The Supreme Court declared, through a recent sentence, that the inclusion of a person in the list of debtors, especially in the case of a liquidation linked to a crime, the right to the presumption of innocence until the corresponding criminal pronouncement is not final. As in its recent resolutions issued in relation to the publicity regime when the Public Administrations differ in delinquent from the Treasury, the High Court rules on this regime when the defaulter is an individual.
And it does so with the same criteria of demanding that the debtor can only be included in the delinquency lists for company debts or tax sanctions, and not when it comes to debts or tax sanctions that are challenged in court.
The Supreme Court compared the adequacy of the right to honor, privacy and the protection of personal data, which is protected by article 18 of the Spanish Constitution, with the publicity that article 95 bis LGT.
The inclusion of a person in the list of debtors, especially in the case of a liquidation linked to a crime, the right to the presumption of innocence until the corresponding criminal pronouncement is final (and, where appropriate, the disciplinary procedure that subsidiarily can be processed in administrative and contentious-administrative proceedings). The Chamber suggests that the publication of the list of debtors, without the signature of the debt, even anticipates the existence of the crime (or, in this case, the infraction) and projects it publicly.
Final judgment
For this reason, the Supreme Court declared that the inclusion of the debtor, in the event of non-payment, in the list of defaulters only proceeds when the criminal sentence condemning the offense against the Public Treasury is signed, without the mere liquidation of the debt expressed in a liquidation linked to a crime.
This signature is not required, the magistrates explain, to place the debtor collaborator in a plan in which the damage caused by his public exposure as a debtor - or as a fraudster, protagonist of a reprehensible conduct - is qualitatively greater than the damage that can Occasion with the position of the publication at a time when that debt was already immovable.
When instead of realizing a liquidation linked to a crime, the crime is linked to the liquidation, hearing from the Chamber that sacrificed the presumption of innocence, a fundamental right that can only neutralize the criminal judge through a final sentence.
And as the High Court has already said in its recent rulings on the same issue, the lack of clean provision in the General Tax Law regarding the need for debts and tax penalties, included in the list of defaulters, to be firm, is not an obstacle to His claim is thus a penalty of jeopardizing the principle of legal certainty which, in addition to the provisions of Article 9.3 CE, constitutes one of the priorities of the General Tax Law.
