"A toro pasado"

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Los dilatados lapsos temporales que median entre el devengo de un hecho imponible y su revisión por la AEAT, así como el análisis de la actuación de ésta por la Justicia, habilitan que se valoren circunstancias sobrevenidas, posteriores al hecho enjuiciado en origen. Es lo que Manuel Conthe, en su célebre "La paradoja del bronce", denomina el sesgo retrospectivo.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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