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La regularización del “quinto año” en supuestos de delito fiscal: ¿un caso de renuncia a la prescripción tributaria ganada?

Author

Listed:
  • José Alberto Sanz Díaz-Palacios

    (Universidad de Castilla-La Mancha)

Abstract

La regularización tributaria durante el «quinto año» permite al contribuyente eludir el castigo por delito fiscal, que en otro caso se aplicaría. Pero dicha regularización se concreta en un ingreso que resulta inexigible desde la óptica estrictamente tributaria, al haber transcurrido el plazo de prescripción de cuatro años. La doctrina debe discutir aún acerca de la fundamentación jurídica que posibilita regularizar el «quinto año». El presente trabajo plantea la posibilidad de que la regularización espontánea del «quinto año» se entienda como un adelanto del importe que integraría la responsabilidad civil ex delicto determinada en sede penal.

Suggested Citation

  • José Alberto Sanz Díaz-Palacios, 2019. "La regularización del “quinto año” en supuestos de delito fiscal: ¿un caso de renuncia a la prescripción tributaria ganada?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 170(1), pages 165-183, March.
    • Handle: RePEc:hpe:crotri:y:2019:v:170:i:1:p:165-183
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    More about this item

    Keywords

    delito fiscal; prescripción; responsabilidad civil;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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