Determinación del tipo infractor aplicable a una entidad sometida a un régimen de imputación de rentas que acredita indebidamente una base imponible negativa que imputa a sus miembros: sentencia del tribunal supremo de 1 de julio de 2026, rec. Núm. 4894/2

Abstract

The Supreme Court judgment of 1 July 2026 establishes as doctrine that the incorrect attribution of a taxable base to the members of a Temporary Joint Venture (UTE), even where it results from an incorrect determination of the taxable base itself, is subject to penalties under Article 196 of the Spanish General Tax Law (LGT). This commentary examines whether the conclusion reached by the Spanish Supreme Court is compatible with a systematic interpretation of Articles 196 and 197 of the LGT.