Responsabilidad civil y penal por delito fiscal de los asesores fiscales

Abstract

In recent years tax advisors are specially worried about their potential liability in the fields of civil law and penal law. In particular, in Spain, a tax advisor is a non-regulated profession. This paper explores with a practical approach the general legal framework of their tort liability and civil liability when advising clients and filing taxes, and pays attention to the main problems that tax advisors currently face in Spain. The article encompasses a description of the regulatory framework, including recent case law on the field.