The Hacienda has a habit of imposing penalties automatically, only because a taxpayer has not correctly declared the taxes to which he was bound. Did you know that the Treasury is obliged to prove the guilt of the taxpayer? That the fact of having economic means and expert advice does not make you guilty. The majority of tax penalties are annulled for these reasons.
This means that no one can be penalized for the mere fact of having committed a tax offense. Treasury always, to sanction, must prove the guilt of the taxpayer. That is, he has acted at least negligently. Recently, the Central Economic-Administrative Court (TEAC) has annulled a tax penalty imposed on a taxpayer, which justified the imposition of the penalty for being a large company.
With means at its disposal accustomed to trafficking economic and commercial. In addition, the sanctioning agreement indicated that there were no grounds for exempting the taxpayer from liability. The Administration, finally, brought to the face of the company the fact that it had to have been “discovered” to enter the tax debt that in its day did not declare.
Based on the settled case law of the Supreme Court has stated that the imposition of the sanction cannot be based exclusively. On the special circumstances of the taxpayer as in this case, experience in carrying out economic activities, and access to specialized tax advice. This circumstance, however, if accompanied by others that reveal the existence of guilt in the taxpayer, could end up justifying the imposition of the tax penalty.
Nor it can justify the imposition of the sanction for the failure to appreciate reason to hold harmless the taxpayer. If this were accepted, it would become the taxpayer who would have to prove he is not guilty. It is the opposite. The administration must prove the guilt of the taxpayer, and must not prove their innocence.
Finally, it is irrelevant whether it has been Hacienda that you have “discovered” tax offense and forced taxpayers to regularize their situation. It is not in any way a reason to punish, or can be used to blame the taxpayer and justify the imposition of the sanction.