{"id":5193,"date":"2025-05-29T09:26:12","date_gmt":"2025-05-29T09:26:12","guid":{"rendered":"https:\/\/gemap.es\/?p=5193"},"modified":"2025-05-29T09:27:10","modified_gmt":"2025-05-29T09:27:10","slug":"5193","status":"publish","type":"post","link":"https:\/\/gemap.es\/ca\/5193\/","title":{"rendered":"El Tribunal Suprem protegeix el contribuent davant d&#8217;actuacions irregulars de l&#8217;Administraci\u00f3 Tribut\u00e0ria"},"content":{"rendered":"\n<p>El Tribunal Suprem ha deixat clar que Hisenda no pot acusar un contribuent de frau de llei sense aplicar el procediment espec\u00edfic previst per a aix\u00f2 a l&#8217;article 15 de la Llei General Tribut\u00e0ria (LGT), conegut com a \u201cconflicte en l&#8217;aplicaci\u00f3 de la norma\u201d.<\/p>\n\n\n\n<p>En el cas analitzat, la Inspecci\u00f3 d&#8217;Hisenda va considerar que una inversi\u00f3 estrangera \u2014feta a trav\u00e9s de la compra de participacions en una empresa\u2014 no s&#8217;havia de beneficiar d&#8217;una exempci\u00f3 fiscal. Segons Hisenda, aquesta operaci\u00f3 no era realment una participaci\u00f3 als fons propis de l&#8217;empresa, sin\u00f3 un producte financer creat nom\u00e9s per estalviar impostos.<\/p>\n\n\n\n<p>Amb aquest argument, Hisenda va qualificar l&#8217;operaci\u00f3 com a fraudulenta i va aplicar directament l&#8217;article 13 de la LGT, que permet interpretar les operacions en funci\u00f3 de la veritable naturalesa jur\u00eddica. Per\u00f2 el Tribunal Suprem ha anul\u00b7lat aquesta actuaci\u00f3.<\/p>\n\n\n\n<p>El motiu: encara que l&#8217;Administraci\u00f3 deia estar aplicant una simple qualificaci\u00f3, en realitat estava davant d&#8217;un cas de possible conflicte en l&#8217;aplicaci\u00f3 de la norma, i aix\u00f2 exigeix \u200b\u200bseguir un procediment formal que inclou un informe vinculant de la Comissi\u00f3 Consultiva. En no seguir aquest procediment, s&#8217;ha vulnerat un pas essencial del proc\u00e9s, fet que porta a declarar nul\u00b7la la liquidaci\u00f3 practicada.<\/p>\n\n\n\n<p>El Tribunal recorda que no es poden confondre ni barrejar les dues figures tribut\u00e0ries antifrau fent un \u00fas gen\u00e8ric de la potestat d&#8217;Hisenda de qualificar una operaci\u00f3 (art. 13). En aquest sentit, cal deixar clar quin tipus de frau es persegueix:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El conflicte en l&#8217;aplicaci\u00f3 de la norma (art. 15), que fa refer\u00e8ncia a operacions legals, per\u00f2 dissenyades de manera artificial nom\u00e9s per obtenir avantatges fiscals.<\/li>\n\n\n\n<li>La simulaci\u00f3 (art. 16), que passa quan s&#8217;oculta el veritable negoci despr\u00e9s d&#8217;un altre aparent per enganyar l&#8217;Administraci\u00f3.<\/li>\n<\/ul>\n\n\n\n<p>Cada figura t\u00e9 el seu propi procediment i requisits, i no es poden utilitzar com si fossin intercanviables segons all\u00f2 que m\u00e9s convingui a Hisenda. Aquesta doctrina, que ja es consolida des de la Sent\u00e8ncia del 2 de juliol de 2020, adverteix que fer servir l&#8217;article 13 com un \u201ccomod\u00ed\u201d per evitar els controls de l&#8217;article 15 suposa una vulneraci\u00f3 de les garanties del contribuent, sobretot quan s&#8217;imposen sancions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qu\u00e8 recomanem a GEMAP?<\/h2>\n\n\n\n<p>Creiem que aquesta Sent\u00e8ncia enforteix la defensa del contribuent a les Inspeccions fiscals en qu\u00e8 es q\u00fcestioni la validesa o naturalesa de les operacions realitzades.<\/p>\n\n\n\n<p>Per aix\u00f2, \u00e9s fonamental analitzar des del primer moment del procediment si Hisenda est\u00e0 intentant requalificar una operaci\u00f3 basada en l&#8217;article 13, quan en realitat est\u00e0 q\u00fcestionant una operaci\u00f3 v\u00e0lida \u00fanicament pel seu impacte fiscal.<\/p>\n\n\n\n<p>En aquests casos, \u00e9s clau argumentar que no \u00e9s una simple qualificaci\u00f3, sin\u00f3 un conflicte en l&#8217;aplicaci\u00f3 de la norma. Aix\u00f2 obliga l&#8217;Administraci\u00f3 a iniciar el procediment previst a l&#8217;article 15 ia sotmetre el cas al control de la Comissi\u00f3 Consultiva, tal com exigeix \u200b\u200bla llei.<\/p>\n\n\n\n<p><strong>A GEMAP comptem amb un equip amb una \u00e0mplia experi\u00e8ncia en procediments d&#8217;Inspecci\u00f3 tribut\u00e0ria. <\/strong>Assessorem els nostres clients des de l&#8217;inici fins a la conclusi\u00f3 del proc\u00e9s, garantint que l&#8217;actuaci\u00f3 d&#8217;Hisenda s&#8217;ajusti a la legalitat i es base en una interpretaci\u00f3 jur\u00eddica s\u00f2lida.<\/p>\n\n\n\n<p>Si vost\u00e8 o la vostra empresa ha rebut una notificaci\u00f3 d&#8217;inici d&#8217;Inspecci\u00f3 per part d&#8217;Hisenda, no dubteu a contactar amb el nostre despatx. Us oferirem l&#8217;assessorament necessari per valorar el vostre cas concret i defensar els vostres interessos amb totes les garanties legals.<\/p>\n\n\n\n<p><strong>En definitiva, aquesta Sent\u00e8ncia impedeix que Hisenda eludeixi els procediments establerts i qualifiqui com a fict\u00edcies certes operacions sense seguir les vies legals que protegeixen el contribuent.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Suprem ha deixat clar que Hisenda no pot acusar un contribuent de frau de llei sense aplicar el procediment espec\u00edfic previst per a aix\u00f2 a l&#8217;article 15 de la Llei General Tribut\u00e0ria (LGT), conegut com a \u201cconflicte en l&#8217;aplicaci\u00f3 de la norma\u201d. En el cas analitzat, la Inspecci\u00f3 d&#8217;Hisenda va considerar que una [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":5190,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[65,36],"tags":[],"class_list":["post-5193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat","category-comunicats"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El Tribunal Suprem protegeix el contribuent davant d&#039;actuacions irregulars de l&#039;Administraci\u00f3 Tribut\u00e0ria - Gemap<\/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:\/\/gemap.es\/ca\/5193\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El Tribunal Suprem protegeix el contribuent davant d&#039;actuacions irregulars de l&#039;Administraci\u00f3 Tribut\u00e0ria - Gemap\" \/>\n<meta property=\"og:description\" content=\"El Tribunal Suprem ha deixat clar que Hisenda no pot acusar un contribuent de frau de llei sense aplicar el procediment espec\u00edfic previst per a aix\u00f2 a l&#8217;article 15 de la Llei General Tribut\u00e0ria (LGT), conegut com a \u201cconflicte en l&#8217;aplicaci\u00f3 de la norma\u201d. 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