ABOGADOS LAS PALMAS DE GRAN CANARIA. Despacho de Abogados multidisciplinar,situado en la ciudad de Las Palmas de Gran Canaria, en la calle Luis Doreste Silva, número 107 – 1ºC (en frente de la Jefatura Provincial de la Policía Nacional)

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ABOGADOS LAS PALMAS DE GRAN CANARIA. Despacho de Abogados multidisciplinar,situado en la ciudad de Las Palmas de Gran Canaria, en la calle Luis Doreste Silva, número 107 – 1ºC (en frente de la Jefatura Provincial de la Policía Nacional)

La Justicia impide que la Inspección de Hacienda mire ejercicios prescritos

La Audiencia Nacional corta las alas al Fisco. En una sentencia, le niega el derecho a determinar la deuda de las empresas –o las bases imponibles negativas– de los ejercicios prescritos, aunque tenga proyección en ejercicios que no lo son.

Hacienda no puede inspeccionar ejercicios prescritos. Así lo aclara una sentencia de la Audiencia Nacional que corta las alas a una interpretación del Fisco, según la cual la reforma de la Ley General Tributaria (LGT) le permite determinar la deuda, es decir, las bases imponibles negativas de un ejercicio prescrito, cuando influya en un ejercicio no prescrito.

En esta sentencia, la Audiencia Nacional no entra en el fondo del asunto, sino en la prescripción. El conflicto tiene su origen en unas inspecciones que concluyeron que las deducciones por I+D acreditadas en los ejercicios 1996, 1997, 1998 y 1999 por una empresa y aplicadas en los ejercicios objeto de comprobación eran excesivas.

“Determinados proyectos no responden al concepto de investigación o desarrollo, dado que en algunos casos se trata de esfuerzos rutinarios destinados a mejorar la calidad del producto, y en otros de adaptaciones de productos ya existentes a requisitos específicos impuestos por el cliente”, se apuntaba.
Esta razón es la que motivó las reducciones practicadas por la Inspección en las deducciones por I+D+i generadas en los ejercicios 2000 a 2002. Tras las modificaciones de la Inspección, la cuota para el año 2001 fue de 184.979 euros y 33.113 euros de intereses de demora y en el ejercicio 2002 la inspección reduce la deducción por I+D a 467.711 euros.

La empresa alegó improcedencia de la regularización practicada, porque no cabe la rectificación de deducciones generadas en ejercicios prescritos, aplicadas en años posteriores. Considera que hay extralimitación de las actuaciones inspectoras al haberse procedido a la regularización de conceptos que no resultan incluibles en el objeto de las actuaciones inspectoras y sin que dicho extremo fuese comunicado a la entidad.

El TEAC, por el contrario, fundó su resolución en su criterio de que la LGT no establece la prescripción del derecho de la Administración a la investigación o comprobación de pruebas originadas en años prescritos, si de ellos se derivan consecuencias tributarias a tener en cuenta en ejercicios en que no ha prescrito la acción comprobadora y liquidadora.

El TEAC entendía que la liquidación se apoya en el artículo 106.4 de la Ley 58/2003, que establece: “En aquellos supuestos en que las bases o cuotas compensadas o pendientes de compensación o las deducciones aplicadas o pendientes de aplicación tuviesen su origen en ejercicios prescritos, la procedencia y cuantía de las mismas deberá acreditarse mediante la exhibición de las liquidaciones o autoliquidaciones en que se incluyeron, la contabilidad y los oportunos soportes documentales”.
El Tribunal Económico refuerza su postura con el artículo 70.3: “La obligación de justificar la procedencia de los datos que tengan su origen en operaciones realizadas en periodos impositivos prescritos se mantendrá durante el plazo de prescripción del derecho para determinar las deudas tributarias afectadas por la operación correspondiente”.

Sin embargo, la empresa alegó que la propia norma citada por la Administración Tributaria sólo le exige exhibir la contabilidad, le impone una obligación concreta de prueba al contribuyente, pero no otorga a la Inspección la facultad de comprobar la existencia, licitud y cuantía de las deducciones en los ejercicios en que se generaron.

La Audiencia acoge la tesis de la empresa y concluye que no puede permitir que la Administración “altere el importe de la base imponible de un ejercicio prescrito, de forma que está impedida para determinar la deuda tributaria que la prescripción dejó firme a todos los efectos tributarios”.

