Keywords
regularización tributaria, hallazgos casuales, pruebas, derechos fundamentales, tax adjustment, , casual findings, evidence, fundamental rights, evidence, fundamental rights
Imposibilidad de regularizaciones tributarias basadas en pruebas obtenidas vulnerando derechos fundamentales
Abstract
Los documentos obtenidos en la práctica de una entrada y registro autorizada para otros contribuyentes, personas jurídicas, y a efectos de otros impuestos no pueden servir de base para que la Administración tributaria realice válidamente comprobaciones, determine liquidaciones o imponga sanciones a un obligado tributario. Los funcionarios de la Administración tributaria no pueden excederse sobre lo autorizado en un auto judicial de entrada en domicilio, pues debe existir un control a posteriori, por el propio juez, a través del mecanismo de dación de cuenta que la Administración está obligada a realizar. La validez y utilización de las pruebas contra el afectado por el hallazgo depende de la regularidad jurídica de su obtención, tanto en lo referente a la autorización, como en la observancia en la práctica de las garantías en favor del comprobado
The documents obtained in the practice of an authorised search and entry for other taxpayers, legal persons, and for the purposes of other taxes cannot serve as a basis for the Tax Administration to validly carry out verifications, determine assessments or impose penalties on a taxpayer. Tax Administration officials may not exceed what is authorised in a court order to enter an address, as there must be a posteriori control, by the judge himself, through the mechanism of accountability that the administration is obliged to carry out. The validity and use of the evidence against the person affected by the discovery depends on the legal regularity of its collection, both in terms of the authorisation and in the observance of the guarantees in favour of the person found.
The documents obtained in the practice of an authorised search and entry for other taxpayers, legal persons, and for the purposes of other taxes cannot serve as a basis for the Tax Administration to validly carry out verifications, determine assessments or impose penalties on a taxpayer. Tax Administration officials may not exceed what is authorised in a court order to enter an address, as there must be a posteriori control, by the judge himself, through the mechanism of accountability that the administration is obliged to carry out. The validity and use of the evidence against the person affected by the discovery depends on the legal regularity of its collection, both in terms of the authorisation and in the observance of the guarantees in favour of the person found.
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