Acceso usuarios
Arturo Delgado Mercé
La figura del sustituto del contribuyente en el ICIO ha generado, desde un primer momento, una extraordinaria polémica que ha sido, en gran medida, resuelta por la jurisprudencia, de modo especial por la sentencia del Tribunal Supremo de 19/11/2020.
Asimismo, cabe reflexionar acerca de la propia figura del sustituto, que en el ICIO provoca la exigencia del tributo a quien no demuestra la capacidad económica y que la propia Administración encuentre un obstáculo insalvable en un teórico “instrumento facilitador de la gestión” (la sustitución) al no poder actuar frente al contribuyente en caso de incumplimiento o insolvencia del sustituto.
The legal concept of taxpayer`s surrogate in the ICIO has generated, from the very beginning, an extraordinary controversy that has been solved, to a large extent, by case law, especially by the Supreme Court ruling of 19/11/2020. It is also worth reflecting on the taxpayer´s surrogate legal concept itself, which in the ICIO leads to the transfer or de tax burden on those who do not prove their economic capacity and, furthermore, means that the Tax Authority itself finds an insurmountable obstacle in what was intended to be a "management facilitating instrument" (the substitute for the taxpayer), as it is unable to act against the taxpayer in the event of non-compliance or insolvency of the surrogate.
