{"id":8595,"date":"2021-11-25T17:42:45","date_gmt":"2021-11-25T17:42:45","guid":{"rendered":"https:\/\/www.cudos-consultors.com\/els-tear-exoneren-la-sancio-del-150-per-declarar-fora-de-termini-2\/"},"modified":"2021-12-03T07:43:05","modified_gmt":"2021-12-03T07:43:05","slug":"els-tear-exoneren-la-sancio-del-150-per-declarar-fora-de-termini-2","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/es\/els-tear-exoneren-la-sancio-del-150-per-declarar-fora-de-termini-2\/","title":{"rendered":"Els Tear exoneren la sanci\u00f3 del 150% per declarar fora de termini"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch\" style=\"width:calc( 100% + ) !important;max-width:calc( 100% + ) !important;margin-left: calc(- \/ 2 );margin-right: calc(- \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\" style=\"background-position:center top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-color:#002169;border-width: 0px 0 0px 50px;border-color:#002169;border-style:solid;padding: 0px 0px 0px 0px;\"><div ><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-zoomin\"><img decoding=\"async\" width=\"770\" height=\"420\" title=\"lostear-cudosconsultors\" src=\"https:\/\/cudosconsultors.com\/wp-content\/uploads\/2021\/12\/lostear-cudosconsultors.jpg\" alt class=\"img-responsive wp-image-8568\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2021\/12\/lostear-cudosconsultors-200x109.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2021\/12\/lostear-cudosconsultors-400x218.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2021\/12\/lostear-cudosconsultors-600x327.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2021\/12\/lostear-cudosconsultors.jpg 770w\" sizes=\"(max-width: 640px) 100vw, 770px\" \/><\/span><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:100% !important;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : calc( 0.013333333333333 * calc( 100% - no ) );padding-bottom : 0px !important;padding-left : 0px !important;margin-left : no;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:40% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : calc( 0 * calc( 100% - no ) );margin-left : no;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : no;margin-left : no;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_3 1_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 30px 0px 0px 0px;\"><style type='text\/css'>.reading-box-container-1 .element-bottomshadow:before,.reading-box-container-1 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-1 fusion-animated\" data-animationType=\"fadeInLeft\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\" style=\"margin-top:30px;margin-bottom:30px;\"><div class=\"reading-box\" style=\"background-color:#ffffff;border-width:5px;border-color:#ffffff;border-left-width:5px;border-left-color:var(--primary_color);border-style:solid;\"><div class=\"fusion-reading-box-flex\"><h2>Els Tear exoneren la sanci\u00f3 del 150% per declarar fora de termini<\/h2><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 30px !important;padding-right : 0px !important;margin-right : 5.76%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 5.76%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 5.76%;margin-left : 5.76%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_2_3 2_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 75px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p>Els Tribunals Economicoadministratius (Tear) han comen\u00e7at a anul\u00b7lar la sanci\u00f3 del 150% del guany patrimonial imputat pel valor dels b\u00e9ns a l&#8217;estranger per falta de culpabilitat de l&#8217;obligat Tributari en la declaraci\u00f3 de b\u00e9ns a l&#8217;estranger, a trav\u00e9s del Model 720), tal com ja va fer el Tribunal Econ\u00f2mic Administratiu Central (Teac), en les seves resolucions de febrer, novembre i desembre de 2019.<\/p>\n<p><!-- \/wp:post-content --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>Aix\u00ed, ho ha determinat\u00a0el Tear de Can\u00e0ries, en resoluci\u00f3 de 29 de desembre de 2020, a la qual s&#8217;ha sumat ara el Tear de Balears, en resoluci\u00f3 de 29 de juny de 2021. Aquestes, no vinculants, estimen que la sanci\u00f3 imposada est\u00e0 prou motivada i que la confirmaci\u00f3 dels actes impugnats t\u00e9 suport en la doctrina del Teac, per la qual cosa s&#8217;anul\u00b7la, parcialment la sanci\u00f3 imposada a l&#8217;empara de la Disposici\u00f3 Addicional Primera de la Llei 7\/2012, en la part que procedeix dels guanys de patrimoni regularitzats correctament per la inspecci\u00f3, per\u00f2 \u00abprocedents d&#8217;exercici prescrit\u00bb.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:spacer {\"height\":31} --><\/p>\n<p><!-- \/wp:spacer --><\/p>\n<p><!-- wp:heading {\"level\":6} --><\/p>\n<h4>Alejandro del Camp, soci de DMS Legal Intelligence,<\/h4>\n<p><!-- \/wp:heading --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>assenyala la import\u00e0ncia d&#8217;aquesta doctrina administrativa, a pesar que l&#8217;Advocat General del Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE), s&#8217;ha mostrat favorable a la imprescriptibilitat de la sanci\u00f3 del 150% per la presentaci\u00f3 fora de termini del model 720. \u00abCal esperar a la sent\u00e8ncia, que ha d&#8217;estar a punt d&#8217;emetre&#8217;s\u00bb, assenyala l&#8217;assessor fiscal.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>Aquesta doctrina administrativa, per contra, estima que, a l&#8217;hora d&#8217;apreciar la culpabilitat inherent a tota infracci\u00f3, no pot ser qualificada de la mateixa manera la conducta del qual conscient i volunt\u00e0riament oculta la tinen\u00e7a de b\u00e9ns a l&#8217;estranger i no presenta la declaraci\u00f3 informativa del qual compleix amb la seva obligaci\u00f3, encara que fora de termini. Els TEA consideren que el coneixement de la norma no suposa de manera autom\u00e0tica la concurr\u00e8ncia de culpabilitat.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>El Teac considera en les seves resolucions que no hi ha dubte de la vig\u00e8ncia dels principis de presumpci\u00f3 de bona fe i de presumpci\u00f3 d&#8217;innoc\u00e8ncia, sense que en cap cas poden admetre&#8217;s suposats de responsabilitat objectiva, sent en tot cas necessari l&#8217;element intencional o culpabilitat perqu\u00e8 pugui entendre&#8217;s comesa una infracci\u00f3 tribut\u00e0ria.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:spacer {\"height\":31} --><\/p>\n<h4>En aquest sentit, recorda la Sala,<\/h4>\n<p><!-- \/wp:spacer --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>que la jurisprud\u00e8ncia i despr\u00e9s el legislador, \u00abtenen declarat que no cap a l&#8217;aplicaci\u00f3 de sanci\u00f3 quan el subjecte passiu hagi procedit conformement a una interpretaci\u00f3 raonable de la norma\u00bb. Aix\u00ed, conclou el Teac en les seves resolucions, que l&#8217;article 178 de la Llei General Tribut\u00e0ria consagra el principi de responsabilitat en relaci\u00f3 amb l&#8217;exercici de la potestat sancionadora en mat\u00e8ria tribut\u00e0ria.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>Via:<a href=\"https:\/\/www.eleconomista.es\" target=\"_blank\" rel=\"noopener\"> El Economista<\/a><\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:spacer {\"height\":31} --><\/p>\n<div class=\"wp-block-spacer\" style=\"height: 31px;\" aria-hidden=\"true\">\u00a0<\/div>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 75px !important;padding-right : 0px !important;margin-right : 2.88%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 2.88%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 2.88%;margin-left : 2.88%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><\/p>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":8568,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-8595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-es"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/8595","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/comments?post=8595"}],"version-history":[{"count":1,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/8595\/revisions"}],"predecessor-version":[{"id":8597,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/8595\/revisions\/8597"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/media\/8568"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/media?parent=8595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/categories?post=8595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/tags?post=8595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}