{"id":8162,"date":"2020-10-17T00:00:00","date_gmt":"2020-10-17T00:00:00","guid":{"rendered":"https:\/\/centregestor.es\/el-tribunal-suprem-adverteix-que-hisenda-no-pot-demanar-registrar-un-domicili-o-empresa-sense-un-motiu-degudament-justificat\/"},"modified":"2020-11-17T22:57:16","modified_gmt":"2020-11-17T22:57:16","slug":"el-tribunal-suprem-adverteix-que-hisenda-no-pot-demanar-registrar-un-domicili-o-empresa-sense-un-motiu-degudament-justificat","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/el-tribunal-suprem-adverteix-que-hisenda-no-pot-demanar-registrar-un-domicili-o-empresa-sense-un-motiu-degudament-justificat\/","title":{"rendered":"El Tribunal Suprem adverteix que Hisenda no pot demanar registrar un domicili o empresa sense un motiu degudament justificat"},"content":{"rendered":"

L’informem que s’ha publicat una important la Sent\u00e8ncia del Tribunal Suprem del 1 d’octubre de 2020 (Recurs de cassaci\u00f3 2966\/2019), en la qual es detallen els requisits perqu\u00e8 l’Administraci\u00f3 Tribut\u00e0ria<\/a> sol\u00b7liciti l’entrada en el domicili d’una entitat i perqu\u00e8 l’\u00f2rgan judicial l’autoritzi.<\/p>\n

Es tracta de l’entrada en el domicili d’una entitat -Taverna La Montillana, S.L.- que es va motivar, en l’acte del Jutjat que autoritza l’entrada en el domicili constitucionalment protegit, al\u00b7ludint a la mitjana de rendibilitat de la companyia, molt baixa comparada amb la declarada a escala nacional, amb un marge comercial bastant inferior a la mitjana, per la qual cosa es pot pensar que s’han ocultat vendes, aix\u00ed com pels baixos ingressos en efectiu efectuats en comptes bancaris que poden estar ocultant vendes a particulars que no declaren 347. Aix\u00f2, al costat de l’eventual negativa de l’entitat a facilitar l’acc\u00e9s a la documentaci\u00f3 real de facturaci\u00f3, fa arribar a la conclusi\u00f3 a la Inspecci\u00f3, i aix\u00ed ho admet el Jutjat, que \u00e9s necess\u00e0ria la recerca, cosa que nom\u00e9s podria dur a terme amb el registre domiciliari.<\/p>\n

El Tribunal, despr\u00e9s de recollir els criteris d’una sent\u00e8ncia anterior, la dictada el 10 d’octubre de 2019 en recurs de cassaci\u00f3 n\u00fam. 2818\/2017, estableix la doctrina seg\u00fcent:<\/p>\n

1) L’autoritzaci\u00f3 d’entrada ha d’estar connectada amb l’exist\u00e8ncia d’un procediment inspector ja obert i l’inici del qual s’hagi notificat a l’inspeccionat, amb indicaci\u00f3 dels impostos i per\u00edodes al fet que afecten les perquisicions, per derivar aquesta exig\u00e8ncia dels articles 113 i 142 de la Llei General Tribut\u00e0ria (sense que sigui possible iniciar-lo en el moment del registre com s\u00ed que autoritza l’art. 177.2 del Reglament d’Aplicaci\u00f3 dels Tributs). Sense l’exist\u00e8ncia d’aquest acte previ, que s’haur\u00e0 d’acompanyar a la sol\u00b7licitud, el jutge no podr\u00e0 adoptar cap mesura en relaci\u00f3 amb l’entrada en el domicili constitucionalment protegit a l’efecte de la pr\u00e0ctica de perquisicions tribut\u00e0ries, per falta de compet\u00e8ncia.<\/p>\n

2) Per no anunciar el registre cal justificar la seva necessitat en el cas concret, tant en la sol\u00b7licitud de l’Administraci\u00f3 i, amb m\u00e9s obligaci\u00f3, en l’acte judicial, sense que calgui presumir en la mera comprovaci\u00f3 un dret incondicionat o natural a entrar en el domicili.<\/p>\n

