IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2025v195i2p99-130.html
   My bibliography  Save this article

La Rectificación De Sanciones Tributarias Y La Potestad Sancionadora De La Administración

Author

Listed:
  • Sánchez-Archidona, Guillermo

    (Universidad de Málaga)

Abstract

El objeto de este trabajo es el estudio de la potestad de rectificación de las sanciones tributarias ex art. 24 del Real Decreto 2063/2004, de 15 de octubre, por el que se aprueba el Reglamento General del Régimen Sancionador Tributario (RRST), durante la tramitación del procedimiento sancionador y su correlación con, por un lado, la potestad –o principio– de (re)calificación ex art. 13 LGT, y por otro, las garantías del obligado en la fase de instrucción del mismo. La anomalía procedimental de partida es, en este caso, una vez recibida la propuesta inicial de sanción calificada en un determinado grado por el inspector actuario, deviene rectificada, motu proprio, por el inspector-jefe.

Suggested Citation

  • Sánchez-Archidona, Guillermo, 2025. "La Rectificación De Sanciones Tributarias Y La Potestad Sancionadora De La Administración," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 195(2), pages 99-130, June.
    • Handle: RePEc:hpe:crotri:y:2025:v:195:i:2:p:99-130
    as

    Download full text from publisher

    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2425/3022
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    procedimiento sancionador tributario; potestad sancionadora; califica-ción; recalificación; rectificación de sanciones.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2025:v:195:i:2:p:99-130. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.