{"id":10948,"date":"2024-07-19T01:53:40","date_gmt":"2024-07-18T23:53:40","guid":{"rendered":"http:\/\/fmsb.disstintbeta.com\/2024\/07\/19\/ts-impide-interrogar-hacienda-registros-domiciliarios\/"},"modified":"2024-07-19T01:53:40","modified_gmt":"2024-07-18T23:53:40","slug":"ts-impide-interrogar-hacienda-registros-domiciliarios","status":"publish","type":"post","link":"https:\/\/fmsb.eu\/en\/2024\/07\/19\/ts-impide-interrogar-hacienda-registros-domiciliarios\/","title":{"rendered":"El Tribunal Supremo proh\u00edbe a Hacienda hacer interrogatorios durante un registro domiciliario"},"content":{"rendered":"

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El Tribunal Supremo proh\u00edbe a Hacienda hacer interrogatorios durante un registro domiciliario<\/strong><\/span><\/h1>\n

El Tribunal Supremo (TS) ha determinado en una reciente sentencia<\/span><\/a> que la Agencia Tributaria no puede llevar a cabo interrogatorios<\/strong> durante los registros domiciliarios, protegiendo as\u00ed el derecho a la defensa, tal como lo establece la Constituci\u00f3n Espa\u00f1ola<\/strong>.<\/p>\n

En un fallo emitido el 2 de julio, el TS concluy\u00f3 que, en el caso analizado, la Agencia Tributaria vulner\u00f3 el art\u00edculo 24 de la Constituci\u00f3n, esto es, el art\u00edculo que garantiza el derecho a un proceso con todas las garant\u00edas, sin que se produzca indefensi\u00f3n.<\/p>\n

Constituci\u00f3n Espa\u00f1ola<\/strong><\/em>. Art\u00edculo 24<\/strong>. Todas las personas tienen derecho a obtener la tutela efectiva de los Jueces y Tribunales en el ejercicio de sus derechos e intereses leg\u00edtimos, sin que, en ning\u00fan caso, pueda producirse indefensi\u00f3n.<\/span><\/span><\/p><\/blockquote>\n

Las circunstancias del caso<\/span>
\n<\/strong><\/h2>\n

El caso espec\u00edfico involucra la entrada y registro en el domicilio de una empresa<\/strong> en octubre de 2021, para lo cual la Agencia Tributaria obtuvo la autorizaci\u00f3n judicial<\/strong> correspondiente. Durante el registro, los funcionarios interrogaron a los directivos y empleados de la empresa<\/strong>. La compa\u00f1\u00eda denunci\u00f3 que esta acci\u00f3n vulner\u00f3 la inviolabilidad del domicilio y el derecho a la defensa, ambos protegidos por la Constituci\u00f3n.<\/p>\n

Lo alegado por la empresa: Inviolabilidad del domicilio y derecho de defensa<\/span>
\n<\/strong><\/h2>\n

El TS concluy\u00f3 que la inviolabilidad del domicilio no se hab\u00eda vulnerado debido a la autorizaci\u00f3n judicial. Sin embargo, se\u00f1al\u00f3 que los interrogatorios pod\u00edan realizarse fuera del domicilio, ya que no requieren autorizaci\u00f3n judicial espec\u00edfica.<\/p>\n

El fallo<\/span><\/a> subray\u00f3 que realizar un interrogatorio durante un registro domiciliario sin seguir los tr\u00e1mites normales, como la citaci\u00f3n y el preaviso, confunde las normas de los registros domiciliarios<\/strong> con las de las comparecencias tributarias<\/strong>. Esto crea incertidumbre sobre la normativa aplicable y los derechos del contribuyente, contraviniendo principios de proporcionalidad y buena fe<\/strong>.<\/p>\n

Imposibilidad de hacer coincidir registro e interrogatorio<\/span><\/h2>\n

El TS considera que en el mismo acto no puede concurrir un registro domiciliario y un interrogatorio, que adem\u00e1s obvie los tr\u00e1mites de citaci\u00f3n y con preaviso de una comparecencia.<\/p>\n

El TS enfatiz\u00f3 que los interrogatorios se llevaron a cabo sin respetar ning\u00fan tr\u00e1mite procedimental espec\u00edfico, trat\u00e1ndolos como una mera incidencia del registro. Esta pr\u00e1ctica fue declarada nula radicalmente.<\/p>\n

Aunque los contribuyentes deben colaborar con las inspecciones, el TS sostuvo que esta obligaci\u00f3n no justifica actuaciones sin preaviso o citaci\u00f3n. Un registro domiciliario es una medida grave e invasiva que no debe incluir interrogatorios improvisados.<\/p>\n

Ausencia de fundamento legal para interrogar sin preaviso<\/strong><\/span><\/h2>\n

El TS aclar\u00f3 que la Agencia Tributaria no tiene fundamento normativo para realizar interrogatorios sin preaviso, ya que el Reglamento General de Gesti\u00f3n e Inspecci\u00f3n Tributaria<\/strong><\/a> no lo contempla. La ausencia de regulaci\u00f3n no puede interpretarse como libertad para actuar.<\/p>\n

