Aspectos generales del delito de defraudación a la Hacienda PúblicaTrabajo de Fin de Grado, Julio de 2015

Laburpena

Tax fraud is one of the major and more genuine economic crimes, as far as its commission has a very significant impact on the Treasury and, as a result, on the National Economic Policy as a whole. Tax offence has increased at exponential rate over the years, putting the problem in the spotlight even more. Focusing on that type of economic crime, several issues must be pointed out: - The legal asset under protection is the Treasury. - A legal taxation relationship between Treasury and taxpayer is compulsory, that involves the need for it to be considered a particular and specific crime. - There are three typical behaviours leading to such a crime, but in all the three must the taxpayer have the willingness to mislead the Tax Agency, by action or omission. - The amount of the defrauded quota must exceeds 120.000 euros; if the pecuniary damage is below that treshold, Spanish law does not considers it to be a tax offence, but an administrative tax infraction. Taking all that into account, we can conclude that the legal concept for tax fraud or tax offence in Spain is an extremely complex type of crime, and its assessment into a criminal trial will depend on a wide range of variables