3) No hi pot haver l’autoritzaci\u00f3 d’entrada amb finalitats prospectives, estad\u00edstiques o indefinides, per veure qu\u00e8 es troba, com aqu\u00ed succeeix, aix\u00f2 \u00e9s, per la troballa de dades que s’ignoren, sense identificar amb precisi\u00f3 quina informaci\u00f3 es pret\u00e9n obtenir.<\/p>\n

4) Cal que l’acte judicial motivi i justifiqui -aix\u00f2 \u00e9s, formalment i material- la necessitat -les dades per a la regularitzaci\u00f3 no es poden aconseguir d’una altra manera-, adequaci\u00f3 -ha de ser \u00fatil per a l’actuaci\u00f3 inspectora- i proporcionalitat de la mesura -caldria fer un pron\u00f2stic \u00abde la magnitud econ\u00f2mica al fet que donaria lloc l’entrada com a mitj\u00e0 de rescat de les proves s\u00f2lides per determinar el deute i, en qualsevol cas, per excloure el delicte…, perqu\u00e8 en aquest cas ni tan sols la compet\u00e8ncia i el procediment empararien una petici\u00f3 d’aquesta naturalesa al jutge-\u00bb d’entrada, sotmetent a contrast la informaci\u00f3 facilitada per l’Administraci\u00f3, que ha de ser posada en dubte, en la seva aparen\u00e7a i credibilitat, sense que hi pugui haver acceptacions autom\u00e0tiques, infundades o acr\u00edtiques de les dades ofertes. Nom\u00e9s \u00e9s admissible una autoritzaci\u00f3 per acte despr\u00e9s de l’an\u00e0lisi comparativa de tals requisits, un per un.<\/p>\n

5) No poden servir de base, per autoritzar l’entrada, les dades o informacions generals o indefinides procedents d’estad\u00edstiques, c\u00e0lculs o, en general, de la comparaci\u00f3 de la situaci\u00f3 suposada del titular del domicili amb la d’altres indeterminats contribuents o grups d’aquests, o amb la mitjana de sectors d’activitat en tot el territori nacional, sense especificaci\u00f3 o cap segmentaci\u00f3 detallada que avali la serietat d’aquestes fonts.<\/p>\n

Aquesta an\u00e0lisi, si es fes excepcionalment, ha d’atendre a totes les circumst\u00e0ncies concurrents i, molt en particular, al fet que de aquests indicis, vestigis o dades generals i relatives -verificat el seu origen, seriositat i la situaci\u00f3 concreta de l’interessat respecte a elles- sigui rigorosament necess\u00e0ria l’entrada, la qual cosa exigeix valorar l’exist\u00e8ncia d’altres factors circumstancials i, en particular, la conducta pr\u00e8via del titular en resposta a actuacions o requeriments d’informaci\u00f3 efectuats per l’Administraci\u00f3.<\/p>\n

En definitiva, despr\u00e9s d’aquesta sent\u00e8ncia, en el cas d’entrada en el domicili constitucionalment protegit d’una societat -no cal dir d’una persona f\u00edsica- ser\u00e0 convenient examinar a consci\u00e8ncia si l’acte que l’autoritza compleix escrupolosament amb els requisits exigits per la doctrina i, per comen\u00e7ar, no ser\u00e0 v\u00e0lid si pr\u00e8viament no s’ha notificat l’inici de les actuacions de comprovaci\u00f3.<\/p>","protected":false},"excerpt":{"rendered":"

L’informem que s’ha publicat una important la Sent\u00e8ncia del Tribunal Suprem del 1 d’octubre de 2020 (Recurs de<\/p>","protected":false},"author":1,"featured_media":6002,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-8162","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\nEl Tribunal Suprem adverteix que Hisenda no pot demanar registrar un domicili o empresa sense un motiu degudament justificat - Centre Gestor<\/title>\n<meta name=\"description\" content=\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\" \/>\n<meta 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