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MODELO DE CDIGO TRIBUTARIO DEL CIAT:


UN ENFOQUE BASADO EN LA EXPERIENCIA IBEROAMERICANA 2015,
Derechos reservados
2015 Centro Interamericano de Administraciones Tributarias (CIAT)
2015 Cooperacin Alemana (GIZ)
2015 Banco Interamericano de Desarrollo (BID)
ISBN: 978-9962-647-81-2
Puede ser reproducido para fines no comerciales. Todos los dems derechos
reservados.
Las opiniones expresadas en esta publicacin son de los autores y no necesariamente
reflejan el punto de vista de la GIZ o el BID, su Directorio Ejecutivo o los pases que
representan. Esta publicacin no tiene como intencin ser ni debe ser interpretada
como asesora legal provista por el BID, GIZ o CIAT.

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Administraciones Tributarias e tranjeras.
Artculo
. Asistencia internacional en materia de notificaciones.
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. Deberes relativos a la acilitacin de la fiscali acin recaudacin.
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Artculo
. Derecho de repeticin devolucin.
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++++++++++++++++++++++23+)4+#2/171:%$4'167+<$10(%4$14#$%&'()*+,!?-+B$*'321/137%*+23+'*/5$*04'167+J*$/4)+*+40$3H1424Artculo
. Deberes ormalidades de inscripcin, liquidacin
+++++++++++++++++++++++A+54$4+3)+:(/171:%$*+23+17J*$/4'167Artculo
. erificacin de obligaciones ormales.
Artculo
. Atribuciones para fiscali ar.
Artculo
. Desarrollo del procedimiento de fiscali acin.
Artculo
. edidas cautelares en el procedimiento de fiscali acin
Artculo
. ugar para el ejercicio de la fiscali acin.
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. Inhibicin para la adquisicin de bienes embargados.
Artculo
. acultad para declarar el archivo de las actuaciones
por alta de inter s fiscal o incobrabilidad.
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Artculo
. Concepto de in raccin tributaria clasificacin.
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. E tincin de sanciones.

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Artculo
. E imentes de responsabilidad.
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. In racciones materiales por omisin, ine actitud, u obtencin
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. Calificacin de las in racciones tributarias.
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(AC
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+++++++++++++++++++++++23+17J*$/4$+A+'*/54$3'3$!"##$%&'C)'E7+#"9$4$"&-+'9"'9"-"74$&;#$%&'I';,:$#;#$%&'9"'.;&#$+&".)'
#$%&'()*+,D,-+B$*'321/137%*+:47'1*74%*$1*#$%&'()*+,D!-+B$*'321/137%*+54$4+)4+45)1'4'167+23+:47'1*73:
++++++++++++++++++++++5*$+17J$4''1*73:+42/171:%$4%1H4:+%$10(%4$14:-

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Artculo
. ulidad de pleno derecho.
Artculo
. ectificacin de errores.
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'6789:;<&)
>?@A9<&BC&67;AD6DAEF
/G98D:;<&R=&>?@A9<&BC&67;AD6DAEF=
T4:+ 21:5*:1'1*73:+ 23+ 3:%3+ >621C*+
3:%40)3'37+ )*:+ 5$17'151*:+ 0G:1'*:+ A+ )4:+
7*$/4:+ J(724/37%4)3:+ P(3+ '*7:%1%(A37+ 3)+
$[C1/37+K($&21'*+23)+:1:%3/4+%$10(%4$1*+A+:*7+
45)1'40)3:+4+%*2*:+)*:+%$10(%*:'"!$3+/,)"Z
. e define el mbito de aplicacin
material del
odelo, considerndose
P(3+3)+/1:/*+$3C1$G+54$4+%*24+')4:3+23+
tributos, t rmino ste que se define en el
artculo , incluidos los tributos aduaneros,
salvo disposicin e presa prevista en le
general especfica sobre la materia o en
%$4%42*:+ *+ 4'(3$2*:+ :(5$474'1*74)3:-+
O7+ '(47%*+ 4+ )*:+ 71H3)3:+ 23+ C*013$7*+ 4+
)*:+P(3+:3$&47+45)1'40)3:+)4:+7*$/4:+23)+
odelo, ello depender de la estructura
'*7:%1%('1*74)+ 23+ C*013$7*+ 42*5%424+
por los di erentes pases, al reparto de
4%$10('1*73:+54$4+)3C1:)4$+4:1C7424:+4+)*:+
21:%17%*:+71H3)3:+37+/4%3$14+%$10(%4$14!-+ O:+ 5$3'1:*+ 1721'4$+ P(3+ )4:+ 21:5*:1'1*73:+
23+ 3:%3+ S*23)*+ :*7+ 23+ 45)1'4'167+
'*/5)3/37%4$14+ A+ 37+ )*+ P(3+ 7*+ :3+
*5*7C4+4+)*+3:%40)3'12*+37+)*:+>*7H371*:+
de Derecho Internacional Tributario que
5$3H347+ )4+ 4:1:%37'14+ 42/171:%$4%1H4+
mutua entre Administraciones Tributarias,
para la reali acin de actuaciones, tales
como las de notificacin, fiscali acin o
'*0$47I4+'*4'%1H4-+
9GA@:9<H=
,-+ <$10(%*:+:*7+)4:+5$3:%4'1*73:+53'(714$14:+
que el Estado e ige en ejercicio de su

5*%3:%42+%$10(%4$14+A+'*/*+'*7:3'(37'14+
de la reali acin del hecho imponible
previsto en la le , al que sta vincula
el deber de contribuir, con el objeto de
:4%1:J4'3$+73'3:12423:+5W0)1'4:Constitu en tributos parafiscales aquellos
3:%40)3'12*:+ 23+ /473$4+ *0)1C4%*$14+
por una e , cuando no respondan
%*%4)/37%3+4+717C(74+23+)4:+'4%3C*$&4:+
23)+ 7(/3$4)+ !-+ O:%*:+ %$10(%*:+ :3+ $3C1$G7+
:(5)3%*$14/37%3+5*$+)4:+21:5*:1'1*73:+23+
3:%3+>621C*. os tributos se clasifican en
+ 4\++9/5(3:%*:+ 0\++<4:4:+ '\++>*7%$10('1*73:+3:53'14)3:'"!$3+/,)"Z
. a definicin de tributos adoptada
:3+ 37'(42$4+ 37+ )4+ '*7:4C$424+
%$421'1*74)/37%3+ 5*$+ )4+ 2*'%$174+ A+
5*$+ 21H3$:*:+ >621C*:+ <$10(%4$1*:+ 23+
903$*4/[$1'4-+ N3'*C3+ )*:+ 3)3/37%*:+
P(3+'4$4'%3$1I47+)*:+%$10(%*:Z+5$3:%4'167+
pecuniaria, obligatoria,
e
lege
e plicitndose, asimismo, su finalidad,
'(4)+ 3:+ )4+ 23+ :4%1:J4'3$+ 73'3:12423:+
5W0)1'4:!-+ O7+ '(47%*+ 4+ )4+ '4$4'%3$&:%1'4+
pecuniaria del tributo, sta busca
destacar en la definicin propuesta su
'4)1242+2173$4$14+4)+'*7:%1%(1$+)*:+%$10(%*:+
la uente principal de financiamiento de
la actividad estatal, siendo, en tal orden
de ideas, la finalidad de hacer posible
3)+C4:%*+5W0)1'*+)4+5$17'154)+J(7'167+23)+
tributo, lo que permite di erenciarlos de
)4+:47'167+5*$+4'%*+1)&'1%*-+
. in embargo el propsito fiscal de los
tributos no enerva su utili acin con fines

8=

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(%)*$%&)*&+,)'-%&!.'/#!0.'%&)*$&+'0!1
.')('/%0.()1-#-!%)(')+-)(2$(*"('&"-)"1(*%-,(*"&-'-

e tra fiscales o de poltica econmica,


37+ )*:+ '(4)3:+ 3)+ *0K3%1H*+ $3'4(24%*$1*+
7*+ 3:+ 3)+ /G:+ $3)3H47%3+ :17*+ /4:+ 0137+
3)+ 17'37%1H4$+ *+ 23:17'37%1H4$+ (74+
determinada conducta, haciendo ms
*+ /37*:+ C$4H*:4+ (74+ 23%3$/17424+
actividad de los particulares tal es el
caso de los tributos ambientales, en los
'(4)3:+3)+5$*56:1%*+3:+)4+5$*%3''167+23)+
/321*+ 4/0137%3+ 4+ %$4H[:+ 23+ 5$*/*H3$+
P(3+)*:+:(K3%*:+3/5)337+H&4:+4)%3$74%1H4:+
/37*:+24]174:+4)+37%*$7*. De otro lado, si bien la definicin de
%$10(%*+5$*5(3:%4+7*+)*+:3]4)4+23+/473$4+
e presa, e clu e la sancin de acto
ilcito multa , ello en tanto se alude a
P(3+3)+%$10(%*+:($C3+'*/*+'*7:3'(37'14+
de la reali acin del hecho imponible ,
concepto, ste ltimo, distinto al de
17J$4''167+P(3+5(323+*$1C174$+)4+:47'167-++
. e hace mencin a los tributos
parafiscales, como aquellos que
constitu endo prestaciones e igidas
coercitivamente,
no
re nen
la
totalidad de los rasgos que definen las
diversas especies tributarias, sea por su
destinacin especfica a la reali acin
de finalidades de inter s p blico, o por
%$4%4$:3+ 23+ $3'($:*:+ P(3+ 7*+ 17C$3:47+
al presupuesto general del Estado, o
porque se establecen en beneficio de
un determinado grupo de personas,
o, en general, porque se apartan del
$[C1/37+C373$4)+23+)*:+%$10(%*:?-+ T4+ *5'167+ 23+ 17'*$5*$4$+ 4+ )*:+ %$10(%*:+
parafiscales al odelo, obedece a la
necesidad someterlos e presamente a
)*:+ 5$17'151*:+ '*7:%1%('1*74)3:+ %$10(%4$1*:+
legalidad, igualdad,
capacidad
contributiva, etc.
de dotar de un
$[C1/37+ K($&21'*+ :(5)3%*$1*+ '*/5)3%*+
a figuras cu a regulacin propia es
J$3'(37%3/37%3+3:'4:4+*+17'*/5)3%4"-+ >403+ 1721'4$+ P(3+ 4(7+ '(472*+
54$4+ 21H3$:*:+ >621C*:+ <$10(%4$1*:+
23+
903$*4/[$1'4+
A+
4)C(7*:+

5$*7(7'14/137%*:+ K($1:5$(237'14)3:+ )4:+


e acciones parafiscales son parte de
la especie tributaria Contribuciones
especiales , siguiendo la opinin de un
:3'%*$+23+)4+2*'%$174+3)+S*23)*+*5%4+5*$+
considerar que se trata del genero tributo,
242*+P(3+2353721372*+23+)4+J*$/4+37+
que se estructure el hecho imponible
5(3237+ 4:1/1)4$:3+ 4+ '(4)P(13$4+ 23+ )4:+
%$3:+3:53'13:+%$10(%4$14:-+
. e regula tambi n la clasificacin
de los tributos en impuestos, tasas
contribuciones especiales, que
'*$$3:5*723+ 4+ )4+ 5$32*/1747%3+ 37+
el derecho positivo
en la doctrina,
'*$$3:5*721372*+ 1721'4$:3+ P(3+ )4:+
legislaciones de algunos pases, agregan
a la precitada clasificacin tripartita a
las aportaciones a la seguridad social,
)4:+ '(4)3:+ 5*:337+ '4$4'%3$&:%1'4:+
54$%1'()4$3:+ P(3+ 1/51237+ 4:1/1)4$)4:+
21$3'%4/37%3+ 4+ 4)C(74+ 23+ )4:+ %$3:+
3:53'13:+47%3:+37(7'1424:/G98D:;<&4=&)?7:CH9<=
9/5(3:%*+ 3:+ 3)+ %$10(%*+ '(A4+ *0)1C4'167+
tiene como hecho generador
como
J(724/37%*+ K($&21'*+ (74+ :1%(4'167+
17235372137%3+ 23+ %*24+ 4'%1H1242+ 3:%4%4)+
$3)4%1H4+ 4)+ '*7%$10(A37%3+ P(3+ 5*73+ 23+
manifiesto una determinada capacidad
'*7%$10(%1H4+23)+/1:/*'"!$3+/,)"Z
. a definicin de impuesto adoptada
3:+ '*17'1237%3+ '*7+ )4+ 23)+ S*23)*+ 23+
>621C*+ <$10(%4$1*+ @O#^U9Q+ A+ '*7+ )4+ 23+
C$47+54$%3+23+)*:+>621C*:+<$10(%4$1*:+23+
903$*4/[$1'4. e incorporan en su definicin dos notas
caractersticas del impuesto, por un lado
)4+$3J3$37'14+4+)4+'454'1242+3'*76/1'4+
'*/*+ 4P(3)+ &721'3+ J(724/37%4)+ 37+
%*$7*+ 4)+ '(4)+ 2303$G+ 3:%$('%($4$:3+ 3)+
hecho imponible
que constitu e el
lmite rente al deber de contribuir
por otro, la alusin a su carcter de

!"!#$%&'
!"#$%#"&"%'(#)$*(+","'-*(#

tributo no vinculado, esto es, aquel


cu a e igibilidad no est relacionada
'*7+ )4+ $34)1I4'167+ 23+ 4)C(74+ 4'%1H1242+
estatal a avor de los contribu entes,
:17*+ W71'4/37%3+ '*7+ )4+ 23+ 5$*H33$+ )*:+
ingresos fiscales que permitan atender
)*:+C4:%*:+5W0)1'*:-+
/G98D:;<&K=&+6H6=
<4:4+3:+3)+%$10(%*+'(A4+*0)1C4'167+%1373+'*/*+
hecho generador la prestacin e ectiva
*+ 5*%37'14)+ 23+ (7+ :3$H1'1*+ 37+ $[C1/37+ 23+
derecho p blico o el aprovechamiento
de un bien p blico, individuali ado o que
se refiera, a ecte o beneficie de modo
particular al obligado tributario, cuando
el servicio o el aprovechamiento no sean
23+ :*)1'1%(2+ *+ $3'35'167+ H*)(7%4$14+ 54$4+
)*:+ *0)1C42*:+ %$10(%4$1*:+ *+ 7*+ :3+ 5$3:%37+
o realicen por el sector privado, cu o
/*7%*+ 2303+ '*$$3:5*723$+ 4)+ '*:%*+ *+
/47%371/137%*+23)+:3$H1'1*'"!$3+/,)"Z
. a definicin de tasa adoptada se
17:51$4+ 37+ )4+ 23)+ S*23)*+ 23+ >621C*+
<$10(%4$1*+ @O#^U9Q+ A+ 37+ )4+ 23+ *%$*:+
Cdigos Tributarios de Iberoam rica,
poniendo de manifiesto la caracterstica
distintiva de las tasas, esto es su
74%($4)3I4+ H17'()424Z+ :3$H1'1*+ 3:%4%4)+ *+
aprovechamiento de un bien p blico
_4'%(4'167+ 3:%4%4)\+ 1721H12(4)1I424+ *+
$3J3$124+4+(7+*0)1C42*+%$10(%4$1*. Con el fin de en ati ar que el pago de
la tasa se da por la sola e istencia de
(74+ $3)4'167+ 37%$3+ )4+ 4'%1H1242+ 3:%4%4)+
desplegada el obligado, se inclu e en
el te to propuesto la mencin a que el
servicio estatal o el aprovechamiento
del bien p blico se refiera, a ecte o
beneficie directamente al obligado
tributario, de manera de cubrir los
21H3$:*:+:(5(3:%*:+37+P(3+5(324+24$:3+
dicha vinculacin indicndose tambi n,
'*/*+ 3)3/37%*+ 21J3$37'142*$+ 23+ )*:+
precios p blicos, que debe tratarse de

servicios o aprovechamientos en los


P(3+ 7*+ /3213+ )4+ H*)(7%42+ 23)+ :(K3%*+
:*)1'1%47%3+23+[:%*:. e inclu e adems en el te to
propuesto, que el hecho generador de
la tasa e istencia de la relacin entre
)4+ 4'%1H1242+ 3:%4%4)+ 23:5)3C424+ A+ 3)+
*0)1C42*+ %$10(%4$1*\+ 5(323+ *0323'3$+
a un servicio e ectivo o potencial,
37%37212*+ 3:%3+ W)%1/*+ '*/*+ 4P(3)+
:3$H1'1*+ 23+ $3'35'167+ *0)1C4%*$14+ 37+ 3)+
que no cabe, como medio de sustraerse
del pago de la tasa, argumentar que no
:3+ P(13$3+ '*7:(/1$+ 3)+ :3$H1'1*+ _3K3/5)*Z+
hago uso de un servicio privado de
$3'*)3''167+ 23+ $3:12(*:+ :6)12*:+ A+
4)3C*+ 7*+ $3'101$+ 3)+ :3$H1'1*+ 5W0)1'*+
como e imente del pago de la tasa
2303+ 42H3$%1$:3+ P(3+ )4+ '4$4'%3$&:%1'4+
23+ %$4%4$:3+ 23+ :3$H1'1*:+ 23+ $3'35'167+
*0)1C4%*$14+ _37+ )*:+ P(3+ 7*+ /3213+ )4+
voluntad del sujeto solicitante de stos ,
'*7:%1%(A3+3)+3)3/37%*+21J3$37'142*$+23+
)*:+5$3'1*:+5W0)1'*:;-+ >*7+ 3)+ 5$*56:1%*+ 23+ 21:%17C(1$)*+ 23+ )*:+
precios p blicos, los montos e igibles
37+ '*7'35%*+ 23+ %4:4+ 7*+ 5*2$G7+
superar, respectivamente, las siguientes
/4C71%(23:Z+3)+'*:%*+23)+:3$H1'1*+4+'424+
usuario, el costo de mantenimiento
del bien p blico, prorrateado este
ltimo por el n mero medio habitual o
esperado de usuarios del mismo, , en
su caso, el costo del da o. En definitiva,
%*2*+ 3:%40)3'1/137%*+ 23+ (74+ %4:4+
2303$&4+4'*/54]4$:3+23+(74+/3/*$14+
econmico financiera que sustente su
5$3'1*+*+/*7%*=-+ R174)/37%3+4(7+'(472*+23:23+3)+5(7%*+
de vista financiero podra e istir una
:1/1)1%(2+ 37%$3+ )4:+ %4:4:+ A+ )*:+ 5$3'1*:+
p blicos, en tanto ambos cubren
un gasto estatal, desde el punto de
H1:%4+ K($&21'*+ '*7:%1%(A37+ '*7'35%*:+
21J3$37%3:-+#:&+:1+3)+54C*+5*$+)4+4'%(4'167+
3:%4%4)+23$1H4+23)+5*23$+23)+O:%42*+'*/*+

8"

8D

(%)*$%&)*&+,)'-%&!.'/#!0.'%&)*$&+'0!1
.')('/%0.()1-#-!%)(')+-)(2$(*"('&"-)"1(*%-,(*"&-'-

%4)+ A+ 7*+ '*/*+ 4C37%3+ 3'*76/1'*+ 23)+


mercado, se estar rente a un servicio
5W0)1'*+ '(A4+ 5$3:%4'167+ 53'(714$14+ 23+
'4$C*+ 23)+ *0)1C42*+ 21$3'%*+ '*7:%1%(1$G+
(74+ %4:4+ A+ 7*+ (7+ 5$3'1*-+ O:%3+ W)%1/*+ :3+
5$*2('1$G+'(472*+3)+:3$H1'1*+4+'4$C*+23+
(7+ 37%3+ 5W0)1'*+ %1373+ :(+ *$1C37+ 37+ (74+
$3)4'167+23+'4/01*?-+ M1/1)4$+ :1%(4'167+ *'($$3+ '(472*+ )*+ P(3+
*$1C174+ 3)+ 54C*+ 23+ )4+ 5$3:%4'167+ 3:+ 3)+
aprovechamiento de un bien p blico,
37%37212*+ '*/*+ 23+ (:*+ A+ 2*/171*+
p blico, en cu o caso sta constituir
(74+%4:4+A+7*+(7+5$3'1*-+B*$+3)+'*7%$4$1*+
:3+3:%4$G+J$37%3+4+(7+5$3'1*+:1+:3+%$4%4$4+
23+01373:+23+(:*+5$1H42*/G98D:;<&5=&'<F9GA@:DAEF&CH7CDA6;=
>*7%$10('167+ 3:53'14)+ 3:+ 3)+ %$10(%*+ '(A4+
obligacin tiene como hecho generador
beneficios especiales derivados de la
reali acin de obras p blicas, o ampliacin
23+:3$H1'1*:+5W0)1'*:-+M(+5$*2('%*+7*+2303+
tener un destino ajeno a la financiacin de
)4:+*0$4:+*+)4:+4'%1H12423:+P(3+'*7:%1%(A37+
3)+5$3:(5(3:%*+23+)4+*0)1C4'167'"!$3+/,)"Z
. a definicin adoptada se ajusta al
'*7'35%*+/G:+C373$4)/37%3+4'35%42*+
23+>*7%$10('167+3:53'14)+04:42*+37+)*:+
beneficios, o ms propiamente en la
a ectacin, derivados de la reali acin
23+ *0$4:+ *+ 23)+ 3:%40)3'1/137%*+ *+
4/5)14'167+23+:3$H1'1*:+3J3'%(42*:+5*$+3)+
O:%42*+4+J4H*$+23+(7+C$(5*+23%3$/1742*+
de personas, quienes son los que reciben
)*:+3J3'%*:+'*7+)4+*0$4+$34)1I424+*+'*7+
)4+4'%1H1242+23:5)3C424-+Q303+%373$:3+
en cuenta que a di erencia de la tasa, la
/1:/4+P(3+:3+'*0$4+5*$+)4+5$3:%4'167+23+
un servicio, con la contribucin lo que
se financia es el establecimiento o la
4/5)14'167+23)+:3$H1'1*+_)4+17J$43:%$('%($4+
54$4+5$3:%4$)*\-

!. En cuanto a la cuantificacin de la
contribucin, se se ala que el producto
23+ )*+ $3'4(242*+ 2303+ %373$+ '*/*+
destino la financiacin de las obras
o actividades, dejando claro que
54$4+ 3)+ S*23)*+ 3)+ 54$G/3%$*+ 54$4+ )4+
cuantificacin de la contribucin es
3)+ '*:%*+ 23+ )4:+ *0$4:+ *+ )4:+ 4'%1H12423:+
que le dan origen, siendo que para la
distribucin de dicho costo entre los
4J3'%42*:+ '*7+ )4+ $34)1I4'167+ 23+ )4:+
*0$4:+*+)4+5$3:%4'167+*+4/5)14'167+23+)*:+
servicios, tanto la base gravable como
)4+ 4)&'(*%4+ 2303$G7+ '*7:123$4$+ '$1%3$1*:+
$4'1*74)3:+ P(3+ 53$/1%47+ 21:%$10(1$+ 3)+
'*:%*. inalmente, debe tenerse en cuenta
que la contribucin no debe financiar
el costo total de la obra, sino la parte
de la obra atribuible a los beneficios
especiales, pues la obra tambi n
beneficia de manera di usa al conjunto
23+)4+'*/(71242'6789:;<&))
2GAFDA7A<H&ICFCG6;CH&9GA@:96GA<H
/G98D:;<&S=&"GBCF6DAEF&Q&67;AD6DAEF&BC&;<H&
9GA@:9<H=
,-+ T4+ *$2374'167+ A+ 45)1'4'167+ 23+ )*:+
%$10(%*:+ :3+ $34)1I4$G+ 4%3721372*+ 4+ )*:+
5$17'151*:+'*7:%1%('1*74)3:+H1C37%3:!-+ >*$$3:5*723+
4+
)*:+
6$C47*:+
administrativos o entidades de derecho
5W0)1'*+17%3C$42*:+37+)4+#2/171:%$4'167+
<$10(%4$14+ 3)+ 3K3$'1'1*+ 23+ )4:+ J4'()%423:+
A+ 3)+ 23:4$$*))*+ 23+ )4:+ J(7'1*73:+ P(3+ :3+
regulan en los Ttulos III, I
de este
>621C*'"!$3+/,)"Z
,-+ M3+:3]4)47+)*:+5$17'151*:+'*7:%1%('1*74)3:+
P(3+ 17J*$/47+ )4+ *$2374'167+ A+
45)1'4'167+ 23+ )*:+ %$10(%*:-+ O7+ 3)+ 5$1/3$+
caso, los tributos se estructuran en

!"!#$%&'
!"#$%#"&"%'(#)$*(+","'-*(#

04:3+ 4+ )*:+ 5$17'151*:+ 23+ '454'1242+


contributiva,
justicia,
igualdad,
3P(1%4%1H4+ 21:%$10('167+ 23+ )4+ '4$C4+
tributaria no confiscatoriedad. Por su
parte, para la aplicacin de los tributos
:3+ %372$G7+ 37+ '(37%4+ )*:+ 5$17'151*:+ 23+
proporcionalidad, eficacia limitacin
23+ '*:%*:+ 1721$3'%*:+ 23$1H42*:+ 23)+
'(/5)1/137%*+23+*0)1C4'1*73:+J*$/4)3:-+
. Asimismo, se deja establecido que
'*$$3:5*723$G+ 4+ )*:+ 6$C47*:+ 23+ )4+
Administracin Tributaria de cada pas, la
45)1'4'167+23+)4:+J4'()%423:+A+J(7'1*73:+
de gestin, fiscali acin, recaudacin
$3H1:167+5$3H1:%4:+37+3)+S*23)*/G98D:;<&T=&2GAFDA7A<&BC&;CI6;AB6B=
M6)*+)4+)3A+5(323Z
a Crear, modificar o suprimir tributos definir
el hecho generador de la obligacin
tributaria indicar el obligado tributario
fijar la base de clculo
alcuota
3:%40)3'3$+3)+23H37C*+ V*+ *0:%47%3+ )*+ 21:5(3:%*+ 37+ 3)+ 5$1/3$+
prra o de este literal, el Poder Ejecutivo
podr suspender, total o parcialmente,
)4+ 45)1'4'167+ 23+ %$10(%*:+ 23+ '(4)P(13$+
tipo o especie difiriendo su pago con
'4$G'%3$+ %$47:1%*$1*+ 37+ %*2*+ 3)+ %3$$1%*$1*+
nacional o en determinadas regiones,
37+'4:*:+23+3:%42*+23+3/3$C37'14+5*$+
[)+J*$/4)/37%3+23')4$42*:b

torgar e enciones,
beneficios tributarios.

reducciones

c Establecer
modificar recargos
*0)1C4'167+23+40*74$+17%3$3:3:-

o
la

2\+O:%40)3'3$+)*:+5$*'321/137%*:+23+$3H1:167+
23+)*:+4'%*:+42/171:%$4%1H*:+23+'4$G'%3$+
%$10(%4$1*3\+O:%40)3'3$+ )4+ *0)1C4'167+ 23+ 5$3:37%4$+
23')4$4'1*73:+ A+ 4(%*)1P(124'1*73:+
$3J3$124:+ 4+ )4+ *0)1C4'167+ %$10(%4$14+
principal, a la reali acin de pagos a
'(37%4+*+47%1'1542*:+A+4+)4+23+$3%373$+*+
53$'101$-+

Tipificar las in racciones


$3:53'%1H4:+:47'1*73:-

establecer las

g Establecer privilegios, pre erencias


C4$47%&4:+54$4+)*:+'$[21%*:+%$10(%4$1*:h

egular los modos de e tincin de la


*0)1C4'167+%$10(%4$14+5*$+/321*:+21:%17%*:+
23)+54C*-

Establecer
modificar los pla os de
5$3:'$15'167-+

'"!$3+/,)"Z
,-+ M3+ '*7:4C$4+ 3)+ B$17'151*+ 23+ T3C4)1242+
5$3H1372*+ )4+ $3:3$H4+ 54$4+ )4+ )3A+ 23+ )4:+
/4%3$14:+'*7:1C7424:-+
!-+ <371372*+ 37+ '(37%4+ P(3+ )4:+ 7*$/4:+
'*7:%1%('1*74)3:+ 23+ 4)C(7*:+ 54&:3:+
'*7'3237+ 5*23$+ %$10(%4$1*+ %47%*+ 4)+
B*23$+ OK3'(%1H*+ '*/*+ 4+ *%$*:+ 37%3:+
5W0)1'*:+_%4)+3:+3)+'4:*+23+4)C(7*:+54&:3:+
en los que el Poder Ejecutivo, previa
23)3C4'167+ 23+ J4'()%423:+ 23)+ B*23$+
egislativo, puede dictar normas con
rango de le , o el caso de los municipios
*+ 4A(7%4/137%*:+ P(3+ %13737+ J4'()%42+
legislativa para dictar, sin ninguna
delegacin o autori acin previa,
normas con rango de le , se entender
'(/5)12*+ 3)+ 5$17'151*+ 23+ )3C4)1242+
37+ %47%*+ )*:+ 3)3/37%*:+ 3:37'14)3:+ 23)+
tributo est n e presamente definidos
A+ 5$323%3$/1742*:+ 37+ (74+ 7*$/4+ '*7+
$47C*+)3C4)-++
. Asimismo, con base en un cierto
grado de fle ibili acin al Principio de
egalidad, se observa que algunas
)3C1:)4'1*73:+ 21:5*737+ + P(3+ %$4%G72*:3+
23+ )4+ 23:1C74'167+ 23+ )*:+ 4C37%3:+ 23+
retencin o percepcin de los tributos,
'*7%17W3+ :1372*+ 5$1H4%1H*+ 23+ )4+ )3A+
J*$/4)+ 3:%40)3'3$+ )4:+ '*721'1*73:+ 54$4+
la designacin de tales agentes pero,
dentro de tales lmites o condiciones,
5(324+ :3$+ 3)+ B*23$+ OK3'(%1H*+ *+ 17')(:*+
la Administracin Tributaria, a trav s
de normas generales, quien designe a

