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The taxpayer asks whether the Tax Administration can determine the existence of intent (dolus) or if this is the exclusive competence of the Judiciary. The Directorate General of Taxes (DGT) responds that while the Administration must prove culpability to impose sanctions, it may assess evidence of intent to refer the case to the Public Prosecutor's Office.
Cuestión planteada El consultante plantea si la Administración tributaria puede determinar la existencia de dolo en las infracciones tributarias y delitos contra la Hacienda Pública o, si por el contrario, dicha determinación es competencia exclusiva de la Administración de Justicia.
La Administración tributaria debe probar y motivar la existencia de culpabilidad en el sujeto infractor para imponer una sanción. Cuando la Administración aprecie indicios de delito contra la Hacienda Pública, debe remitir el expediente al Ministerio Fiscal y abstenerse de continuar el procedimiento sancionador. La valoración de indicios de dolo por parte de la Administración es necesaria para presentar denuncia o querella, aunque la determinación final del delito corresponde al proceso judicial penal.
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