¿El cálculo del porcentaje de perjuicio económico para la graduación de la sanción ha de hacerse utilizando en el denominador la cuota líquida o la cuota diferencial?: STS de 11 de abril de 2023, rec. núm. 7272/2021

Abstract

The Supreme Court analyses how one of the criteria for the graduation of tax penalties should be interpreted. That one that considers the percentage that represents the economic damage caused to the Treasury. For these purposes, if the numerator is the amount not paid in the self-assessment and the denominator is «the amount that should have been paid in the self assessment», the 'atter concept is specified, according to the judgment, in the net amount, i.e. before prepayments and withholdings and not in the differential amount.