La ausencia de prueba de un gasto deducible en el IS no determina automáticamente la culpabilidad del contribuyente
La prueba del gasto y culpabilidad tributaria
El Tribunal Supremo (TS), mediante la sentencia n.º 520/2025, de 7 de mayo (ECLI:ES:TS:2025:2016), ha precisado que la falta de prueba de un gasto cuya deducción se pretende en el Impuesto sobre Sociedades (IS) no implica, de forma automática, que el comportamiento del contribuyente deba calificarse como culpable a efectos sancionadores. Este pronunciamiento destaca que ni dicha ausencia de prueba genera automáticamente responsabilidad sancionadora, ni su sola existencia exime de ella sin más. La clave está en si la Administración acredita debidamente la culpabilidad del obligado tributario.
Doctrina del Tribunal Supremo sobre la culpabilidad tributaria
El Alto Tribunal fija un criterio doctrinal claro: la inexistencia de prueba sobre un gasto pretendidamente deducible no equivale por sí misma a una actuación culpable. Lo relevante, en estos casos, es el papel de la Administración, que debe probar la existencia del elemento subjetivo de culpabilidad cuando ejerce su potestad sancionadora. Este deber probatorio es esencial para enervar la presunción de inocencia consagrada en el artículo 24.2 de la Constitución Española.
A su vez, el TS recuerda que la calificación de culpabilidad o no culpabilidad no puede extraerse de manera automática por el mero hecho de que el gasto no haya sido suficientemente acreditado. Cada caso debe analizarse de forma individualizada, atendiendo a la naturaleza del hecho, sus circunstancias y su posible encaje normativo.
Rechazo de la exoneración automática basada en interpretación razonable
El Tribunal añade que no puede invocarse automáticamente la exención de responsabilidad sancionadora prevista en el artículo 179.2.d) de la Ley General Tributaria (LGT) cuando el problema no radica en la interpretación jurídica de una norma, sino en la falta de prueba de un hecho necesario para que proceda la deducibilidad del gasto.
Este artículo señala que no existirá infracción tributaria si el contribuyente ha actuado con la diligencia exigible, pero tal circunstancia no puede utilizarse como eximente cuando la infracción deriva de una omisión probatoria, y no de una cuestión interpretativa respecto de la norma aplicable.
Obligación de motivación administrativa
El Tribunal reitera que, si la Administración considera que el contribuyente ha actuado con culpabilidad, debe hacerlo constar de forma expresa y motivada. Esta exigencia de motivación deriva de una reiterada jurisprudencia que impone un estándar elevado de justificación para el ejercicio legítimo de la potestad sancionadora, especialmente cuando está en juego la presunción de inocencia. En el caso analizado, el Tribunal estima que tal motivación fue correctamente proporcionada por la Administración.
Consulta o descarga la sentencia aquí
Haz clic aquí para descargar la STS 520/2025, de 7 de mayo, reseñada en este artículo.
En resumen: no hay culpabilidad automática por falta de prueba
La sentencia del TS ofrece un importante matiz en el régimen sancionador tributario: la falta de prueba de un gasto no equivale por sí sola a una conducta culpable. Para sancionar al contribuyente, la Administración debe acreditar y motivar la culpabilidad concreta en cada caso. Igualmente, no cabe invocar causas eximentes basadas en la interpretación razonable de la norma si el conflicto se origina por una omisión probatoria. Este fallo consolida un enfoque equilibrado que protege las garantías constitucionales del contribuyente sin debilitar las potestades de control de la Administración.
¿Necesitas información o asesoramiento fiscal o tributario? ¿Tienes dudas sobre cómo has de hacer tus declaraciones o las de tu empresa? En Moya&Emery podemos ayudarte
¿Quieres más información? Puedes leer entradas anteriores sobre impuestos, fiscalidad y tributación aquí y la declaración del impuesto sobre sociedades pero sobre todo no lo dudes y ponte en contacto con Moya&Emery ante cualquier duda o necesidad al respecto.
Llámanos para concertar cita o envía un correo a info@moyaemery.com y nos pondremos en contacto contigo.
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