8F

;L

(%)*$%&)*&+,)'-%&!.'/#!0.'%&)*$&+'0!1
.')('/%0.()1-#-!%)(')+-)(2$(*"('&"-)"1(*%-,(*"&-'-

dichos obligados tributarios. o obstante,


242*+P(3+)4+23:1C74'167+23+)*:+4C37%3:+
de percepcin o retencin, supone
3)+ :3]4)4/137%*+ + 23+ $34)3:+ *0)1C42*:+
tributarios, se opta por establecer que
'*$$3:5*723+4+)4+)3A+3)+:3]4)4/137%*+23+
)*:+ 4C37%3:+ 23+ $3%37'167+ *+ 53$'35'167+
23)+%$10(%*. El segundo prra o del literal a , consaC$4+
la acultad e cepcional del Poder
OK3'(%1H*+ 23+ :(:53723$+ )4+ 45)1'4'167+
23+ )*:+ %$10(%*:+ 47%3+ 23%3$/17424:+
situaciones de emergencia, suspensin
[:%4+P(3+5*2$G+3:%4$+:(K3%4+'*7J*$/3+4+
)*:+*$2374/137%*:+5*:1%1H*:+23+)*:+54&:3:+
a ratificacin del Poder egislativo, ella
podr tener el carcter de e encin o
21J3$1/137%*+23)+54C*=-+ Q3+ *%$*+ )42*+ 3)+ S*23)*+ 21:5*73+ )4+
$3:3$H4+ 23+ )3A+ 54$4+ 3:%40)3'3$+ )4+
*0)1C4'167+ 23+ 5$3:37%4$+ 23')4$4'1*73:+
autoliquidaciones, estimndose que
dicha reserva de le ser relativa
:*)*+2303+4)'47I4$+4+)4:+23')4$4'1*73:+
de la obligacin tributaria principal, la
23+ $34)1I4'167+ 23+ 54C*:+ 4+ '(37%4+ *+
47%1'1542*:+ A+ )4+ 23+ $3%373$+ *+ 53$'101$+
23K472*+ 4+ :4)H*+ )4+ *0)1C4'167+ 23+
presentar declaraciones in ormativas,
'(A4+ )3C4)1242+ P(324+ '(013$%4+ 5*$+
)4+ *0)1C4'167+ C373$4)+ 23+ 17J*$/4$+
$3'*C124+/G:+423)47%3+37+3:%3+S*23)*+
A+P(3+5*$+%47%*+5*2$G7+:3$+3:%40)3'124:+
por normas de in erior jerarqua a fin de
J4'1)1%4$++)4+*0%37'167+23+17J*$/4'167+5*$+
54$%3+23+)4+#2/171:%$4'167+<$10(%4$14/G98D:;<& J=& MAICFDA6& BC& ;6& F<G?6& 9GA@:96GA6&
CF&C;&9AC?7<=
,-+ T4:+ 7*$/4:+ %$10(%4$14:+ $3C1$G7+ 23:23+
la echa en ellas establecidas. i no
la establecieran, se aplicarn al da
siguiente de su publicacin oficial.
!-+ T4:+ 7*$/4:+ $3C()42*$4:+ 23+ %$10(%*:+
53$1621'*:+ :3+ 45)1'4$G7+ 4+ )*:+ 53$1*2*:+
P(3+:3+171'137+4+54$%1$+23+:(+37%$424+37+

vigor, salvo que en ellas se estable ca


*%$4+'*:48-+ T4:+ 7*$/4:+ %$10(%4$14:+ P(3+ 3:%40)3I'47+
o aumenten tributos no sern e igibles
antes de . das desde la echa de
5(0)1'4'167+23+)4+)3A+P(3+)*:+3:%40)3'16+
*+4(/37%6-+
;-+ T4:+ 21:5*:1'1*73:+ %$10(%4$14:+ J*$/4)3:+ A+
procesales se aplicarn, en todos los
casos, a los procedimientos en trmite
a los que se inicien durante su vigencia,
con prescindencia de la echa de
acaecimiento del hecho generador.
T4+ 5$3:37%3+ 21:5*:1'167+ :3+ 45)1'4$G+ 37++
de ecto de norma e presa sobre el
54$%1'()4$=-+ T4:+7*$/4:+%$10(%4$14:+7*+%372$G7+3J3'%*+
retroactivo. Por e cepcin, las normas
por las que se regulan in racciones,
:47'1*73:+ A+ $3'4$C*:+ %372$G7+ 3J3'%*:+
$3%$*4'%1H*:+ '(472*+ :(+ 45)1'4'167+
$3:()%3+/G:+J4H*$40)3+54$4+3)+17%3$3:42*+
salvo cuando se trate de actos firmes.
?-+ T4+ 23$*C4'167+ 23+ (74+ 7*$/4+ %$10(%4$14+
no impide su aplicacin a los hechos
5$*2('12*:+2($47%3+:(+H1C37'14'"!$3+/,)"Z
,-+ M3+ 3:%40)3'3+ )4+ 7*$/4+ C373$4)+ 23+
37%$424+ 37+ H1C37'14+ 23+ )4:+ 7*$/4:+
tributarias, tengan ellas el carcter de
)3A+ J*$/4)+ *+ /4%3$14)-+ T4+ 45)1'4'167+
%3/5*$4)+23+)4+7*$/4+3:%G+37+J(7'167+23+
la e istencia o no de periodo impositivo
37+3)+%$10(%*+23+P(3+:3+%$4%3-+
. e incorpora, asimismo, la regla seg n
la cual no podrn e igirse tributos
antes de que ha a transcurrido un
23%3$/1742*+ 7W/3$*+ 23+ 2&4:+ 23:23+ )4+
echa de publicacin de la le que los
estableci o incremento, habi ndose
23K42*+ 4+ *5'167+ 23+ '424+ )3C1:)4'167+
)4+ 23%3$/174'167+ 23)+ 5)4I*+ 23+ H4'4%1*+
)3C1:-+O)+5$*56:1%*+23+)4+$3J3$124+$3C)4+3:+
re or ar el principio de seguridad jurdica,

!"!#$%&'
!"#$%#"&"%'(#)$*(+","'-*(#

2*%472*+ 4+ )*:+ *0)1C42*:+ %$10(%4$1*:+ 23+


(74+/4A*$+C4$47%&4+37+3)+'*7*'1/137%*+
*5*$%(7*+ 23+ 4P(3))*:+ '4/01*:+
%$10(%4$1*:+P(3+%13737+(7+1/54'%*+37+:(:+
obligaciones tributarias, como son los
que establecen o incrementan tributos,
23+ /*2*+ P(3+ 7*+ :3+ H347+ :*$5$37212*:+
con una e igencia tributaria inesperada.
. e establece, como regla general, el
'4$G'%3$+ 1$$3%$*4'%1H*+ 23+ )4:+ 7*$/4:+
tributarias, como materiali acin de la
:3C($1242+K($&21'4+P(3+2303+1/53$4$+37+
el ordenamiento tributario, salvo el caso
de normas que estable can in racciones,
:47'1*73:+ *+ $3'4$C*:+ '(A4+ 45)1'4'167+
$3:()%3+/G:+J4H*$40)3+P(3+)4+3:%40)3'124+
en la disposicin que se modifica,
:(5(3:%*+ 37+ 3)+ '(4)+ %372$G+ 45)1'4'167+
retroactiva. obre este punto, aun
cuando se reconoce que e isten pases
'(A4:+ 21:5*:1'1*73:+ '*7:%1%('1*74)3:+
3:%40)3'37+)4+$3C)4+23+)4+1$$3%$*4'%1H1242+
de las le es, se ha estimado conveniente
42/1%1$+%4)+5*:101)1242+37+3)+'4:*+P(3+:3+
%$4%3+ 23+ (74+ $3%$*4'%1H1242+ 0371C74+
37+ /4%3$14+ 23+ 17J$4''1*73:+ A+ :47'1*73:+
administrativas, siguiendo, de esa orma,
3)+ 5$17'151*+ 23+ )4+ $3%$*4'%1H1242+ 23+ )4+
7*$/4+5374)+/G:+J4H*$40)3-+
;-+ #:1/1:/*+ :3+ $3'*C3+ )4+ $3C)4+ 23+ )4+
45)1'4'167+ 17/3214%4+ 23+ )4:+ 7*$/4:+
procesales ormales, la misma que se
04:4+37+)4:+5$3/1:4:+:3CW7+)4:+'(4)3:+%*24+
7*$/4+2303+$3C1$+4+54$%1$+23+:(+H1C37'14+
que dicha vigencia debe mantenerse
hasta que la norma sea derogada o
modificada. i bien, las legislaciones de
4)C(7*:+ 54&:3:+ 45)1'47+ )4+ $3C)4+ 23+ )4+
ultractividad de las normas procesales,
permitiendo que stas, incluso despu s
de haber sido ormalmente derogadas,
:3+ 45)1P(37+ 4)+ 5$*'321/137%*+ %$10(%4$1*+
171'142*+ 54$4+ P(3+ '*7')(A4+ 4)+ 4/54$*+
de dicha disposicin, el odelo opta
5*$+ )4+ 45)1'4'167+ 17/3214%4+ 37+ $4I67+
de que el proceso, al ser una progresin

de actos procesales concatenados, no


:3+3$1C3+37+:&+/1:/*+'*/*+(74+:1%(4'167+
'*7:*)12424+ :17*+ '*/*+ (74+ :3'(37'14+
K($&21'4+P(3+42/1%3+)4+45)1'4'167+23+)4:+
7(3H4:+ 21:5*:1'1*73:+ 17:%$(/37%4)3:+ %47+
pronto como stas entran en vigencia,
:17+53$K(1'1*+23+P(3+4P(3))4:+4'%(4'1*73:+
que a se han cumplido de con ormidad
'*7+ )4+ )3A+ 47%1C(4+ :347+ $3:53%424:+ A+
queden firmes. in embargo, a fin de
2*%4$+4+)*:+54&:3:+23+(74+4)%3$74%1H4+4+)4+
opcin asumida en el presente odelo,
se sugiere el siguiente te to
+ !"#$%&'#()*+,+)-.#$%.'+/0.1'+#$%+-+(+1*#$%
1-.)$% *)% 21% )-.'1*1% )-% 3+4)-(+1% *)%
*+$&#$+(+#-)$% .'+/0.1'+1$% 5#',12)$% 6%
&'#()$12)$7% $)% ')4+'8-% &#'% 21% -#',1.+31%
1-.)'+#'% 1% 9$.1$% :1$.1% $0% (#-(20$+;-7%
$123#%-#',1%)<&')$1%)-%(#-.'1'+#=>%
++
/G98D:;<& N=& )F9CG7GC96DAEF& BC& ;6H& F<G?6H&
9GA@:96GA6H=
,-+ T4:+ 7*$/4:+ %$10(%4$14:+ :3+ 17%3$5$3%4$G7+
'*7+4$$3C)*+4+)*:+/[%*2*:+42/1%12*:+37+
Derecho.
. En tanto no se definan por el
*$2374/137%*+ %$10(%4$1*+ )*:+ %[$/17*:+
empleados en sus normas, se entendern
con orme a su sentido jurdico, t cnico o
usual, seg n proceda.
.

o se admitir la analoga para e ten23$+


/G:+ 4))G+ 23+ :(:+ %[$/17*:+ 3:%$1'%*:+ 3)+
mbito del hecho imponible o el de las
e enciones, ni el de los ilcitos tributarios.

'"!$3+/,)"Z
. e
reconoce
e presamente
la
3P(154$4'167+ 23+ )4:+ 7*$/4:+ %$10(%4$14:+
a las dems normas de derecho, en
'(47%*+4+)*:+/[%*2*:+23+17%3$5$3%4'167+
admisibles, e clu ndose cualquier
'$1%3$1*+ :(:%37%42*+ 5*$+ 2*'%$174:+
a superadas, tales como las que
$3'*/3724047+ )4+ 45)1'4'167+ 23+
:*)('1*73:+4+J4H*$+23)+*0)1C42*+%$10(%4$1*+
37+'4:*+23+2(24-+

;,

;!

(%)*$%&)*&+,)'-%&!.'/#!0.'%&)*$&+'0!1
.')('/%0.()1-#-!%)(')+-)(2$(*"('&"-)"1(*%-,(*"&-'-

!-+ M3+ 17%$*2('3+ (74+ $3C)4+ 23+ *$237+


prctico, relativa al sentido que deber
*%*$C4$:3+4+)*:+%[$/17*:+3/5)342*:+37+3)+
ordenamiento tributario ello en tanto es
com n que algunas normas tributarias,
37+ 54$%1'()4$+ 4P(3))4:+ P(3+ 3:%40)3'37+
una regulacin mu e tensa sobre
4)C(74+ /4%3$14+ *+ 21:5*737+ (7+ $[C1/37+
tributario, incorporen una disposicin
171'14)+ 37+ )4+ P(3+ :3+ 3:%40)3I'47+ )4:+
definiciones generales que ciertos
t rminos o e presiones empleadas en
la norma tendrn a lo largo de sta, lo
P(3+ J4'1)1%4+ )4+ )40*$+ 23)+ 17%[$5$3%3-+ M3+
5$3'1:4+ 423/G:+ P(3+ 4P(3))*:+ %[$/17*:+
no definidos de manera e presa en el
mbito tributario, tendrn el sentido
jurdico e tratributario, el t cnico o el
(:(4)+23+)4:+54)40$4:+3/5)3424:-+
. Al mismo tiempo, se recha a, con orme
4)+ B$17'151*+ 23+ T3C4)1242+ 4:(/12*+ 37+
el artculo precedente al anterior, la
45)1'4'167+ 23+ )4+ 474)*C&4+ 37+ '(47%*+
esta suponga crear o e imir tributos, o
e tender los ilcitos tributarios ms all de
)*+5$3H1:%*+3:%$1'%4/37%3+5*$+)4+)3A-+
HA?:;6DAEF=
. os hechos con relevancia tributaria
se calificarn con los mismos criterios,
ormales o materiales, utili ados por la
le al definirlos o delimitarlos.
. En caso de actos o negocios simulados,
3)+ %$10(%*+ :3+ 45)1'4$G+ 4%3721372*+ 4+ )*:+
4'%*:+*+73C*'1*:+$34)/37%3+$34)1I42*:'"!$3+/,)"Z
. e inclu e una regla sobre la calificacin
del presupuesto de hecho que configure
3)+ %$10(%*+ 4%3721372*+ 4+ )4+ 74%($4)3I4+
jurdica del acto, hecho o negocio
reali ado teniendo, para ello, en cuenta
)*:+ '$1%3$1*:+ :3]4)42*:+ 5*$+ )4+ )3A+ 4)+
definirlos.

!-+ #:1/1:/*+:3+17')(A3+(74+')G(:()4+:*0$3+)*:+
73C*'1*:+:1/()42*:+4)+*0K3%*+23+J4'1)1%4$+
la e igencia del tributo de acuerdo con
3)+H3$2423$*+73C*'1*+$34)1I42*/G98D:;<&RR=&';[:H:;6&6F9AC;:HAP6&ICFCG6;=
. Cuando se realicen actos que,
en lo individual o en su conjunto,
sean artificiosos o impropios para la
obtencin del resultado conseguido,
)4:+ '*7:3'(37'14:+ %$10(%4$14:+ 45)1'40)3:+
a las partes que en dichos actos ha an
17%3$H3712*+:3$G7+)4:+P(3+'*$$3:5*7247+
4+ )*:+ 4'%*:+ (:(4)3:+ *+ 5$*51*:+ 54$4+ )4+
obtencin del resultado que se ha a
4)'47I42*!-+ T*+ 21:5(3:%*+ 37+ 3)+ 5G$$4J*+ 47%3$1*$+
W71'4/37%3+ :3+ 45)1'4$G+ '(472*+
los actos artificiosos o impropios no
5$*2(I'47+ 3J3'%*:+ 3'*76/1'*:+ *+
jurdicos relevantes, a e cepcin del
ahorro tributario.
'"!$3+/,)"Z
,-+ M3+ $3'*C3+ )4+ ')G(:()4+ 47%13)(:1H4+
general, la misma que busca evitar
P(3+ :3+ (%1)1'37+ 4'%*:+ *+ 73C*'1*:+ '*7+
una finalidad distinta de la prevista en
la le , o sin otra justificacin que la de
'*7:3C(1$+$304K4$+)4+%$10(%4'167+23+P(137+
los reali a, inclusive para la obtencin de
cr ditos fiscales indebidos o, en general,
de alg n beneficio tributario.
!-+ R$37%3+ 4+ (7+ :177W/3$*+ 23+ :1%(4'1*73:+
P(3+ 17H*)('$47+ 4''1*73:+ %372137%3:+
4+ 0($)4$+ )4+ 45)1'4'167+ 23+ 7*$/4:+
%$10(%4$14:+ /32147%3+ )4+ 42*5'167+ 23+
caracteri aciones o configuraciones
de
figuras
legales
artificiales,
inadecuadas o or adas, los diversos
*$2374/137%*:+ K($&21'*:+ 37+ 3)+ /(72*+
%137237+ 4+ $34''1*74$+ 17'*$5*$472*+ 4+
:(:+ )3C1:)4'1*73:+ ')G(:()4:+ 47%13)(:1H4:+
como la propuesta, que supone
una herramienta que permite a las
#2/171:%$4'1*73:+<$10(%4$14:+'*/04%1$+)4:+

!"!#$%&'
!"#$%#"&"%'(#)$*(+","'-*(#

'*72('%4:+ 3)(:1H4:+ A+ 37+ J$4(23+ 4+ )4+ )3A+


%$10(%4$14. E isten diversas ormas
t cnicas
23+ '*/04%1$+ )4+ 3)(:167+ %$10(%4$14+ _)4+
armoni acin de la normativa interna, el
establecimiento de clusulas especficas
anti elusin fiscal, la adopcin de reglas
'*7H37'1*74)3:+21$1C124:+4+/*24)12423:+
especficas de planificacin fiscal
agresiva . na de ellas, es la adopcin
23+ (74+ $3C)4+ C373$4)+ 47%13)(:1H4+
17'*$5*$424+ 37+ (7+ '621C*+ %$10(%4$1*+ (+
otro ordenamiento general, de orma
23+ '(0$1$+ '*7+ 3))4+ 3)+ /4A*$+ 7W/3$*+
23+ 5$G'%1'4:+ P(3+ %37C47+ '*/*+ W71'*+
*0K3%1H*+ )4+ $32(''167+ *+ 3)1/174'167+ 23+
la carga fiscal.
. Adicionalmente, este tipo de medidas
3:%G7+4/54$424:+5*$+3)+B)47+23+#''167+
>*7K(7%4+ '*7%$4+ )4+ O$*:167+ 23+ )4:+ U4:3:+
Imponibles
el Traslado de Beneficios
BEP , en ingl s de la CDE. Dicho Plan
establece, en particular, la necesidad
23+ 21:3]4$+ 7*$/4:+ 17%3$74:+ P(3+
impidan la concesin de los beneficios
derivados de un Convenio de Derecho
97%3$74'1*74)+<$10(%4$1*+37+'1$'(7:%47'14:+
1745$*51424:. Cabe mencionar que, salvo cuan2*+)*:+
Convenios de Derecho Internacional
Tributario lo impidan e presamente,
'*$$3:5*723$G+ 45)1'4$+ )4:+ ')G(:()4:+
47%13)(:1H4:+ C373$4)3:+ 5$3H1:%4:+ 37+ 3)+
odelo, a operaciones que resulten
amparadas por dichos Convenios.
?-+ O:+ *5*$%(7*+ 1721'4$+ P(3+ )4+ 42*5'167+
23+ ')G(:()4:+ 47%13)(:1H4:+ C373$4)3:+ 37+
los ordenamientos, como la prevista
en el odelo, no supone la apertura
a la arbitrariedad, por el contrario
'*$$3:5*723$G+ 4+ )4:+ #2/171:%$4'1*73:+
<$10(%4$14:+ :(:%37%4$+ '*7+ )*:+ 3)3/37%*:+
de prueba que admite el sistema legal,
el carcter impropio, inadecuado o
artificial de las operaciones e ectuadas
por los obligados tributarios, as como

la ine istencia de una finalidad distinta


al puro
simple ahorro fiscal. En ese
orden de ideas, producida, por parte
de las Administraciones Tributarias,
)4+ '*/5$*04'167+ 23+ )4+ $34)1I4'167+
de tales conductas reprobables ,
en consecuencia, acreditada su
47%1K($121'1242+ 4)+ %$4%4$:3+ 23+ 4'%*:+
5$3/321%42*:+A+21:3]42*:+'*7+3)+W71'*+
5$*56:1%*+23+3H1%4$+3)+54C*+23+%$10(%*:+(+
obtener alg n tipo de ventaja tributaria,
vulnerando con suficiente voluntad
conocimiento el deber de contribuir,
'*$$3:5*723$G+ 45)1'4$+ 7*+ :*)*+ 3)+ '*0$*+
23)+%$10(%*+3)(212*+*+21:/17(1$+*+3)1/174$+
la ventaja tributaria, sino tambi n la
:47'167+'*$$3:5*72137%3"-+ R174)/37%3+ 3:+ 23)+ '4:*+ /37'1*74$+ P(3+
:3+ '*7:123$4+ $3'*/37240)3+ P(3+ )4:+
#2/171:%$4'1*73:+ <$10(%4$14:+ 42*5%37+
/32124:+ 17%3$74:+ 54$4+ 24$+ 4+ '*7*'3$+
las conductas o casos que han sido
calificados como prcticas elusivas, de
/473$4+P(3+:1$H47+23+*$137%4'167+:*0$3+
)*:+'$1%3$1*:+42*5%42*:+5*$+3))4:+37+%4)3:+
actos es claro que dicho reporte o
21$3'%*$1*+2303$G+'4(%3)4$+)4+$3:3$H4+23+
la identidad de los sujetos involucrados,
5*$+ )*+ P(3+ )4+ 17J*$/4'167+ 4+ 5(0)1'4$:3+
debera estar re erida, sin ser limitativa, a
los tipos de esquema utili ados, la orma
en que se han detectado, los patrones
de hechos de las disposiciones legales
que han sido vulneradas.
T4+ *0)1C4'167+ %$10(%4$14+ 7*+ :3$G+ 4J3'%424+
5*$+ '1$'(7:%47'14:+ $3)4%1H4:+ 4+ )4+ H4)123I+
23+ )*:+ 4'%*:+ *+ 4+ )4+ 74%($4)3I4+ 23)+ *0K3%*+
perseguido por las partes, ni por los e ectos
que los hechos o actos gravados tengan
37+*%$4:+$4/4:+K($&21'4:'"!$3+/,)"Z
. e desvincula la valide , licitud o
moralidad de los hechos o actos que
:3+ 37'(42$37+ 37+ 3)+ 5$3:(5(3:%*+ 23+

;8

;;

(%)*$%&)*&+,)'-%&!.'/#!0.'%&)*$&+'0!1
.')('/%0.()1-#-!%)(')+-)(2$(*"('&"-)"1(*%-,(*"&-'-

hecho del tributo, para que surtan


e ectos tributarios. na ve verificado
ese presupuesto, el correspondiente
tributo se hace e igible, sin que interese
cualquier calificacin del mismo.
!-+ O)+ *0K3%1H*+ 23+ )4+ 21:5*:1'167+ 3:+ 1/5321$+
P(3+ )4+ *0)1C4'167+ %$10(%4$14+ :3+ 3)(24+
$34)1I472*+ )4+ *53$4'167+ '*7+ 4)CW7+
de ecto, de ondo o orma, que
5(213$4+ 4'4$$34$+ :(+ 47()4'167+ '(472*+
sea procedente el gravamen. As, si
un hecho o negocio se ha reali ado
tiene e ectividad, se entiende que se ha
/471J3:%42*+ '454'1242+ 3'*76/1'4+ A+
por tanto, debe ser objeto de gravamen.
.

o obstante, quedan uera de la regla


3:%40)3'124+$3:53'%*+4+)4+:(0:1:%37'14+23+
la consecuencia tributaria de los actos,
como no podra ser de otra manera,
los supuestos de anulacin, rescisin o
$3:*)('167+23+)*:+4'%*:+K($&21'*:+P(3+247+
)(C4$+4+)4+*0)1C4'167+%$10(%4$14-+

. Asimismo, quedan uera de la regla


comentada, los ingresos por actos
ilcitos, cuando e ista una sancin penal
que absorba al ilcito fiscal a trav s
de haber dispuesto el comiso de las
C4747'14:+ *0%37124:+ '*7+ *'4:167+ 23+
)4+ '*/1:167+ 23)+ 23)1%*+ *+ )4+ '*72374+ 4+
:(+ 23H*)('167+ '*/*+ $3:5*7:401)1242+
'1H1)-+ Q3+ 7*+ 5$*2('1$:3+ )4+ 23H*)('167+
23+ )*:+ 17C$3:*:+ 1)&'1%*:+ 37+ 4)C(74+ 23+ )4:+
ormas mencionadas, s corresponder
declarar fiscalmente los incrementos
patrimoniales de ellos derivados, en
45)1'4'167+ 23)+ 5$17'151*+ 23+ 1C(4)242+
que prohbe un tratamiento fiscal ms
avorable a quien viole el derecho que
4+P(137+)*+$3:53%3-+
T*:+ 5)4I*:+ )3C4)3:+ A+ $3C)4/37%4$1*:+ :3+
'*7%4$G7+23+)4+:1C(137%3+/473$4Z
4\+T*:+ 5)4I*:+ 5*$+ 4]*:+ *+ /3:3:+ :3$G7+
'*7%17(*:+A+%3$/174$G7+3)+2&4+3P(1H4)37%3+
23)+4]*+*+/3:+$3:53'%1H*-

0\+T*:+ 5)4I*:+ 3:%40)3'12*:+ 5*$+ 2&4:+ :3+


37%137237+ $3J3$12*:+ 4+ 2&4:+ '*$$12*:+ *+
hbiles, de acuerdo con las le es de
'424+54&:c En todos los casos, los t rminos pla os
que vencieran en da inhbil para la
#2/171:%$4'167+ <$10(%4$14+ :3+ 37%137237+
prorrogados hasta el primer da hbil
:1C(137%3'"!$3+/,)"Z
. e regula el r gimen de los pla os,
3:%40)3'1[72*:3+ P(3+ 54$4+ 3)+ '6/5(%*+
de los pla os e presados en a os
meses, stos sern contados de echa
a echa, conclu endo el da igual al del
/3:+*+4]*+P(3+171'16-+
. Por su parte, para el caso de los pla os
fijados en das se deja abierta la
5*:101)1242+ 23+ P(3+ :3+ 37%137247+ '*/*+
das corridos o calendarios, o como das
hbiles seg n las le es de cada pas.
/G98D:;<&RK=&2GCH:FDAEF&BC&;CI6;AB6B=
T*:+4'%*:+A+$3:*)('1*73:+23+)4+#2/171:%$4'167+
<$10(%4$14+ :3+ 5$3:(/1$G7+ )3C4)3:+ A+ :3$G7+
3K3'(%40)3:+ :17+ 17%3$H37'167+ 5$3H14+ 23)+
Poder udicial, sin perjuicio de las acciones
P(3+ )4+ )3A+ $3'*7*I'4+ 4+ )*:+ *0)1C42*:+
tributarios para la impugnacin , en su
caso, suspensin de la eficacia de esos
4'%*:+*+$3:*)('1*73:'"!$3+/,)"Z
,-+ T4+5$3:(7'167+23+H4)123I+*+23+)3C4)1242+
23+ )*:+ 4'%*:+ *+ $3:*)('1*73:+ 23+ )4+
Administracin Tributaria, es de la esencia
de los actos administrativos se trata de
una regla que dota de eficacia a las
)40*$3:+ 23+ )4+ #2/171:%$4'167+ <$10(%4$14+
A+ P(3+ 3:+ $3'*7*'124+ /4A*$1%4$14/37%3+
5*$+ )4:+ )3C1:)4'1*73:+ %$10(%4$14:+ 23+ )*:+
54&:3:-+
. En tal sentido, no es necesario que el
B*23$+ `(21'14)+ :3+ 5$*7(7'13+ :*0$3+ )4+
)3C4)1242+23)+4'%*+42/171:%$4%1H*+'*/*+

!"!#$%&'
!"#$%#"&"%'(#)$*(+","'-*(#

$3P(1:1%*+ 5$3H1*+ 54$4+ )4+ '*0$47I4+ 23+ )4+


23(24+%$10(%4$14-+
.

o obstante, no se trata de una


5$3:(7cin absoluta, por lo que se
reconoce el derecho de los obligados
%$10(%4$1*:+ 23+ 21:'(%1$+ )4+ /37'1*7424+
)3C4)1242+ 4+ %$4H[:+ 23+ )*:+ $3'($:*:+ P(3+
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T*:+ %$10(%*:+ '(4)3:P(13$4+ P(3+ :347+ :(+
74%($4)3I4+A+'4$G'%3$+:3+$3C1$G7Z
4\+B*$+)4:+21:5*:1'1*73:+'*7:%1%('1*74)3:0\+B*$+)4:+'*7H37'1*73:+17%3$74'1*74)3:'\+B*$+3)+5$3:37%3+>621C*2\+B*$+)4:+)3A3:+5$*514:+23+'424+%$10(%*3\+B*$+ )4:+ 23/G:+ )3A3:+ P(3+ '*7%37C47+
21:5*:1'1*73:+37+/4%3$14+%$10(%4$14J\+ B*$+ )4:+ 7*$/4:+ $3C)4/37%4$14:+ 21'%424:+
37+ 23:4$$*))*+ 23+ 3:%3+ >621C*+ A+ 5*$+ )4:+
5$*514:+23+'424+%$10(%*C\+B*$+)4:+23/G:+21:5*:1'1*73:+23+'4$G'%3$+
C373$4)+ 3:%40)3'124:+ 5*$+ )*:+ 6$C47*:+
42/171:%$4%1H*:+J4'()%42*:+4)+3J3'%*'"!$3+/,)"Z
,-+ M3+ 37(/3$47+ '*/*+ 7*$/4:+ P(3+ $1C37+
los tributos, aquellas reconocidas como
uentes del Derecho Tributario, que
no son otras que las que componen,
seg n la Teora General del Derecho, la
pirmide jurdica , con orme al mismo
orden de prioridad, las que a su ve
454$3'37+ '*7:4C$424:+ 37+ )4+ /4A*$+
54$%3+ 23+ )*:+ >621C*:+ <$10(%4$1*:+ 23+
903$*4/[$1'4.

tro aspecto a destacar, es el


reconocimiento e preso de
las
23/G:+ 21:5*:1'1*73:+ 23+ '4$G'%3$+

C373$4)+ 3:%40)3'124:+ 5*$+ )*:+ 6$C47*:+


administrativos acultados al e ecto ,
admitiendo as, adems del ejercicio
23+)4+5*%3:%42+$3C)4/37%4$14+23)+B*23$+
Ejecutivo, la posibilidad de que la propia
#2/171:%$4'167+ <$10(%4$14+ 237%$*+ 23+ )*:+
t rminos condiciones que fije la e ,
3/1%4+ 7*$/4:+ C373$4)3:+ *0)1C4%*$14:+
54$4+)*:+*0)1C42*:+%$10(%4$1*:+23:%17424:+
a desenvolver los preceptos legales ,
especialmente, aquellas disposiciones
73'3:4$14:+ 54$4+ 3)+ 3K3$'1'1*+ 23+ :(:+
unciones de recaudacin, fiscali acin
A+'*0$47I4+23+)*:+%$10(%*:/G98D:;<&RS=&#CGCDU<&H:7;C9<GA<=
M3+ 45)1'4$G7+ :(5)3%*$14/37%3+ *%$4:+ )3A3:+
tributarias que rijan materias similares,
los principios generales del derecho
tributario , en su de ecto, las disposiciones
administrativas los principios del derecho
42/171:%$4%1H*+ A+ 23+ *%$4:+ $4/4:+ K($&21'4:+
que ms se avengan a su naturale a fines.
'"!$3+/,)"Z
El Derecho supletorio en ra n de la
autonoma reconocida al Derecho
Tributario, estar constituido en primer
)(C4$+ 5*$+ *%$4:+ )3A3:+ %$10(%4$14:+ P(3+ $1K47+
en materias afines o anlogas, por las
disposiciones administrativas, por los
principios generales de este Derecho
cuando, aun as no pueda resolverse la
situacin, cabr remitirse a las disposiciones
de otras ramas del Derecho que se adecuen
en ma or medida a la naturale a fines de
la situacin que se trata de resolver as para
el caso del derecho tributario sustantivo se
podr recurrir de manera supletoria, entre
otros, al derecho privado, por ejemplo
37+ /4%3$14+ 23+ $35$3:37%4'167+ :3+ 5*2$G+
45)1'4$+ )4:+ 21:5*:1'1*73:+ $3J3$124:+ 4+ )4+
representacin de menores o incapaces,
A+ 37+ /4%3$14+ 23+ $3:5*7:401)1242+ $3'($$1$+ 4+
las disposiciones acerca de la e igibilidad
de la deuda en caso de solidaridad pasiva
en el caso del derecho tributario ormal

;=

;?

