de cualquier pa\u00eds o territorio ya que supone cortar el flujo de ingresos p\u00fablicos y puede que la intenci\u00f3n del contribuyente sea evitar la factura fiscal o se trate de un simple error, es precisamente en ese momento donde entra en juego el concepto que tratamos en esta publicaci\u00f3n.<\/p>\n<p>Pues bien, la referida sentencia del Tribunal Superior de Justicia de Galicia, de 28 de noviembre de 2023, n\u00famero 7835\/2023 en su fundamento jur\u00eddico segundo sobre la necesaria acreditaci\u00f3n de la culpabilidad como elemento determinante para la imposici\u00f3n de sanciones tributarias expone lo siguiente:<\/p>\n<blockquote><p><em>\u00abEn el acuerdo sancionador se dice que es evidente que las conductas examinadas, en la medida en que representan un quebrantamiento de la normativa fiscal vigente (\u2026) \u00a0ponen en evidencia la concurrencia, en relaci\u00f3n con las mismas, de una cierta negligencia merecedora del reproche en que consiste la sanci\u00f3n.<\/em><\/p>\n<p><em>La aceptaci\u00f3n de este tipo de argumentos equivaldr\u00eda a sancionar comportamientos por el solo hecho de implicar un incumplimiento de las normas (\u2026) En materia sancionadora se exige algo m\u00e1s, la existencia del elemento subjetivo sancionador\u00bb.<\/em><\/p><\/blockquote>\n<p>Remarca la sentencia, en el \u00faltimo p\u00e1rrafo del referido FJ Segundo, que incluso esta afirmaci\u00f3n se mantiene v\u00e1lida cuando el contribuyente cuente con la asistencia de <em>asesores fiscales<\/em>.<\/p>\n<p>Por \u00faltimo, destacar que, en el a\u00f1o 2022, el Consejo para la Defensa del Contribuyente en su Propuesta 3\/2022 recog\u00eda el concepto del derecho al error como media a tomar por parte del legislador para evitar situaciones como la que nos planteaban en el presente caso.<\/p>","protected":false},"excerpt":{"rendered":"<p>Hoy comentamos un #CasoDe\u00c9xito que supone un avance sin precedentes en la defensa de los derechos del contribuyente en Espa\u00f1a ya que no suele ser habitual que, de manera tan clara y precisa, una sentencia recoja la recomendaci\u00f3n de la aplicaci\u00f3n del derecho al error en la imposici\u00f3n de una sanci\u00f3n tributaria. El concepto del [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":905,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-901","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaria-e-contable"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El derecho al error del contribuyente - Xestadem<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/xestadem.com\/en\/el-derecho-al-error-del-contribuyente\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El derecho al error del contribuyente - Xestadem\" \/>\n<meta property=\"og:description\" content=\"Hoy comentamos un #CasoDe\u00c9xito que supone un avance sin precedentes en la defensa de los derechos del contribuyente en Espa\u00f1a ya que no suele ser habitual que, de manera tan clara y precisa, una sentencia recoja la recomendaci\u00f3n de la aplicaci\u00f3n del derecho al error en la imposici\u00f3n de una sanci\u00f3n tributaria. 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