{"id":1964,"date":"2019-08-14T10:22:31","date_gmt":"2019-08-14T09:22:31","guid":{"rendered":"http:\/\/www.btsasociados.com\/?p=1964"},"modified":"2019-08-14T10:22:32","modified_gmt":"2019-08-14T09:22:32","slug":"notifications-outside-the-address-indicated-by-the-taxpayer","status":"publish","type":"post","link":"https:\/\/www.btsasociados.com\/en\/notifications-outside-the-address-indicated-by-the-taxpayer\/","title":{"rendered":"Notifications outside the address indicated by the taxpayer"},"content":{"rendered":"\n<p><strong>The TS declares that, in the event that the notifications made to a third person in a place other than that indicated by the taxpayer or his representative, and that it is not the tax domicile of one or the other, it must be presumed that the act he did not reach the interested party promptly and caused him helplessness; that this presumption admits evidence to the contrary whose burden falls on the Administration; and that the proof must be considered fulfilled when it is sufficiently proven that the act came to the interested party&#8217;s attention.<\/strong><\/p>\n\n\n\n<p>Una persona f\u00edsica recibe en mayo de 2008 una notificaci\u00f3n de la Administraci\u00f3n en su centro de trabajo, en la cual se le informa del inicio de actuaciones de inspecci\u00f3n por el concepto de su impuesto personal IRPF del ejercicio 2003. La notificaci\u00f3n no se la entregan a \u00e9l mismo, sino a una persona que se identifica como su secretaria.<\/p>\n\n\n\n<p>La cuesti\u00f3n relevante es la de determinar si resulta eficaz la notificaci\u00f3n de inicio de las actuaciones inspectoras practicada a una tercera persona fuera del domicilio se\u00f1alado por el obligado, en concreto, en su centro de trabajo.<\/p>\n\n\n\n<p>Considera la Sala que As\u00ed, la pr\u00e1ctica de las notificaciones conlleva dos consecuencias:<\/p>\n\n\n\n<ul><li>que la regularidad formal de la notificaci\u00f3n no ser\u00e1 suficiente para su validez si el notificado no tuvo conocimiento real del acto que hab\u00eda de comunic\u00e1rsele; y<\/li><li>que los incumplimientos de las formalidades establecidas no ser\u00e1n obst\u00e1culo para admitir la validez de la notificaci\u00f3n si ha quedado debidamente acreditado que su destinatario tuvo un real conocimiento del acto comunicado.<\/li><\/ul>\n\n\n\n<p>En este sentido, se pueden dar varias situaciones:<\/p>\n\n\n\n<p>\u2022 notifications that respect all the formalities established: they must be based on the iuris tantum presumption that the act has been promptly brought to the attention of the interested party, and may be carried out in cases in which the contrary has been sufficiently proven;<\/p>\n\n\n\n<p>\u2022 notifications that have unknown formalities of a substantial nature, including those practiced, through a third party, in a place other than the address of the interested party: in these it must be presumed that the act did not reach the interested party promptly and caused defenselessness, but this presumption admits evidence to the contrary, whose burden falls on the Administration. This test is considered fulfilled when it is sufficiently proven that the act became known to the interested party; Y<\/p>\n\n\n\n<p>\u2022 notifications that violate formalities of a secondary nature: they must be based on the presumption that the act has come to the interested party promptly.<\/p>\n\n\n\n<p>The TS concludes that the day it appears before the Administration is when it is considered that the interested party has come to real knowledge of the act that has been notified, so it determines that the prescription used by the appellant must be accepted and canceled. the sanctioning act imposed.<\/p>\n\n\n\n<p><a href=\"https:\/\/online.elderecho.com\/seleccionProducto.do?producto=UNIVERSAL&amp;nref=2019\/562506&amp;acotacion=undefined&amp;_ga=2.123425931.1259082383.1565769470-51882546.1559143120#\/presentar.do?nref=7e38954a&amp;producto=UNIVERSAL&amp;anchor=undefined\"><em>STS Sala 3\u00aa de 11 abril de 2019. EDJ 2019\/562506<\/em><\/a><br><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The TS declares that, in the event that the notifications made to a third person in a place other than that indicated by the taxpayer&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[17],"acf":[],"_links":{"self":[{"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/posts\/1964"}],"collection":[{"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/comments?post=1964"}],"version-history":[{"count":0,"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/posts\/1964\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/media?parent=1964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/categories?post=1964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}