(%)*$%&)*&+,)'-%&!.'/#!0.'%&)*$&+'0!1
.')('/%0.()1-#-!%)(')+-)(2$(*"('&"-)"1(*%-,(*"&-'-

se podr recurrir de orma supletoria,


en particular, al derecho administrativo
aplicar, por ejemplo, las disposiciones
re eridas a la delegacin de competencias,
acumulacin de procedimientos, entre
*%$4:-+
/G98D:;<& RT=& /7G<@6DAEF& BC& F<G?6H&
ICFCG6;CH=
O)+%1%()4$+23+)4+#2/171:%$4'167+<$10(%4$14+3:%G+
J4'()%42*+ 54$4+ 21'%4$+ 7*$/4:+ C373$4)3:+
54$4+ 3)+ 23:4$$*))*+ A+ )4+ 45)1'4'167+ 23+ )4:+
)3A3:+%$10(%4$14:'"!$3+/,)"Z
,-+ O:%4+ 21:5*:1'167+ 3:%40)3'3+ )4+ J4'()%42+
de complementacin
se refiere al
21'%42*+ 23+ )4:+ $3C)4:+ P(3+ )4:+ )3A3:+ A+
reglamentos confieren a las autoridades
administrativas, o que se hagan
73'3:4$14:+54$4+5*:101)1%4$+)4+45)1'4'167+
23+ )*:+ 5$3'35%*:+ 23+ )4:+ 7*$/4:+
%$10(%4$14:-+
. Como es evidente, las normas
'*/5)3/37%4$14:+P(3+)4+#2/171:%$4'167+
Tributaria emita, debern respetar el
principio de legalidad, por lo que las
21:5*:1'1*73:+ 7*+ 2303$G7+ %$47:C$321$+
ni e ceder las le es reglamentos que
23:4$$*))378-+ >*/*+ $3C)4+ 23+ *$237+ :3+ 21:5*73+ P(3+
)4+ J4'()%42+ 23+ '*/5)3/37%4'167+
$3'43+ 37+ 3)+ %1%()4$+ 23+ )4+ #2/171:%$4'167+
Tributaria, lo que dota de seguridad
K($&21'4+4)+5$*'3:*+23+'*/5)3/37%4'167+
7*$/4%1H4+ P(3+ :3+ $34)1'3+ 3+ 1/5123+ P(3+
'(4)P(13$+ 6$C47*+ 23+ )4+ #2/171:%$4'167+
Tributaria emita, de manera directa,
7*$/4:+ P(3+ 5$3%37247+ $3C)4/37%4$+ )4:+
)3A3:+*+$3C)4/37%*:+%$10(%4$1*:/G98D:;<& RJ=& /7G<@6DAEF& BC& DGA9CGA<H&
AF9CG7GC969AP<H&Q&C\CD9<H&BC&H:&7:@;AD6DAEF=
,-+ O)+ 6$C47*+ '*/53%37%3+ 5*2$G+ 24$+ 4+
conocer, por medio de su publicacin
oficial, criterios interpretativos generales

23+)4:+21:5*:1'1*73:+23+3:%3+>621C*+A+23+
)4:+P(3+$1C37+)*:+%$10(%*:!-+ T*:+/37'1*742*:+'$1%3$1*:+17%3$5$3%4%1H*:+
C373$4)3:+ 4:&+ 5(0)1'42*:+ :3$G7+ 23+
*0:3$H47'14+ *0)1C4%*$14+ 54$4+ )4+
Administracin Tributaria, no as para los
42/171:%$42*:-+
. Cuando el re erido titular modifique
(7+ '$1%3$1*+ 5(0)1'42*+ )*+ 2303$G+ 24$+ 4+
'*7*'3$+ 37+ )4+ /1:/4+ J*$/4+ :17+ P(3+
3)+ 7(3H*+ '$1%3$1*+ 5(324+ 45)1'4$:3+ 4+
:1%(4'1*73:+ P(3+ :3+ 213$*7+ 2($47%3+ )4+
H1C37'14+23)+47%3$1*$'"!$3+/,)"Z
,-+ M3+ $3'*C3+ (74+ 5$G'%1'4+ 1/5*$%47%3+ A+
23+ 3H1237%3+ (%1)1242+ 54$4+ )*:+ *0)1C42*:+
tributarios, que se refiere a la publicidad
23+)*:+'$1%3$1*:+17%3$5$3%4%1H*:+7*$/4%1H*:+
23+ )4+ #2/171:%$4'167+ <$10(%4$14-+ `(7%*+
a las consultas tributarias, los criterios
17%3$5$3%4%1H*:+ 2*%47+ 23+ :3C($1242+
K($&21'4+ 4+ )*:+ 42/171:%$42*:+ $3:53'%*+
4)+ $4I*74/137%*+ 42/171:%$4%1H*+ A+
:1$H37+ + 54$4+ *$137%4$+ )4:+ %4$34:+ 23+
4(%*23%3$/174'167+ 23+ )*:+ *0)1C42*:+
%$10(%4$1*:-+
!-+ #+ 21J3$37'14+ 23+ )*+ P(3+ *'($$3+ '*7+ )4:+
consultas tributarias, los criterios que son
*0K3%*+ 23+ 5(0)1'1242+ '*$$3:5*7237+ 4+
17%3$5$3%4'1*73:+ 23+ '4$G'%3$+ C373$4)+
de las disposiciones tributarias, esto
3:+ 23+ 4P(3))*:+ P(3+ :3]4)47+ 3)+ :37%12*+
A+ 4)'47'3+ 23+ )4:+ 7*$/4:+ %$10(%4$14:+ A+
que, por ende, son de aplicacin no
solo en el caso en el que hubiesen sido
establecidos, sino en cualquier otro
:1/1)4$-+
8-+ O)+ 5$3'35%*+ 3:%40)3'3+ P(3+ )*:+ '$1%3$1*:+
17%3$5$3%4%1H*:+ C373$4)3:+ 7*+ :*7+
vinculantes para los particulares,
'(472*+ :3+ 5(0)1P(37+ 37+ 3)+ 6$C47*+
oficial correspondiente, ampararn la
:1%(4'167+23+)*:+*0)1C42*:+%$10(%4$1*:+P(3+
se ajusten a los criterios publicados, en
tanto esos criterios no se modifiquen.

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'(/5)1$+ '*7+ /47%373$+ 230124/37%3+
4'%(4)1I424+ )4+ 5(0)1'4'167+ 23+ %4)3:+
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de fiscali acin, inclu endo las que
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fiscali acin posterior. En el caso de estas
0'31'+-%'#*),7$ ,40#$ ,)&=*$ ,1,%)/2'60),$
de modificacin aquellos aspectos de
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fiscali acin ha a sido ormalmente
declarada total o integral.
o se
)*2)*+)&=$ '*2)&&19/'+-$ 0-$ /&),%&'/%'4*$
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por el que se verifica la e istencia de
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operaciones de cuantificacin, se
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o liquidaciones de oficio de carcter
definitivo
las de carcter previo.
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. as liquidaciones definitivas implican
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na segunda hiptesis se refiere


*- +%(- (/#/.(9%(- .)- ;/.- )%- .G'(9.procedimiento de fiscali acin como
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alcances
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porque se hi o una fiscali acin parcial
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del artculo
fijarn los
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modificado en
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prev la posibilidad de fiscali aciones
74:,&)E20'7#$ 1'/'$ >'()0$ 42)0(07'/'$
/0+4/4(E$74$/070'$-$2-$>'()4+4>'($02$'&@,2'$
fiscali acin simultnea. Dicho artculo
define una fiscali acin simultnea
+-:-$ ,2$ '+,0(/-$ 02)(0$ /-7$ -$ :E7$
F'()07$>'('$0G':42'($74:,&)E20':02)0H$
+'/'$ ,2'$ 02$ 7,$ >(->4-$ )0((4)-(4-H$ &'$
situacin fiscal de una persona o
>0(7-2'7$ 02$ &'7$ I,0$ )02@'2$ ,2$ 42)0(J7$
com n o relacionado, con la finalidad
/0$ 42)0(+':84'($ +,'&I,40($ 42?-(:'+452$
(0&03'2)0$ I,0$ -8)02@'2#$ 9$ 2430&$
internacional es posible identificar incluso
,2$ 6-/0&-$ /0$ 9+,0(/-$ =$ C4(0+)(4+07$
para la reali acin de fiscali aciones
74:,&)E20'7#$ K'&3-$ >-($ &-$ (0&')43-$ '$ &'$
+,07)452$ /0$ 7-80('2*'$ )0((4)-(4'&$ =$ -)(-7$
'7>0+)-7$ >(-+0/4:02)'&07H$ ,2'$ >'()0$
4:>-()'2)0$/0$07)0$:')0(4'&$07$'>&4+'8&0$
a las posibles fiscali aciones simultneas
-(@'24L'/'7$'$2430&$/-:J7)4+-#$
. as
fiscali aciones
simultneas
+-2)(48,=02$'$/07+,8(4($&'$0G>&-)'+452$-$
0&$ '8,7-$ /0$ &'7$ &0=07$ =$ >(-+0/4:402)-7$
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974:47:-$ @'('2)4L'2$ '&)-7$ 2430&07$
de eficacia respecto al intercambio
/0$ 42?-(:'+452$ 02)(0$ A,(47/4++4-207$
)(48,)'(4'7$=$>0(:4)02$,2'$(0347452$@020('&$
/0$ )-/'7$ &'7$ '+)434/'/07$ 0:>(07'(4'&07$
(0&03'2)07#$ M':84J2$ (0/,+02$ &'$ +'(@'$
/0$+,:>&4:402)-$/0$&-7$+-2)(48,=02)07$'&$
+--(/42'($&'7$+-27,&)'7$/0$&'7$',)-(4/'/07$
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coordinacin de las fiscali aciones


74:,&)E20'7H$ 70$ >(-/,+0$ 02$ -+'74-207$
&'$>(0702+4'$/0$?,2+4-2'(4-7$/0$,2'$/0$
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equipos de fiscali acin de la s otra s .
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. e e tiende la figura de las fiscali acio207$
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M(48,)'(4'7$/0&$>'*7#
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mutua en materia fiscal prevista en los
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M(48,)'(4-H$&-7$5(@'2-7$/0$&'$9/:4247)('+452$
M(48,)'(4'$ >-/(E2$ (0'&4L'($ '+),'+4-207$ /0$
fiscali acin a instancia de las autoridades
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/07'((-&&-$ /0$ /4+N'7$ '+),'+4-207$ >-/(E2$
07)'($ >(0702)07$ ?,2+4-2'(4-7$ /0$ -)(-7$
%7)'/-7H$>(034'$',)-(4L'+452$/0$&'$',)-(4/'/$
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las unciones de fiscali acin de uncionarios
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&'$ >-7484&4/'/$ /0$ I,0$ &'7$ ',/4)-(*'7$ 70'2$
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en materia fiscal, podrn incorporarse con
0&$3'&-($>(-8')-(4-$I,0$>(-+0/'$+-2?-(:0$

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G'2'13)+ H-.'2-$10)-$(+ <206&.$20)+ *)62'+
$*0*.'-10$+ $/40-0*.2$.0>$+ 4&.&$+ '-+
materia fiscal, estar acultada para
$I+J'%&'202+ $+ ()*+ )6(07$/)*+ .206&.$20)*,+
5$2$+ %&'+ 1)45$2'A1$-+ $-.'+ *&*+
oficinas a dar contestacin a las
52'7&-.$*+ %&'+ *'+ ('*+ K)24&('-+ )+ $+
reconocer firmas, documentos o
60'-'*9
6I+J'%&'202+ $+ ()*+ )6(07$/)*+ .206&.$20)*,+
5$2$+ %&'+ '=306$-+ '-+ *&+ /)4010(0),+
establecimientos o en las oficinas de
($+52)50$+;/40-0*.2$108-+<206&.$20$,+()*+
(062)*+ D+ 2'70*.2)*+ D+ /)1&4'-.)*+ %&'+
*&*.'-.'-+($+1)-.$60(0/$/+)+%&'+'*.L-+
2'($10)-$/)*+ 1)-+ 3'13)*+ >0-1&($/)*+
$+ ($+ 7'-'2$108-+ /'+ )6(07$10)-'*+

.206&.$20$*,+ $*E+ 1)4)+ /)1&4'-.)*+


D+
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5$2$+()+1&$(+/'6'2?+).)27$2+&-+5($A)+
mnimo de . das.
+ M$+ ;/40-0*.2$108-+ <206&.$20$+ .$460L-+
5)/2?+ 2'%&'202+ 1)50$+ /'+ ()*+ 4'/0)*+
/'+$(4$1'-$40'-.),+)+%&'+*'+5)-7$+
$+ *&+ /0*5)*0108-+ .)/$+ ($+ 0-K)24$108-+
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D+ ()*+ 52)72$4$*+ /'+ *0*.'4$+ B)+
*)K.N$2'+ 6?*01)+ )+ /'+ 6$*'I+ D+ $+ ()*+
52)72$4$*+/'+$5(01$108-+B)+*)K.N$2'+
/'+ $5(01$108-I+ %&'+ *'+ &.0(01'-+ '-+
()*+ *0*.'4$+ 0-K)24?.01)*+ /'+ 2'70*.2)+
D+ 1)-.$60(0/$/+ /'+ ($*+ $1.0>0/$/'*+
&+ )5'2$10)-'*+ %&'+ *'+ >0-1&('-+
1)-+ ($+ .206&.$108-,+ D$+ *'$+ %&'+ '(+
52)1'*$40'-.)+*'+2'$(01'+'-+'%&05)*+
52)50)*+)+$22'-/$/)*+)+%&'+'(+*'2>010)+
()+2'$(01'+&-+.'21'2)9
c Practicar fiscali aciones en el
/)4010(0)+ /'+ ()*+ 1)-.206&D'-.'*,+ ()*+
.'21'2)*+ 2'*5)-*$6('*+ )+ .'21'2)*+
2'($10)-$/)*+ 1)-+ '(()*+ D+ 2'>0*$2+ *&+
1)-.$60(0/$/+D+60'-'*9
/I+O2$1.01$2+ &+ )2/'-$2+ *'+ 52$1.0%&'-+
$1.&$10)-'*+ /'+ >$()2$108-+ /'+
60'-'*,+ 2'-.$*,+ 52)/&1.)*,+ /'2'13)*+
D+5$.204)-0)*+'-+7'-'2$(+/'+5'2*)-$*+
D+ '-.0/$/'*+ 5@6(01$*+ D+ 520>$/$*9+
:*.$*+ $1.&$10)-'*,+ .'-/2?-+ 5)2+
)6C'.)+ ($+ .$*$108-+ )+ 1)452)6$108-+
/'(+ >$()2+ /'1($2$/),+ 5)2+ 1&$(%&0'2$+
/'+ ()*+ 4'/0)*+ $/40.0/)*+ 5)2+ '(+
)2/'-$40'-.)+C&2E/01)+>07'-.'9+

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!"#$!"%&'()*+**,-&"(.%/%('#&)*.(*!,0%"!"%1'*.(*0&)*#-%2$#&)
+*.(*0!*!)%)#('"%!*!./%'%)#-!#%3!*/$#$!*('*/!#(-%!*4%)"!0

e Practicar la verificacin sica de toda


#$%&'( )'( *+','&-( +,#$.&/( ).0%,1'( &.(
10%,&2/01'3
45( 6'#%*%0( )'( $/&( 4.,#+/,%0+/&( 7(
'82$'%)/&( 29*$+#/&( )'( 1/)/&( $/&(
,+:'$'&( )'( $%( /0;%,+<%#+=,( 2/$>1+#%(
)'$( ?&1%)/-( $/&( +,4/08'&( 7( )%1/&( @.'(
2/&'%,( #/,( 8/1+:/( )'$( 'A'0#+#+/( )'(
&.&(4.,#+/,'&3
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)/#.8',1/&(
+,&2'##+/,%)/&(7(1/8%0(8')+)%&()'(
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C3( D%( E)8+,+&10%#+=,( F0+*.1%0+%( 2/)0G(
'A'0#'0( '&1%&( 4%#.$1%)'&( #/,A.,1%-(
+,)+&1+,1%( /( &.#'&+:%8',1'-( 2.)+',)/(
0'@.'0+0( '$( %.H+$+/( )'( $%( 4.'0<%( 29*$+#%(
2%0%( 'A'0#'0$%&-( @.'( $'( &'0G( #/,#')+)/(
&+,( 8G&( 10G8+1'-( 2.)+',)/( +,#$.&+:'(
20%#1+#%0( %$$%,%8+',1/&( 7( &'#.'&10%0(
*+','&( 7( )/#.8',1/&( )'( #/,4/08+)%)(
#/,(($/()+&2.'&1/(2/0($%&($'7'&3(
!"#$%&'()"*
e agrupan las acultades de fiscali acin
,'#'&%0+%&( 2%0%( '$( )'&%00/$$/( )'( '&1'(
20/#')+8+',1/-( @.'( '&( )'( #/820/*%#+=,(
2$',%( '( +,1',&+:%( 7( &'( /0+',1%( %( $%(
)'1'08+,%#+=,( )'( 10+*.1/&( /8+1+)/&( 7( )'(
+82/&+#+=,( )'( &%,#+/,'&-( #/,&+)'0G,)/$%&(
#/8/(.,(#/,A.,1/()'(4%#.$1%)'&(%2$+#%*$'&(
',( .,( 8+&8/( 20/#')+8+',1/3( E)'8G&-(
'$( 20'#'21/( ',.8'0%( $%&( %##+/,'&( 8G&(
comunes de fiscali acin, entre ellas, la
)'(/*1','0(+,4/08%#+=,(&/*0'(.,(/*$+;%)/(
10+*.1%0+/-(.,(;0.2/()'($/&(8+&8/&-(/(+,#$.&/(
)'( 1'0#'0/&( ,/( /*$+;%)/&( %( 2%;%0( &.8%&(
)'()+,'0/3(I'(%J>(@.'(&'(.1+$+#'($%('H20'&+=,(
;',K0+#%()'(L/*$+;%)/(10+*.1%0+/M3(?$(%01>#.$/(
&.*0%7%( @.'( '&1%&( 4%#.$1%)'&( 2.')',(
&'0:+0( )'( *%&'( 2%0%( '$( #.82$+8+',1/( #/,(
$/&( N/,:',+/&( )'( I'0'#J/( B,1'0,%#+/,%$(
F0+*.1%0+/( &/*0'( %&+&1',#+%( %)8+,+&10%1+:%(
mutua en materia fiscal.

'+,-./012 34562 789:++10012 ;802 <+1.8;=>=8?,12


;82@=9.:0=A:.=B?6
. El procedimiento de fiscali acin se
iniciar mediante la notificacin de un
)/#.8',1/( )'( +,+#+/( )'( %#1.%#+/,'&-(
@.'( )'*'0G( '&1%0( 4.,)%)/( ',( /0)',(
20/:',+',1'( )'( %.1/0+)%)( #/82'1',1'(
)'($%(E)8+,+&10%#+=,(F0+*.1%0+%-(',($%(@.'(
&'(+,4/08'()'$(%$#%,#'(1/1%$(/(2%0#+%$()'(
$%&( %#1.%#+/,'&-( )'1%$$%,)/( $/&( 10+*.1/&(
, en su caso, los perodos fiscales que
#/820',)'0G-( $/&( $.;%0'&( )/,)'( J%(
de practicarse el acto de fiscali acin,
as como la identificacin del o de los
4.,#+/,%0+/&(%#1.%,1'&3
. Cuando el ocupante de la finca o
edificio bajo cu a custodia se hallare el
8+&8/( &'( /2.&+'0'( %( $%( ',10%)%( )'( $/&(
fiscali adores, estos podrn llevar a cabo
&.( %#1.%#+=,( &/$+#+1%,)/( )+0'#1%8',1'(
'$(%.H+$+/()'($%(4.'0<%(29*$+#%3
( N.%,)/( &'( 10%1'( )'( #%&%( J%*+1%#+=,(
)'$(#/,10+*.7',1'(/(1'0#'0/(0'&2/,&%*$'(
&'0G( 20'#+&/( /*1','0( 20':+%8',1'(
8%,)%8+',1/( A.)+#+%$-( &%$:/( @.'( '&1'(
manifieste su consentimiento.
"3( D%&(%#1.%#+/,'&(@.'(&'()'&%00/$$',(',('$(
curso del procedimiento de fiscali acin
&'()/#.8',1%0G,(',(%#1%&-(',($%&(@.'(&'(
J%0G,(#/,&1%0(',(4/08%(#+0#.,&1%,#+%)%(
$/&( J'#J/&( 7( /8+&+/,'&( @.'( &'( J.*+'0',(
conocido por los fiscali adores. os
J'#J/&( .( /8+&+/,'&( #/,&+;,%)/&( 2/0(
los fiscali adores, cuando no sean
desvirtuados por el fiscali ado, hacen
20.'*%()'($%('H+&1',#+%()'(1%$'&(J'#J/&(
/( )'( $%&( /8+&+/,'&( ',#/,10%)%&( 2%0%(
'4'#1/&( )'( #.%$@.+'0%( )'( $/&( 10+*.1/&(
a cargo del fiscali ado en el perodo
0':+&%)/-( %.,@.'( )+#J/&( '4'#1/&( ,/( &'(
#/,&+;,',(',(4/08%('H20'&%3(
. Durante el desarrollo de la fiscali acin $/&(
uncionarios actuantes, a fin de asegurar
$%( #/,1%*+$+)%)-( #/00'&2/,)',#+%( /(
*+','&( @.'( ,/( '&1K,( 0';+&10%)/&( ',( $%(
#/,1%*+$+)%)-( 2/)0G,-( +,)+&1+,1%8',1'-(

!""

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(%)*$%&)*&+,)'-%&!.'/#!0.'%&)*$&+'0!1
$'*('4&5$(*2!)!.&*('*0!*(6,(-%('"%!*%2(-&!/(-%"!'!

$%&&'() *) +*&*+'() ,'(+'$) %-) ./+0*$)


.*+1,%-2*$3) 4/%-%$) *) %-) ,1%4&%$3)
archivos u oficinas donde se encuentren,
'$5)+*,*).%6'(&*$)%-)+'&/.'.).%).%78$/2*)
al fiscali ado o a la persona con quien se
%-2/%-.') &') ./&/9%-+/') 7(%:/*) /-:%-2'(/*)
;1%) '&) %<%+2*) <*(,1&%-=) >-) %&) +'$*) .%)
;1%)'&9?-).*+1,%-2*);1%)$%)%-+1%-2(%)
en los muebles, archivos u oficinas que
se sellen, sea necesario al fiscali ado
7'(') (%'&/@'() $1$) '+2/:/.'.%$3) $%) &%)
7%(,/2/(A)%B2('%(&*)'-2%)&')7(%$%-+/').%)
los fiscali adores, quienes podrn sacar
+*7/').%&),/$,*3).%6A-.*$%)+*-$2'-+/')
.%)%$2%)0%+0*=
. as actuaciones de fiscali acin
.%4%(A-)+*-+&1/($%)%-)1-)7&'@*),AB/,*)
de . meses. o obstante, se podr
prorrogar por otros . meses cuando se
.%-)&'$)$/91/%-2%$)+/(+1-$2'-+/'$C)
'D)E1'-.*) &'$) '+21'+/*-%$) (%:/$2'-)
%$7%+/'&)+*,7&%6/.'.=)
4D)E1'-.*)%-)%&)2('-$+1($*).%)&'$),/$,'$)
$%).%$+14(');1%)%&)*4&/9'.*)2(/412'(/*)
0') *+1&2'.*) ') &') F.,/-/$2('+/8-)
G(/412'(/') '&91-') .%) &'$) '+2/:/.'.%$)
%,7(%$'(/'&%$) *) 7(*<%$/*-'&%$) ;1%)
(%'&/+%=
) H*$)'+1%(.*$).%)',7&/'+/8-).%&)7&'@*)
&%9'&,%-2%) 7(%:/$2*) $%(A-3) %-) 2*.*)
+'$*3),*2/:'.*$3)+*-)(%<%(%-+/')')&*$)
0%+0*$)I)<1-.',%-2*$).%).%(%+0*
. Asimismo, las actuaciones de fiscali a+/8-)
-*) 7*.(A-) $1$7%-.%($%) 7*() ,A$) .%)
. meses por causas no imputables al
*4&/9'.*) 2(/412'(/*=) J'(') %$2*$) %<%+2*$3)
/-2%((1,7/(A-) %$2%) 7&'@*3) %-2(%) *2('$3)
&'$):/$/2'$)'&)&19'()%-);1%)$%).%$'((*&&'-)
&'$) '+21'+/*-%$3) &'$) '1./%-+/'$) %-) &'$)
oficinas de la Administracin Tributaria
I) &*$) (%;1%(/,/%-2*$) .%) /-<*(,'+/8-) '&)
*4&/9'.*)2(/412'(/*)I)')2%(+%(*$=)
K=) >&) %<%+2*) .%) -*) +*-+&1$/8-) .%) &'$)
'+21'+/*-%$)%-)7&'@*3)*).%)$1)$1$7%-$/8-)
7*(),A$).%&)7&'@*)/-./+'.*)%-)%&)-1,%('&)

'-2%(/*(3) $%(A) %&) ;1%) &') 7(%$+(/7+/8-)


-*) $%) 2%-9') 7*() /-2%((1,7/.') +*-) &'$)
'+21'+/*-%$) '-2%(/*(%$=) F$/,/$,*3)
.1('-2%)%&)2/%,7*);1%)%B+%.')%&)7&'@*)
m imo de fiscali acin indicado en
%&) -1,%('&) L3) /-+&1I%-.*) $1$) 7(8((*9'$3)
*3) ) .1('-2%) &') $1$7%-$/8-) ;1%) %B+%.')
%&) 7&'@*) /-./+'.*) %-) %&) -1,%('&) M3)
-*) +*((%(A-) /-2%(%$%$) (%$7%+2*) .%) &')
*4&/9'+/8-) 2(/412'(/') './+/*-'&) ;1%)
%:%-21'&,%-2%)&&%91%)').%2%(,/-'($%=)
N=) E1'-.*) ') 61/+/*) .%) &*$) <1-+/*-'(/*$)
'+21'-2%$) $%) 0'I'-) *42%-/.*) &*$)
.'2*$) I) 7(1%4'$) -%+%$'(/*$) 7'(')
<1-.',%-2'() &*$) '+2*$) ;1%) 7(*+%.%)
dictar, levantarn un acta final de cierre
de las actuaciones de fiscali acin.
O/) %-) %$2%) '+2*) -*) %$21:/%(%) 7(%$%-2%)
el fiscali ado o su representante, se le
.%6'(A)+/2'+/8-)7'(');1%)%$2P)7(%$%-2%)
') 1-') 0*(') .%2%(,/-'.') .%&) .5')
$/91/%-2%=) O/) -*) $%) 7(%$%-2'(%3) %&) '+2')
final se levantar ante quien estuviere
presente en el lugar fiscali ado. En ese
,*,%-2*)+1'&;1/%(').%)&*$)<1-+/*-'(/*$)
que ha an intervenido en la fiscali acin
el fiscali ado o la persona con quien
se entiende la diligencia firmarn el acta
de la que se dejar copia al fiscali ado.
i el fiscali ado o la persona con quien se
%-2%-./8) &') ./&/9%-+/') -*) +*,7'(%+%-)
a firmar el acta, se niegan a firmarla,
o el fiscali ado o la persona con quien
$%) %-2%-./8) &') ./&/9%-+/') $%) -/%9'-)
') '+%72'() &') +*7/') .%&) '+2'3) ./+0')
+/(+1-$2'-+/') $%) '$%-2'(A) %-) &') 7(*7/')
'+2') $/-) ;1%) %$2*) '<%+2%) &') :'&/.%@) I)
:'&*()7(*4'2*(/*).%)&'),/$,'=)
Q=) E*-+&1/.'$) &'$) '+21'+/*-%$) .%)
fiscali acin, los uncionarios actuantes
%,/2/(A-) 1-') 7(*71%$2') 7(*:/$/*-'&)
.%) (%91&'(/@'+/8-) %-) &') +1'&) $%) 0'(A-)
constar los ajustes o modificaciones a
&') '12*&/;1/.'+/8-) *) .%+&'('+/8-) .%&)
sujeto fiscali ado, o la determinacin
;1%) +*-$/.%('-) 7(*+%.%-2%) %-) +'$*)

