Anulación de una sanción como consecuencia de la anulación por vicios formales de la liquidación de la que trae causa, reiteración del procedimiento sancionador y ne bis in idem procedimental: STS de 25 de febrero de 2025, Rec. núm. 5156/2023

Abstract

The Supreme Court ruling of February 25, 2025, establishes as a doctrine of cassational interest that, when a sanction is annulled, not due to intrinsic flaws, but because of the annulment of the underlying tax assessment for formal defects, the procedural ne bis in idem principle prevents the initiation of a new sanctioning procedure. This criterion may raise some doubts in light of certain requirements established in the case law of the Constitutional Court. Nonetheless, in the absence of specific legal provisions offering systematic solutions to the problem of the repetition of tax-related (sanctioning) acts, other constitutional principles and values may reinforce the position put forward in this Supreme Court ruling.