</title= ><style type=3D"text/css">@page Section1 { size:612pt 792pt; margin:72pt }@= font-face { font-family:'BNGGDF+Garamond-Bold'; src:url('times.ttf') }@font= -face { font-family:'BNGGDF+Garamond-Bold'; font-weight:bold; src:url('time= sbd.ttf') }@font-face { font-family:'CBQNEP+Garamond-Italic'; src:url('time= s.ttf') }@font-face { font-family:'CBQNEP+Garamond-Italic'; font-weight:bol= d; src:url('timesbd.ttf') }@font-face { font-family:'HKRJOI+Garamond'; src:= url('times.ttf') }@font-face { font-family:'HKRJOI+Garamond'; font-weight:b= old; src:url('timesbd.ttf') }@font-face { font-family:'HTRUCK+Calibri'; src= :url('times.ttf') }@font-face { font-family:'HTRUCK+Calibri'; font-weight:b= old; src:url('timesbd.ttf') }@font-face { font-family:'LGGKKB+Garamond'; sr= c:url('times.ttf') }@font-face { font-family:'LGGKKB+Garamond'; font-weight= :bold; src:url('timesbd.ttf') }@font-face { font-family:'Times New Roman'; = src:url('times.ttf') }@font-face { font-family:'Times New Roman'; font-weig= ht:bold; 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color:#1f376= 3 }span.stl07 { font-family:'HKRJOI+Garamond'; font-size:12pt; color:#00000= 0 }span.stl10 { letter-spacing:0pt }span.stl19 { font-family:'Times New Rom= an'; font-size:12.5pt; color:#000000 }span.stl45 { font-family:'HTRUCK+Cali= bri'; font-size:11pt; color:#000000 }span.stlsub { vertical-align:baseline = }span.stlsup { vertical-align:baseline }</style></head><body><div class=3D"= Section1"><div style=3D"border:1pt solid #000000; clear:both"><img src=3D"data:image/png;base64,iVBORw0KGgo= AAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADs= QBD6fLggAACBlJREFUeJzt1qFNA1AUQNH7k9IACQrBAkhYjkm6EFtUV+BBYmELHr85Z4IrbwEAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAD8= tTUdAEz7OVbP1XG65Ap81fqYjgCu32E6AJj2/Vi3b7Wepkv2t96r03QFAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAMGBNB2zioXqtbqZD2N5ndZ6OAG= Bvh+mATdxXL9XddAjbu2TgAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAOB/+= gUqrgnll22zhQAAAABJRU5ErkJggg=3D=3D" width=3D"624" height=3D"808" alt=3D"" = style=3D"position:absolute" />IUSTITIA et PULC= HRITUDO (ISSN 1607-4319) Vol. 02, No. 02, Julio = - Diciembre 2021 pp. 33 - 77 = Panor=C3=A1mica general del Sistema sancionador tributari= o aplicable al impuesto sobre la renta en Guatemala <span= class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'; font-size:20p= t"> Dr. Carlos E. Weffe H.=EA=A2=80 <= /span> *Autor para Correspondencia. E-mail<= a href=3D"mailto:revista.iustitia@usma.ac.pa" target=3D"_blank" style=3D"te= xt-decoration:none">: </a><a href=3D"mailto:re= vista.iustitia@usma.ac.pa" target=3D"_blank" style=3D"text-decoration:none"= >c.weffe@ibfd.org </a>Recibido: 10 de abril de 2021 <= /span> Aceptado: 1 de mayo de 2021 <s= pan class=3D"stl07"> = ___________________________________________________________________________= ___ Resumen: <= span class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'"> </s= pan>El presente trabajo se divide en dos (2) partes. La primera parte, sobre e= l sistema sancionador guatemalteco; = concretamente, sobre sus fundamentos constitucionales. Para lo cual, se des= arrollan los conceptos de: (i) reser= va legal y legalidad punitiva; (ii) proporcionalidad; (iii) non bis in =C3= =ADdem; y (iv) &#= xa0;culpabilidad. Dentro del concepto de proporcionalidad, se hace refe= rencia a los subprincipios de </p= >idonei= dad, necesidad, y proporcionalidad stricto sensu. La segunda parte, sobre la apli= caci=C3=B3n e influencia del sistema sancionador en el impuesto sobre la </= span> renta. Para ello, se desarrolla el r= =C3=A9gimen infraccional tributario, abarcando, en consecuencia: (i) la </s= pan> validez material y temporal de la ley s= ancionadora; (ii) la