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9&:7'$*-%'6(3&;7,4$./(32&(6(,<='$(0%&7'&
pla o de .... das para que manifieste su
/(':(,-.$*$&6(6*0&(&8*,/.*02&(&8*,*&>7%&
*0%<7%&0(&>7%&/('5%'<*&*&37&$%,%/)(?&&
@*,*&%:%/6(3&$%0&80*A(&$%&/('/073.1'&$%&
actuaciones a que se refiere el numeral
#&$%&%36%&*,64/70(2&3%,=&/('&0*&%-.3.1'&$%&
%36*& 8,(87%36*& %'& >7%& 3%& 6%'$,='& 8(,&
/('/07.$*3?&&&
!B?& C'& /*3(& $%& $.3/(':(,-.$*$& 6(6*0& (&
8*,/.*02& 3%& 8($,=& /.6*,& *0& (+0.<*$(&
tributario a una audiencia final en
0*& >7%& 3%& 0%& %D8('$,=& 0*& 5*0(,*/.1'&
,%*0.A*$*&8(,&0(3&:7'/.('*,.(3&*/67*'6%3&
$%& 0(3& *,<7-%'6(3& 8,%3%'6*$(32&
.'36='$(0(& *& ,%<70*,.A*,& %'& /*3(& $%&
>7%& 3%& -*'6%'<*& 0*& 8,(87%36*& $%&
,%<70*,.A*/.1'& 6(6*0& (& 8*,/.*0-%'6%?&
E,*6='$(3%& $%& 7'*& 8%,3('*& ;7,4$./*& %0&
sujeto fiscali ado, se procurar citar a
%36*& /(-8*,%/%'/.*2& *$%-=3& $%& *0&
,%8,%3%'6*'6%&0%<*02&*&0(3&3(/.(3&$7%F(3&
$%&0*&%'6.$*$?
!!?& C'& /*3(& $%& '(& 8,%3%'6*/.1'& *& 0*&
*7$.%'/.*& (& %'& /*3(& $%& >7%& %'&
sta se confirme la incon ormidad
6(6*0& (& 8*,/.*02& 3%& /('6.'7*,=& /('&
el procedimiento a que se refiere el
*,64/70(&GH&&$%&%36%&I1$.<(?
!H?& J*& ,%<70*,.A*/.1'& 3(+,%& 0*& >7%& 3%&
)*9*& %-.6.$(& /(':(,-.$*$& '(& 8($,=&
modificarse salvo que hubiese mediado
manifiesto error de hecho.
!"?& J*& 0.>7.$*/.1'& >7%& 3%& $./6%& 6%'$,=&
carcter previo o definitivo seg n lo
%36*+0%/.$(& %'& %0& *,64/70(& G!& $%& %36%&
I1$.<(?
!"#$%&'()"*
!?& C36%& *,64/70(2& >7%& 6.%'%& 373& /(,,%0*6.5(3&
%'& 0(3& *,64/70(3& 5.'/70*$(3& /('& 0*&
fiscali acin tributaria como medio para
$%6%,-.'*,& 6,.+76(32& 8,%6%'$%& *0.'%*,&

%0& 8,(/%$.-.%'6(& *& 0(3& /*-+.(3& $%& 0*&


*7$.6(,4*&6,.+76*,.*&%'&0(3&K06.-(3&*F(3?
. Ello obliga a que el acto de fiscali acin,
3%& %'/7*$,%& %'& /0*,*3& '(,-*3& >7%&
$%6%,-.'*'& *6,.+7/.('%32& :*/706*$%32&
$%,%/)(3& 9& $%+%,%3& $%0& *7$.6(,& 9& $%0&
*7$.6*$(2&9&*&0*&5%A&%'&7'&8,(/%$.-.%'6(&
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0*& :(,-70*/.1'& $%& */6(32& -%$.$*3& 8*,*&
*3%<7,*,& 0*& $(/7-%'6*/.1'& ,%5.3*$*& 9&
un acta final de la fiscali acin, la que
*& 0*& 5%A& >7%& /.%,,*& %0& 8,(/%$.-.%'6(2&
/7-80%& /('& 0*3& $%+.$*3& <*,*'64*3& $%0&
/('6,.+79%'6%?
"?& C0& 8,(/%$.-.%'6(& 3%& %36,7/67,*& /('& 7'&
*/6(& :(,-*0& $%& .'./.(& $%& */67*/.('%3&
en que se define su alcance. uego,
3%& $%3*,,(00*'& 0*3& */67*/.('%32& /('&
7'& .-8%,*6.5(& $%& '(& 3738%'3.1'& 9& $%&
'(& $7,*/.1'& -*9(,& >7%& /.%,6(& 80*A(2&
especificndose las condiciones para
>7%&3%&/('3.$%,%'&%D/%$.$(3?&L%&37<.%,%&
*& 0(3& 8*43%32& 6,*6='$(3%& $%& 0(3& /*3(3&
$%& %38%/.*0& /(-80%;.$*$2& 8,%/.3*,&
los supuestos especficos en que tal
3.67*/.1'&3%&$*2&0(&>7%&$%8%'$%,=&$%&0*3&
8*,6./70*,.$*$%3&$%&/*$*&(,$%'*-.%'6(&
;7,4$./(?&&
M?& J*&%D/%$%'/.*&%'&0(3&80*A(3&'(&8,($7/%&
0*&/*$7/.$*$&$%0&8,(/%$.-.%'6(&8%,(&34&
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intereses a cargo del fiscali ado, lo que
encuentra justificacin en que es la
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finalmente se llegue a determinar una
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se citar a una audiencia final oral,
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lo cual se ha mostrado efica en la
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sujeto fiscali ado, se continuar con el
0164/7+)+/-56& 7/5/1)+-(5+26& 46)I-&
01/2+.56&/-&/8&(15E4386&JK&7/&/.5/&L67/86%
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K%& O(.& )/7+7(.& <(*1?-& 7/& ./1&
proporcionadas al fin que se persiga.
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a que se refiere el artculo
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. os actos de fiscali acin podrn
7/.(11688(1./& +-7+.5+-5()/-5/& ./:I-&
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d En las oficinas p blicas.

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. os fiscali adores de los tributos podrn


entrar en las fincas, locales de negocio
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fiscali acin, en ati ando que stos no se
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95'/'9+2%*'%5'(0+'%,%.2*%5'630*0+2*%95'70*+2*%
'1%'.%,5+</3.2%!"B%&'.%F2&'.2A%9,5,%63'%.2*%
fiscali adores ejer an sus unciones.
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!C% ?3,1&2% 9,5,% .,% '.,-25,/0@1% &'% .,%
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que no puedan cuantificarse de orma
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manifiesto
con observaciones al
2-.04,&2% +50-3+,502% 9,5,% 63'% ;25(3.'%
31,%95293'*+,%63'%9'5(0+,%,./,1G,5%31%
acuerdo, concedi ndole un pla o de .
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2925+312A%*'%95245,(,5)1%01*+,1/0,*%&'%
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tambi n podr partir del fiscali ado,
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/3,.630'5% (2('1+2% &'.% 952/'&0(0'1+2%
de fiscali acin en que vislumbre una
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refiere el numeral , o bien aprovechar
'.%950('5%+'5/02%&'.%9.,G2%&'%,.'4,/021'*%
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a que se refiere el prra o siguiente
9,5,% /21(01,5% .,% 5',.0G,/0@1% &'% &0/H,%
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se fijen reglamentariamente.
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se refieren los numerales
del artculo
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tendr los e ectos a que se refiere el
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sobre el secreto fiscal en este tipo de
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la deuda ejecutada sea firme, salvo
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1-.)()6+0/%'/%6/'141.)%)?3()6+,)-.)$

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modificacin del acto administrativo del
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el archivo de los cr ditos tributarios firmes
-&D-=(5&.*&3-&J-1/*).-&KI83/1-&&*)&5-L2)&
.*&+6&8-@(&>(),(&(&/)1(85-8/3/.-.%
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en caso de ubicar bienes suficientes del
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fiscali acin deudas tributarias, en ra n
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1-+(& .*& 3-& /)1(85-8/3/.-.9& )(& />03/1-& 3-&
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5*=-3/.-5&3-&.*6.-%
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05-1,/1-5& *3& *>8-54(& 05*1-6,(5/(& .*&
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3-& 1-),/.-.& 76*& 05*+6>/83*>*),*&
-.*6.*)& 3(+& (83/4-.(+& ,5/86,-5/(+& (&
76/*)*+& 06*.-)& 5*+63,-5& .*6.(5*+&
+(3/.-5/(+& (9& *)& +6& .*D*1,(9& 3-& /)?/8/1/2)&
4*)*5-3&.*&8/*)*+9&-),*+&.*&3-&D*1?-&*)&
que el cr dito fiscal est determinado o
+*-&*N/4/83*&*)&16-376/*5&05(1*./>/*),(9&
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(5/4/)*& 3-& ./3/4*)1/-& :& +*& 3*=-),-5E& 3-&
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precautorio se convertir en definitivo
($& +.& 4(131.& $(6().'3.& -.'.& .)(;*'.'&
(+&-.;%&1(&+.&1(*1.&1(5('43$.1.<
=<& >+& 6*4-+343($5%& 1(& +.)& %:+3;.63%$()&
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-'(5($1.& (,35.'& E9& 6*.$1%& $%& )(& 5'.5(&
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se refiere el numeral de este artculo,
1(:('B$&)(;*3'&+.&-'(+.638$&()5.:+(631.&
-.'.& (+& (4:.';%<& >$& $3$;F$& 6.)%&
)(& .1%-5.'B$& .D*(++.)& D*(& -*(1.$&
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permite garanti ar el inter s fiscal en
+%)& 6.)%)& D*(& )(0.+.& (+& -'(6(-5%2& )3$&
(4:.';%9& )(& '(D*3('(& 1(& *$& -+./%&
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(4:.';%&-%'&%5'.&H%'4.&1(&;.'.$5?.<
I<& A.4:3J$& )(& -'(,J& +.& 3$73:3638$& ;($('.+&
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+.&D*(&1(:(&D*(1.'&)3$&(H(65%&6*.$1%&
el deudor presente bienes suficientes
1(& (4:.';%& *& %5%';*(& %5'.& ;.'.$5?.<&
>$& 5%1%)& +%)& 6.)%)& ($& D*(& -'%6(1.& (+&
(4:.';%& -'(6.*5%'3%9& E& ($& +%)& D*(& $%&
-*(1.& 7.6(')(& (H(653,%& -%'& +.& H.+5.& 1(&
bienes conocidos o por dificultades para
cuantificar los tributos omitidos, cabe
1(6'(5.'&+.&3$73:3638$&;($('.+&1(&:3($()<

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!"#$%&'()*
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32%$.&'() 4567) !(/.0#%() 80) ,/92"..,:/)
!$% &'()*+*,-.% +(/0122+3(% *0+4,*10+1% *'5'%
+(2,678+6+.(*'% 5.% ('061)% *0+4,*10+1)%
),)*1(2+18.)% '% /'0618.)9% 7'0% 2'6+)+3(%
o por omisin, que est tipificado
)1(2+'(15'%.(%.)*.%&35+:'%'%.(%('061)%
;,0<5+21)%5.%01(:'%8.:18$%=1)%+(/0122+'(.)%
tributarias se clasifican en leves, graves
mu graves, seg n lo dispuesto en cada
21)'% .(% 8')% 10*<2,8')% !>?% 1% !@?% 5.% .)*.%
&35+:'$%
. Cada in raccin tributaria se calificar
de orma unitaria como leve, grave
o mu grave , en el caso de multas
70'7'02+'(18.)9%81%)1(2+3(%A,.%70'2.51%
se aplicar sobre la totalidad de la
41).% 5.% 81% )1(2+3(% A,.% .(% 2151% 21)'%
2'00.)7'(51$
!;<=>?3@*;A
. e o rece una definicin de in raccin
*0+4,*10+1% 1)'2+151% 18% +(2,678+6+.(*'%
*1(*'%5.%'48+:12+'(.)%),)*1(2+18.)%2'6'%
/'0618.)9% '7*1(5'% 7'0% ,(% 2'(2.7*'%
1678+'% 5.% *18% /'061% A,.% .(:8'41%
.(% B8% 81)% 5+/.0.(*.)% /'061)% '% *+7')% 5.%
+(2,678+6+.(*'%5.%81)%('061)%*0+4,*10+1)$
C$% D.% 128101% A,.% .8% 6.0'% +(2,678+6+.(*'%
5.% ,(1% '48+:12+3(% ),)*1(2+18% '% /'0618%
('% +678+21% 81% 2'6+)+3(% 5.% ,(% E+8<2+*'F%
*0+4,*10+'9% )+('% A,.% .88'% 5.7.(5.% 5.% ),%
tipificacin como tal, lo que obedece
18% 70+(2+7+'% 5.% G.0.2H'% % I.(18% 5.%
E*+7+2+515F$%

. i bien en la versiones anteriores de


.)*.% J'5.8'% ).% '7*141% 7'0% 5+)*+(:,+0%
entre
in raccin administrativa
contravencin , para reservar la
primera denominacin a las violaciones
1% 81)% '48+:12+'(.)% *0+4,*10+1)% 61*.0+18.)%
'% ),)*1(2+18.)% -% 81)% ).:,(51)% 1% 81)%
violaciones de obligaciones ormales,
.(% 0.18+515% ('% ).% 170.2+1% 5+/.0.(2+1%
18:,(1% .(% .8% 0B:+6.(% ;,0<5+2'% 5.% 8')%
5')% *+7')% 5.% +8<2+*')$% K(% 710*+2,8109% 81%
eliminacin de la distincin coad uva
1%.0015+210%81%+5.1%5.%A,.%81)%)1(2+'(.)%
por violacin de deberes ormales son
automticas o basadas en regmenes
de responsabilidad objetiva.
"$% G.% .)*.% 6'5'9% 41;'% 81% 5.('6+(12+3(%
in racciones tributarias administrativas
se inclu e, por una parte, la violacin
5.%8')%5.4.0.)%),)*1(2+18.)%'%61*.0+18.)9%
que estn re eridos al cumplimiento
5.% 81)% '48+:12+'(.)% 5.% 71:10% ,(1%
),61% 5.% 5+(.0'% ).1(% .(% 2'(2.7*'% 5.%
*0+4,*'% L'48+:12+3(% 70+(2+718M% '% 2'6'%
71:'% 1% 2,.(*1$% K)*.% *+7'% 5.% +(/0122+3(%
administrativa
tributaria
provoca
5+0.2*16.(*.% ,(% 7.0;,+2+'% 7.2,(+10+'%
18% N+)2'% 5.% 710*.% 5.% 8')% '48+:15')%
*0+4,*10+')9% 7'0% 8'% A,.% *+.(.(% 2'6'%
4+.(% ;,0<5+2'% *,*.815'% .8% 71*0+6'(+'%
5.8% K)*15'$% I'0% '*01% 710*.9% *164+B(% ).%
inclu e la violacin de las disposiciones
relativas a los deberes ormales de
(1*,018.O1% *0+4,*10+19% A,.% ('% 21,)1(%
7.0;,+2+'% .2'(36+2'% 5+0.2*'% -% *+.(.(%
2'6'% 4+.(% ;,0<5+2'% *,*.815'% 81% /,(2+3(%
*0+4,*10+1% L5.% :.)*+3(9% 2'(*0'8% *0+4,*10+'9%
0.21,512+3(M$

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/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"

. a clasificacin de las in racciones


entre leves, graves
mu graves se
$%&'()*+', (*+, &', (*+(-$$%+()', .%,
.%/%$0)+'.'1, ()$(-+1/'+()'12, 3$%1%+/%1,
%+, &', (*+.-(/', .%&, 1-4%/*, )+5$'(/*$2,
las cuales se especifican al desarrollar
cada tipo in ractor. Como se ver, la
%6)1/%+()', .%, *(-&/'()7+, 8, &', -/)&)9'()7+,
.%, 0%.)*1, 5$'-.-&%+/*1, (*+1/)/-8%+, &*1,
criterios bsicos para distinguir entre las
in racciones leves, graves mu graves.

P;, B%1%,',&',%6(&-1)7+,.%&,/%6/*,.%&,Q*.%&*,
de la figura del delito de de raudacin
/$)C-/'$)'2,1%,1-A)%$%,-+',$%.'(()7+,3'$',
&*1,@7.)A*1,B%+'&%1,(*0*,&',D-%,1)A-%R

:;, <%,=',*3/'.*,%+,%1/%,>?/-&*,3*$,%6(&-)$,&',
figura del delito tributario, la cual debera
%+(*+/$'$,'(*0*.*,%+,%&,@7.)A*,B%+'&,
.%, ('.', 3'?12, 1), C)%+, 1%, $%(*+*(%, D-%,
'&A-+*1, 3'?1%1, ='+, *3/'.*, 3*$, $%A-&'$,
esa figura en el propio Cdigo Tributario.

+.7-03,20.&*$ )=.50)25,$ )&$ +.9,$ 5)$


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($
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E;, <*+, (&'$'0%+/%, '3$%()'C&%1, &'1,


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in racciones administrativas los delitos.
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.%, +'/-$'&%9', %+/$%, %&, H%$%(=*, B%+'&,
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D-%,%&,.%&)/*,/$)C-/'$)*,1%,.)5%$%+()',.%,&',
in raccin administrativa por el rgano
D-%, %1/'C&%(%, &', 1'+()7+, J%&, K-%9, *,
>$)C-+'&, B%+'&2, %+, %&, 3$)0%$, ('1*L, &',
I.0)+)1/$'()7+,>$)C-/'$)',%+,%&,1%A-+.*M2,
3*$,%&,3$*(%.)0)%+/*,D-%,.%C%,1%A-)$1%,
J%&,3$*(%1'&,3%+'&2,%+,%&,3$)0%$,('1*L,%&,
administrativo o judicial administrativo,
%+, %&, 1%A-+.*M, 8, 3*$, %&, /)3*, .%, 3%+',
posibilidad de pena privativa de la
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.%, %1/%, /)3*, .%, 3%+', %+, %&, 1%A-+.*M;,
@*0*, A'$'+/?', 4-$)1.)(()*+'&2, &', 3%+',
privativa de libertad, solamente podr
)03*+%$1%,3*$,&',4-1/)()',*$.)+'$)';,I=*$'2,
3%1%, ', %1/'1, .)5%$%+()'1, N*+/*&7A)('1O2,
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3$)+()3)*1, D-%, .%C%+, $%A)$, /'+/*, ',
&*1, .%&)/*1, (*0*, ', &'1, )+5$'(()*+%1,
administrativas, que no son otros que los
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,$0)$%&($4*5'

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en parte de una obligacin fiscal.
e prev un umbral cuantitativo
&'# 7.1(2(%(&-&:# 3.'# 5'# %'# &'5/,(2'#
como una condicin objetiva de
punibilidad . Esto significa que dicho
.;2,-%#;41(;*#1*#+*,;-#7-,)'#&'%#)(7*#
delictivo. a consecuencia es que la
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65' 7"' (+*-$%"!&!8' "9()-&' ,":&,' &3-+,).+!$&'


%"',&'!"-/+*-&3$,$%&%'/"*&,'",'1"(1+'%"'
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a

a conducta objetiva tpica se


/-,-/)',(9-:# '1# 7,(;',# %.6-,:# 7*,#
consistir en la evasin de obligaciones
tributarias materiales, de carcter
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indebidos de beneficios fiscales.
@-;2(A1# 5'# 'B)('1&'# -# %-# *2)'1/(01#
de devoluciones indebidas.

2C#D'#,'3.(','#.1-#-//(01#&'+,-.&-)*,(-:#
/-,-/)',(9-&-#7*,#'%#'16-E*#*#-,&(&:#
5(6.('1&*# -54# %-# -;7%45(;-# ),-&(/(01#
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de esta figura.
/C#D'#-&;()'#%-#/*;(5(01#7*,#*;(5(01>
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-# */.%)-,# 2('1'5# -# 'G'/.)-,# 7*,# %-#
H&;(1(5),-/(01#@,(2.)-,(->
e El tipo subjetivo es doloso, esto es,
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reali acin de un acto voluntario o la
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con relevancia fiscal, con el propsito

e configura como un delito de


,'5.%)-&*:# 1*# &'# 7'%(6,*:# '1# %-#
*,('1)-/(01# 6-,-1)(5)-# 3.'# '1# '5)-#
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e prev
la llamada
e cusa
%'6-%# -25*%.)*,(-I:# &*/),(1-%;'1)'#
/*1*/(&-# /*;*# .1-# -.)*&'1.1/(-#
3.'# +.1/(*1-# /*;*# /-.5-# &'#
levantamiento de la pena opera
como un incentivo para propiciar
la reparacin espontnea del
incumplimiento
delictivo.
Esta
figura requiere la e istencia de
presupuestos positivos
negativos.
os positivos conllevan la reparacin
&'%# (1/.;7%(;('1)*:# 3.'# )('1'# &*5#
elementos la rectificacin el pago.
os negativos consisten en lo que se
&'1*;(1-# '%# '+'/)*# 2%*3.'*:# 3.'#
significa que no debe mediar inicio
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o investigacin por parte de la
H&;(1(5),-/(01#@,(2.)-,(->#

J># D'# 5.6(','# )-;2(A1# 3.'# '1# .1# -,)4/.%*#


complementario se especifiquen las
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# B7"'(+*-$%"!&'%"#!&)%&($4*C'-$*'/"!;)$($+'
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!"#$%&'()*# %(*+),(*-)./# &*0,1+20.# 0#

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+"#$')!0*)*#
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e describe aqu diversos casos de


$%&'()$(*+,-./ 0%/ 1'(1(/ $%/ (*123/ 4)%5/
de reali arse, configuran por s mismos la
de raudacin, es decir, llevan implcito
%6/ &'()$%./ 0%/ 1'(1(/ $%/ )-/ $%3(''2662/
o especificacin del tipo general, lo
4)%/ 7%'8+1%/ 3(6+'/ (6/ 7(32/ $%/ 6(3/ *'91+*(3/
doctrinales hechas a las figuras que se
6+8+1(-/(/6(/$%3*'+7*+,-/:%-%'(65/$%;+$2/
a su carcter gen rico, que no precisa
conductas especficas en que pueda
%31('/+8769*+12/2/+-8%'32/6(/+$%(/$%/('$+$/
2/%-:(<2/(/6(/=$8+-+31'(*+,-/>'+;)1('+(./
!"#$%&'()*+,-)."/0%/1/(2)3)0("452)51'/%56'72!./ ?(3/$+3723+*+2-%3/$%/%31%/>91)62/3%/(76+*(-/
(/12$(3/6(3/+-&'(**+2-%3/1'+;)1('+(3.
#./ =/&(61(/$%/-2'8(3/1'+;)1('+(3/%@7'%3(3/3%/
aplicarn supletoriamente los principios
:%-%'(6%3/ A/ -2'8(3/ $%6/ $%'%*B2/ %-/
materia punitiva. En particular, sern
(76+*(;6%3/ 623/ 7'+-*+7+23/ $%/ 6%:(6+$($5/
tipicidad, responsabilidad subjetiva,
7'272'*+2-(6+$($/A/-2/*2-*)''%-*+(.
89:;<=!>?9@
!./ C6/-)8%'(6/!/1+%-%/72'/2;D%12/326)*+2-('/
6(/ $)$(/ 4)%/ 72$'9(/ 76(-1%('3%/ (*%'*(/
de cules son los te tos aplicables a las
in racciones no previstas en el odelo.
C-/ 1(6/ 3%-1+$2/ 3%/ $%*6('(5/ %-/ 7'+-*+7+25/
la aplicacin de ste, salvo disposicin
6%:(6/%@7'%3(/%-/*2-1'('+25/62/4)%/7)%$%/
3)*%$%'/ *)(-$2/ %3/ 6(/ 7'27+(/ 6%A/ $%/
cada tributo la que prev su propio
'E:+8%-/$%/+-&'(**+2-%3/A/3(-*+2-%3.
#./ C6/ -)8%'(6/ #/ $+372-%/ 6(/ (76+*(*+,-/
3)76%12'+(/ $%/ 623/ 7'+-*+7+23/ :%-%'(6%3/
del derecho en materia punitiva. Es

!"!#$%&'(
!"#$%&'("))%*&+#$,$#"&)%*&+#$-(%./-"(%"#

$%& '()%*)')+& ,-%-(./0-%1-& .*-'1.2+&


en el mbito de las legislaciones la
*+%3)2-(.*)4%& 2-& 5$-& /+3& '()%*)')+3&
)%3')(.2+(-3&2-/&)$3&'$%)-%2)&-%&-/&+(2-%&
penal son aplicables, con alg n mati ,
al mbito tributario. Estos matices no
3$'+%-%&5$-&3-&.'/)5$-%&$%+3&'()%*)')+3&
36& 7& +1(+3& %+8& 3)%+& 5$-& 3-& 0+2$/-%& +&
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punitivo la tipicidad, la responsabilidad
subjetiva o principio de culpabilidad, la
'(+'+(*)+%./)2.28& 5$-& 1)-%-& 1.%1+& $%.&
vertiente objetiva os
l comportamientos
ms graves deben ser sancionados
ms uerte viceversa ,como subjetiva
que implica que la sancin debe
adecuarse a las condiciones subjetivas
2-/& )%=(.*1+(& ?*()1-()+3& 2-& ,(.2$.*)4%8& 7&
/.&%+&*+%*$((-%*).8&5$-&*+%3.,(.&-/&%+%&
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por el mismo hecho .
!"#$%&'()*+,-))./0/%/121)13)'24)/56"2%%/(534)
#"/7&#2"/24@.& .**)4%& $& +0)3)4%& -%& 5$-& *+%3)31-&
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e presamente tipificada en una norma
*+%&(.%,+&2-&/-7:&A+&+931.%1-8&2-%1(+&2-&
/+3&/60)1-3&-31.9/-*)2+3&'+(&B31.8&/.3&%+(0.3&
reglamentarias
administrativas, podrn
integrar la conducta debida cu a violacin
*+%31)1$7-&)%=(.**)4%&1()9$1.().:&
89:;<.!=>9?)
!:& C/&'()%*)')+&2-&1)')*)2.2&-3&*+%3$31.%*)./&
.& *$./5$)-(& )/6*)1+& '-%./:& D-& 2-9-&
(-*+(2.(& 5$-& %+(0./0-%1-& /.& 1B*%)*.&
legislativa e ige que los supuestos de
in raccin sean definidos con remisin
.& /+3& 2-9-(-3& 7& +9/),.*)+%-3& 1()9$1.().3&
(-,$/.2+3& -%& +1(.3& %+(0.3& 2)31)%1.3& 2-&
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'$%1+&*-%1(./&-3&5$-&/.&(-0)3)4%&3-&>.*-&
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E+0+& -3& 9)-%& 3.9)2+& -%& -31.& 0.1-().&


rige el principio de legalidad relativa.
C31+& 5$)-(-& 2-*)(& 5$-& /.& @-7& 2-9-&
-31.9/-*-(& /+3& -/-0-%1+3& -3-%*)./-3&
de los tributos las normas bsicas de
'(+*-2)0)-%1+& '.(.& 3$& .'/)*.*)4%8&
3)%& '-(F$)*)+& 2-& 5$-& -/& (-,/.0-%1+& $&
otras normas generales administrativas
'(-*)3-%&+&*+0'/-1-%&./,$%+3&.3'-*1+3&
2-&-3+3&-/-0-%1+3&-3-%*)./-3:&G+0-0+38&
'+(& *.3+8& /+3& 2-9-(-3& 2-& /+3& +9/),.2+3&
1()9$1.()+3& 2-& 3+'+(1.(& 7& *+/.9+(.(& *+%&
las fiscali aciones de la Administracin
G()9$1.().:&
H:& @.& /-7& '$-2-& /)0)1.(3-& .& -31.9/-*-(& -/&
2-9-(&,-%-(./&2-&/+3&*+%1()9$7-%1-3&2-&
3+portar colaborar con las fiscali aciones
2-&/.&I20)%)31(.*)4%&G()9$1.().8&2-F.%2+&
5$-& 3-.& $%& (-,/.0-%1+& -/& 5$-& '(-*)3-&
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*+/.9+(.*)4%:& C31+& -3& ,-%-(./0-%1-&
.*-'1.2+& '+(& /.& 2+*1()%.& 1()9$1.().& 7&
-/& ;-(-*>+& *+0'.(.2+:& I368& *$.%2+&
una norma tipifica como in raccin la
violacin del deber mencionado, es
claro que se est dando participacin al
(-,/.0-%1+&+&.&+1(.3&%+(0.3&)%=(./-,./-38&
*+0+& /.3& (-3+/$*)+%-3& ,-%-(./-38& -%&
dicha tipificacin.
!"#$%&'()*++-)@"/5%/0/()13)5()%(5%&""35%/2!:& C%& /+3& 3$'$-31+3& -%& 5$-& /.3& *+%2$*1.3&
apreciadas pudieran ser constitutivas
2-& 2-/)1+3& 1()9$1.()+38& /.& I20)%)31(.*)4%&
Tributaria trasladar el e pediente a
conocimiento del inisterio P blico,
se abstendr de seguir el procedimiento
administrativo, mientras la autoridad
judicial no dicte sentencia firme, tenga
lugar el sobreseimiento o el archivo de las
actuaciones o se produ ca la devolucin
por el inisterio P blico. a sancin de
/.& .$1+()2.2& F$2)*)./& '(+2$*1+& 2-& $%.&
sentencia condenatoria no e cluir la
imposicin de sancin administrativa,
salvo que la sancin por delito inclu a
$%&*+0'+%-%1-&'-*$%).()+:&

!"#

!"#

)%*+$%&*+&,-*'.%&!/'0#!1/'%&*+$&,'1!2
/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"

