{"id":3324,"date":"2026-10-21T12:08:24","date_gmt":"2026-10-21T11:08:24","guid":{"rendered":"https:\/\/www.ideolegal.com\/?p=3324"},"modified":"2026-10-21T12:08:24","modified_gmt":"2026-10-21T11:08:24","slug":"analisis-de-la-sts-1032-2026-limites-del-control-judicial-y-no-intercambiabilidad-entre-calificacion-y-simulacion","status":"publish","type":"post","link":"https:\/\/www.ideolegal.com\/en\/analisis-de-la-sts-1032-2026-limites-del-control-judicial-y-no-intercambiabilidad-entre-calificacion-y-simulacion\/","title":{"rendered":"An\u00e1lisis de la STS 1032\/2026: l\u00edmites del control judicial y no intercambiabilidad entre calificaci\u00f3n y simulaci\u00f3n"},"content":{"rendered":"<p><a href=\"https:\/\/confilegal.com\/20261020-supremo-limites-control-judicial-liquidaciones-tributarias\/\">Nuestro socio director, Javier Mart\u00edn Fern\u00e1ndez, analiza en Confilegal la STS 1032\/2026, de 22 de septiembre.<\/a><\/p>\n<p>El Supremo anula una liquidaci\u00f3n que la Inspecci\u00f3n dict\u00f3 por calificaci\u00f3n (art. 13 LGT) y que la Audiencia Nacional confirm\u00f3 apreciando una simulaci\u00f3n que la Administraci\u00f3n nunca declar\u00f3. Calificaci\u00f3n, conflicto y simulaci\u00f3n no son intercambiables, y el control judicial se ci\u00f1e al acto tal como se dict\u00f3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nuestro socio director, Javier Mart\u00edn Fern\u00e1ndez, analiza en Confilegal la STS 1032\/2026, de 22 de septiembre. El Supremo anula una liquidaci\u00f3n que la Inspecci\u00f3n dict\u00f3 por calificaci\u00f3n (art. 13 LGT) y que la Audiencia Nacional confirm\u00f3 apreciando una simulaci\u00f3n que la Administraci\u00f3n nunca declar\u00f3. Calificaci\u00f3n, conflicto y simulaci\u00f3n no son intercambiables, y el control judicial&#8230;<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47],"tags":[],"class_list":["post-3324","post","type-post","status-publish","format-standard","hentry","category-derecho-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>An\u00e1lisis de la STS 1032\/2026: l\u00edmites del control judicial y no intercambiabilidad entre calificaci\u00f3n y simulaci\u00f3n - IDEO LEGAL Abogados especialistas en Derecho Financiero y Tributario en Madrid y M\u00e1laga<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ideolegal.com\/analisis-de-la-sts-1032-2026-limites-del-control-judicial-y-no-intercambiabilidad-entre-calificacion-y-simulacion\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"An\u00e1lisis de la STS 1032\/2026: l\u00edmites del control judicial y no intercambiabilidad entre calificaci\u00f3n y simulaci\u00f3n - IDEO LEGAL Abogados especialistas en Derecho Financiero y Tributario en Madrid y M\u00e1laga\" \/>\n<meta property=\"og:description\" content=\"Nuestro socio director, Javier Mart\u00edn Fern\u00e1ndez, analiza en Confilegal la STS 1032\/2026, de 22 de septiembre. El Supremo anula una liquidaci\u00f3n que la Inspecci\u00f3n dict\u00f3 por calificaci\u00f3n (art. 13 LGT) y que la Audiencia Nacional confirm\u00f3 apreciando una simulaci\u00f3n que la Administraci\u00f3n nunca declar\u00f3. 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