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RAÚL GONZÁLEZ GALÁN ABOGADOS



EL TRIBUNAL SUPREMO PROHÍBE A LA AGENCIA TRIBUTARIA LA IMPUTACIÓN COMO GANANCIA PATRIMONIAL DE LOS BIENES EN EL EXTRANJERO SIN PLAZO DE PRESCRIPCIÓN

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 ALCANCE DEL PROCEDIMIENTO DE COMPROBACIÓN LIMITADA POR LA AGENCIA TRIBUTARIA NO PUEDE SER AMPLIADO EN LA APERTURA DEL TRÁMITE DE AUDIENCIA

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.

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RECOMENDACIONES PARA LOS PROPIETARIOS DE VEHÍCULOS EN EL "CASO VOLKSWAGEN"

Posted on September 24, 2015 at 1:21 PM
Con relación al denominado "asunto Volkswagen", nuestra Firma hace las SIGUIENTES RECOMENDACIONES a los propietarios de los vehículos que pudieran verse afectados por el mencionado asunto:

1. En caso de que haya algo que cambiar en el coche, motivado por el escándalo de las emisiones, su coste ha de ser sufragado por el concesionario/taller.

2. Si tienen que realizar alguna modificación en el motor, en ningún caso pueden reducir la potencia del coche.

3. Conviene exigir un documento desglosado en el que figuren las actuaciones realizadas durante el proceso, para salvaguardar los intereses ante posibles problemas.

También comunicamos que nuestra Firma está elaborando una demanda para la defensa de los intereses de los propietarios afectados por dicho asunto, por lo que si está interesado, rogamos se ponga en contacto con nuestro Despacho (Tfno. 914091215).

 

Categories: NOTICIAS DE LA FIRMA

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