definici=C3=B3n y clasificaci=C3=B3n de las infraccion= es; (iii) las presunciones y l=C3= =ADmites del derecho sancionador; (iv) el concurso y reincidencia de los il= =C3=ADcitos; y (v) la responsabilida= d tributaria. Palabras clave: Derecho tributario; derec= ho sancionador tributario; impuesto sobre la renta; Guatemala. <span= class=3D"stl07"> Abs= tract: This paper is divided in two (2) parts. The first part anal= yzes the Guatemalan sanctioning system; = =EA=A2=80</p= >Senior Research A= ssociate, International Bureau of Fiscal Documen= tation (IBFD), Pa=C3=ADses Bajos. Managing Editor, IBFD <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > Observat= ory on the Protection of Taxpayers=E2=80=99 Rights. Lectur= er, Advanced Master=E2=80=99s in International Taxation, IBFD</sp= an>- University of Amsterdam, Pa=C3=ADses Bajos. Profesor Asociado y ex= Jefe de la C=C3=A1tedra de =C2=ABFinanzas P=C3=BAblicas=C2=BB, Universidad= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">Central de Venezuela. Profesor de =C2=ABDerechos Humanos y Tributaci=C3= =B3n=C2=BB, Universidad Monte=C3=A1vila. Representante alterno <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&#= xa0;por Panam= =C3=A1 al Directorio del Instituto Latinoamericano de Derecho Tributario (I= LADT). Miembro, Asociaci=C3=B3n Paname=C3=B1a <p= class=3D"stl01" style=3D"line-height:10pt">de Derecho Financiero y Trib= utario (APADEFT). Miembro, Academia Mexicana de Derecho Fiscal (AMDF). </sp= an> Coo= rdinador de la Comisi=C3=B3n de Derecho Internacional Tributario, AMDF. Abo= gado (Universidad Cat=C3=B3lica Andr=C3=A9s Bello). = Especialista en Derech= o Tributario y Doctor en Derecho (Universidad Central de Venezuela). Autor = de cuatro libros en solitario y m=C3=A1s de setenta art=C3=ADculos y cap= =C3=ADtulos de libros en materia tributaria y relacionadas. = ;33 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAA= AMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+ZJREFU= eJztzjENAgEQAMElgQIFyELsW6F+B99SI+NyZEbBFAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAe9ymA0u8qnf1nI6w3lkd0wkAdrtPB5b4Vp/qMR1hvWs6AAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAADwT35JHgTCxEbx= BwAAAABJRU5ErkJggg=3D=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"po= sition:absolute" />delving specifically, into = its constitutional foundations. To this end, the following concepts are </s= pan> explored: (i) legal reserve and punitiv= e legality; (ii) proportionality; (iii) non bis in idem; and (iv) culpability. W= ithin the concept of proportionality, reference is made to the subprinciple= s of suitability, necessity, and pro= portionality stricto sensu. = The second part focuses on the application and the in= fluence of the sanctioning system regarding the income tax. To this purpose, the tax infringement regime is exp= anded by covering: (i) the material and = temporal validity of the sanctioning law; (ii) the definition and class= ification of the infringements; (iii) </= span>the presumptions and limits of the sanctioning law; (iv) the competition = and recidivism of the offenses; <= /p>and = (v) the tax liability. Keywords: Tax law; tax penalties; = income tax; Guatemala. 