{"id":5068,"date":"2026-03-23T17:43:20","date_gmt":"2026-03-23T16:43:20","guid":{"rendered":"https:\/\/marroquinabogados.com\/?p=5068"},"modified":"2026-03-24T10:07:35","modified_gmt":"2026-03-24T09:07:35","slug":"noves-sentencies-del-tribunal-suprem-sobre-la-interpretacio-de-les-normes-tributaries-seguretat-juridica-i-confianca-legitima","status":"publish","type":"post","link":"https:\/\/marroquinabogados.com\/ca\/noves-sentencies-del-tribunal-suprem-sobre-la-interpretacio-de-les-normes-tributaries-seguretat-juridica-i-confianca-legitima\/","title":{"rendered":"Noves sent\u00e8ncies del Tribunal Suprem sobre la interpretaci\u00f3 de les normes tribut\u00e0ries: seguretat jur\u00eddica i confian\u00e7a leg\u00edtima"},"content":{"rendered":"

Es coneguda la reiteraci\u00f3 de conflictes entre l’Administraci\u00f3 tribut\u00e0ria i els contribuents entorn de l’aplicaci\u00f3 i interpretaci\u00f3 de les normes fiscals.<\/p>\n

Criteris rellevants fixats recentment pel Tribunal Suprem <\/a><\/strong><\/p>\n

En els \u00faltims mesos, el Tribunal Suprem ha dictat diverses resolucions que fixen criteris rellevants en mat\u00e8ries com:<\/p>\n

\u2022 La improced\u00e8ncia del denominat \u201ctercer tir\u201d en les actuacions administratives, consistent en qu\u00e8 hisenda tingui la possibilitat de realitzar una nova liquidaci\u00f3 despr\u00e9s de dos actes previs anul\u00b7lats.
\n\u2022 L’aplicaci\u00f3 a contribuents per obligaci\u00f3 real (no residents) del l\u00edmit conjunt de tributaci\u00f3 en l’IRPF<\/a> i l’Impost sobre el Patrimoni.
\n\u2022 Les limitacions en la derivaci\u00f3 de responsabilitat tribut\u00e0ria.
\n\u2022 La transmissi\u00f3 o successi\u00f3 d’empresa familiar, en particular el compliment dels requisits de l’article 27.2 de la Llei de l\u2019IRPF per a apreciar l’exist\u00e8ncia d’activitat econ\u00f2mica, amb especial atenci\u00f3 a la c\u00e0rrega de treball, la naturalesa del contracte laboral i, en sup\u00f2sits de grups empresarials, la possibilitat que la persona ocupada presti serveis per a diferents entitats del grup.
\n\u2022 La suspensi\u00f3 del deute tributari, refor\u00e7ant el seu car\u00e0cter quasi autom\u00e0tic en via judicial quan existeix garantia suficient.
\n\u2022 La protecci\u00f3 de drets fonamentals com el dret a utilitzar els mitjans de prova pertinents per a la defensa i la presumpci\u00f3 d’innoc\u00e8ncia (art. 24.2 CE).<\/p>\n

Tend\u00e8ncia cap a interpretacions finalistes i els seus efectes<\/strong>
\nLes resolucions esmentades evidencien una tend\u00e8ncia cap a interpretacions restrictives que, a vegades, transcendeixen el tenor literal de la norma per a centrar-se en la seva finalitat o esperit. Aquesta evoluci\u00f3 interpretativa est\u00e0 generant un notable grau d’incertesa, amb impacte directe en els principis de seguretat jur\u00eddica i confian\u00e7a leg\u00edtima que han de presidir l’actuaci\u00f3 administrativa conforme a la Constituci\u00f3.<\/p>\n

Sent\u00e8ncia n\u00fam. 186\/2026: activitat econ\u00f2mica real i empresa familiar<\/strong>
\nEspecial esment mereix la Sent\u00e8ncia n\u00fam. 186\/2026, de 19 de febrer, en la qual el Tribunal Suprem subratlla que el determinant \u00e9s l’exist\u00e8ncia d’una veritable activitat econ\u00f2mica, i no una mera gesti\u00f3 passiva del patrimoni. En el cas analitzat, es va constatar una coordinaci\u00f3 efectiva de mitjans humans i materials a nivell de grup empresarial, la qual cosa evidenciava una ordenaci\u00f3 conjunta amb finalitat productiva.<\/p>\n