$ %&$ '($ )*+&,-&$ &-./0*1($ 2*$ &3/-.&'4/*$


1&$ 1&2/.(5$ 2*$ 610/'/-.,*4/7'$ 8,/+9.*,/*$
continuar el e pediente sancionador
&'$+*-&$*$2(-$)&4)(-$:9&$2(-$8,/+9'*2&-$
)*;*'$ 4('-/1&,*1($ <,(+*1(-5$ ;$ -&$
reanudar el cmputo del pla o de
<,&-4,/<4/7'$&'$&2$<9'.($&'$&2$:9&$&-.*+*$
49*'1($ -&$ -9-<&'1/7=$ >*-$ *4.9*4/('&-$
administrativas reali adas durante el
perodo de suspensin se tendrn por
/'&3/-.&'.&-=
?=$ @'$ 2(-$ 4*-(-$ &'$ :9&$ 2*$ 610/'/-.,*4/7'$
8,/+9.*,/*$ )*;*$ /'/4/*1($ *4.9*4/('&-$
de comprobacin o investigacin
*<,&4/&$2*$&3/-.&'4/*$1&$2*$&349-*$2&A*2$
absolutoria a que se refiere el artculo
. del Cdigo Penal podr continuar
con las actuaciones sin elevar el caso al
inisterio P blico e imponer las sanciones
administrativas que procedan.
B=$ @'$2(-$-9<9&-.(-$&'$:9&$2*$610/'/-.,*4/7'$
8,/+9.*,/*$ ;*$ )9+/&,*$ &-.*+2&4/1($ 9'*$
sancin, ello no impedir el inicio
;$ 1&-*,,(22($ 1&$ 2*$ *44/7'$ <&'*2=$
C/'$ &0+*,A(5$ -/$ D-.*$ ,&-92.*$ &'$ 9'*$
4('1&'*.(,/*$1&2$-9E&.(5$2*-$/'F,*44/('&-$
:9&$ &-.D'$ &'$ 2*-$ 4('1/4/('&-$ 1&2$
'90&,*2$"$1&$&-.&$*,.G492($,&-<&4.($1&2$
tipo delictivo se entendern subsumidas
en
ste
nicamente respecto del
4(0<('&'.&$ <&49'/*,/($ '($ ,&-*,4/.(,/($
:9&$ <91/&,*$ .&'&,$ 2*$ -*'4/7'$ <&'*2=$
En esta ltima hiptesis, las sanciones
administrativas pecuniarias impuestas
debern ser revocadas, devueltas o
4(0<&'-*1*-$4('.,*$2($1&.&,0/'*1($&'$
&2$<,(4&-($<&'*25$1&+/&'1($,&4('(4&,-&$
4(0($ 9'$ <*A($ /'1&+/1($ /'194/1($ ($
F(,H*1($ <(,$ 2*$ 610/'/-.,*4/7'$ 8,/+9.*,/*=$
Estas reglas tambi n se aplicarn cuando
se sancione administrativamente a una
persona jurdica o ente colectivo sin
<&,-('*2/1*1$ E9,G1/4*$ 1&$ 4('F(,0/1*1$
4('$&2$'90&,*2$?$1&2$*,.G492($!I!$1&$&-.&$
J71/A($ ;$ 2*-$ /'F,*44/('&-$ /0<9.*1*-$
*$ D-.*$ -&$ ,&2*4/('&'$ 4('$ 2(-$ )&4)(-$

imputados a especficas personas sicas


para e ectos de la configuracin de un
1&2/.($.,/+9.*,/(=$
#=$ K'*$0/-0*$*44/7'$9$(0/-/7'$:9&$1&+*$
*<2/4*,-&$ 4(0($ 4,/.&,/($ 1&$ A,*19*4/7'$
1&$9'*$/'F,*44/7'$($4(0($4/,49'-.*'4/*$
que determine la calificacin de una
in raccin como grave o mu grave no
podr ser sancionada como in raccin
/'1&<&'1/&'.&=
. a reali acin de varias acciones
u omisiones constitutivas de varias
in racciones posibilitar la imposicin de
2*-$ -*'4/('&-$ :9&$ <,(4&1*'$ <(,$ .(1*-$
ellas. En este sentido, se considerarn
/'F,*44/('&-$ -&<*,*1*-$ 2*$ <&,-/-.&'4/*$
1&$
/'490<2/0/&'.(-$
F(,0*2&-$
<,&4&1/1(-$ 1&$ 1/-./'.(-$ ,&:9&,/0/&'.(-$
administrativos. in embargo, si las
*44/('&-$ 9$ (0/-/('&-$ :9&$ 4('F(,0*'$
&2$ ./<($ 1&$ 9'*$ /'F,*44/7'$ <9&1&'$ -&,$
4('-/1&,*1(-$ 4(0($ <,&<*,*.(,/(-$ 1&$ ($
incluidos en otro tipo, solo proceder la
sancin correspondiente a este ltimo,
salvo que la sancin por la in raccin
subsumida sea ma or, en cu o caso ser
&-.*$2*$*<2/4*+2&=$$
I=$ @'$4*-($1&$:9&$&2$0/-0($)&4)($/'F,*4.(,$
viole ms de un tipo sin que la aplicacin
1&$ 9'($ &3429;*$ 2*$ *<2/4*4/7'$ 1&2$ (.,(5$
se aplicar la sancin ms grave,
<91/&'1($ *90&'.*,-&$ )*-.*$ &'$ 9'$ $ L=$
<(,$ 4/&'.($ 1&2$ 0('.($ 1&$ 2*-$ -*'4/('&-$
menos graves.
. as sanciones derivadas de la comisin
1&$ /'F,*44/('&-$ .,/+9.*,/*-$ ,&-92.*'$
4(0<*./+2&-$4('$2*$&3/A&'4/*$1&2$/'.&,D-$
a que se refiere el artculo
.
!"#$%&'()"*++
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!"#$%&'()"*
!<& '0& 7,+)+1*+& 25)7()5$581& ,+$(1($+&
01*+$+2+1*+)&+1&+6&H(2+6(&2+&G8253(&
D,5:.*0,5(& ICAJKLM& 9& +1& +6& 2+,+$?(&
positivo, que tambi n prev n la
,+)7(1)0:565202&2+&6()&7,(4+)5(106+)&-.+&
intervengan en asuntos tributarios. Este
artculo se refiere a aquellas personas,
que por sus conocimientos o versacin
especial,
estn
en
condiciones
2+& 07,+$50,& 60)& $(1)+$.+1$50)& (&
06$01$+)& 2+& 6()& 0$*()& +1& -.+& +66()&
?0901& 70,*5$5702(<& '835$0=+1*+/&
+)*0& 70,*5$570$581& 2+:+& 0*+12+,& 0&
la responsabilidad subjetiva que se
2+)0,,(660&+1&+6&&0,*B$.6(&)53.5+1*+/&7(,&6(&
$.06/&7(,&+;+=76(/&$.012(&+6&7,(4+)5(106&
act a bajo una interpretacin ra onable
de la norma de la calificacin jurdica
2+&6()&?+$?()&)+&+@$6.9+&$.06-.5+,&4(,=0&
2+&,+)7(1)0:565202<&
F<& C1& 70,*5$.60,& )+& +)*0:6+$+& .10& )01$581&
especfica para los casos en que los
0)+)(,+)& 70,*5$5701& +1& +6& 25)+N(& +&
implementacin de esquemas abusivos,
6()& $.06+)& 2+:+1& ,+60$5(10,)+& $(1& 60&
clusula antielusiva general prevista
+1& +6& 0,*B$.6(& !!& 2+6& H(2+6(<& C1& +)*+&

!"!#$%&'(
!"#$%&'("))%*&+#$,$#"&)%*&+#$-(%./-"(%"#

$%&'()*+, -.$, '%&)%&/(.$, 0%/(%&'%$, %&, %-,


derecho comparado van en la lnea
)%, -(1.0, -., $.&/(2&, $%., ., -*$, 3*&*0.0(*$,
)%-, 40*5%$(*&.-+, ., 6&., 76-'., )(.0(.,
desde que se o rece una alternativa de
planificacin tributaria abusiva hasta
86%,%$,)%$/69(%0'.+,*,.,-.,40*4(.,/6.&':.,
de la deuda tributaria evadida por el
/-(%&'%, *, )%, -., 76-'., .4-(/.)., ., ;$'%<,
=-, >*)%-*, *4'., 4*0, %$'.9-%/%0, /*7*,
$.&/(2&, -., 7.?*0, %&'0%, -*$, 3*&*0.0(*$,
7($7*$, )%-, 40*5%$(*&.-, ?, 6&, 4*0/%&'.@%,
)%, -., 76-'., ., .4-(/.0, .-, /-(%&'%<, =$,
(74*0'.&'%,(&$'.0,.,86%,%$'.,$.&/(2&,$%,
./*74.A%,/*&,6&.,4*-:'(/.,1%&%0.-,)%,
relacin con los asesores fiscales que
incentive la revelacin de esquemas e
.&'%,?,*'0.$,5*07.$,)%,/*76&(/./(2&,?,
/*&$6-'.<,,
!"#$%&'()*+*,))-./0(1/234'4525)/&36.#472,)
. as in racciones tributarias se configuran
?+,4*0,'.&'*+,).&,-61.0,.,$.&/(2&+,$2-*,$(,
$*&,0%.-(B.).$,)*-*$.,*,/6-4.9-%7%&'%+,
(&/-6$*,.,':'6-*,)%,$(74-%,&%1-(1%&/(.,%&,
.'%&/(2&,)%-,)%9%0,)%,/6().)*,86%,3.,
de ser observado en el cumplimiento de
-.$,*9-(1./(*&%$,?,)%9%0%$,'0(96'.0(*$<
C<, =&, %-, /.$*, )%, -.$, 4%0$*&.$, @60:)(/.$, ?,
colectividades o unidades econmicas,
la responsabilidad subjetiva se tendr por
configurada en el tanto se compruebe
86%+,)%&'0*,)%,$6,*01.&(B./(2&,(&'%0&.+,
$%, 3., 5.-'.)*, .-, )%9%0, )%, /6().)*,
86%, 369(%0., (74%)()*, -., (&50.//(2&+,
$(&, &%/%$().), )%, )%'%07(&.0, -.$,
0%$4*&$.9(-().)%$, /*&/0%'.$, )%, $6$,
.)7(&($'0.)*0%$+, )(0%/'*0%$+, .-9./%.$+,
curadores, fiduciarios dems personas
sicas involucradas,
sin perjuicio de
;$'.$<,
. as entidades o colectividades
los
4.'0*&*$, %&, 1%&%0.-, $*&, 0%$4*&$.9-%$,
4*0,-.$,$.&/(*&%$,4%/6&(.0(.$,.4-(/.9-%$,
.,-*$,(-:/('*$,'0(96'.0(*$,/*7%'()*$,4*0,$6$,
)%4%&)(%&'%$, %&, $6, ./'6./(2&, /*7*,

'.-%$,%&,%-,'.&'*,$%,/*7406%9%,$6,5.-'.,
al deber de vigilancia sobre stos que
369(%0., (74%)()*, -., (&50.//(2&+, $(&,
4%0@6(/(*,)%,-.,0%$4*&$.9(-().),4%0$*&.-,
)%,-*$,$6@%'*$,(&)(/.)*$,/*7*,4.0':/(4%$<
89:;<=!->9?)
!<, =&,%-,&67%0.-,!,$%,)%$.00*--.,%-,40(&/(4(*,)%,
responsabilidad subjetiva o culpabilidad,
que e clu e la responsabilidad objetiva
%&, 7.'%0(., )%, (-:/('*$, '0(96'.0(*$D, ;$'.$,
$*-*,$%,/*7%'%&,.,':'6-*,)%,)*-*,*,/6-4.+,
9.$'.&)*, -., 7%0., &%1-(1%&/(., %&, -.,
.'%&/(2&,)%-,)%9%0,)%,/6().)*,86%,3.,
de observarse en el cumplimiento de
-.$, *9-(1./(*&%$, ?, )%9%0%$, '0(96'.0(*$<,
E, %$'%, 0%$4%/'*+, 4*)0:., 7.'(B.0$%, 86%,
%&,%-,/.$*,)%,-*$,4.0':/(4%$+,%&,86%,&*,
'(%&%&, 4%0, $%, *9-(1./(*&%$, )%, /6().)*,
%&,%-,/674-(7(%&'*,40%/($.7%&'%,4*0,&*,
$%0,*9-(1.)*$,'0(96'.0(*$+,$%,)%9%0:.,%F(1(0,
un elemento subjetivo doloso.
C<, =-, &67%0.-, C, )%'%07(&., -., .4-(/./(2&,
)%, -., 0%1-., 1%&%0.-, )%, 0%$4*&$.9(-().),
subjetiva a las personas jurdicas o
entidades colectivas sin personalidad
@60:)(/.+,-*,86%,0%40%$%&'.,6&,':4(/*,7.'(B,
%&,-.,.4-(/./(2&,)%,-*$,40(&/(4(*$,4%&.-%$,
clsicos. Esto es consecuencia de lo
(&)(/.)*, %&, %-, .0':/6-*, .&'%0(*0, )%, 86%,
-., (&50.//(2&, 46%)%, $%0, /*7%'()., 4*0,
la persona jurdica o ente colectivo en
/6.&'*,'.-,G&*,$*-*,%$,0%$4*&$.9-%,)%,-.,
$.&/(2&H<,=&,%$'%,&67%0.-,$%,%$'.9-%/%,-.,
responsabilidad subjetiva de las personas
@60:)(/.$, ?, %&'().)%$, .$(7(-.9-%$+, $(&,
&%/%$().), )%, (746'.0, -., (&50.//(2&,
., 6&., 4%0$*&., 5:$(/., )%'%07(&.).+, -*,
/6.-, %$, 6&, 40(&/(4(*, 1%&%0.-(B.)*, %&, %-,
Derecho Tributario contemporneo. As,
se indica que bastar comprobar que,
)%&'0*,)%,$6,*01.&(B./(2&,(&'%0&.+,$%,3.,
5.-'.)*,.-,)%9%0,)%,/6().)*,86%,3.90:.,
(74%)()*, -., (&50.//(2&+, $(&, &%/%$().),
)%, )%'%07(&.0, -.$, 0%$4*&$.9(-().)%$,
4%0$*&.-%$,
/*&/0%'.$,
)%,
$6$,
.)7(&($'0.)*0%$+, )(0%/'*0%$+, .-9./%.$+,

!"#

!"#

)%*+$%&*+&,-*'.%&!/'0#!1/'%&*+$&,'1!2
/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"

fiduciarios dems personas naturales


involucradas. Pero tambi n agrega que
$%&'( )*+,-&.&/0( 1*( 1*2*+3&'4+( 1&.54%(
+*%)/'%46&7&141*%(1*(74%()*+%/'4%(89%&.4%(
)/+( %-( 4.2-4.&:'( )*+%/'47( *'( 1&.5/%(
&79.&2/%;(
<;( =&'473*'2*>(*'(*7('-3*+47(<>(2436&?'(%*(
*%2467*.*( 74( .-7)46&7&141( )/+( .-7)4( &'(
vigilando o in eligiendo de los patronos
+*%)*.2/%(1*(%-%(1*)*'1&*'2*%;(
!"#$%&'()*+,-)./0123#24)52)"246(34780'0575. as acciones u omisiones tipificadas en
las le es no darn lugar a responsabilidad
)/+(&'8+4..&:'(2+&6-24+&4(*'(7/%(%&@-&*'2*%(
%-)-*%2/%A
4B(C-4'1/( %*( +*47&.*'( )/+( D-&*'*%(
.4+*E.4'(1*(.4)4.&141(1*(/6+4+(*'(
*7(/+1*'(2+&6-24+&/;
6B(C-4'1/( ./'.-++4>( .4%/( 8/+2-&2/( /(
8-*+E4(34F/+;
c Cuando deriven de una decisin
colectiva, para quienes hubieran
salvado su voto o no hubieran asistido
4( 74( +*-'&:'( *'( D-*( %*( 41/)2:( 74(
3&%34;
1B(C-4'1/( %*( 54( 4.2-41/( 64,/(
subordinacin jerrquica, siempre
que la orden no revista el carcter de
una evidente in raccin tributaria.
*B(C-4'1/(%*(54F4()-*%2/(74(1&7&@*'.&4(
'*.*%4+&4( *'( *7( .-3)7&3&*'2/( 1*(
74%( /67&@4.&/'*%( 2+&6-24+&4%;( G'2+*(
otros supuestos, se entender que
%*( 54( )-*%2/( 74( 1&7&@*'.&4( '*.*%4+&4(
.-4'1/( *7( /67&@41/( 54F4( 4.2-41/(
amparndose en una interpretacin
+4E/'467*( 1*( 74( '/+34>( /( .-4'1/(
*7(
/67&@41/(
2+&6-24+&/(
54F4(
4,-%241/( %-( 4.2-4.&:'( 4( 7/%( .+&2*+&/%(
34'&8*%241/%( )/+( 74( H13&'&%2+4.&:'(
I+&6-24+&4( ./3)*2*'2*;( I436&?'(
se entender que se ha puesto la
1&7&@*'.&4('*.*%4+&4(.-4'1/(%*(54F4(
determinado o valorado elementos

1*7( 5*.5/( @*'*+41/+( /( 1*( 74( 64%*(


&3)/'&67*( ./'( 8-'143*'2/( 2?.'&./(
suficiente, aunque luego se considere
D-*(54(3*1&41/(*++/+;
8B( C-4'1/( %*4'( &3)-2467*%( 4( -'4(
deficiencia t cnica de los programas
in ormticos de asistencia acilitados
)/+( 74( H13&'&%2+4.&:'( I+&6-24+&4( )4+4(
*7( .-3)7&3&*'2/( 1*( 74%( /67&@4.&/'*%(
2+&6-24+&4%;
J;( K/%(
/67&@41/%(
2+&6-24+&/%(
D-*(
voluntariamente,
sin
que
medie
'&'@-'4(4.2-4.&:'(1*(74(H13&'&%2+4.&:'(
I+&6-24+&4>( +*@-74+&.*'( %-( %&2-4.&:'(
2+&6-24+&4(/(%-6%4'*'(74%(1*.74+4.&/'*%>(
4-2/7&D-&14.&/'*%>( /( %/7&.&2-1*%( 1*(
beneficios fiscales o de devolucin
/( ./3)*'%4.&:'( )+*%*'2414%( ./'(
4'2*+&/+&141( 1*( 8/+34( &'./++*.24( '/(
incurrirn en responsabilidad por las
&'8+4..&/'*%( 2+&6-24+&4%( ./3*2&14%( ./'(
/.4%&:'(1*(74()+*%*'24.&:'(1*(4D-?774%;
o dispuesto en el prra o anterior se
entender sin perjuicio de las posibles
&'8+4..&/'*%( D-*( )-*14'( ./3*2*+%*(
./3/(./'%*.-*'.&4(1*(74()+*%*'24.&:'(
incorrecta de las nuevas declaraciones,
4-2/7&D-&14.&/'*%>(/(%/7&.&2-1*%;
9:;.<=!>?:
!;( C/3/( 7:@&.4( ./'%*.-*'.&4( 1*7(
principio de responsabilidad subjetiva,
%*( *%2467*.*( -'4( %*+&*( 1*( %-)-*%2/%(
*'( D-*( %*( *L&3*( 1*( +*%)/'%46&7&141(
47( %-,*2/>( )*%*( 4( D-*( %*( 54F4( 141/( *7(
incumplimiento desde un punto de vista
objetivo.
. Adems de los casos de estado de
'*.*%&141>(8-*+E4(34F/+(F(.4%/(8/+2-&2/>(
uno de los motivos que e imen de
responsabilidad ms reconocidos es
*7( *++/+( 1*( 1*+*.5/>( 774341/( 2436&?'(
$*++/+(1*()+/5&6&.&:'0;(G%2*(2&)/(1*(*++/+((
ha sido vinculado tradicionalmente, con
4D-*77/%( .4%/%( *'( D-*( *7( ./'2+&6-F*'2*(

!"!#$%&'(
!"#$%&'("))%*&+#$,$#"&)%*&+#$-(%./-"(%"#

#$% $&'($)*% +$,*% (-$% .-'/010/'$&.2-%


ra onable de la normativa, aun
&($-)*%/3'$%3/$%).3&0/1$-'/%)/%4$%5(/%
3*3'./-/% 4$% 6)7.-.3'0$&.2-% 80.+('$0.$%
o de la que finalmente se imponga
a nivel judicial. Es de en ati ar que
/3'$% &$(3$% )/% /9&(41$&.2-% $14.&$%
10/&.3$7/-'/%/-%$5(/44*3%&$3*3%/-%5(/%
3/% 10*)(&/% (-$% ).3&0/1$-&.$% /-'0/% 4$%
interpretacin administrativa o judicial
:% 4$% 3*3'/-.)$% 1*0% /4% &*-'0.+(:/-'/;% <3%
)/&.0=% /4% 10/3(1(/3'*% )/% $14.&$&.2-%%
/3=% 10/&.3$7/-'/=% 4$% /9.3'/-&.$% )/% )*3%
.-'/010/'$&.*-/3% ).3&0/1$-'/3>% 4$% )/%
4$% 6)7.-.3'0$&.2-% 80.+('$0.$=% 1*0% (-%
4$)*=% :% 4$% )/4% $)7.-.3'0$)*% 1*0% *'0*;%
<3% /-% '$4% 3.'($&.2-% /-% 5(/% 10*&/)/% /4%
anlisis de si, pese a la discrepancia,
4$% .-'/010/'$&.2-% )/4% &*-'0.+(:/-'/% /3%
0$?*-$+4/% /% .-@*07$)$;% <3'$% &$(3$%
/9.7/-'/% './-/% (-$% .-'0A-3/&$% 0/4$&.2-%
&*-%/4%10.-&.1.*%)/%$('*4.5(.)$&.2-=%5(/%
.71*-/%/4%)/+/0%$4%*+4.B$)*%)/%0/$4.?$0%
la calificacin jurdica de los hechos
4$% .-'/010/'$&.2-% )/% 4$% -*07$=% 4*% 5(/%
'$7+.C-% )/+/% .714.&$0% 3(% )/0/&#*%
$% ).3&0/1$0% )/% 4$% 6)7.-.3'0$&.2-%
Tributaria. El artculo vincula este tipo
)/% 3.'($&.*-/3=% $(-5(/% -*% )/% 7$-/0$%
e clusiva, a todos aquellos casos en que
el obligado act a inducido por criterios
)/% 4$% 10*1.$% 6)7.-.3'0$&.2-% 80.+('$0.$=%
1$0$%4*%&($4%#$+0A$%5(/%0/7.'.03/%$%'*)$3%
4$3%3.'($&.*-/3%)/%/3'/%'.1*%0/B(4$)$3%/-%
/3'/%D*)/4*;%%
. Tambi n se prev el llamado error de
'.1*% E*% )/% #/&#*F=% 5(/% &*710/-)/% /4%
/00*0% 3*+0/% $4B(-*% )/% 4*3% /4/7/-'*3%
esenciales del tipo e clu e en definitiva
/4% &*00/&'*% &*-*&.7./-'*% )/4% 7.37*;%%
<3'/% '.1*% )/% /00*0% './-/% (-$% B0$-%
relevancia en el Derecho Tributario en
'*)*3%$5(/44*3%3(1(/3'*3%/-%5(/%/4%3(,/'*%
#$:$%.-&(00.)*%/-%/00*0%$4%)/'/07.-$0%:G*%
valorar elementos del hecho imponible,
1*0% &$(3$3% 5(/% -*% 4/% 3/$-% .71('$+4/3;%

H*0%/,/714*=%$#A%)*-)/%4$%4/:%/3'$+4/&/%
un criterio de valor normal o de precio
o valor de mercado como regla de
valoracin para ciertas operaciones,
/3%@$&'.+4/%5(/%3/%)C%(-$%).3&0/1$-&.$%
0$?*-$+4/%/-%&($-'*%$%4$%)/'/07.-$&.2-%
en el caso concreto de dicho valor o
10/&.*;
.

u relevante tambi n prever las


situaciones que puedan derivar del
.-&*00/&'*% @(-&.*-$7./-'*% )/% 4*3%
sistemas in ormticos, que puedan
provocar incumplimientos justificados
)/4%&*-'0.+(:/-'/;%

. inalmente, se prev un incentivo al


cumplimiento espontneo uera de
pla o, permitiendo al obligado evitar la
3$-&.2-%/-%0/4$&.2-%&*-%4$3%.-/9$&'.'()/3%
&*7/'.)$3% /-% (-$% $('*4.5(.)$&.2-% *%
declaracin que ha sido rectificada,
4*% 5(/% -*% /9&4(:/% 4$% $14.&$&.2-%
)/% 4$3% 3$-&.*-/3% 0/4$&.*-$)$3% &*-%
las incorrecciones de las nuevas
$('*4.5(.)$&.*-/3% *% )/&4$0$&.*-/3;%
I/&*0)$0%$4%0/31/&'*%5(/%/-%/3'*3%&$3*3%
-*% #$:% 3$-&.2-% 1*0% /4% 1$B*% '$0)A*% 3.-*%
5(/%3/%$14.&$%(-%0/&$0B*;%%
!"#$%&'() *+,-) ./01(20345'5636) 0('563"53) 6/)
0&7/#(0) 52#/"8525/2#/0) /2) '3) %(9505:2) 6/) '3)
52;"3%%5:2. espondern solidariamente del pago
de las sanciones tributarias, derivadas o
-*%)/%(-$%)/()$%'0.+('$0.$=%4$3%1/03*-$3%
*% /-'.)$)/3% 5(/% 3/% /-&(/-'0/-% /-%
/4% 3(1(/3'*% )/4% 4.'/0$4% $F% -(7/0$4% !%
)/4% $0'A&(4*% JJ=% 3.B(./-)*% /4% 7.37*%
10*&/).7./-'*% /3'$+4/&.)*% 1$0$% 4$%
)/'/07.-$&.2-% )/% 4$% 0/31*-3$+.4.)$)%
3*4.)$0.$%$#A%0/B(4$)$;
. Tambi n sern responsables solidarios de
4$3%3$-&.*-/3%'0.+('$0.$3=%#$3'$%/4%.71*0'/%
del valor de los bienes o derechos
5(/% 3/% #(+./0$-% 1*).)*% /7+$0B$0% *%
/-$,/-$0%1*0%4$%6)7.-.3'0$&.2-%80.+('$0.$=%
4$3%3.B(./-'/3%1/03*-$3%*%/-'.)$)/3>

!"!

!"#

)%*+$%&*+&,-*'.%&!/'0#!1/'%&*+$&,'1!2
/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"

$%&'$(&)*+&(+$,&-$*($,.+(&/&-/0$1/2+,&
+,& 0$& /-*0.$-34,& /& .2$,(53(34,& 6+&
13+,+(& /& 6+2+-7/(& 6+0& /1038$6/& $0&
pago con la finalidad de impedir
0$& $-.*$-34,& 6+& 0$& 9653,3(.2$-34,&
:231*.$23$;
1%&'$(& )*+<& =/2& -*0=$& /& ,+8038+,-3$<&
3,-*5=0$,&0$(&426+,+(&6+&+51$28/;
-%&'$(& )*+<& -/,& -/,/-353+,./& 6+0&
+51$28/<& 0$& 5+636$& -$*.+0$2& /& 0$&
-/,(.3.*-34,&6+&0$&8$2$,.>$<&-/0$1/2+,&
o consientan en el levantamiento de
0/(& 13+,+(& /& 6+2+-7/(& +51$28$6/(<&
/& 6+& $)*+00/(& 13+,+(& /& 6+2+-7/(&
(/12+& 0/(& )*+& (+& 7*13+2$& -/,(.3.*36/&
0$&5+636$&-$*.+0$2&/&0$&8$2$,.>$;
6%&'$(&=+2(/,$(&/&+,.36$6+(&6+=/(3.$23$(&
6+& 0/(& 13+,+(& 6+0& 6+*6/2& )*+<& *,$&
ve recibida la notificacin del
+51$28/<&-/0$1/2+,&/&-/,(3+,.$,&+,&
el levantamiento de aqu llos.
!"#$%&'()"*
!;& ?+& +(.$10+-+& *,& (*=*+(./& 6+&
2+(=/,($13036$6& 038$6/& $0& =23,-3=3/&
subjetivo, que el del literal a numeral
del artculo , que se refiere a aquellos
)*+& (+$,& -$*($,.+(& /& =$2.3-3=+,&
activamente en una in raccin tributaria,
0/(&-*$0+(<&6+&$-*+26/&$&63-7/&=2+-+=./<&
devienen responsables solidarios por la
/1038$-34,& .231*.$23$;& ?+& +@.3+,6+& +($&
2+(=/,($13036$6& $& 0$& ($,-34,& .231*.$23$&
)*+&-/22+(=/,6$;&
#;& '$&2+(=/,($13036$6&(/036$23$&2+(=+-./&6+&
0$(& ($,-3/,+(& 35=*+(.$(& $& /.2/(& (*A+./(&
2+-$+&(/12+&0/(&00$5$6/(&$&-/0$1/2$2&+,&
0/(& =2/-+(/(& 6+& +51$28/& B& $6/=-34,&
6+& 5+636$(& -$*.+0$2+(& /23+,.$6$(&
$0& -/12/& 6+& 0$(& 6+*6$(& 6+& +(/(& /.2/(&
(*A+./(;& C,& +(.+& -$(/<& 0$& $.231*-34,& 6+&
2+(=/,($13036$6&0*-+&-/5/&*,$&+(=+-3+&
6+& ($,-34,& )*+& (>& (+& -/,+-.$& -/,& +0&
principio de responsabilidad subjetiva,
$0& +(.$10+-+2(+& -/5/& =2+(*=*+(./&
0$& +@3(.+,-3$& 6+& $--3/,+(& 6/0/($(& /&

-*0=/($(& +,& +0& +A+2-3-3/& 6+& +(.$(& .$2+$(&


6+&-/0$1/2$-34,;&&
'+,-./01234562(7891:8;<=0=>;>27:20;28;:.=?:2
>72.0;/8/+;2>728/@7,182:12=:,7+A=:=7:,7827:2
0;2.1B=8=?:2>720;2=:C+;..=?:6
os adquirentes a que se refiere el literal d
numeral del artculo
debern soportar
0$&-0$*(*2$&6+0&+(.$10+-353+,./&6+-2+.$6/&
-/5/& ($,-34,& =/2& 3,D2$--3/,+(& -/5+.36$(&
=/2& 0/(& .2$,(53.+,.+(;& E/& /1(.$,.+<& )*3+,&
$6)*3+2$& *,& ,+8/-3/& /& +(.$10+-353+,./&
podr solicitar a la Administracin Tributaria
una certificacin sobre la e istencia de un
=2/-+6353+,./&$13+2./&6+&-0$*(*2$<&+0&-*$0&
deber e tenderse en un pla o de . das. En
caso de respuesta negativa, o transcurrido
tal pla o sin haberse emitido la certificacin,
no podr ejecutarse la sancin de clausura
(/12+&+0&+(.$10+-353+,./&$6)*3236/<&-/,&0$&
salvedad de que el negocio sea calificado
6+& (35*0$6/& +,& $=03-$-34,& 6+0& $2.>-*0/& !F&
6+&+(.+&G4638/;
!"#$%&'()"*2
?+& =+253.+& 0$& $=03-$-34,& 6+& 0$& ($,-34,&
de clausura en los supuestos de venta o
.2$(=$(/&6+0&+(.$10+-353+,./&$&-0$*(*2$2;&?3&
se est ante un traspaso real, el adquirente,
de previo a la adquisicin, podr requerir de
0$& 9653,3(.2$-34,& :231*.$23$& 0$& 3,D/25$-34,&
sobre si e iste alg n procedimiento
6+& -0$*(*2$& $13+2./;& ?3& 0$& 2+(=*+(.$& +(&
afirmativa, el uturo adquirente sabr a
qu atenerse en cuanto a que tendr
)*+&(/=/2.$2&0$&-0$*(*2$;&?3&0$&2+(=*+(.$&+(&
negativa, o ha silencio, que se considerar
negativo, el adquirente podr adquirir
sin verse obligado a soportar la clausura
derivada de un procedimiento iniciado
-/,& =/(.+23/236$6& $& 0$& $6)*3(3-34,<& (/12+&
7+-7/(&$-$+-36/(&$,.+(&6+&H(.$;&?+&7$-+<&
empero, una importante salvedad que el
traspaso no sea simulado, para evitar as
el cil e pediente de cambiar el titular
para evitar la ejecucin de la sancin de
-0$*(*2$;&

!"!#$%&'(
!"#$%&'("))%*&+#$,$#"&)%*&+#$-(%./-"(%"#

!"##$%&'()'!*&#$+&",)
!"#$%&'()*+,-)./0(1)23)145%/(531as sanciones aplicables sern
!$% %&'()*(+,-./0
a

ulta, que podr ser proporcional


o una suma fija. En el primer caso el
porcentaje no se aplicar en relacin
con los intereses devengados.

