Nunca hubo delito fiscal en «La Catedral del Mar»: SAP Barcelona 772/2024, de 26 de septiembre de 2024

Abstract

It is not appropriate to speak of a crime against the Public Treasury based on the simulation of companies and contracts when these generate their own legal and economic effects, even if their formation was likely driven by an intent to defraud. What ultimately matters is that the prices in the contracts are paid, the clauses are fulfilled, and the signatories actually exist, which prevents labeling as shell companies those that existed before their involvement in the disputed events or that demonstrate operational activity.