Prescripción y delito fiscal I | Carlos Romero Plaza

Prescripción y delito fiscal I

La prescripción se regula en los artículos 66 a 70 de la LGT. Entre esto y lo que sabe Serantes, autoridad nacional en la materia, podríamos resolver cualquier asunto. Si estuviera de vacaciones podríamos acudir a su hijo. Pero no es este el enfoque de estas líneas, es otro. Tengo que interrumpir mi ausencia en el blog, ya que mi inacción me ha llevado a que me riña Eva Puche, la que controla esta página, y no quiero que acabe el año enfadada conmigo.

La prescripción es una palabra de actualidad, mi kioskero no paraba de decirla el otro día, que se supo que habían prescrito unos cuantos delitos fiscales. En lo que aquí interesa es una figura que extingue la obligación tributaria. Si transcurre un período de tiempo determinado y no da señales de vida (actividad administrativa) producen ese efecto extintivo. Pero esto en el caso de personajes públicos no les puede dar gozo. Al de a pie sí. Pero alguien que está en el punto de mira de mucha gente, que los ciudadanos eligen, alguien que canta y tiene sus seguidores… esos tienen que dar ejemplo. Cuando a esos se les investiga no hay que perder el pulso. Ahí va una parte importante del efecto ejemplarizante que se pretendecon los anuncios de televisión de la AEAT que nos invitan a pagar. Hay que fijarse. La prescripción es una lucha de titanes, una pelea abierta entre dos principios emblemáticos, como son el de justicia, que persigue que las obligaciones se cumplan y el de seguridad jurídica, que quiere que las relaciones jurídicas no mantengan sine die las puertas abiertas cuando los interesados no realizan su contenido. Los obligados tributarios deben saber que transcurrido un tiempo han ganado unos derechos y éstos son intocables. Pero esto no quiere decir que obraron bien, no necesariamente. Igual sí, pero eso no lo sabremos, porque algo se aturrulla en la tramitación de ese procedimiento y nos impide conocer el fondo del asunto. Y hasta aquí hoy. Esta es mi opinión. Sólo la mía. Pero es suficiente para interrumpir la posible bronca de Eva por llevar varios días sin escribir. Feliz 2011 a todos. Un abrazo.

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97 Respuestas a “Prescripción y delito fiscal I”

  1. Àngel A. dice:

    En cualquier ámbito de la existencia humana está el dilema entre lo que nos conviene y lo moralmente correcto. Elegir a veces es difícil.

    ¡Feliz Año 2011!

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  2. Taxista Feroz dice:

    O sea, que sólo es delito si te pillan… a tiempo!.
    Y mientras, los sufridos taxistas a pagar impuestos…

    En fin, Feliz Año y un abrazo.

  3. Javi Sancho dice:

    Efectivamente hay un choque entre lo que debería ser y lo que realmente es. Nos gustaría saber qué es lo que ha pasado en los grandes asuntos del país que, por prescripción( y no facultativa)no se entra a conocer del fondo del asunto. Seguiré con interés los próximos capítulos, a ver si aprendo un poco de este instituto que vela por la seguridad jurídica del contribuyente en general.Un saludo y feliz año.

  4. Daniel R dice:

    Buenas noches Carlos.

    Me ha gustado lo de que la prescripción es una pelea abierta entre dos principios emblemáticos: el de justicia y el de seguridad jurídica. Es un tema de gran importancia que también surge en otras situaciones en el Derecho.

    La pelea a veces se disputa más en el terreno del principio de la justicia, y otras veces más en el de la seguridad jurídica. En ambos casos, es decir, en todos los casos, puede haber lugar a consecuencias que no son del gusto de todos. Quizá cuando mayor es el predominio de un principio sobre el otro habrá gente que esté en contra. Por eso puede que lo más justo sea que siempre estén en tensión estos principios, pero templados, en un término medio que pueda satisfacer a todos.

    Es posible que ese punto medio esté un poco más cerca de la justicia que de la seguridad jurídica ya que la justicia busca que las obligaciones se cumplan. Mientras que la seguridad jurídica lo que pretende es “que las relaciones jurídicas no mantengan sine die las puertas abiertas cuando los interesados no realizan su contenido”. Por lo que la seguridad jurídica, aún siendo necesaria para la vida en común, puede ser una protección para los que no han cumplido. La seguridad jurídica es necesaria, pero con justicia. Es verdad que a veces la inacción de unos da pie a que otros adquieran ciertos derechos. Y lo justo ya decían los clásicos es dar a cada uno lo suyo, es decir, su derecho.

    Feliz Año Nuevo.

  5. Alemán cuadridulado dice:

    En el caso de personajes conocidos, ante la opinión pública quedarán como culpables tanto si lo son como si no, aunque haya prescrito el tema. Ahora bien ¿y si no lo han sido?.

    Ahora que alguien me explique si esto está bien o mal y en el segundo caso que indique posibles soluciones.

    Además, lo importante ahora es que a Eva Puche no le prescriba la posible sanción al autor. A ver si así tenemos el placer de leer el blog de este autor más a menudo.

    Empecemos el 2011 con ánimo.

  6. José Maria Albors Hernández dice:

    Me preguntaba si alguien habia caido en el dato de que en muchos casos hay verdaderos criminales que no son aquellos individuos a los cuales les ha prescrito la infracción, si no los jueces o organos administrativos que por no hacer su trabajo a tiempo en muchos casos dejan libre a un individuo claramente culpable, en España encontramos ya demasiados casos de este tipo especialmente en el ambito fiscal, cito el caso de ” los albertos” y por analogía el caso ” Carlos Fabra” .

    A veces el sistema no sirve para administrar justicia, se ahoga en la propia burocracia que genera.

    ¿ Tan dificil es una notificación a tiempo? ¿ o hay algo mas?

  7. Enrique Esparza dice:

    En estos casos tan recientes que hemos leído en la prensa me cabe la duda de qué es lo que ha pasado. Y supongo que igual que a mí les pasa a otras muchas personas. En estas personas públicas me alegraría de conocer que quedan sin pena, pero no por prescripción. Señal de que algo no ha funcionado en sus tiempos, como dice el comentario que me precede. Saludos.

  8. Javier Gómez Taboada dice:

    Coincido plenamente, Carlos, con tus acertados comentarios. Un abrazo y feliz 2011.

  9. Isabel M.M dice:

    Que la posición social de cada uno, supone para algunos ventajas y para otros desventajas es de común acuerdo, no obstante por ello cada uno es amo y dueño de su vida y la posicionará conforme a su estilo de vida, sino más le vale ir haciendo frente a las posibles repercusiones. Desde mi punto de vista, la prescripción es tan necesaria como la propia norma, aunque sea una forma de escurrir el bulto bajo la alfombra y cruzar los dedos por que nadie se de cuenta…sin duda, es mejor que la perpetuidad, que desbarataría todo el sistema reglado. Pero claro esa, solo es mi humilde opinión y al mismo tiempo una breve forma de cumplir con lo acordado. Atentamente.

  10. Gcuatro dice:

    A mi forma de ver, la figura de la prescripción, es una arma de doble filo, la cual, nos permite la extinción de derechos o la adquisición de cosas ajenas, por ello, considero que hay que ir con mucho cuidado y a diferencia de lo que sucede, usarla de forma excepcional y no tan habitual. Ahora bien, es cierto que no me complace este instituto (la prescripción), pero, la verdad es que en algunos casos, al fin y al cabo, se la necesita más de lo que se debiera, ya que, la gran mayoría de veces es por una negligencia anterior.

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