The fight against tax fraud in Spain starts in 1977. Criminal Investigation has categorized their investigative cases into specific program and emphasis areas of fraud. Tax fraud is not about negligence; it must be a deliberate act. Fraud is a deception deliberately practiced in order to secure unfair or unlawful gain. As it relates to taxes, it’s simply «cheating» by intentionally paying less tax than is legally due. Criminal penalties for tax fraud vary by tax type. We have to distinguish between Tax avoidance and Tax evasion, in the first case the conduct is both lawful and aboveboard in the second case involves breaking the law and criminal penalties. We discuss the diferent approaches of the Supreme Court and Constitutional Court about the ene of the term for fraud prosecution At the end, we consider the Tax advisor as a subject liable and the right to not make statements against yourself.

índice:

I. Antecedentes: La lucha contra el fraude fiscal y su criminalización.— II. Extensión del deber de contribuir. Actualidad.— III. Ley Penal en blanco.— IV. Simulación y Fraude Fiscal. Consecuencias Penales.— V. Prescripción Tributaria y Penal. Controversia entre el Tribunal Supremo y el Tribunal Constitucional.— VI. La responsabilidad del Asesor Fiscal.— VII. El derecho a no autoincriminarse.