La responsabilidad penal del asesor fiscal en el delito de defraudación tributaria del art. 305 CP español. La aplicación de la cláusula del actuar en lugar de otro

Abstract

This paper exposes the criminal treatment that deserves the tax adviser who designs fraudulent plans and carries out executive acts that materially suppose the commission of the crime of tax fraud under the art. 305 CP, this according to the Spanish doctrine. Also, a personal solution is proposed. In my opinion the art. 305 CP requires a special qualification in the author, which the tax adviser, by definition, does not possess. Therefore, the tax advisor can only respond as an author because the application of the art. 31 CP.

Keywords

• tax adviser
• criminal offences of tax evasion
• criminal liability
• acting instead of another