1. Introducci=C3=B3n. A pesar del = auge que ha tenido la tributaci=C3=B3n indirecta en los =C3=BAltimos tiempo= s,1 el impuesto sobre la <span= class=3D"stl07"> renta (ISLR) es a=C3=BAn uno de los elementos pr= incipales de los sistemas tributarios contempor=C3=A1neos. En tanto su dise=C3=B1o toma particularmente en cuen= ta la situaci=C3=B3n individual del contribuyente, el ISLR es una de las herramientas primordiales2 </= span>para la concreci=C3=B3n pr=C3=A1ctica de los man= datos constitucionales para el siste= ma tributario3 de justicia, equidad, = tributaci=C3=B3n conforme con la capacidad contributiva e = interdicci=C3=B3n de los efectos confiscatorios de lo= s tributos, especialmente aquellos efecto de la doble o <= span class=3D"stl07">m=C3=BAltiple imposici=C3=B3n.4 Todos estos valores est=C3=A1n vinculados al llamado =C2=AB= Estado Impositivo=C2=BB,5 1 Como rasgo com=C3=BAn, es p= osible afirmar que las estructuras tributarias latinoamericanas han dado im= portancia creciente al impuesto al valor agregado (IVA). Seg=C3=BAn las e= stad=C3=ADsticas recopiladas por LORA, mientras que la r= ecaudaci=C3=B3n promedio de tributos directos ha sido del 4% del PIB en la= s =C3=BAltimas d=C3=A9cadas, 3,5 % por debajo de la media mundial, la recau= daci=C3=B3n promedio del IVA pas=C3=B3 de 2,9% del PIB a fines de la d=C3= =A9cada de 1980 a 7,9% del PIB en 2008, equiparable a la media <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&#= xa0;mundial. No= es descabellado afirmar que esa tendencia se mantiene =E2=80=93incluso, se ha acrecentado=E2= =80=93 en la actualidad al punto que puede decirse, con L= ORA, que el IVA =E2=80=9C</spa= n>ha pasado a ocupar el papel central en la pol=C3=ADtica tributa= ria=E2=80=9D. Probablemente, ello se <= p class=3D"stl01" style=3D"line-height:10pt">debe =E2=80=93seg=C3=BAn L= ORA=E2=80=93 a la mayor influencia relativa de grupos d= e altos ingresos en la pol=C3=ADtica tributaria, y a las mayores <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= posibili= dades de manipulaci=C3=B3n que ofrecen los impuestos directos en comparaci= =C3=B3n con el IVA, adem=C3=A1s de su menor visibilidad frente al ISLR. LO= RA, Eduardo (2008): =E2=80=9CEl futuro de los pactos fiscales en Am=C3=A9ri= ca Latina=E2=80=9D, Working Paper, = No. 650 = (Inter-American Development Bank, Research Department, Washington= , DC), pp. 5-6, 16, 26-27. Disponible en: https://www.econstor.eu/bitstrea= m/10419/51434/1/613978374.pdf. En el mismo sentido, ver ESPINOSA <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= SEP=C3= =9ALVEDA, Jorge (2014): =E2=80=9CLos sistemas de impuesto a la renta de Am= =C3=A9rica Latina y los convenios de doble imposici=C3=B3n </span= > vigen= tes=E2=80=9D, Derecho <spa= n class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size:= 10pt">PUCP: Revista de la Facultad de Derecho, No. 72 (Pontificia= Universidad Cat=C3=B3lica del Per=C3=BA) p. 204. </= p>Disponible en: https://d= ialnet.unirioja.es/servlet/articulo?codigo=3D4904853. </spa= n>2Por su capacidad redistributiva = y su alta sensibilidad a la capacidad contributiva, el ISLR ha sido calific= ado como la =C2=ABcolumna vertebral=C2=BB de un sistema tributario equitat= ivo. ANDINO ALARC=C3=93N, Mauro (2009): =E2=80=9CHacia un nuevo sistema </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">de= imposici=C3=B3n directa: el Impuesto a la Renta para el Ecuador un = sistema distributivo=E2=80=9D, Fiscalidad No.= 3 (Centro de Estudios Fiscales, Quito) p. 108. Disponible en: http://rep= ositorio.flacsoandes.edu.ec/bitstream/10469/3869/1/REXTN-F03-04- <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= Andino.p= df. 3 GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculo= 243. 