El Supremo y el Fisco

El Tribunal Supremo ha aclarado que entre las capacidades de los tribunales económico-administrativos (TEAC), que dependen de Hacienda, no se encuentra la de desempeñar funciones propias de la Inspección y corregir sus defectos materiales (ver EXPANSIÓN del pasado 27 de junio).
En definitiva, el Supremo no deja que el TEAC maquille los errores de Hacienda y no acepta la retroacción o repetición acordada por el tribunal económico.

De este modo, aplica por primera vez la doctrina del órgano consultivo del TEAC en el polémico caso de las liquidaciones del IVA y abre una vía de reclamación segura en los tribunales de justicia para el contribuyente

Fuente: Expansión

sábado 26 de noviembre de 2011

ABOGADOS LAS PALMAS DE GRAN CANARIA. Despacho de Abogados multidisciplinar,situado en la ciudad de Las Palmas de Gran Canaria, en la calle Luis Doreste Silva, número 107 – 1ºC (en frente de la Jefatura Provincial de la Policía Nacional)

El Gobierno en funciones indulta al consejero delegado del Santander, Alfredo Sáenz

El Consejo de Ministros ha aprobado conceder el indulto al consejero delegado del Grupo Santander, Alfredo Sáenz, de la condena a tres meses de prisión e inhabilitación por un delito de acusación falsa cometido en 1994 contra unos acreedores de Banesto cuando era presidente de la entidad.
El Gobierno en funciones tras las elecciones generales del 20-N, a petición del Ministerio de Justicia, ha decidido otorgar un indulto parcial a Sáenz, por lo que le exime de la condena de cárcel, inhabilitación y multa impuesta por el Supremo.

El indulto contaba con el informe favorable del Ministerio Fiscal y desfavorable por parte del Tribunal Supremo. El Gobierno también ha indultado a los otros dos condenados en la causa el antiguo director de Banesto en Cataluña Miguel Ángel Calama y el abogado Rafael Jiménez de Parga, condenados a la misma pena.

El Ministerio de Justicia anunció en un comunicado “la concesión de este indulto parcial, derivado de unos hechos acaecidos hace 17 años y conmuta la pena impuesta de arresto mayor y la accesoria de suspensión de ejercicio profesional por la multa máxima prevista en la legislación aplicable al caso”.
De esta forma, el consejero delegado del Santander seguirá cumpliendo los requisitos de “honorabilidad” que exige el Banco de España para los ejecutivos del sector financiero, recogidos en el Real Decreto 1245/1995, de 14 de julio, sobre Creación de Bancos y Régimen Jurídico de las Entidades de Crédito.

NO REVELA SI EL PP ESTABA AL TANTO.

El Ministro de Fomento en funciones, José Blanco, afirmó en la rueda de prensa posterior al Consejo de Ministros desconocer si el Partido Popular (PP) tenía conocimiento de esta decisión.
“No se informa de las deliberaciones del Consejo de Ministros, así que la argumentación jurídica se hará a través de una nota del Ministerio de Justicia”, insistió Blanco, quien señaló que el indulto se publicará en el Boletín Oficial del Estado (BOE) en los próximos días.

El pasado mes de febrero, el ejecutivo de la entidad cántabra y los otros dos condenados formularon su petición de indulto, tras conocer la sentencia condenatoria, y presentaron un recurso de ampara ante el Tribunal Constitucional, pendiente de resolución.

El 2 de septiembre de 2011, la Audiencia Provincial de Barcelona suspendió la ejecución de la sentencia hasta la resolución de estas dos decisiones. Sin embargo, el tribunal rechazó la solicitud de no inscribir la sentencia condenatoria en el Registro Central de Penados y Rebeldes para evitar que figuren antecedentes penales, decisión que depende del Banco de España.

Sáenz llegó a la presidencia de Banesto a principios de 1994, después de que la entidad fuera intervenida en diciembre de 2003 por el Banco de España, y emprendió una estrategia de recuperación de créditos impagados con el objetivo de sanear la entidad.

Esta situación condujo al banco a presentar una querella contra los accionistas del grupo Harry Walker Pedro Olabarría, los hermanos Fernando y José Ignacio Romero García y Modesto González, por el impago de una deuda al banco de más de 600 millones de pesetas (3,6 millones de euros). Los tres fueron encarcelados por el juez Luis Pascual Estevill, que posteriormente fue condenado por prevaricación y detención ilegal.

Fuente: Canarias7

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