12%345(/4% 6.% -4/% .7.*84/% 5,8.'(,-./%


419.84% 6.% -,% ()7',**(:)% 4% ;8(-(<,64/%
+,',%*45.8.'-,$%=(%)4%7;.'.%+4/(1-.%.-%
*45(/4% +4'% )4% +46.'% ,+'.>.)6.'/.%
las mercaderas u objetos, ser
reempla ado por multa igual al valor
6.%?/84/$
*2%3-,;/;',%
8.5+4',-%
./8,1-.*(5(.)84$

6.-%

. Accesorias, aplicables adems de la


5;-8,%@;.%*4''./+4)6,0%
a

uspensin de cargos p blicos por


>,/8,% $$$$% 5././% *;,)64% /.% >,A,%
/(64% ,;84'% 4% *4-,14',64'% .)% ;),%
in raccin grave
destitucin de
cargos p blicos, cuando se ha a
/(64% ,;84'% 4% *4-,14',64'% .)% ;),%
in raccin mu grave.

12%B)>,1(-(8,*(:)% +,',% .-% .9.'*(*(4% 6.%


oficios
pro esiones, por un pla o
6.% C$% 5././D% *;,)64% /.% >,A,%
dado la vulneracin de los deberes
6.% ()74'5,*(:)% 6.-% ,'8E*;-4% !!F%
6.% ./8.% 3:6(G4% A% /(.5+'.% @;.D% .)%
'.-,*(:)% *4)% 6(*>4% 6.1.'D% /.% >,A,)%
6./,8.)6(64%8'./%'.@;.'(5(.)84/$
*2%H,% +?'6(6,% 6.% -,% +4/(1(-(6,6% 6.%
obtener subvenciones p blicas o
cr dito fiscal, inhabilitacin para
participar en licitaciones p blicas
A% +?'6(6,% 6.-% 6.'.*>4% ,% G4<,'%
de beneficios o incentivos fiscales
6;',)8.% ;)% +.'E464% 6.% C$% 5././D% /(%
-,/% ()7',**(4)./% *45.8(6,/% 7;.',)%
graves de . a os si las in racciones
cometidas ueran mu graves.

#$% H,%'./4-;*(:)%@;.%(5+4)G,%-,/%/,)*(4)./%
accesorias indicadas ser remitida a los
:'G,)4/% *45+.8.)8./% +,',% 6.*-,','% -,%
/;/+.)/(:)D% 6./8(8;*(:)D% ()>,1(-(8,*(:)% 4%
p rdida de beneficios, a e ectos de su
.9.*;*(:)$
6789:.!;<7=
!$% 34)8(.).% ;)% 6.8,--.% 6.% -,/% 6(7.'.)8./%
/,)*(4)./% ,+-(*,1-./% ,% -4/% (-E*(84/%
8'(1;8,'(4/D% *;,-@;(.',% /.,% /;% E)64-.D% A%
ellas sern aplicables en la medida que
su imposicin se prevea e presamente
en el odelo para alg n tipo de ilcito.
=.%6(/8()G;.%.)8'.%/,)*(4)./%+'()*(+,-./%
al multa, la clausura
el comiso ,
/,)*(4)./% ,**./4'(,/D% @;.% +46'E,)% /.'%
,+-(*,6,/% .)% ,6(*(:)% ,% -,/% +'()*(+,-./$%
I% ./8.% './+.*84D% /.% ()*-;A.)% 8'./% 8(+4/%
6.%/,)*(4)./%,**./4'(,/0%6.%/;/+.)/(:)%
o destitucin de cargos p blicos, que
depender de si se ha sido autor o
partcipe en una in raccin grave
o mu grave de inhabilitacin de
pro esiones oficios, que se relaciona
*4)% .-% ()*;5+-(5(.)84% 6.% 6.1.'./% 6.%
()74'5,*(:)D%*;,)64%/.%>,%/(64%419.84%6.%
,-%5.)4/%8'./%'.@;.'(5(.)84/J%6.%+.'6.'%
la posibilidad de obtener subvenciones,
6.%*4)8',8,'%*4)%.-%K/8,64%4%6.%6(/7';8,'%
de beneficios fiscales, por un cierto
8(.5+4D% 6.+.)6(.)64% 6.% @;.% ./8.54/%
ante in racciones graves o mu graves.
. a calificacin de grave o mu grave
se precisa en cada tipo especfico de
in raccin. Tratndose de las sanciones
,**./4'(,/D% +4'% /;% ),8;',-.<,D% -,%
ejecucin requerir del concurso de
48'4/% .)8./% *45+.8.)8./% 6(/8()84/% 6.% -,%
I65()(/8',*(:)% L'(1;8,'(,D% +4'% -4% @;.% ,%
?/84/% 6.1.% *45;)(*,'/.% -,% (5+4/(*(:)%
de la sancin con el fin de que procedan
,%.9.*;8,'-,$%%

!"#

!"#

)%*+$%&*+&,-*'.%&!/'0#!1/'%&*+$&,'1!2
/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"

!"#$%&'()*++,)-"./&.%012)/3)'.4)4.2%0(2345)
"36'.4)/3)/3#3"702.%012,)
as sanciones administrativas se graduarn,
cuando proceda, seg n el siguiente
$%&'()*+*(,-&.)(.)(-(%+*,/'*0,1

9/,'*0,.,&.9(/.:,/.?:,'*0,.(,-(%/+(,-(.
)*9'%('*&,/3=. 9*,&. ;:(. 9*4/. '*(%-&9.
parmetros objetivos. De este modo, en
(9-(. /%-2':3&. 9(. *,'3:C(. 3/. +(-&)&3&42/.
;:(.9(.)(6(./$3*'/%5.

a Determinacin de la sancin nica o


+2,*+/.'&,-(,*)/.(,.(3.-*$&.3(4/35

. Ahora, tambi n se prev la posibilidad


)(. ;:(. (3. 3(4*93/)&%. (9-%:'-:%(. '*(%-/9.
9/,'*&,(9. 9(/. '&+&. :,. $&%'(,-/@(.
nico, sea como un importe fijo.
8:/3;:*(%/. ;:(. 9(/. 3/. &$'*0,. 9(4:*)/=.
la metodologa implica varios pasos,
desde la identificacin del criterio
concreto de graduacin a aplicar seg n
3&.%(4:3/)&.(,.(3./%-2':3&.9*4:*(,-(=.A/9-/.
3/. /$3*'/'*0,. )(. :,. *,'%(+(,-&. ;:(. 9(.
cuantifica sea en puntos porcentuales,
sea en montos fijos. Tal incremento se
aplica seg n dos modalidades si la
sancin est estructurada seg n un
mnimo un m imo, el incremento se
/$3*'/. /3. (D-%(+&. +2,*+&5. E*. 3/. 9/,'*0,.
est estructurada con un porcentaje o
monto fijo, el incremento se aplica sobre
(9-&95..

67.8&,9*)(%/'*0,. )(. 3/9. '*%':,9-/,'*/9.


)(. 4%/):/'*0,. /$3*'/63(9. /3. '/9&.
e identificacin del porcentaje de
*,'%(+(,-&.;:(.3(.'&%%(9$&,)(./.'/)/.
'%*-(%*&5
'7.<)*'*0,. )(. 3&9. $:,-&9. $&%'(,-:/3(9.
'&%%(9$&,)*(,-(9. /. '/)/. '%*-(%*&. )(.
4%/):/'*0,=. -&+/,)&. '&+&. 6/9(. 3/.
sancin nica o la sancin mnima,
seg n se indica en el artculo siguiente.
)7.>,.'/9&.)(.;:(.3/.9/,'*0,.9(.(9-%:'-:%(.
seg n un mnimo
un m imo,
las respectivas adiciones se harn
respetando los lmites mnimos m imos
previstos para cada tipo, aplicando el
*,'%(+(,-&. $&%'(,-:/3. /. 3/. )*?(%(,'*/.
entre los importes m imo mnimo o
/. 3/. )*?(%(,'*/. (,-%(. 3&9. $&%'(,-/@(9.
m imo mnimo.
89:;<=!>?95)
!5. >3. $%*,'*$*&. )(. $%&$&%'*&,/3*)/). -*(,(.
una vertiente subjetiva, que consiste
(,. /)(':/%. 3/. 9/,'*0,. /. '*(%-/9.
'&,)*'*&,(9. (,. ;:(. 9(. A/. '&+(-*)&.
3/. *,?%/''*0,5. B,/. 6:(,/. ?&%+/. $/%/.
*+$3(+(,-/%. (9-(. $%*,'*$*&. (9. 3/.
(9-%:'-:%/'*0,. )(. 3/9. 9/,'*&,(9. (,.
:,/. 6/,)/. ;:(. *,'3:C/. $&%'(,-/@(9. &.
montos fijos mnimos m imos, de tal
manera que la fijacin de la sancin
(D*4(.:,/.3/6&%.)(.(9'&4(,'*/.)(.;:(.
$&%'(,-/@(.&.+&,-&.)(,-%&.)(.3/.6/,)/.
A/C. ;:(. /$3*'/%5. E*. 6*(,. (9-&. (9. :,/.
?:,'*0,. -2$*'/. ;:(. %(/3*F/,. 3&9. @:('(9.
$(,/3(9=. $:(9. '/9*. -&)&9. 3/9. 9/,'*&,(9.
penales se estructuran as, en el mbito
administrativo se busca que la decisin
)(.(,.;:G.$:,-&.)(.3/.6/,)/.:6*'/%.3/.

H5. 8&,9*)G%(9(.(9-&9.(@(+$3&91
a

ancin de porcentaje nico del


a la que se le va a aplicar el criterio
)(. 4%/):/'*0,. )(. %(*,'*)(,'*/.
&. %(*-(%/'*0,1. E:$0,4/9(. ;:(. (3.
$&%'(,-/@(.)(.*,'%(+(,-&.$/%/.(9-(.
especfico criterio se establece en
un
si la in raccin es grave. i el
+&,-&. )(. *+$:(9-&. /@:9-/)&. (,. :,.
procedimiento de fiscali acin es de
!. III. III=II=. 3/. 9/,'*0,. *,*'*/3. 9(%2/.
)(. JKI. III=II. C. 3/. *,'%(+(,-/)/. )(..
,
, ms el
de
JKI.III=II75.

67.E/,'*0,. )(. $&%'(,-/@(9. +2,*+&.


m imo entre
. El
porcentaje del
de incremento
por la gravedad de la conducta que
9(.A/.*,)*'/)&.(,.(3.(@(+$3&./,-(%*&%.
9(./$3*'/%2/.9&6%(.3/.)*?(%(,'*/.(,-%(.
los porcentajes m imo mnimo de
la sancin osea,
. Esto implica

!"!#$%&'(
!"#$%&'("))%*&+#$,$#"&)%*&+#$-(%./-"(%"#

$%&' ()*)' +*),%)*' -)' .)/012/' 3)4*5)'


que aplicar un incremento de ,
por
a partir del porcentaje
65/1678' 976)/,7' &-' 67/:7' ,&'
16(%&.:7' );%.:),7' ,&-' &;&6(-7'
)/:&*17*' ,&' !' <<<' <<<=<<=' -)' .)/012/'
mnima de
se incrementa hasta
,
ms ,
, por lo que
-)' .)/012/' 1/0*&6&/:),)' *&.%-:)' &/'
>?@'#<<=<<

1-501:7',&-'61.67':1(7',&/:*7',&-'(-)N7'
,&'8888'6&.&.'07/:),7.')'()*:1*',&'-)'
comisin de aqu l. abr reiteracin
0%)/,7' &-' 16(%:),7' 1/0%**1&*&' &/'
nuevo ilcito del mismo tipo, sin que
6&,1)*&' 07/,&/)' (7*' .&/:&/01)' 7'
resolucin firme, dentro del mismo
pla o contemplado en el prra o
)/:&*17*8
Este criterio se graduar de la
.1+%1&/:&'6)/&*)O'

0A'B)/012/' ,&' 16(7*:&.' 65/167' C'


m imo entre
,
, . El
porcentaje del
de incremento
por la gravedad de la conducta
$%&' .&' 3)' 1/,10),7' &/' -7.' &;&6(-7.'
)/:&*17*&.' .&' )(-10)*5)' .74*&' -)'
di erencia entre los importes m imo
C' 65/167' ,&' -)' .)/012/' D7.&)=' E'
<<<=<<A8' F.:7' ,)' 0767' *&.%-:),7' G'
G#<=<<8'H7/.1,&*)/,7'$%&'-)'.)/012/'
65/16)' &.' ,&' !' <<<=<<=' -)' .)/012/'
1/0*&6&/:),)'*&.%-:)'&/''''''''''?'G#<=<<8

18' H%)/,7' &-' .%;&:7' 1/J*)0:7*'


3%41&*)' .1,7' .)/017/),7' (7*' %/)'
in raccin leve, el incremento
ser del .... por ciento sea sobre el
porcentaje nico o de los puntos
(7*0&/:%)-&.' $%&' 07/J7*6)/' -)'
banda respectiva o, bien, del
monto fijo nico o de la di erencia
entre el monto fijo m imo
el
65/1678
118' H%)/,7' &-' .%;&:7' 1/J*)0:7*'
3%41&*)' .1,7' .)/017/),7' (7*' %/)'
in raccin grave, el incremento
ser del .... por ciento sea sobre el
porcentaje nico o de los puntos
(7*0&/:%)-&.' $%&' 07/J7*6)/' -)'
banda respectiva o, bien, del
monto fijo nico o de la di erencia
entre el monto fijo m imo el
65/1678

>8' F-' )*:50%-7' .1+%1&/:&' 07/:1&/&' -7.'


criterios especficos, que son todos
,&:&*61/)/:&.' ,&' %/' 1/0*&6&/:7'
,&' -)' .)/012/8' B&' 07/.1,&*)' $%&' -).'
01*0%/.:)/01).' $%&' &-161/)/' 7' 61:1+)/'
la sancin a encuentran suficiente
07/.1,&*)012/' .&)' &/' -).' 0)%.).'
&I16&/:&.' ,&' *&.(7/.)41-1,),=' &/' -)'
(*7(1)' &.:*%0:%*)012/' ,&' -7.' :1(7.' ,&'
1/J*)0012/'C'&/'-).'01*0%/.:)/01).'()*)'-)'
reduccin de sanciones a que se refiere
&-')*:50%-7'!"K8

1118' H%)/,7'&-'.%;&:7'1/J*)0:7*'3%41&*)'
.1,7'.)/017/),7'(7*'%/)'1/J*)0012/'
mu grave, el incremento ser
,&-' P8' (7*' 01&/:7' .&)' .74*&' &-'
porcentaje nico o de los puntos
(7*0&/:%)-&.' $%&' 07/J7*6)/' -)'
banda respectiva o, bien, del
monto fijo nico o de la di erencia
entre el monto fijo m imo el
65/1678

. a fijacin de los porcentajes de


1/0*&6&/:7'.&',&;)')41&*:7')'-7.'%.%)*17.'
,&'&.:&'L7,&-78'
!"#$%&'()*+,-)."/#0"/(1)20)3"42&4%/56!8' M).' .)/017/&.=' .1' J%&*&' (*70&,&/:&='
se graduarn tomando en cuenta las
siguientes circunstancias agravantes
)A'M)' *&1/01,&/01)' C' -)' *&1:&*)012/8'
abr reincidencia siempre que
&-' .)/017/),7' (7*' .&/:&/01)' 7'
resolucin firme cometiere un nuevo

a importancia del perjuicio fiscal, se


graduar as
18' H%)/,7' &-' (&*;%1017' &07/26107'
represente ms del . por ciento

!"#

!""

)%*+$%&*+&,-*'.%&!/'0#!1/'%&*+$&,'1!2
/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"

#$% &'% ()*+'% +,-.)+',-'% *% #$% &'/%


('0+-#'#$/% 1)$% 2).-$,'0% #$.-#*%
-03,$/',/$4% &'% /'0(-50% 6$()0-',-'%
fija o mnima se incrementar
$0% $&% 7777% 6*,% (-$0+*% /$'% /*.,$% $&%
porcentaje nico o de los puntos
6*,($0+)'&$/% 1)$% (*08*,9'0% &'%
banda respectiva o, bien, del
monto fijo nico o de la di erencia
entre el monto fijo m imo el
9:0-9*7
--7% ;)'0#*% $&% 6$,<)-(-*% $(*059-(*%
$=($#'% #$&% 7777% 6*,% (-$0+*4%
$&% -0(,$9$0+*% #$% &'% /'0(-50%
pecuniaria mnima ser del ....
por ciento de los parmetros
indicados, respectivamente.
iii. i el perjuicio econmico deriva
#$% &'% *.+$0(-50% -0#$.-#'% #$%
devoluciones, los porcentajes
establecidos en los prra os
anteriores se determinarn por la
aplicacin de la rmula
DP
DI , donde DP es la devolucin
procedente DI es la devolucin
-0#$.-#'9$0+$%*.+$0-#'7%
iv. Cuando el perjuicio econmico
derive
conjuntamente
de
&'% *.+$0(-50% -0#$.-#'% #$%
devoluciones
de la alta de
-03,$/*% #$% #$)#'% +,-.)+',-'% *% #$%
('0+-#'#$/% 1)$% 2).-$,'0% #$.-#*%
-03,$/',/$4% $&% -0(,$9$0+*% #$% &'%
/'0(-50% 6$()0-',-'% 9:0-9'% /$%%
determinar separando cada
(*0($6+*% >% '6&-('0#*% &'/% ,$3&'/%
#$%&*/%-0(-/*/%'0+$,-*,$/7%%%
(?%@0()96&-9-$0+*%
/)/+'0(-'&%
#$%
&'% *.&-3'(-50% #$% 8'(+),'(-50% *%
documentacin.
e
entender
6,*#)(-#'%
$/+'%
(-,()0/+'0(-'%
()'0#*%#-(2*%-0()96&-9-$0+*%'8$(+$%
a ms del . por ciento del importe
#$% &'/% *6$,'(-*0$/% /)<$+'/% '&% #$.$,%
#$% 8'(+),'(-50% $0% ,$&'(-50% (*0%
$&% +,-.)+*% )% *.&-3'(-50% +,-.)+',-'% >%

6$,:*#*% *.<$+*% #$% &'% (*96,*.'(-50%


o
investigacin
o
cuando,
(*9*% (*0/$()$0(-'% #$% #-(2*%
-0()96&-9-$0+*4% &'% A#9-0-/+,'(-50%
B,-.)+',-'% 0*% 6)$#'% (*0*($,% $&%
-96*,+$% #$% &'/% *6$,'(-*0$/% /)<$+'/%
'&% #$.$,% #$% 8'(+),'(-507% C0% $/+*/%
casos, la sancin pecuniaria nica
o mnima se incrementar en el .
6*,% (-$0+*% /$'% /*.,$% $&% 6*,($0+'<$%
nico o de los puntos porcentuales
que con orman la banda respectiva
o, bien, del monto fijo nico o de la
di erencia entre el monto fijo m imo
>%$&%9:0-9*7
D7% E*/%(,-+$,-*/%'0+$,-*,$/%/*0%'()9)&'.&$/7
!"#$%&'()"*+
!7% F$% $/+'.&$($0% #-/+-0+*/% (,-+$,-*/% #$%
3,'#)'(-507
. De un lado estn la reincidencia la
,$-+$,'(-507% C0% $/+*/% ('/*/4% $&% ',+:()&*%
dispone que el nuevo ilcito debe
ser del mismo tipo del primitivo, a
que tratndose de circunstancias
(*96)+'.&$/% 6','% 3,'#)',% &'% /'0(-50%
/$,:'%(*0+,',-*%'%&'%$1)-#'#%1)$%)0%-&:(-+*%
de escasa gravedad, como los de ndole
8*,9'&4% 6)#-$,'% #$+$,9-0',% &'% 6$0'% #$%
)0%-&:(-+*%#$%9'>*,%+,'/($0#$0(-'7
G7% H$%*+,*%&'#*4%/$%$/+'.&$($%$&%(,-+$,-*%#$&%
6$,<)-(-*%$(*059-(*7%
. A manera de clarificacin de la orma
de clculo propuesta para el caso de
la obtencin indebida de devoluciones,
(*0/-#I,$/$%)0'%#$%J4KK%>%*+,'%#$%L4KK4%
ambas con una devolucin procedente
de , . Al aplicar la rmula
DP
H@?% 6,*6)$/+'4% $0% $&% 6,-9$,% ('/*% $&%
6*,($0+'<$%#$%-0(,$9$0+*%#$%&'%/'0(-50%
resulta en
, mientras que en el
segundo caso resulta en
. De
$/+$%9*#*4%$&%-0(,$9$0+*%#$%&'%/'0(-50%
es ma or para aquel que obtuvo una
devolucin indebida ms alta.

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$%& '(&)*&+,-.&)(&/0)&)*&1)2304+4.&)+.(564+.&
es una me cla de devolucin indebida
e ingreso menor, es preciso evitar que
7)(8,& 0(& 6)3.2& 72,7,64)(7.& /0)& /04)(&
+,0-5&)*&1)2304+4.&9)&0(,&0&.72,&6,()2,&
-.*.%& :.2& -461*4+49,9;& )*& <.9)*.& =,&
7.6,9.& *,& .1+45(& 9)& +.(-49)2,2& +,9,&
0(.& 9)& *.-& 1)2304+4.-& 1.2& -)1,2,9.& >&
12.1.()& +,*+0*,2& 1,2,& +,9,& +0,*& -0&
sancin agravada.
!"#$%&'()*+,-)./0&%%123)0/)453%1(3/4!%& ?0,(9.& )*& 4(@2,+7.2& -0A-,();& 9)& @.26,&
espontnea, su incumplimiento sin
/0)& 6)94)& (4(80(,& ,+70,+45(& 9)& *,&
B964(4-72,+45(& C24A07,24,& 1,2,& .A7)()2&
la reparacin, la sancin ser rebajada
en un . por ciento. El in ractor podr
,07.*4/049,2& >& 1,8,2& *,& -,(+45(& )(& )*&
6.6)(7.&9)&-0A-,(,2&)*&4(+061*464)(7.D&
en cu o caso la reduccin ser del . por
ciento. Esta reduccin no ser aplicable,
por innecesaria, al supuesto previsto en
)*& (06)2,*& E& 9)*& ,27F+0*.& !"E& 9)& )-7)&
Cdigo, salvo en lo relativo a la sancin
1.2&
9)+*,2,+45(;&
,07.*4/049,+45(&
e ingreso
incorrectos de la nueva
declaracin autoliquidacin.
E%& ?0,(9.& )*& 4(@2,+7.2& 2)1,2)& -0&
4(+061*464)(7.;& 9)-10G-& 9)& 4(4+4,2&
la actuacin fiscali adora de la
B964(4-72,+45(& C24A07,24,& >& )(& 0(& 1*,H.&
de .... das de haber iniciado, tratndose
9)&-,(+4.()-&/0)&9)A,(&461.()2-)&)(&
*.-&12.+)9464)(7.-&9)&9)7)264(,+45(;&*,&
sancin se rebajar en un . por ciento.
El in ractor podr autoliquidar pagar
*,& -,(+45(& )(& )*& 6.6)(7.& 9)& -0A-,(,2&
-0& 4(+061*464)(7.D& )(& +0>.& +,-.& *,&
reduccin ser del . por ciento. Para
los e ectos de calificacin del tipo de
liquidacin, cuando la fiscali acin se
+4)22)&*0)8.&9)&)-7,&2)1,2,+45(&G-7,&-)&
considerar previa.
I%& ?0,(9.;& 9)-10G-& 9)& 72,(-+02249.&
)*& 1*,H.& 9)& 4(4+4.& 9)& *,& ,+70,+45(&

administrativa a que se refiere el numeral


,(7)24.2& >& )(& )*& 1*,H.& 1,2,& 1*,(7),2&
recursos contra el acto determinativo
tratndose de sanciones que deban
461.()2-)& )(& *.-& 12.+)9464)(7.-& 9)&
9)7)264(,+45(;& )*& -,(+4.(,9.& .647)&
2)+02242& >& -0A-,(,& )*& 4(+061*464)(7.;&
la sancin ser rebajada en un . por
ciento. El in ractor podr autoliquidar
>& 1,8,2& *,& -,(+45(& )(& )*& 6.6)(7.& 9)&
2)1,2,2&)*&4(+061*464)(7.;&)(&+0>.&+,-.&
la reduccin ser del . por ciento.
:,2,& *.-& )@)+7.-& 9)& *.-& (06)2,*)-&
anteriores, se entender como actuacin
9)& *,& B964(4-72,+45(& C24A07,24,& 7.9,&
accin reali ada con la notificacin
,*& .A*48,9.& 724A07,24.;& +.(90+)(7)& ,&
comprobar o investigar el cumplimiento
9)& *,-& .A*48,+4.()-& 724A07,24,-& 2)@)249,-& ,*&
impuesto el perodo fiscal del que se trate,
sea a nivel de gestin o fiscali acin.
6789:;!.<7=
!%& J)& 2)+.8)& 0(,& 7)(9)(+4,& 9)& *,-&
*)84-*,+4.()-& 724A07,24,-& 6.9)2(,-& )(& )*&
-)(749.& 9)& 12)64,2& )*& +.61.27,64)(7.&
2)1,2,9.2& 9)*& -03)7.& 4(@2,+7.2%& B-F;& )(&
primer lugar, se le da relevancia al instituto
del cumplimiento espontneo uera de
1*,H.;& /0)& -)& +,2,+7)24H,& 1.2& 94-1.()2&
un tratamiento avorable para aquella
+.(90+7,& +.(-4-7)(7)& )(& -.*0+4.(,2&
0(,& -470,+45(& 9)& 4(+061*464)(7.& -4(&
que medie previa actuacin de la
B964(4-72,+45(& C24A07,24,%& K.& -.*.& -)&
busca que se cumpla voluntariamente
9)(72.&9)*&1*,H.;&-4(.&7,6A4G(&/0)&/04)(&
(.& +061*45& 9)(72.& 9)*& 1*,H.& 7)(8,& 0(&
incentivo para cumplir antes de que
*,& B964(4-72,+45(& C24A07,24,& 1.(8,&
-0& ,1,2,7.& 9)& +.(72.*& )(& 6,2+=,%&
'-7)& +.61.27,64)(7.;& 2)80*,9.& )(&
)*& (06)2,*& !& 9)*& ,27F+0*.;& 6)2)+)& *,&
2)A,3,& 6,>.2;& 4(+*0-.& +.(& 0(& ,94+4.(,*&
1.2& ,07.*4/049,2& *,& -,(+45(;& )-7.& )-;&
determinarla espontneamente en un
@.260*,24.& (.26,*4H,9.& >& 1,8,2*,%& L,&

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)%*+$%&*+&,-*'.%&!/'0#!1/'%&*+$&,'1!2
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$%&'()*%)+$,)-./ +0/ ($/ 1$.,)-./ +020/


)34(),$5/ %./ ).,5030.&'/ $+),)'.$(/
+0/ ($/ 50+%,,)-.6/ 70/ $,($5$/ *%0/ 01&$/
50+%,,)-./ 01/ ).$4(),$2(0/ $(/ 1%4%01&'/
+0(/ .%305$(/ 8/ +0(/ $5&9,%('/ !"8:/ *%0/ 01/
,%$.+'/10/45010.&$/%.$/$%&'()*%)+$,)-./
rectificativa aumentando el impuesto a
pagar o reduciendo el saldo a avor, en
,%;'/ ,$1'/ .'/ 01/ $4(),$2(0/ ($/ 1$.,)-./
4'5/ $%&'()*%)+$5/ ).,'550,&$30.&0/ 0./
50($,)-./,'./($/$%&'()*%)+$,)-./'5)<).$(:/
2$1&$.+'/($/$4(),$,)-./+0(/50,$5<'/4'5/
4$<'/&$5+9'6/
. En segundo lugar, con el objetivo de
avorecer el cumplimiento no voluntario
='5>$+':/0(/$5&9,%('/).,(%;0/'&5'1/1%4%01&'1/
de rebaja de sanciones administrativas
()<$+'1/$(/50,'.',)3)0.&'/4'5/0(/).=5$,&'5/
+0/ ($/ 450&0.1)-./ +0/ ($/ ?+3).)1&5$,)-./
@5)2%&$5)$/ $.&01/ +0/ $<'&$5/ &'+$1/ ($1/
instancias de litigio administrativo. De este
3'+':/ 10/ 502$A$/ %./ 3$;'5/ 4'5,0.&$A0/
de la sancin administrativa as deben
).&05450&$510/('1/014$,)'1/0./2($.,'/*%0/
10/ +0A$./ 4$5$/ ('1/ 4$9101/ *%0/ %&)(),0./
este
odelo entre ms temprano
en el procedimiento administrativo se
$,04&$/ ($/ 45'4%01&$/ +0/ 50<%($5)>$,)-./
50$()>$+$/4'5/($/?+3).)1&5$,)-./@5)2%&$5)$/
10/((0<$/$/%./$,%05+'/,'./0(($/30+)$.&0/
acuerdo conclusivo. Es importante decir
que este criterio no vulnera principios
,'.1&)&%,)'.$(01/ 50($,)'.$+'1/ ,'./ 0(/
+02)+'/ 45',01'/ 0./ ($/ 30+)+$/ *%0/
.'/ ,'.1&)&%;0/ %./ 30,$.)13'/ 4$5$/
agravar la sancin esto es, de no e istir
con ormidad
reparacin sino un
30,$.)13'/4$5$/50+%,)5($6
.

e ha optado por reservar el sistema de


+0+%,,)'.01/$/$*%0(($1/1$.,)'.01/*%0/10/
$4(),$./+0.&5'/+0(/45'4)'/45',0+)3)0.&'/
determinativo, si bien debe reconocerse
*%0/ $(<%.'1/ '5+0.$3)0.&'1/ &$32)B./
$4(),$./0(/1)1&03$/+0/50+%,,)-./&$32)B./
$/).=5$,,)'.01/='53$(016

