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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 March 4, 2020 at 5:22 AM
El Real Decreto-ley 5/2020, de 25 de febrero, contempla medidas urgentes para garantizar el nivel de vida, mejorar la posición negociadora y lograr el justo reparto de los costes generales del sector primario a lo largo de la cadena alimentaria.

Se introduce, como cláusula obligatoria en los contratos, la indicación expresa de que el precio pactado entre agricultores y ganaderos y su primer comprador cubre los costes de producción, y se prohíben las actividades promocionales que induzcan a error sobre el precio e imagen de los productos, también la destrucción del valor a lo largo de la cadena. Asimismo se endurecen las infracciones y se prevé la publicidad de las infracciones graves o muy graves.

En materia de fiscalidad, se introducen modificaciones en la Ley del IRPF para mejorar la tributación en este impuesto de los jóvenes que reciben las ayudas a la primera instalación en los programas de desarrollo rural de las comunidades autónomas.

En el ámbito del empleo, se reduce el número mínimo de jornadas cotizadas (peonadas) para acceder al subsidio por desempleo de trabajadores eventuales agrarios, y se contemplan bonificaciones para la conversión de contratos eventuales en indefinidos o fijos discontinuos.

Fuente: BOE


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