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The fiscal integrity of voluntary regularization

Date: July 12, 2024 Time: 16:00:47

Coined by the jurisprudence of the Supreme Court (TS), the so-called principle of “complete regularization” commits the application of a binary system to tax organizations that develop an inspection procedure. Naturally, they must require the taxpayer to regularize his pending obligations upwards, but, if the case arises, they must also impute to the inspected subject the benefits whose knowledge arises from the same regularization. Mutatis mutandis, it is what a doctor would call a “finding.” We are talking about the extralegal phrase “full regularization.”

Except for the corporatist myopia of some Treasury inspectors, full regularization benefits both parties. It produces a “procedural economy” and, therefore, lower administrative expenses. The taxpayer will be spared the paperwork of a data rectification procedure. The same justification adapts like a glove to the interests of the Tax Administration, since it frees its officials from useless burdens, due to their redundancies, and speeds up the procedures, since the regularizing Inspection knows perfectly well the circumstances of the case. On the other hand, it nips in the bud the possibility of unjust enrichment favorable to the Treasury.

If he is not romantically associated with the president of the Community of Madrid, few people will know who Alberto González Amador is. Alberto is a businessman and owner of several commercial companies. On May 12, 2022 he received a verification notice from his two companies. The investigation was related to the Corporate Tax-IS (fiscal year 2021). A year later, in the 2022 IS self-assessment, the boyfriend of the ‘bride’ of Madrid performed a strange pirouette even for the most bullfighting courtiers. Spontaneously, by himself and without anyone having asked him. He paid 629,408 euros without rhyme or reason, when the legal fee to pay was 121,404 euros. Him crazy and without calculations. In the mercantile kingdom of Don Alberto González no explanation was given in this regard.

What did the handsome González Amador intend? Return the actions, already sent to the prosecutor (two crimes against the Public Treasury and one of document falsification), to the tax area, “cheaper” and without an excursion and a stay in the train or lower the fee to undervalue the calculation of the Settlement of late payment interest? Or simply play children’s bingo and finish the inspection procedure with an incredible fee to return of 552,000 euros. I don’t know, everything smelled bad.

To begin with, all the information, conveniently compiled, that you can read above, does not come from the interested party or from the competent authorities (the Public Ministry or the Tax Agency), which do not have any authorization to manage the IS. The warrior without a mask is portrayed in the unsolicited defense (sic) of the boyfriend of the head of the community.

The underlying issue is that article 252 LGT flatly rejects voluntary regularizations after the start of inspection actions. The same thing happens in the criminal order (article 305.4 of the Penal Code). For this reason, subsequent payments will not give rise to eventual liquidation and will only be in the nature of late payment interest on the principal of the debt demanded by the Administration (article 27 of the Regulations for the application of taxes).

If there were the legal possibility of acting retroactively as Mr. González Amador has done, no one would pay their taxes because, even if they were caught, they would not have to pay penalties.

* This website provides news content gathered from various internet sources. It is crucial to understand that we are not responsible for the accuracy, completeness, or reliability of the information presented Read More

Puck Henry
Puck Henry
Puck Henry is an editor for ePrimefeed covering all types of news.

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