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El Tribunal Supremo, en Sentencia de 20 de junio de 2022, prohíbe a la Agencia Tributaria imputar como ganancia patrimonial los bienes en el extranjero sin plazo de prescripción.

La Sentencia determina que una liquidación por IRPF no puede practicarse sin sometimiento a plazo de prescripción alguno, cuando las ganancias patrimoniales no justificadas que se regularizan correspondan a rendimientos constituidos en bienes y activos en el extranjero y hayan sido puestas de manifiesto con ocasión del cumplimiento extemporáneo de la obligación de información.

Según la Sentencia, la Comisión Europea considera que la previsión contenida en el artículo 39.2 de la LIRPF, introduce un mecanismo manifiestamente desproporcionado de imprescriptibilidad de la potestad de regularizar las rentas de la AEAT. Razona también, que en el ámbito de la Unión Europea, existen mecanismos suficientes de cooperación administrativa para la transmisión de información fiscal.


El Tribunal Supremo, en Sentencia de 3 de mayo de 2022, interpreta que la ampliación del alcance del procedimiento de comprobación limitada, junto con la notificación del trámite de audiencia y propuesta de liquidación, es contraria a los artículos 34.1.ñ) y 137 de la LGT, y constituye causa de nulidad de la liquidación dictada, que debe calificarse como infracción sustantiva del artículo 48.1 de la Ley 39/2015 y no como mero defecto formal.




Posted on September 22, 2011 at 5:06 AM
La sentencia del Tribunal Supremo de 15-6-2011, Sala Primera, ratifica la sentencia de la Audiencia Provincial de Córdoba por la que, en un procedimiento de modificación de medidas, fija para la pensión compensatoria un límite temporal cierto de tres años, no adoptado en un anterior procedimiento de divorcio.
La Sala justifica la petición de la modificación porque la sentencia originaria (Fundamento de Derecho Quinto) "condicionó la pensión compensatoria a partir del quinto año a la prueba de la subsistencia de lasituación de desequilibrio inicial".
El Tribunal Supremo considera acertada  la decisión de la AudienciaProvincial, porque "se ajusta a los parámetros de prudencia y ponderación". Interpreta que la mera disconformidad del recurrente no equivale a entender que dicho cálculo fue ilógico o irracional, ni que sesustentó en parámetros distintos de los previstos legal y jurisprudencialmente.
En el Fundamento de Derecho Cuarto se hace un breve resumen de la doctrina, actualmente pacífica, relativa a la posibilidad de fijar un límite temporal de la pensión compensatoria. 

Categories: FAMILIA

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