. Es importante advertir, finalmente, que


$(<%.'1/ '5+0.$3)0.&'1/ 01&$2(0,0./ ($/
figura del recargo , que es una especie
de figura intermedia entre el inter s
3'5$&'5)'/ ;/ ($/ 1$.,)-.:/ '4,)-./ *%0/ 10/
$+'4&$/0./01&0/C'+0(':/&$(/,'3'/501%(&$/
0(/ $5&9,%('/ "!6/ D1/ %1%$(:/ 0./ 010/ 10.&)+':/
*%0/0(/50,$5<'/10/$4()*%0/0./('1/,$1'1/+0/
rectificacin e ingreso espontneo uera
de pla o, por lo que el principio bsico
01/ *%0/ ($/ ,%$.&9$/ +0/ B1&0/ 10$/ 30.'5/
*%0/ 0(/ +0/ ($/ 1$.,)-./ $%./ 50+%,)+$:/
4$5$/ *%0/ (0/ E$<$/ 10.&)+'/ $(/ '2()<$+'/
tributario reparar espontneamente,
pagar el recargo evitarse la sancin.
@$32)B./ 1%0(0/ 105/ E$2)&%$(/ *%0/ 0(/
50,$5<'/ 10/ ).,5030.&0/ 0./ =%.,)-./ +0(/
&)034'/ &5$.1,%55)+'/ +01+0/ 0(/ &B53).'/
del pla o voluntario hasta el ingreso
e temporneo.
!"#$%&'()*+,-)./#0"0101)1(2"0)13/%4(/01-)
as sanciones pecuniarias estarn sujetas
$/ ($/ &$1$/ +0/ ).&05B1/ ,'34%&$+$/ $/ 4$5&)5/
del vencimiento del pla o establecido
0./ 0(/ $5&9,%('/ "F/ +0/ 01&0/ G-+)<':/ 0(/ ,%$(/
se contar desde la notificacin de la
501'(%,)-./*%0/($1/)34'.06/H$/).&054'1),)-./
+0/ 50,%51'1/ .'/ ).&055%340/ 0(/ ,-34%&'/ +0/
('1/).&0501016/
56789:!;.6<))
?/ +)=050.,)$/ +0/ ($/ '2()<$,)-./ &5)2%&$5)$/
45).,)4$(:/ *%0/ <0.05$/ ).&050101/ +01+0/ 0(/
3'30.&'/0./*%0/10/+02)-/E$205/4$<$+'/
+0/3$.05$/0I$,&$/;/,'34(0&$:/($1/3%(&$1/
40,%.)$5)$1/ <0.05$./ ).&050101/ +01+0/ 1%/
)34'1),)-./4'5/501'(%,)-.:/;/.'/+01+0/*%0/
10/ ,'30&)05'.6/ D1&'/ 4'5/ ,%$.&'/ 0(/ ).&05B1/
,%34(0/ %.$/ =%.,)-./ +0/ ).+03.)>$,)-./
4'5/0(/.'/4$<'/'4'5&%.'/+0/($/'2()<$,)-./
&5)2%&$5)$/ ;/ ($/ 1$.,)-./ ,'.1&)&%;0/ %./
,$1&)<'6/ ?<50<$5/ ).&050101/ $%./ 50140,&'/
+0/ 1$.,)'.01/ .'/ )34%01&$1/ 4$50,0/
+0145'4'5,)'.$+'/ / 7)./ 032$5<':/ .'/ 10/
requiere la firme a de la resolucin en sede
administrativa para que se devenguen
+),E'1/).&0501016//

!"!#$%&'(
!"#$%&'("))%*&+#$,$#"&)%*&+#$-(%./-"(%"#

!"#$%&'()**
+,-#(-,.,(/0-)0-#0.,"'0!"##$%&'()'*&+,-##$.&"/'0-1",$-2"/)
12%$.&'()3456)*/72"..,(/0-)8"%02,"'0-6
$%&'()(*+,&- )&./011)%&,'- 20(,/)03,'- 30'/,301)%&040'- 1%&- 30- %2)')5&- 4,- (/)6*(%'7'%3)1)(*4- +- %6(,&1)5&- 4,- 1%28,&'01)%&,'o devoluciones indebidas.
!9:;<=1>*9?
9,- ',:030&- 3%'- '*8*,'(%'- ,&- 3%'- 1*03,'la in raccin material se configura. o
(/0'1,&4,&(,- ,&- ,'(0'- ')(*01)%&,'- ,'- ;*,,<)'(,-*&-8,/=*)1)%-,1%&52)1%7-',0-8%/-.03(04,- %8%/(*&0- +- ,<01(0- 30- 8,/1,81)5&- 4,3%'- (/)6*(%'7- %- 8%/- '%3)1)(*4- *- %6(,&1)5&- 4,devoluciones , por lo tanto, se ocasiona
*&- 40:%- 03- 80(/)2%&)%- 4,3- >'(04%?- >'- 4,observar que no se ha incluido una sancin
8%/-/,(/0'%-,&-,3-1*283)2),&(%-4,-30-4,*40tributaria a determinada mora , visto que
',-@0-)&13*)4%-*&-/,10/A%-,&-,3-0/(B1*3%-"!?->&,',-',&()4%7-,'-4,-/,1%/40/-;*,-,3-4,/,1@%'0&1)%&04%/-(/)6*(0/)%-,&-3%'-4)'()&(%'-80B','',- @0- )4%- 4,10&(0&4%- 8%/- *&- ,&.%;*,seg n el cual lo que realmente interesa
'0&1)%&0/- '%&- 3%'- )&1*283)2),&(%'- ,&- 30ase determinativa, porque es ah donde
el obligado tributario, que est obligado a
4,(,/2)&0/-30-%63)A01)5&-(/)6*(0/)0-+-@01,/3%correctamente, no lo hace, privando a
30- C42)&)'(/01)5&- D/)6*(0/)0- '06,/- ;*,&01)5- *&0- %63)A01)5&- (/)6*(0/)07- 0- 2,&%';*,- E'(0- 4,'83),A*,- '*'- ,'10'%'- /,1*/'%'fiscali adores. Esa alta es lo que se debe
'0&1)%&0/F-,&-1026)%7-1*0&4%-+0-',-4)%-304,(,/2)&01)5&7-)&13*'%-',-8*,4,-8/,'1)&4)/4,-'0&1)%&0/-,3-&%-80A%7-8*,'-+0-80/0-,',2%2,&(%-30-%63)A01)5&-(/)6*(0/)0-',-0')2)30a una obligacin civil a se sabe cunto es
3%-4,6)4%7-',-8*,4,&-,260/A0/-3%'-6),&,'pasar a un proceso ejecutivo como
sucede con cualquier deudor com n.
G,- ,'(,- 2%4%7- +- ,3- H%4,3%- 04%8(0- ,'(,,&.%;*,7-',-8/%8*A&0-8%/-30-1%&')4,/01)5&-

4,-3%'-)&1*283)2),&(%'-,&-1*0&(%-03-80A%4,- %63)A01)%&,'- +0- 4,(,/2)&040'- 1%2%verdaderos ilcitos civiles, no ilcitos punitivos,


que deben tener su propio
especfico
2,4)%- 4,- /,80/01)5&I- 30- /,10*401)5&- ,&va ejecutiva, con un recargo por pago
(0/4B%?
12%$.&'() 3436) */72"..,(/0-) 8"%02,"'0-)
#(2) (8,-,@/A) ,/0B".%,%&CA) &) (D%0/.,@/) ()
"#',.".,@/) ,/C0D,C") C0) C0E('&.,(/0-) ()
.(8#0/-".,(/0-6)
$%&'()(*+,&)&./011)%&,'(/)6*(0/)0'20(,/)03,'- 8%/- %2)')5&7- )&,<01()(*4- %- 8%/%6(,&1)5&- %- 083)101)5&- )28/%1,4,&(,- 4,devoluciones o compensaciones
0J-K2)()/-30-8/,',&(01)5&-4,-4,130/01)%&,'0*(%3);*)401)%&,'- %- 4,- 4,130/01)%&,'&,1,'0/)0'80/0303);*)401)5&administrativa. Esta in raccin se
configura
cuando
los
obligados
(/)6*(0/)%'- 4,=,&- 4,- )&A/,'0/7- 4,&(/%- 4,3%'- 830L%'- 3,A032,&(,- ,'(063,1)4%'7- 30'1*%(0'-(/)6*(0/)0'-;*,-1%//,'8%&40&7-8%/2,4)%-4,-30-%2)')5&-4,-30'-4,130/01)%&,'0*(%3);*)401)%&,'-0-;*,-,'(E&-%63)A04%'7%- &%- 8/,',&(,&- 30'- 4,130/01)%&,'- 1%&30- )&.%/201)5&- 1%283,(0- /,;*,/)4080/0- ;*,- 30- C42)&)'(/01)5&- D/)6*(0/)04,(,/2)&,- 30- %63)A01)5&- 4,- 30- 1*03/,'*3(,-*&0-1*%(0-(/)6*(0/)0-0-80A0/?-M0base de la sancin estar constituida
por el importe determinado de oficio.
6J-N/,',&(0/4,130/01)%&,'auto
3);*)401)%&,'-%-4,130/01)%&,'-&,1,'0/)0'para la liquidacin administrativa
ine actas. Esta in raccin se configura
1*0&4%- 3%'- %63)A04%'- (/)6*(0/)%'- 4,=,&4,- )&A/,'0/7- 4,&(/%- 4,- 3%'- 830L%'3,A032,&(,- ,'(063,1)4%'7- 30'- 1*%(0'(/)6*(0/)0'-8%/-2,4)%-4,-30-8/,',&(01)5&4,- 4,130/01)%&,'- 0*(%3);*)401)%&,')&,<01(0'7-%-8%/-2,4)%-4,-30-8/,',&(01)5&4,- 4,130/01)%&,'- &,1,'0/)0'- 80/0- 30liquidacin administrativa ine actas.

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/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"

Para estos fines, se entender por


$%&'()*$*+,-.
$/. 01. &231&4. ,&. ,(*45. 6(1545. 4.
incompletos, de los cuales se derive
+%.2&%47.$23+&5*4.4.+%.5(1,4.2&%47.
por pagar o un ma or saldo a avor
,&1.)4%*7$8+9&%*&.4.7&534%5(81&/.
$$/. :(5. ,$6&7&%)$(5. (7$*2;*$)(5. <+&.
)4%*&%=(%.
1(5.
,&)1(7()$4%&5.
37&5&%*(,(5. 347. 145. 481$=(,45.
*7$8+*(7$45/. 05*(5. ,$6&7&%)$(5. 5&.
37&5&%*(%. )+(%,4. (1. &6&)*+(7.
)+(1<+$&7. 43&7()$>%. (7$*2;*$)(.
resulte un valor equivocado o se
apliquen tari as distintas de las fijadas
1&=(12&%*&. <+&. $231$<+&%?. &%. +%4.
u otro caso, valores de impuestos
menores o saldos a avor superiores a
145.<+&.,&8@(%.)477&534%,&7/.
iii. Tratndose de la declaracin de
7&*&%)$4%&5. 4. 3&7)&3)$4%&5?. 1(.
42$5$>%. ,&. (1=+%(. 4. 1(. *4*(1$,(,. ,&.
1(5. 7&*&%)$4%&5. 4. 3&7)&3)$4%&5. <+&.
,&8$&74%. A(8&75&. &6&)*+(,4?. 4. 1(5.
&6&)*+(,(5. 9. %4. ,&)1(7(,(5?. 4. 1(5.
declaradas por un valor in erior al
<+&.)477&534%,(/.
a base de la sancin ser, seg n el
)(54?. 1(. ,$6&7&%)$(. &%*7&. &1. $2347*&.
1$<+$,(,4. &%. 1(. ,&*&72$%()$>%. ,&.
oficio el importe autoliquidado en la
,&)1(7()$>%. ,&1. 481$=(,4. *7$8+*(7$4B.
4..1(.,$6&7&%)$(.&%*7&.1(.)+(%*@(.<+&.
7&5+1*&. ,&. 1(. (,&)+(,(. 1$<+$,()$>%.
,&1.*7$8+*4.9.1(.<+&.A+8$&7(.374)&,$,4.
,&.()+&7,4.)4%.145.,(*45.,&)1(7(,45/
c

btener devoluciones o aplicarse


)423&%5()$4%&5. ,&. 2(%&7(. $%,&8$,(/.
Esta in raccin se configura cuando
&1. 481$=(,4. *7$8+*(7$4. A(9(. 48*&%$,4. 4.
aplicado indebidamente la devolucin
4.)423&%5()$>%.,&.*7$8+*45.5487&.5+2(5.
$%&'$5*&%*&5.4.347.)+(%*@(5.5+3&7$47&5.(.1(5.
<+&.)477&534%,(%/.0%.&5*&.)(54?.1(.8(5&.
de la sancin ser la cantidad devuelta
4.)423&%5(,(.$%,&8$,(2&%*&/..

!"#$%&'()"*+
C&7.)42&%*(7$4.(1.(7*@)+14.!"D.,&1.E4,&14/
,-./0,1-.123
F(,(. $%67())$>%. *7$8+*(7$(. &5*(81&)$,(. &%.
este artculo se calificar de orma unitaria,
)4%.(77&=14.(.14.,$53+&5*4.&%.&1.(7*@)+14.!"D/.
a multa que proceda se aplicar sobre la
*4*(1$,(,.,&.1(.8(5&.,&.1(.5(%)$>%.<+&.&%.
)(,(.)(54.)477&534%,(/.
G$%. 3&7H+$)$4. ,&. 14. (%*&7$47?. )+(%,4. ,&.
la determinacin de oficio practicada
7&5+1*&%. $2347*&5. %4. 5(%)$4%(81&5. 347.
alta de configuracin de elementos
subjetivos o mediare una causa e imente
de responsabilidad, deber e cluirse
,&. 1(. 8(5&. ,&. 1(. 5(%)$>%. 1(. 374347)$>%.
)477&534%,$&%*&. (. 145. $2347*&5. %4.
sancionables, con el fin de que tales
$2347*&5. %4. 7&5+1*&%. (6&)*(,45. 347. 1(.
5(%)$>%.<+&.5&.37&*&%,&.$234%&7/.
Para estos fines, la base de la sancin ser &1.
7&5+1*(,4.,&.2+1*$31$)(7.&1.$2347*&.(.$%=7&5(7.
por el coeficiente, que se establecer al
2+1*$31$)(7. 347. )$&%. &1. 7&5+1*(,4. ,&. +%(.
raccin en la que figuren
(I.0%.&1.%+2&7(,47?.1(.5+2(.,&1.7&5+1*(,4.,&.
2+1*$31$)(7.145.$%)7&2&%*45.5(%)$4%(81&5.
en la base gravada por la alcuota del
*7$8+*4.,$53+&5*4.&%.&1.1$*&7(1.)I.5$=+$&%*&?.
ms los incrementos sancionables
7&(1$J(,45.,$7&)*(2&%*&.&%.1(.)+4*(.,&1.
*7$8+*4.4.&%.1(.)(%*$,(,.(.$%=7&5(7/.
8I.0%.&1.,&%42$%(,47?.1(.5+2(.,&1.7&5+1*(,4.
,&. 2+1*$31$)(7. *4,45. 145. $%)7&2&%*45?.
sancionables o no, en la base gravada
347. 1(. (1@)+4*(. ,&1. *7$8+*4. ,$53+&5*4. &%.
el literal c siguiente, ms los incrementos
5(%)$4%(81&5.
4.
%4.
7&(1$J(,45.
,$7&)*(2&%*&. &%. 1(. )+4*(. ,&1. *7$8+*4. 4.
&%.1(.)(%*$,(,.(.$%=7&5(7/.
)I.K(7(.&6&)*45.,&.14.,$53+&5*4.&%.145.1$*&7(1&5.
(I. 9. 8I. (%*&7$47&5?. 5$. 145. $%)7&2&%*45.
5(%)$4%(81&5. 5&. 374,+)&%. &%. 1(. 3(7*&.

!"!#$%&'(
!"#$%&'("))%*&+#$,$#"&)%*&+#$-(%./-"(%"#

de la base gravada por una alcuota


proporcional, ser esa alcuota la que
se aplicar. Cuando los incrementos
#$% &'()*+,-.% $.% /-% &-'0$% )$% /-% 1-#$%
gravada por una escala de alcuotas,
se aplicar la alcuota promedio que
'$#*/0$% )$% /-% -&/2,-,23.% )$% $#-% $#,-/-4%
El coeficiente se e presar redondeado
con dos decimales
en su clculo
no se tendrn en cuenta los importes
)$0$'52.-)(#%6*$%'$)*+,-.%/-%1-#$7%/-%
,*(0-%(%/-%,-.02)-)%-%2.8'$#-'4%
!"#$%&'()"*+
9$'%,(5$.0-'2(%-/%-'0:,*/(%!";%)$/%<()$/(4
',-./012+3456+789/:29;<+8=1:/8>1;<6+
!4% =-#% 2.>'-,,2(.$#% 5-0$'2-/$#% )$#,'20-#%
en el artculo
sern sancionadas
,(.% *.-% 5*/0-% &$,*.2-'2-% )$/% ?4% &('%
,2$.0(%#(1'$%/-%1-#$%)$%/-%#-.,23.%6*$%
,(''$#&(.)-4%
@4% A-'-% 0()-#% /-#% 2.>'-,,2(.$#% -.0$'2('$#%
que pudieran calificarse como graves
o mu graves, seg n se describe a
continuacin, se aplicarn las sanciones
6*$%&-'-%,-)-%,-#(%#$%$#0-1/$,$.B%
a

e calificarn como graves aquellas


2.>'-,,2(.$#%6*$%#$%C-D-.%,(5$02)(%
5$)2-.0$% /-% (,*/0-,23.% )$% )-0(#% -%
/-% E)52.2#0'-,23.% F'21*0-'2-7% #2$5&'$%
D% ,*-.)(% $/% 5(.0(% )$% /-% ,*(0-%
0'21*0-'2-% &'()*,0(% )$% /-% (,*/0-,23.%
#$-% #*&$'2('% -/% 4?% &('% ,2$.0(% )$% /-%
1-#$%)$%/-%#-.,23.4%
e entender que e iste ocultacin
)$%)-0(#%,*-.)(B%
24% G(%#$%&'$#$.0$.%)$,/-'-,2(.$#4%
224% H$% &'$#$.0$.% )$,/-'-,2(.$#% $.%
/-#% 6*$% #$% 2.,/*D-.% C$,C(#% *%
(&$'-,2(.$#% 2.$I2#0$.0$#% (% ,(.%
25&('0$#% >-/#(#7% (% $.% /-#% 6*$% #$%
(520-.% 0(0-/% (% &-',2-/5$.0$%
(&$'-,2(.$#7% 2.8'$#(#7% '$.0-#7%
&'()*,0(#7% 12$.$#% (% ,*-/6*2$'%

(0'(% )-0(% 6*$% 2.,2)-% $.% /-%


)$0$'52.-,23.% )$% /-% )$*)-%
0'21*0-'2-4%
% J.%-6*$//(#%,-#(#%$.%6*$%/-%2.>'-,,23.%
sea calificada como grave, se
impondr una sancin del . por
,2$.0(% #(1'$% /-% 0(0-/2)-)% )$% /-% 1-#$%
)$%/-%#-.,23.%6*$%,(''$#&(.)-4%
b

e calificarn como mu graves


-6*$//-#% 2.>'-,,2(.$#% $.% /-#% 6*$% #$%
C-D-.% *02/2+-)(% 5$)2(#% >'-*)*/$.0(#7%
$.0$.)2K.)(#$%&('%0-/$#B%
24% =-#% -.(5-/:-#% #*#0-.,2-/$#% $.%
/-% ,(.0-12/2)-)% D% $.% /(#% /21'(#%
(% /(#% '$82#0'(#% $#0-1/$,2)(#%
por la normativa tributaria.
H$%
,(.#2)$'-.%
-.(5-/:-#%
#*#0-.,2-/$#B% $/% 2.,*5&/252$.0(%
-1#(/*0(% )$% /-% (1/28-,23.% )$%
llevar la contabilidad o los libros
(% /(#% '$82#0'(#% $#0-1/$,2)(#% &('%
la normativa tributaria el llevar
,(.0-12/2)-)$#% )2#02.0-#% 6*$7%
re eridas a una misma actividad
D% $L$',2,2(% $,(.352,(7% .(%
permitan conocer la verdadera
#20*-,23.% )$% /-% $5&'$#-M% $/%
llevar de orma incorrecta los
/21'(#% )$% ,(.0-12/2)-)% (% /(#% /21'(#%
(% '$82#0'(#% $#0-1/$,2)(#% &('% /-%
normativa tributaria, mediante
/-% >-/#$)-)% )$% -#2$.0(#7% '$82#0'(#%
(% 25&('0$#7% (% /-% ,(.0-12/2+-,23.%
$.% ,*$.0-#% 2.,(''$,0-#% )$% >('5-%
6*$% #$% -/0$'$% #*% ,(.#2)$'-,23.%
fiscal. a aplicacin de esta
ltima circunstancia requerir
que la incidencia de llevar
2.,(''$,0-5$.0$% /(#% /21'(#% (% /(#%
'$82#0'(#%'$&'$#$.0$%*.%&(',$.0-L$%
#*&$'2('% -/% ?44% &('% ,2$.0(% )$% /-%
1-#$%)$%/-%#-.,23.4%
ii. El empleo de acturas, justificantes
*% (0'(#% )(,*5$.0(#% >-/#(#7%
#2$5&'$% 6*$% /-% 2.,2)$.,2-% )$%

!"!

!"#

)%*+$%&*+&,-*'.%&!/'0#!1/'%&*+$&,'1!2
/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"

$%&' (%)*+,-.%&' %' &%/%0.,&'


12$&%&' %' 12$&,2(%&' 0,/0,&,-.,' *-'
/%0),-.23,' &*/,04%0' 2$' 56' /%0'
)4,-.%'(,'$2'72&,'(,'$2'&2-)48-6'
4446' 92' *.4$4:2)48-' (,' /,0&%-2&' %'
,-.4(2(,&' 4-.,0/*,&.2&' )*2-(%' ,$'
sujeto in ractor, con la finalidad de
%)*$.20' &*' 4(,-.4(2(;' <2=2' <,)<%'
figurar a nombre de un tercero,
)%-' %' &4-' &*' )%-&,-.4+4,-.%;' $2'
.4.*$204(2('(,'$%&'74,-,&'%'(,0,)<%&;'
$2' %7.,-)48-' (,' $2&' 0,-.2&' %' $2&'
>2-2-)42&' /2.04+%-42$,&' %' $2'
0,2$4:2)48-'(,'$2&'%/,02)4%-,&')%-'
.02&),-(,-)42'.047*.2042'(,'$2&'?*,'
se deriva la obligacin tributaria,
)*=%'4-)*+/$4+4,-.%')%-&.4.*=,'$2'
4-102))48-'?*,'&,'&2-)4%-26'
Cuando la in raccin sea califica(2'
como mu grave, se impondr una
&2-)48-' (,$' 56' /%0' )4,-.%' &%70,' $2'
.%.2$4(2(' (,' $2' 72&,' (,' $2' &2-)48-'
?*,')%00,&/%-(26'
''
!"#$%&'()"*+
. En los artculos
a
se tipifican
diversos supuestos de in raccin que
.*.,$2-' $2' 12&,' (,' (,.,0+4-2)48-' (,$'
tributo. As, la ausencia de declaracin
2*.%$4?*4(2)48-' )%-' 0,&*$.2(%' (,' -%'
/2>%' (,' %7$4>2)48-' .047*.2042;' %' $2'
declaracin autoliquidacin ine acta,
son tipificados. Igualmente, se tipifica la
2*&,-)42'(,'(,)$202)48-'%'(,)$202)48-'
4-,@2).2')*2-(%',&.2',&'-,),&2042'/202'
?*,'$2'A(+4-4&.02)48-'B047*.2042'/0%),(2'
a liquidar, provocando un resultado
+2.,042$'(,'-%'4->0,&%'(,'$2'%7$4>2)48-'
tributaria correcta. Tambi n se tipifican
)%+/%0.2+4,-.%&' 0,$2)4%-2(%&' )%-' $2'
obtencin improcedente de devolucin
%')%+/,-&2)48-6'
#6' 9%&' +%-.%&' (,32(%&' (,' 4->0,&20;'
compensados o devueltos en e ceso,
)%-&.4.*=,-;' ,-' /04-)4/4%;' $2' 72&,' (,'
la sancin a la cual se va a aplicar el

/%0),-.23,' &2-)4%-2.%04%6' C%' %7&.2-.,;'


2',&.%&'+%-.%&'(,7,'&*&.02,0&,'$2'/20.,'
(,'D&.%&'?*,'-%'&,2'&2-)4%-27$,;',&.%',&;'
)*2-(%' +,(420,' )2*&2&' ,@4+,-.,&' (,'
0,&/%-&274$4(2(6' E202' ,@)$*40' ,$' 4+/%0.,'
-%' &2-)4%-27$,;' &,' (,7,' 2/$4)20' *-'
coeficiente que representa la proporcin
(,$'+%-.%'2'4->0,&20'&2-)4%-27$,'&%70,'
,$'+%-.%'2'4->0,&20'.%.2$6'
' FD2&,' *-' ,3,+/$%' )%-' 4-)0,+,-.%&'
&2-)4%-27$,&' ,-' $2' 72&,' (,' "#' GGG;GG;'
%.0%&' 4-)0,+,-.%&' -%' &2-)4%-27$,&'
,-' $2' 72&,' (,' !#' GGG;GG;' *-2' 2$H)*%.2'
/0%+,(4%' (,$' I+/*,&.%' 2' $2' J,-.2' (,'
Personas sicas del ,
una sancin
del
2K'E202' )2$)*$20' ,$' )oeficiente al
que se refiere el artculo
, el
-*+,02(%0' 0,&*$.2' (,' +*$.4/$4)20'
$%&' 4-)0,+,-.%&' &2-)4%-27$,&' ,-'
$2' 72&,' L"#' GGG;GGK' /%0' $2' 2$H)*%.2'
promedio
,
el denominador
L0,&*$.2'(,'+*$.4/$4)20'$2'&*+2'(,'$%&'
4-)0,+,-.%&;'&2-)4%-27$,&'%'-%;',-'$2'
base
, ms
, , osea
MN' GGG;GGK' /%0' $2' 2$H)*%.2' /0%+,(4%'
,
. El coeficiente redondeado
a dos decimales resulta en ,
O!G;NG',-.0,'!P'Q"M;MGK6
7K'E202' )2$)*$20' $2' 72&,' (,' $2' &2-)48-'
se multiplica el coeficiente obtenido
,
por el importe a ingresar, el
)*2$'0,&*$.2'(,'+*$.4/$4)20'$2'2$H)*%.2'
promedio
,
por la suma de
$%&' 4-)0,+,-.%&;' &2-)4%-27$,&' %' -%;'
,-' $2' 72&,' LMN' GGG;GGK6' E%0' .2-.%;'
,&.,' 4+/%0.,' 2' 4->0,&20' L!P' Q"M;MGK'
multiplicado por el coeficiente del
$4.,02$'2-.,04%0;'(2'$*>20'2'$2'72&,'(,'
$2' &2-)48-' ,@)$*4(%' ,$' 4+/%0.,' -%'
&2-)4%-27$,'L!O'OGP;OGK6
)K'A&H;' $2' &2-)48-' 0,&*$.2' ,-' #N' P!N;N''
L!O' , por
.
. os porcentajes a fijar para las sancio-,&;'
&4' 74,-' &,' (,32-' 2' $2' $470,' ,$,))48-'

!"!#$%&'(
!"#$%&'("))%*&+#$,$#"&)%*&+#$-(%./-"(%"#

$%& '()& *)*+,-()& $%'& .($%'(/& )*0(1%1&


un esquema de tres tipos uno, ms
bajo, para las in racciones leves otro,
intermedio, para las in racciones graves
%'& 2+3(,/& 0+,+& '+)& -14,+55-(1%)& 2*3&
graves.

*1+&*&(6,+&$%&%)+)&5-,5*1)6+15-+)&0(,&'+&
+':5*(6+&0,(0(,5-(1+'&$%'&6,-9*6(&(&0(,&'+&
alcuota promedio escala progresiva ,
ms
los
incrementos
reali ados
$-,%56+2%16%& %1& '+& 5*(6+& 6,-9*6+,-+&
A0(,&%>%20'(/&0(,&,%$*55-81&$%&5,B$-6()&
%1& %'& CDEFG& %16,%& '+& )*2+& $%'& ,%)*'6+$(&
$%& 2*'6-0'-5+,& 6($()& '()& -15,%2%16()&
)+15-(1+9'%)& (& 1(& 7*%& )%& H+3+1&
$%6%,2-1+$(&%1&'+&9+)%&-20(1-9'%&0(,&'+&
+':5*(6+&0,(0(,5-(1+'&$%'&6,-9*6(&(&0(,&'+&
alcuota promedio escala progresiva ,
ms los incrementos sancionables o no
,%+'-@+$()&$-,%56+2%16%&%1&'+&5*(6+&$%'&
6,-9*6(<&E):/&)*081;+)%/&0(,&%>%20'(/&*1+&
5*(6+& 6,-9*6+,-+& +)(5-+$+& 5(1& 5(20,+)&
alsas por un monto de
,
que se
(96-%1%&2*'6-0'-5+1$(&'+)&5(20,+)&4+')+)&
$%$*5-$+)& A#I& III/IIF& 0(,& '+& +':5*(6+&
. i la deuda total o base de la
sancin es de
, habra que dividir
J& III/II& %16,%& KL& III/II& (96%1-B1$()%&
que la incidencia es del
. i el
0(,5%16+>%& %)6+9'%5-$(& %1& '+& M%3&
uera del
para una in raccin mu
grave, entonces habra que imponer
en el ejemplo el porcentaje m imo de
)+15-81<&&&&

. as in racciones graves
mu graves
vienen delimitadas por dos criterios uno
positivo, atinente a la descripcin de
5-%,6()& 6-0()& $%& 5(20(,6+2-%16(& 7*%&
agravan el comportamiento bsico otro
negativo, a saber, que las conductas
descritas puedan ser constitutivas
$%'& $%'-6(& $%& $%4,+*$+5-81& 6,-9*6+,-+/&
5(2(& 0($,:+& )*5%$%,& 5(1& +';*1+)& $%&
'+)& 5(1$*56+)& $%)5,-6+)& 7*%& )*0%,%1& %'&
umbral cuantitativo previsto para dicho
$%'-6(<&&
. as in racciones graves se tipifican
%1& 6(,1(& +'& 5(15%06(& $%& (5*'6+5-81&
$%& $+6()/& que se manifiesta en
5(20(,6+2-%16()& & $%& (2-)-81& $%&
$%5'+,+5-(1%)/& $%& -15'*-,& (0%,+5-(1%)&
-1%=-)6%16%)& *& (2-6-,'+)& 3& %1& %'& 6+16(&
tengan una influencia o incidencia de
*1& 5-%,6(& 0(,5%16+>%& $%& '+& 9+)%& $%& '+&
)+15-81<& ?($,:+& )%,& %)%& 0(,5%16+>%/& 0(,&
ejemplo, un
o un
de la base de
'+&)+15-81<&
. as in racciones mu graves se tipifican
%1&6(,1(&+&+1(2+':+)&)*)6+15-+'%)&%1&'+&
contabilidad, no llevar contabilidad o
llevarla doble, consignar asientos alsos
(& 5*%16+)& -15(,,%56+)& (& '+& *6-'-@+5-81&
$%& 0%,)(1+)& -16%,0*%)6+)/& 3& %1& %'& 6+16(&
tengan una influencia o incidencia de
*1& 5-%,6(& 0(,5%16+>%& $%& '+& 9+)%& $%& '+&
)+15-81<& ?($,:+& )%,& %)%& 0(,5%16+>%/& 0(,&
ejemplo, un
o
.
. Para el clculo de la incidencia de las
5-,5*1)6+15-+)& $%6%,2-1+16%)& $%& '(&
grave o mu grave de la in raccin, se
debe dividir la suma del resultado de
2*'6-0'-5+,& '()& -15,%2%16()& ,%+'-@+$()&
%1& '+& 9+)%& -20(1-9'%& +)(5-+$()& 5(1&

na ve determinada la calificacin
como grave o mu grave, rige el principio
de calificacin unitaria de la in raccin,
de modo que el porcentaje agravado
$%9%&+0'-5+,)%&)(9,%&'+&6(6+'-$+$&$%&'+&
9+)%&)+15-(1+9'%/&+*17*%&*1+&0+,6%&1(&
)%+&5(1)%5*%15-+&$%&5(20(,6+2-%16()&
graves o mu graves. Esto sin perjuicio
$%& '+)& 5-,5*1)6+15-+)& $%& ;,+$*+5-81&
,%;*'+$+)& %1& %'& +,6:5*'(& !N"/& '+)& 5*+'%)&
$%6%,2-1+,:+1& -15,%2%16()& +& 0+,6-,& $%&
la sancin que corresponda seg n la
gravedad del comportamiento.

