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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 July 7, 2014 at 1:04 PM
Nuestra Firma, RAÚL GONZÁLEZ GALÁN ABOGADOS,ha logrado que el Ministerio de Justicia conceda el indulto parcial a la ciudadana española O.R.D, condenada por un delito de tráfico de drogas.
El despacho solicitó y logró el indulto parcial por parte del Ministerio de Justicia. Por lo que, mediante la concesión de este indulto y con una pena de dos años de prisión, nuestra cliente quedará en libertad al no tener antecedentes penales.
Se trata de un nuevo éxito del Bufete ya que la concesión del indulto es difícil al otorgarse sólo unos 400 al año en toda España en base a la Ley de la Gracia de Indulto de 1870, habiendo logrado nuestra firma la concesión de varios indultos más en los últimos años.

Fuente: propia


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