Discrepancias de criterio entre TEAR y TEAC con relación al alcance de una derivación de responsabilidad del artículo 42. 2. A) LGT. estimación parcial vs. retroacción y efectos de los pronunciamientos de fondo favorables del TEAR: RTEAC de 12 de diciembre de 2023, RG. Núm. 7616/2021

Abstract

The TEAC resolves in an extraordinary appeal for the unification of criteria that if there is a formal defect causing defencelessness, the regional economic administrative body must agree on the retroaction and refrain from ruling on the substantive issues. And if it rules on the merits in favor of the appellant's claims, this criterion must be preserved in order to avoid reformatio in peius. Likewise, the TEAC considers that it is not appropriate to deduct or reduce the expenses associated with the income from the economic activity of the principal debtor for the purpose of determining the scope of the liability of article 42.2.a) LGT.