!"##$%&'()'*&+,-##$.&"/'+.,0-1"/
!"#$%&'()*+,-)./0(1)23)/45"6%%/(431)5("76'31M+)& -14,+55-(1%)& 4(,2+'%)& & )%& (,-;-1+1& 0(,&
%'& -15*20'-2-%16(& $%& '+)& (9'-;+5-(1%)&
4(,2+'%)&)-;*-%16%)O

!"#

!"#

)%*+$%&*+&,-*'.%&!/'0#!1/'%&*+$&,'1!2
/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"

$%&'()*+,-,+)./
-%&01,2,+&3&.4,5,+&*617+6-$(2.)&8.&7$56/
c

levar en debida
+.5,)2+6)&*6(2$-9.)/

orma los libros

8%&:+.).(2$+&8.*9$+$*,6(.)&.&,(;6+1$*,6(.)/
.%&:.+1,2,+& .9& *6(2+69& 8.& 9$& <81,(,)2+$*,=(&
>+,-?2$+,$/
;%& '(;6+1$+&3&*617$+.*.+&$(2.&9$&1,)1$/
!"#$%&'()"*
@.& +.$9,A$& ?(& 8.2$99.& 8.& 9$)& 8,;.+.(2.)&
in racciones las cuales estn relacionadas
*6(&.9&,(*?179,1,.(26&8.&9$)&6-9,5$*,6(.)&
;6+1$9.)& 76+& 7$+2.& 8.9& 6-9,5$86& & 8.& 9$&
6-9,5$*,=(& 2+,-?2$+,$/& @.& *6(2.179$(& 2,76)&
5.(B+,*6)& C?.& ,(*9?3.(& 76),-,9,8$8.)& 8.&
sancionar incumplimientos especficos.
'+,-./012 34562 )78+9..:17;<2 81+=90;<2
+;09.:179>9<2 .172 092 1?0:@9.:A72 >;2
:7<.+:?:+<;6
!/& D6()2,2?3.(& ,(;+$**,6(.)& +.9$*,6($8$)&
*6(& 9$& 6-9,5$*,=(& 8.& ,()*+,-,+).& .(&
.9& E.5,)2+6& >+,-?2$+,6& F$*,6($9& 8.& 9$&
<81,(,)2+$*,=(&>+,-?2$+,$G
$%&F6& ,()*+,-,+).& .(& .9& E.5,)2+6& >+,-?2$+,6&
F$*,6($9& 8.& 9$& <81,(,)2+$*,=(&
>+,-?2$+,$/
-%&:+676+*,6($+&
6&
*61?(,*$+&
la in ormacin relativa a los
$(2.*.8.(2.)& 6& 8$26)& 7$+$& 9$&
,()*+,7*,=(& 6& $*2?$9,A$*,=(& .(& .9&
E.5,)2+6&>+,-?2$+,6&F$*,6($9H&.(&;6+1$&
parcial, insuficiente o errnea.
*%&F6& 7+676+*,6($+& 6& *61?(,*$+&
$& 9$& <81,(,)2+$*,=(& >+,-?2$+,$&
in ormaciones
relativas
a
los
$(2.*.8.(2.)& 6& 8$26)& 7$+$& 9$&
,()*+,7*,=(H& *$1-,6& 8.& 861,*,9,6& 6&
$*2?$9,A$*,=(&.(&.9&E.5,)2+6&>+,-?2$+,6&
F$*,6($9H& 8.(2+6& 8.& 96)& 79$A6)&
.)2$-9.*,86)/
. a in raccin prevista en este artcu96&
ser considerada leve, salvo que los

8$26)& 7+.).(2$86)& ).$(& ;$9)6)H& .(& *?36&


caso se considerar grave.
. ern sancionadas con una multa de ////&
$&////
!"#$%&'()"*
e establecen las situaciones vinculadas a
9$&6-9,5$*,=(&$**.)6+,$&8.&,()*+,-,+).&.(&.9&
E.5,)2+6&>+,-?2$+,6&F$*,6($9&C?.&*6()2,2?3.(&
,(;+$**,6(.)& ;6+1$9.)H& 8.-,.(86& ).I$9$+).&
que en ellas no est presente en orma
inmediata el perjuicio fiscal. a pena
7.*?(,$+,$& 9$& .)2$-9.*.& *$8$& 7$J)&
recomendndose una sancin variable de
un mnimo a un m imo.
'+,-./012 34B62 )78+9..:17;<2 81+=90;<2
+;09.:179>9<2.1720921?0:@9.:A72>;2;=:,:+2C2
D1+,9+212.17<;+E9+2.1=D+1?97,;<6
!/& D6()2,2?3.(& ,(;+$**,6(.)& ;6+1$9.)&&
+.9$*,6($8$)&*6(&9$&6-9,5$*,=(&8.&.1,2,+&
3&.4,5,+&*617+6-$(2.)G
$%&F6&626+5$+&96)&*617+6-$(2.)&3&62+6)&
86*?1.(26)& 8.& .1,),=(& 6-9,5$26+,$H&
?& otorgarlos sin que re nan los
+.C?,),26)& 3& *$+$*2.+J)2,*$)& .4,5,86)&
76+&9$)&(6+1$)&2+,-?2$+,$)H&,(*9?3.(86&
.9& 626+5$1,.(26& 8.& *617+6-$(2.)&
por medios mecnicos parcial o
262$91.(2.& ,9.5,-9.)& 6& 1.8,$(2.&
mquinas registradoras o electrnicas
que no re nan los requisitos e igidos
76+&9$&<81,(,)2+$*,=(&>+,-?2$+,$/
-%&>+$()76+2$+& 1.+*$8.+J$)& ),(& 9$&
86*?1.(2$*,=(& .4,5,8$& 76+& 9$)&
(6+1$)&2+,-?2$+,$)/
. a in raccin prevista en el numeral de
este artculo ser grave en los siguientes
)?7?.)26)G
$%&D?$(86& ).& ,(*?179$(& 96)& +.C?,),26)&
e igidos por la normativa reguladora
8.& 9$& 6-9,5$*,=(& 8.& ;$*2?+$*,=(H&
salvo lo dispuesto en el literal siguiente
8.& .)2.& (?1.+$9& 3& .(& .9& (?1.+$9&
K& 8.& .)2.& $+2J*?96/& 0(2+.& 62+6)H& ).&

!"!#$%&'(
!"#$%&'("))%*&+#$,$#"&)%*&+#$-(%./-"(%"#

considerarn incluidos en este literal


los incumplimientos relativos a la
e pedicin, remisin, rectificacin
conservacin de acturas o
documentos sustitutivos.
a sancin consistir
$%&'()*+)*,-%,....,*,....,

en

multa

/0,1'*(-2, %3, )(&'4$3)4)%(52, &2(6)65*,


%(, 3*, 7*35*, -%, %8$%-)&)9(, 2, %(, 3*,
alta de conservacin de acturas,
justificantes o documentos sustitutivos.
a sancin consistir
$%&'()*+)*,-%,....,*,....,

en

multa

. a in raccin prevista en el numeral


de este artculo ser mu grave
&'*(-2,%3,)(&'4$3)4)%(52,&2(6)65*,%(,3*,
%8$%-)&)9(, -%, 7*&5'+*6, 2, -2&'4%(526,
sustitutivos con datos alsos.
a sancin consistir en multa pecunia+)*,
$+2$2+&)2(*3, -%3, :., $2+, &)%(52, -%3,
margen bruto sobre ventas del conjunto
-%,3*6,2$%+*&)2(%6,;'%,<*=*(,2+)>)(*-2,
3*,)(7+*&&)9(.
?., @(, &*62, -%, +%)5%+*&)9(A, $*+*, &'=*,
configuracin no se e igir en este caso
el transcurso del pla o previsto en el
artculo
de este Cdigo, se aplicar
3*,6*(&)9(,-%,&3*'6'+*,-%,<*65*,:.,-B*6,
de la oficina o establecimiento en que
6%,<'/)%+*,&24%5)-2,3*,)(7+*&&)9(.
!"#$%&'()"*
. a tipificacin de las in racciones
72+4*3%6,+%3*&)2(*-*6,*3,)(&'4$3)4)%(52,
-%, 3*, 2/3)>*&)9(, -%, %4)5)+, -2&'4%(526,
=, -%, ;'%, C6526, &'4$3*(, $3%(*4%(5%,
326, +%;')6)526, 3%>*3%6, %6, -%, %(2+4%,
)4$2+5*(&)*A, %6$%&)*34%(5%, &2(, 3*,
*$3)&*&)9(, >%(%+*3)D*-*, %(, 326, $*B6%6,
-%, E/%+2*4C+)&*, -%3, E4$'%652, *3, F*32+,
Agregado, en el cual el documento sirve
de justificacin a los cr ditos d bitos
fiscales.
G., H%,&2(6)-%+*,;'%,%65%,5)$2,-%,)(7+*&&)9(,
nunca es leve, sino grave o mu grave,

seg n que se trata de incumplimientos


+%6$%&52, -%, 326, +%;')6)526, %8)>)-26, 2, 6%,
trata de alsificaciones o la no entrega
-%, -2&'4%(526., I)%(5+*6, ;'%, $*+*,
las graves se sugiere multas de monto
fijo, para las mu graves se sugiere un
$2+&%(5*J%, -%3, 4*+>%(, /+'52, 62/+%,
ventas de las operaciones a ectadas
$2+,3*6,7*&5'+*6,7*36*6.
. Es relevante comentar que se recomien-*,
'(*, $%(*, $+)(&)$*3, $*+*, %3, &*62, -%,
+%)5%+*&)9(A, &2(6)65%(5%, %(, 3*, &3*'6'+*,
5%4$2+*3,-%3,3'>*+,%(,%3,&'*3,6%,&24%5)9,
3*, )(7+*&&)9(A, %65*, 6*(&)9(, %&2(94)&*,
6%, <*, -%4265+*-2, ;'%, &2(65)5'=%, '(,
mecanismo real de ejemplificacin.
H%, +%&24)%(-*, *, 3*6, *-4)()65+*&)2(%6,
5+)/'5*+)*6, +%>'3*+, %(, 72+4*, )(5%+(*,
=, &2(, -%5*33%, 3*, $+2&%-%(&)*, -%, 3*,
*$3)&*&)9(, -%, 3*6, 6*(&)2(%6, %(, %65%,
artculo, especialmente para evitar
;'%, 6%, 6*(&)2(%, $2+, *&526, ;'%, (2,
estn correctamente encuadrados o
tipificados o en los cuales e isten pruebas
;'%,<*&%(,-'-*+,62/+%,3*,)(7+*&&)9(.
'+,-./012 34452 )67+8..916:;2 71+<80:;2
+:08.9168=8;2 .162 082 1>09?8.9@62 =:2 00:A8+2
09>+1;2B2+:?9;,+1;2.16,8>0:;2B2,+9>/,8+91;5
!., 12(65)5'=%(, )(7+*&&)2(%6, 72+4*3%6,
relacionadas con la obligacin de llevar
3)/+26, =, +%>)65+26, &2(5*/3%6, =, 5+)/'5*+)26A,
inclu endo los de carcter electrnico
a

o llevar los libros o registros contables


%8)>)-26,$2+,3*6,3%=%6,=,+%>3*4%(526A,%(,
3*, 72+4*, =, &2(-)&)2(%6, %65*/3%&)-*6,
$2+,3*6,(2+4*6,&2++%6$2(-)%(5%6.

levar con atraso ma or al


permitido por las normas vigentes la
&2(5*/)3)-*-,',25+26,+%>)65+26,%8)>)-26,
$2+,3*6,-)6$26)&)2(%6,5+)/'5*+)*6.

o conservar durante el pla o


%65*/3%&)-2, $2+, 3*6, 3%=%6, =,
+%>3*4%(526,326,3)/+26A,+%>)65+26A,&2$)*6,
-%, &24$+2/*(5%6, -%, $*>2, ', 25+26,
-2&'4%(526K, *6B, &242, 326, 6)65%4*6,

!"#

!"#

)%*+$%&*+&,-*'.%&!/'0#!1/'%&*+$&,'1!2
/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"

$%
&'$(')*)+%
,$*&-.)'/0)1$+%
12% ,$3.)4/5/1)1% 6% 5$+% +$&$'.2+%
252,.'73/,$+8
. a in raccin prevista en el numeral
ser considerada grave.
. ern sancionadas con una multa de ....
)%%8888
!"#$%&'()"*
!8% 93%'25),/73%)%5)+%$45/(),/$32+%),,2+$'/)+%
de llevar libros
registros contables
23% 1/:2'23.2+% +$&$'.2+;% 1$,-*23.)5<%
*)(3=./,$+<% 2.,8<% +2% +)3,/$3)% 25%
/3,-*&5/*/23.$% 12% 255$% ).231/1)%
la relevancia de la in ormacin ah
contenida la necesidad de precaver
que ella sea fidedigna.
>8% ?2% '2,$*/231)% @-2% 5)% *-5.)% .23()% -3%
rango variable, para lo cual deber
)&5/,)'+2% 25% ,'/.2'/$% 12% (')1-),/73%
relativo al incumplimiento sustancial de
5)+%$45/(),/$32+%12%1$,-*23.),/738
'+,-./012 34562 )78+9..:17;<2 81+=90;<2
+;09.:179>9<2.1720921?0:@9.:A72>;2>;.09+9+6
!8% A$3+./.-623% /3:'),,/$32+% '25),/$3)1)+%
,$3% 5)% $45/(),/73% 12% &'2+23.)'%
12,5)'),/$32+%6%,$*-3/,),/$32+;
)B%C$% &'2+23.)'% 5)+% 12,5)'),/$32+% @-2%
,$3.23()3% 5)% 12.2'*/3),/73% 12% 5$+%
.'/4-.$+8
4B%C$% &'2+23.)'% $.')+% 12,5)'),/$32+% $%
,$*-3/,),/$32+8
,B%D'2+23.)'% 5)+% 12,5)'),/$32+% @-2%
,$3.23()3% 5)% 12.2'*/3),/73% 12% 5$+%
.'/4-.$+%23%:$'*)%/3,$*&52.)%$%:-2')%
12%&5)0$8
1B%D'2+23.)'%
$.')+%
12,5)'),/$32+%
$% ,$*-3/,),/$32+% 23% :$'*)%
/3,$*&52.)%$%:-2')%12%&5)0$8
e Presentar declaracin rectificatoria
,$3%&$+.2'/$'/1)1%)5%&5)0$%2+.)452,/1$%
23%25%)'.E,-5$%!>F8

:B% D'2+23.)'% 5)+% 12,5)'),/$32+% 23%


:$'*-5)'/$+% $% 5-()'2+% 3$% )-.$'/0)1$+%
&$'%5)%G1*/3/+.'),/73%H'/4-.)'/)8
. Esta in raccin ser considerada como
grave ser sancionada con una multa
12%I8%
!"#$%&'()"*
93% '25),/73% )% 5)% $45/(),/73% 12% &'2+23.)'%
12,5)'),/$32+%
6%
,$*-3/,),/$32+%
vinculadas a los tributos, se tipifican
sancionan con multa las diversas
+/.-),/$32+%@-2%+2%&-21)3%&'2+23.)'8%J242%
entenderse que esta in raccin se refiere
)% )@-255$+% ,)+$+% 23% @-2% 3$% K)6% &2'L-/,/$%
2,$37*/,$<%&-2+%12%K)42'5$%5)%/3:'),,/73%
*).2'/)5%+2%+-4+-*2%23%,$3,-'+$%)&)'23.2%
2+.)%/3:'),,/73%:$'*)58%
'+,-./012 34B62 )78+9..:17;<2 81+=90;<2
+;09.:179>9<2.1720921?0:@9.:A72>;2C;+=:,:+2
;02.17,+106
!8% A$3+./.-623% /3:'),,/$32+% '25),/$3)1)+%
,$3% 5)% $45/(),/73% 12% &2'*/./'% 25% ,$3.'$5%
12%5)%G1*/3/+.'),/73%H'/4-.)'/);
)B%C$% 2MK/4/'% 5$+% 5/4'$+<% '2(/+.'$+% -% $.'$+%
1$,-*23.$+%@-2%=+.)%+$5/,/.28
4B%D'$1-,/'<% ,/',-5)'% $% ,$*2',/)5/0)'%
productos o mercaderas gravadas
sin el signo de control visible e igido
&$'% 5)+% 3$'*)+% .'/4-.)'/)+% $% +/3%
5$+% ,$*&'$4)3.2+% 12% &)($% @-2%
),'21/.23%+-%)1@-/+/,/738
,B%C$% *)3.232'% 23% ,$31/,/$32+% 12%
$&2'),/73% 5$+% +$&$'.2+% &$'.)1$'2+%
12% */,'$:$'*)+% (')4)1)+% 6% 5$+%
+$&$'.2+% *)(3=./,$+% -./5/0)1$+% 23%
5)+% )&5/,),/$32+% @-2% /3,5-623% 1).$+%
vinculados con la materia imponible,
cuando se e ect en registros
mediante microarchivos o sistemas
,$*&-.)'/0)1$+8
1B%C$% :),/5/.)'% )% 5)% G1*/3/+.'),/73%
H'/4-.)'/)% 5$+% 2@-/&$+% 6% +/+.2*)+%
252,.'73/,$+% @-2% &2'*/.)3% ),,212'%

!"!#$%&'(
!"#$%&'("))%*&+#$,$#"&)%*&+#$-(%./-"(%"#

#$ %#$ &'()*+#,&-'$ ./$ 0*#1,/'./',&#$


0*&230#*&#$43/$1/$*/#%&,/$/'$/%$%),#%$./%$
,)'0*&235/'0/6
/7$8)$ (#,&%&0#*$ .),3+/'0)19$ */:&10*)19$
justificantes, programas
archivos
in ormticos u otros datos de
0*#1,/'./',&#$0*&230#*&#6
o atender alg n requerimiento
debidamente notificado.
:7$8/:#*$ )$ &+;/.&*$ %#$ /'0*#.#$ )$
;/*+#'/',&#$./$(3',&)'/1$/'$%),#%/1$
5$ /10#2%/,&+&/'0)1$ */%#,&)'#.)1$ ,)'$
)2%&:#,&)'/1$0*&230#*&#16
<7$=3#%43&/*$
)0*#$
*/1&10/',&#$
3$
)210*3,,&-'$ #$ %#1$ #,03#,&)'/1$ ./$
,)'0*)%$0*&230#*&)6$
. Esta in raccin ser considerada como
grave.
. ern sancionadas con una multa de .... 1&$
1/$&',3+;%/$,)'$/%$;*&+/*$*/43/*&+&/'0)$
43/$ <#:#$ %#$ >.+&'&10*#,&-'$ ?*&230#*&#@$
./$ 6666$ 1&$ 1/$ ,3+;%/$ ,)'$ 3'$ 1/:3'.)$
*/43/*&+&/'0)$ 5$ ./$ 3'$ A6$ ;)*$ ,&/'0)$
1)2*/$%)1$&':*/1)1$2*30)19$,)'$3'$+B'&+)$
de . un m imo de ., si no se atiende
al tercer requerimiento administrativo.
Adicionalmente, podr aplicarse el
,)+&1)$ ./$ 2&/'/1$ 1&$ ;*),/.&/*/$ ;)*$ %#$
'#03*#%/C#$./$%#$&'(*#,,&-'6
!"#$%&'()"*
D10#2%/,/$43/$/'$%#1$&'(*#,,&)'/1$#0&'/'0/1$
al control o fiscali acin de la autoridad
0*&230#*&#9$ 1/$ #;%&,#$ %#$ 1#',&-'$ ./$ +3%0#$ 5$
/%$ ,)+&1)$ ./$ 2&/'/19$ 1&$ (3/*/$ ;*),/./'0/9$
para las diversas situaciones previstas en
/10#$ ')*+#6$ E/$ #.);0#$ ,)+)$ ,*&0/*&)$ /%$
#3+/'0)$ ./$ %#$ 1#',&-'$ /'$ (3',&-'$ ./%$
n mero de requerimientos administrativos
43/$ 1/#'$ '/,/1#*&)1$ ;#*#$ 43/$ /%$ 13F/0)$
fiscali ado cese en su actitud resistente u
)210*3,,&)'&10#6$

'+,-./012 34562 )78+9..:17;<2 81+=90;<2


+;09.:179>9<2.1720921?0:@9.:A72>;2:781+=9+2
B2.1=C9+;.;+6
!6$ =)'10&035/'$ &'(*#,,&)'/1$ */%#,&)'#.#1$
,)'$ %#$ )2%&:#,&-'$ ./$ &'()*+#*$ 5$
,)+;#*/,/*$ #'0/$ %#$ >.+&'&10*#,&-'$
?*&230#*&#G
#7$H',3+;%&*$ ,)'$ %)1$ ./2/*/1$ ./$
&'()*+#,&-'$ /10#2%/,&.)1$ /'$ /%$
#*0B,3%)$ !!I9$ 1/#$ ;)*$ 13+&'&10*)$ )$ #$
*/43/*&+&/'0)$ ./$ %#$ >.+&'&10*#,&-'$
Tributaria sobre sus actividades o
%#1$ ./$ 0/*,/*)1$ ,)'$ %)1$ 43/$ :3#*./$
*/%#,&-'9$ ./'0*)$ ./$ %)1$ ;%#C)1$
/10#2%/,&.)19$
27$J*);)*,&)'#*$ #$ %#$ >.+&'&10*#,&-'$
?*&230#*&#$
&'()*+#,&-'$
;#*,&#%9$
insuficiente o errnea.
,7$8)$
,)+;#*/,/*$
#'0/$
%#$
>.+&'&10*#,&-'$?*&230#*&#$,3#'.)$K10#$
%)$1)%&,&0/6
. Esta in raccin ser considerada como
grave.
. ern sancionadas con una multa de
6666$ 1&$ ')$ 1/$ ;*/1/'0#$ /'$ 0&/+;)$ )$ 1&$ ')$
1/$ #0&/'./$ #%$ ;*&+/*$ */43/*&+&/'0)$
individuali ado de . si no se atiende
#%$ 1/:3'.)$ */43/*&+&/'0)$ 5$ ./$ 3'$
A6$ ;)*$ ,&/'0)$ 1)2*/$ /%$ +#*:/'$ 2*30)$
sobre ventas, con un mnimo de .
un m imo de ., si no se atiende al
tercer requerimiento administrativo. De
,)'10#0#*1/$ /**)*/1$ /'$ %#$ &'()*+#,&-'$
suministrada, se sancionar con una
+3%0#$./$6666$;)*$,#.#$*/:&10*)$&',)**/,0)6$
!"#$%&'()"*
!6$ L#1$ &'(*#,,&)'/1$ ,&*,3'1,*&0#1$ #%$
')$ ,3+;%&+&/'0)$ ./$ %#$ )2%&:#,&-'$
./$ &'()*+#*$ 5$ ,)+;#*/,/*$ #'0/$
%#$ >.+&'&10*#,&-'$ ?*&230#*&#9$ /'$ %#1$
di erentes situaciones aqu previstas, se
sancionan con multa que se agrava
seg n se persista en el incumplimiento,
pasando de montos fijos en el primer

!""

!"#

!"#$%"&#$&'(#)*"&+,)-.+/,)"&#$%&')/+0
!"#$"%&'!$#()*)+&#$"#,)#$-.$/0$"10)#0($/&)2$/01)")

segundo requerimiento administrativo, a


$%& '()*+%,-.+& /+0& 1-)2+%& 3)$,(& 4(3)+&
ventas, con un mnimo un m imo, si
%(& 4+& -,5+%/+& +0& ,+)*+)& )+6$+)515+%,(7&
8$-%/(&+0&')(30+1-&+4&/+&5%9()1-*5:%&
5%*())+*,-;&4+&$,505<-&$%&*)5,+)5(&/+&1(%,(&
fijo por registro incorrecto de relevancia
(&,)-4*+%/+%*5-&,)53$,-)5-7&&
. Conviene advertir que el uso de un
'()*+%,-.+&4(3)+&+0&1-)2+%&3)$,(&4(3)+&
ventas busca que la sancin tenga
+9+*,(4& /54$-4()5(4& +%& 9$%*5:%& /+0&
,-1-=(&/+0&*(%,)53$>+%,+7&?5%&+13-)2(;&
,-135@%& +4& /+& )+*(%(*+)& 6$+& '$+/+&
%(&2$-)/-)&)+0-*5:%&*(%&0-&51'(),-%*5-&
/+& 0(4& /-,(4& '-)-& 0-& A/15%54,)-*5:%&
B)53$,-)5-;& '()& 0(& 6$+& 4+& )+*(15+%/-&
avan ar hacia una clasificacin de la
relevancia de tales datos con el fin de
2)-/$-)&0-&4-%*5:%&+%&)+0-*5:%&*(%&+4,-&
variable.
!"##$%&'()'*+,#"-$.$"&/,'-"'-"/"+.$&0#$%&'
1'023$#0#$%&'-"'40&#$,&"4)
!"#$%&'()*+*,)-"(%./010.2#()342%0(24#("0(,
C-4& 4-%*5(%+4& '()& 5%9)-**5:%& 1-,+)5-0&
)+0-*5(%-/-4& *(%& 0-& /+,+)15%-*5:%& /+& 0-4&
obligaciones tributarias se impondrn en
0(4& ')(*+/515+%,(4& /+& /+,+)15%-*5:%& /+&
,)53$,(4& *$-%/(& ')(*+/-%;& +%& *$>(& *-4(&
la sancin no ser ejecutiva hasta que se
agote la va administrativa. En los dems
casos, se aplicarn mediante resoluciones
independientes a trav s del procedimiento
)+2$0-/(&+%&+0&-),D*$0(&!#E7
56789:!;<6=
!7& ?+&'+)15,+&6$+&0-4&4-%*5(%+4&4+&-'056$+%&
.$%,-1+%,+& *(%& +0& ')(*+/515+%,(&
/+& /+,+)15%-*5:%& /+& ,)53$,(4;& 0(& 6$+&
proceder normalmente en el caso de
la in raccin prevista en el artculo
.

. En los dems casos, se aplicar median,+&


)+4(0$*5:%& 5%/+'+%/5+%,+& /+& /5*F(4&
')(*+/515+%,(47& G%& +0& -),D*$0(& 452$5+%,+;&
se establece el procedimiento especfico
'-)-& 0-4& 4-%*5(%+4& '()& 5%9)-**5(%+4&
9()1-0+4& & >& '()& 1()-;& 6$+& 2-)-%,5<-& +0&
/+)+*F(&/+&/+9+%4-&>&+0&')5%*5'5(&/+&%(&
+.+*$*5:%&/+&0-&4-%*5:%&45%(&F-4,-&6$+&
se agote la va administrativa.
!"#$%&'() *+>,) -"(%./010.2#() ?4"4) '4)
4?'0%4%0@2) /.) 342%0(2.3) ?(") 02A"4%%0(2.3)
4/10203#"4#0B43)#"0C&#4"043,
?5%&'+).$5*5(&/+&0(&+4,-30+*5/(&+%&+0&-),D*$0(&
-%,+)5();& 0-& 51'(45*5:%& /+& 0-4& 4-%*5(%+4& 4+&
har directamente mediante resolucin
administrativa. Contra dicha resolucin
el obligado tributario podr ejercer
4$& /+)+*F(& /+& /+9+%4-& 1+/5-%,+& 0-&
interposicin de los recursos a que se refiere
+0&BD,$0(&H&/+&+4,+&8:/52(;&*(%&4$4'+%45:%&
/+&0-&+.+*$*5:%&/+&0-&4-%*5:%&F-4,-&6$+&4+&
agote la va administrativa.
56789:!;<6=
?+& +4,-30+*+& $%& ')(*+/515+%,(& +%& 6$+&
4+& 5%5*5-& /5)+*,-1+%,+& *(%& 0-& )+4(0$*5:%&
4-%*5(%-/()-& +%& ,(/(4& +4,(4& *-4(4& /+&
5%9)-**5(%+4& 9()1-0+47& I+4+& -& +00(;& %(& F->&
0+45:%&/+0&/+)+*F(&/+&/+9+%4-;&'$+4&+J54,+&
la va recursiva, de modo tal que la sancin
%(& +4& +.+*$,-30+& F-4,-& 6$+& 4+& -2(,+& 0-&
va administrativa. e busca as acilitar la
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