El rechazo inmotivado de las pruebas de descargo solicitadas por el obligado tributario implica la nulidad radical de la sanción: STS 5229/2025, de 24 de noviembre de 2025, rec. núm. 5958/2023

Abstract

The Supreme Court declares null and void the sanction imposed under Article 203.1 LGT (false invoices) when the Administration has not justified the rejection of the evidence of defense requested in a timely manner by the taxpayer during the processing of the sanctioning procedure, without the possibility of correction or subsequent validation.