Fraude de ley y derecho tributario sancionador

• Autores: Carmen Almagro Martín
• Localización: Revista de Derecho, Empresa y Sociedad (REDS), ISSN-e 2340-4647, Nº. 16, 2020, págs. 211-228
• Idioma: español
• Títulos paralelos:
  • Fraud of law and sanctioning tax law
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    Desde que la Ley General Tributaria de 1963 regulara por primera vez el fraude de ley tributaria y posteriormente el conflicto en la aplicación de la norma tributaria, cláusula antiabuso que vino a sustituirlo en la LGT de 2003, resultaba expresamente prohibida la sanción de tales conductas. Sin embargo, la situación cambia sustancialmente con la reforma parcial de esta última Ley operada por la Ley 34/2015, de 21 de septiembre, que elimina la imposibilidad de sancionar tales conductas. Esta modificación se completa con la configuración en la LGT de una nueva infracción introducida en su artículo 206 bis. Tales cambios, si bien responde a las pretensiones de la Administración tributaria y de una parte de la doctrina científica y de la jurisprudencia, no son en absoluto pacíficos, habiendo generado numerosas dudas y controversias en torno a su aplicación y contenido que pretendemos poner de manifiesto en este trabajo.

  • English

    At the moment that the Spanish General Fiscal Law —from 1963— regulated the fraud in the Tributary Law for the first time and after this point, a conflict arose because of the implementation of this tax legislation. This was an anti-abuse clause which was established in order to substitute it in the original version of the Spanish General Fiscal Law (LGT) from 2003, where the penalties of these conducts were prohibited. However, this situation significantly changed by the partial amendment of this last Law, established by the Spanish Law 34/2015 from 21st September, which removes the impossibility of penalising these conducts. This modification is completed by the configuration of the Spanish General Fiscal Law (LGT) of a new infraction inserted in its article 206 bis. This modification is completed by the configuration of the Spanish General Fiscal Law (LGT) of a new infraction inserted in its article 206 bis. These changes are provoked by the aspirations of the Tax Administration, a portion of the scientific field, and the jurisprudence. They are not at all peaceful process, raising a large quantity of doubts and disputes around its implementation and its content, which we are trying to reveal in this research.