Spain: Régimen sancionador del modelo 720: desproporción de la sanción impuesta

Last Updated: 1 March 2019
Article by Yi Zhou and Viktoriya Petkova
Most Read Contributor in Spain, February 2019

Sentencia del Tribunal Superior de Justicia de Castilla y León de 28 de noviembre de 2018 (ECLI: ES:TSJCL:2018:4279)

En diciembre de 2018 se hizo público el Dictamen de la Comisión Europea de 15 de febrero de 2017, que consideraba que el régimen sancionador específico establecido en caso de incumplimiento de las obligaciones de información sobre bienes y derechos situados en el extranjero (Modelo 720) es discriminatorio y desproporcionado, por lo que lesiona las libertades comunitarias que todo Estado Miembro debe garantizar. Ahora se ha conocido la Sentencia del TSJ de Castilla y León, de 28 de noviembre de3 2018, que enjuicia la legalidad de la sanción impuesta a un contribuyente por la presentación extemporánea del modelo 720.

En el supuesto analizado, el contribuyente había presentado el modelo 720 correspondiente al ejercicio 2012 fuera del plazo legalmente previsto. Como consecuencia, la Administración tributaria incoó el correspondiente procedimiento sancionador e impuso la sanción prevista en la disposición adicional decimoctava de la LGT, que resulta más gravosa que la derivada de la aplicación del régimen sancionador general. Esa sanción fue impugnada por el contribuyente, alegando en defensa de sus pretensiones: (i) la desproporción de la sanción impuesta, (ii) la existencia de un Dictamen1 de la Comisión Europea que determinaba la incompatibilidad del régimen sancionador con el Derecho de la Unión Europea; (iii) la falta de motivación del acuerdo de imposición de sanción, y (iv) la caducidad del procedimiento sancionador

En la sentencia comentada, el TSJ aprecia una clara falta de motivación del acto sancionador, destacándose que la Administración debió responder las alegaciones realizadas por el contribuyente en relación con la desproporción de la sanción impuesta.

Según la sentencia comentada, si un contribuyente alega la desproporción e inadecuación al Derecho Comunitario de la actuación administrativa, la Administración está obligada a motivar expresamente el rechazo de dicha alegación, sin que resulte suficiente la afirmación de que excede de sus funciones entrar a valorar la legalidad de esa normativa.

En segundo lugar, el TSJ reconocer tener serias dudas sobre la proporcionalidad de la sanción impuesta, ya que existe un Dictamen de la Comisión Europea que considera que contrario al Derecho de la Unión Europea ese régimen sancionador y, además, resulta cuestionable que pueda considerarse muy grave una actuación consistente en no comunicación los datos requeridos por la Administración, cuando otras otros supuestos que merecen mayor reproche jurídico pueden ser calificados como infracción leve.

Finalmente, el TSJ aprecia la caducidad del procedimiento sancionador, ya que la Administración tributaria había iniciado el procedimiento sancionador casi dos años después de la realización de la conducta infractora (la comunicación tardía de datos), pese a tener pleno conocimiento del ilícito desde el mismo momento de su comisión. Sobre esta cuestión, la misma Sala se había pronunciado en otras ocasiones concluyendo que, en los supuestos de declaración extemporánea, el procedimiento sancionador debería iniciarse antes del transcurso del plazo de tres meses desde el momento de la presentación de la declaración. Además, añade la sentencia que dicho plazo resulta plenamente aplicable a los incumplimientos formales, porque de lo contrario se situaría en la misma situación al que cumple con retraso y al que no cumple en absoluto con el deber de presentación de la declaración.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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