Resulta igualment significatiu que el Tribunal incorpori en la seva argumentaci\u00f3 una refer\u00e8ncia expressa a la Resoluci\u00f3 del Parlament Europeu de 8 de setembre de 2015, en la qual s’insta els poders p\u00fablics a no obstaculitzar, mitjan\u00e7ant formalismes o c\u00e0rregues burocr\u00e0tiques, l’aplicaci\u00f3 de beneficis fiscals orientats a facilitar el relleu generacional.<\/p>\n

Reobertura del debat sobre els interessos de demora en l’IRPF<\/strong>
\nD’altra banda, el Tribunal Suprem ha reobert el debat sobre la tributaci\u00f3 en l’IRPF dels interessos de demora percebuts pels contribuents despr\u00e9s de la devoluci\u00f3 d’ingressos indeguts. La q\u00fcesti\u00f3, de llarga traject\u00f2ria pol\u00e8mica, torna a situar-se en el centre del debat jur\u00eddic. Despr\u00e9s de diverses oscil\u00b7lacions doctrinals \u2014des de la seva consideraci\u00f3 com a renda general, fins a la seva declaraci\u00f3 com a renda exempta\u2014, l’Alt Tribunal ha considerat necessari \u201cesclarir, matisar o fins i tot reconsiderar\u201d la seva doctrina.
\nDes del 12 de gener de 2023, l’Administraci\u00f3 tribut\u00e0ria ha vingut exigint la tributaci\u00f3 d’aquests interessos, la qual cosa ha generat una evident inseguretat jur\u00eddica. En el recurs de cassaci\u00f3 adm\u00e8s, s’al\u00b7lega la vulneraci\u00f3 de principis constitucionals essencials, com la seguretat jur\u00eddica, la confian\u00e7a leg\u00edtima i la irretroactivitat de disposicions restrictives de drets individuals. La mateixa Sala reconeix l’exist\u00e8ncia d’un inter\u00e8s cassacional objectiu, tant per l’afectaci\u00f3 generalitzada com per la coexist\u00e8ncia de pronunciaments contradictoris.<\/p>\n

La necessitat de refor\u00e7ar la seguretat jur\u00eddica<\/strong>
\nEn aquest context, es fa imprescindible refor\u00e7ar la seguretat jur\u00eddica en l’aplicaci\u00f3 de les normes tribut\u00e0ries. Nom\u00e9s a trav\u00e9s de criteris interpretatius estables, coherents i previsibles podr\u00e0 garantir-se la confian\u00e7a dels contribuents i l’adequat funcionament de les nostres institucions.<\/p>\n

El Departament Fiscal<\/a> de Marroqu\u00edn Abogados<\/a> compta amb la solv\u00e8ncia t\u00e8cnica i l’experi\u00e8ncia necess\u00e0ries per a intervenir en procediments d’aquesta naturalesa, garantint una defensa fundada en la doctrina jurisprudencial m\u00e9s recent i en l’estricta tutela dels principis constitucionals que regeixen l’actuaci\u00f3 tribut\u00e0ria.<\/p>\n","protected":false},"excerpt":{"rendered":"

Es coneguda la reiteraci\u00f3 de conflictes entre l’Administraci\u00f3 tribut\u00e0ria i …<\/p>\n","protected":false},"author":4,"featured_media":5067,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[435,431,432,433,442,421,434],"tags":[422,425,424],"class_list":["post-5068","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat-juridica","category-advocats-barcelona","category-advocats-marroquin","category-despatx-advocats-marroquin","category-marroquin-advocats","category-noticies","category-serveis-legals-barcelona","tag-advocats","tag-advocats-barcelona","tag-marroquin-abogados"],"yoast_head":"\nSent\u00e8ncies recents del Tribunal Suprem en mat\u00e8ria tribut\u00e0ria<\/title>\n<meta name=\"description\" content=\"Marroqu\u00edn Advocats, despatx d'advocats generalista i multidisciplinar, analitza les claus de les 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