La debilitada existencia de la presunción de inocencia en el entorno tributario y el derecho al error

Abstract

The principle of presumption of innocence guaranteed in art. 24.2 of the Constitution does not allow the tax administration to reason the existence of guilt by exclusion or, more precisely, by affirming that the action of the taxpayer is guilty because the existence of a reasonable interpretative discrepancy is not appreciated. Tax administration must decriminalize errors, and humanize them (contextualize them) in diligent behavior, making a more flexible interpretation of the rule, not just tax collection. It is necessary to adapt our tax legislation to the existence of the error and its right to rectify even if requested.