Acceda a la sentencia referida aqu\u00ed<\/span>
\n<\/strong><\/h2>\n

En resumen, el Tribunal Supremo ha establecido, pues, en la sentencia<\/span><\/a> rese\u00f1ada, la cual puede descargar a trav\u00e9s de este enlace<\/span><\/strong><\/a>, que los interrogatorios realizados durante registros domiciliarios sin preaviso vulneran el derecho a la defensa, garantizado por el art\u00edculo 24 de la Constituci\u00f3n.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

\u00bfLe interesa el tema?<\/strong><\/span><\/h2>\n

En nuestro blog podr\u00e1 acceder a otras entradas de nuestro blog, realizando una b\u00fasqueda por palabras clave, sobre fiscalidad<\/a> y impuestos<\/a> con intervenci\u00f3n de nuestros abogados en medios de comunicaci\u00f3n, art\u00edculos de opini\u00f3n, entrevistas y rese\u00f1as a las novedades legislativas y sentencias.<\/p>\n

\u00bfTiene cualquier duda en el \u00e1mbito fiscal y tributario? En FMSB podemos ayudarle<\/strong><\/span><\/h2>\n

Recuerde que en Font Mora Sainz de Baranda<\/strong>\u00a0\u2013abogados y economistas<\/em>\u2013<\/a>\u00a0somos expertos en Derecho\u00a0fiscal<\/a>\u00a0y\u00a0tributario<\/a> y podemos ofrecerle asesoramiento personalizado para su concreto caso. Adem\u00e1s, si es preciso, le ayudaremos a proteger sus derechos e intereses frente a Hacienda, cualquier \u00f3rgano de la administraci\u00f3n tributaria, como la inspecci\u00f3n<\/a> o la recaudaci\u00f3n<\/a>, as\u00ed como en los tribunales.<\/p>\n

\n

#fmsb #abogados #economistas #derecho #fiscal #tributario #inspecci\u00f3n #defensa #constituci\u00f3n #interrogatorios #registro #domicilio #tribunalsupremo #law #lawyers #solicitors #baleares #palma #inca #manacor #elarenal #portdandratx #mallorca #menorca #ibiza<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

El Tribunal Supremo proh\u00edbe a Hacienda hacer interrogatorios durante un registro domiciliario El Tribunal Supremo (TS) ha determinado en una reciente sentencia que la Agencia Tributaria no puede llevar a cabo interrogatorios durante los registros domiciliarios, protegiendo as\u00ed el derecho a la defensa, tal como lo establece la Constituci\u00f3n Espa\u00f1ola. En un fallo emitido el […]<\/p>\n","protected":false},"author":2,"featured_media":10488,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2148,2149,2249,2250,2251,2152,2605],"tags":[2156,2253,2255,2158,2256,2257,2258,2259,2260,2261,2262,2264,2265,2168,2169,2173,2266,2267,2268,2175,2269,2270,2271,2274,2178,2179,2275,2276,2181,2277,2182,2278,2279,2184,2282,2283,2284,2285,2286,2287,2288,2186,2289,2290,2291,2295,2296,2193,2300,2301,2302,2304,2305,2306],"class_list":["post-10948","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad-en","category-blog-en-2","category-derecho-administrativo-en","category-derecho-fiscal-en","category-derecho-tributario-en","category-home-en-2","category-sentencia-en","tag-abogados-en","tag-agencia-tributaria-en","tag-asesores-en","tag-baleares-en","tag-bonificacion-en","tag-comunidad-autonoma-en","tag-derecho-a-la-intimidad-en","tag-derecho-civil-propio-en","tag-derecho-de-la-union-europea-en","tag-derecho-fiscal-en","tag-derecho-tributario-en","tag-derogacion-en","tag-doctrina-constitucional-en","tag-economistas-en","tag-el-arenal-en","tag-fmsb-en","tag-hacienda-en","tag-herencia-en","tag-herencias-en","tag-ibiza-en-2","tag-illes-balears-en","tag-impuesto-de-sucesiones-en","tag-impuestos-en-2","tag-jorge-sainz-de-baranda-en","tag-law-en-2","tag-lawyers-en-2","tag-ley-antifraude-en","tag-ley-general-tributaria-en","tag-mallorca-en-2","tag-mallorcadiario-en","tag-manacor-en","tag-medida-cautelar-en","tag-medidas-cautelares-en","tag-menorca-en-2","tag-mortis-causa-en","tag-obligado-tributario-en","tag-opinion-en","tag-pactos-sucesorios-en","tag-palma-en","tag-persona-fisicas-en","tag-personas-juridicas-en","tag-port-dandratx-en","tag-precinto-en","tag-prevencion-en","tag-propuestas-en","tag-residentes-fiscales-en","tag-resindencia-fiscal-en","tag-solicitors-en","tag-sucesion-en","tag-sucesion-en-vida-en","tag-sucesiones-y-donaciones-en","tag-tributos-en","tag-valor-de-referencia-en","tag-valor-de-referencia-catastral-en"],"yoast_head":"\nEl 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