Implicaciones jurídico-tributarias de los traslados entre Comunidades Autónomas: estudio de la SAN 746/2024, de 31 de enero
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The Judgment of the National Court (Audiencia Nacional) 746/2024, dated January 31, addresses an administrative litigation appeal that challenges the resolution of the Central
Economic-Administrative Tribunal, dated February 10, 2020. This resolution established the taxpayer’s tax address in Galicia, contrary to the position of the plaintiff, who argues that their true tax address is in Madrid, highlighting, among other arguments presented, that they are registered as a resident in this city. The National Court rules in favor of the taxpayer and questions the lack of sufficient justification regarding the indicators used to determine tax address by the State Tax Administration Agency. This case not only underscores the importance of adequate evidence in administrative procedures but also highlights the complexity and sensitivity of matters related to changes of domicile between different Autonomous Communities. The National Court’s ruling prompts a deeper reflection on the interpretation of indicators and the application of tax regulations in situations where
taxpayers move their tax address from one autonomous community to another, to ensure proper application of the tax system, without neglecting protection for citizens against possible misinterpretations by tax administrations
Tots els drets reservats. Reproduït amb autorització de l'editor Dykinson