4La do= ble o m=C3=BAltiple imposici=C3=B3n est=C3=A1 constitucional y legalmente p= rohibida en Guatemala, de conformidad con los <p= class=3D"stl01" style=3D"line-height:10pt">art=C3=ADculos 243 de la Con= stituci=C3=B3n y 153 del C=C3=B3digo Tributario. </p= >5 Bajo el con= cepto de =C2=ABEstado Impositivo=C2=BB, la relaci=C3=B3n entre sistema trib= utario y Estado social y democr=C3=A1tico de Derecho </span= >debe estructurarse </= span>a partir del uso extensivo y preferente del impuesto respect= o de las restantes formas de ingreso estatal, dado su car=C3=A1ct= er redistributivo por excelencia que permite, con base fu= ndamental en la medici=C3=B3n de la real capacidad contrib= utiva, la financiaci=C3=B3n del creciente gasto p=C3=BAblico <= /span>en funciones de asignaci=C3=B3n, y por su elasticidad, dentro de los l=C3= =ADmites que impone necesariamente el 34 <img src= =3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAAB= HNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9NJREFUeJztzgENgDAQALFDATbw= iAGUoWsqyGekVdACAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAADgE8d0YBNX9VT= ndITtvdU9nQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAID/WKrDAgILt3qKAAAAAElFTkSuQmCC" width=3D"624" height=3D"80= 8" alt=3D"" style=3D"position:absolute" />fund= amental6 para la concreci=C3=B3n pr= =C3=A1ctica de la solidaridad7 como v= alor esencial del Estado Social y </span= >De= mocr=C3=A1tico de Derecho.8 Guatemala no es una excepci=C3=B3n. La Constituci=C3= =B3n Pol=C3=ADtica, =E2=80=9Cafirmando la primac=C3=ADa de la persona huma= na como sujeto y = fin del orden social=E2=80=9D,9 organiza jur=C3=ADdica y pol=C3=ADticamente al Estado como Soc= ial de Derecho,10 para proteger a la persona y = su dignidad.11 En este contexto, la C= onstituci=C3=B3n, por una parte, reconoce = 0;como derechos fundamentales12 a= la propiedad privada, base de la tributaci=C3=B3n,13 <span= class=3D"stl07">y a la libertad de </sp= an>= industria, comercio y trabajo, de la que derivan varias de las principales = fuentes de producci=C3=B3n de la = Derecho a la actividad= estatal, para procurar por su operaci=C3=B3n la estabiliz= aci=C3=B3n de la econom=C3=ADa. WEFFE H., Carlos E. (2015): </spa= n> =E2= =80=9CTributaci=C3=B3n y Regulaci=C3=B3n. Notas introductorias al debate so= bre la funci=C3=B3n del Tributo en el Estado Social y Democr=C3=A1tico </sp= an> de <p= class=3D"stl01" style=3D"line-height:10pt">Derecho=E2=80=9D, <sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">= T= ributaci=C3=B3n yRegulaci=C3=B3n<span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt; le= tter-spacing:0.05pt">. <p= class=3D"stl01" style=3D"line-height:10pt">AVDT. </span= >pp. <= /span>55-56. Disponible </p= >e= n: https://weffe.net/weffe/index.php/component/k2/i= tem/414-tributacion-y-regulacion-notas-introductorias-al-debate- <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= sobre-la= -funcion-del-tributo-en-el-estado-social-y-democratico-de-derecho. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 6</sp= an>De acuerdo con JOSEF ISENSEE, el = Estado delineado por la Constituci=C3=B3n es =C2=ABEstado Impositivo=C2=BB, y este constituye = =E2=80= =9Cel fundamento jur=C3=ADdico constitucional del Estado S= ocial=E2=80=9D, al punto que este =C3=BAltimo =E2=80=9C<sp= an class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size= :10pt">depende inevitablemente del Estado Impositivo como = s= u veh=C3=ADculo=E2=80=9D. Bajo esas premisas, ISENSEE es de la opini=C3=B3n de que exi= ste una =C3=ADntima vinculaci=C3=B3n entre una buena </span= >Administraci=C3=B3n, = =C2=ABEstado Impositivo=C2=BB y =C2=ABprocura existencial=C2=BB. <sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">= ISENSEE, Josef (1977): =E2=80=9CSteuerstaat als Staatsform=E2=80=9D, en </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">ST= =C3=96DTER, ROLF Y THIEME, WERNER (Edit.), Beitrage zum de= utschen und europ=C3=A4ischen Verfassungs-, Verwaltungs- und Wirtschaftsrecht (T=C3=BCbingen) pp. 409-410. </= span>7En las= palabras de C=C3=89SAR GARC=C3=8DA <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">N= OVOA, =E2=80=9C= No todo tributo encaja en esta percepci=C3=B3n de la solidaridad <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= [la del Estado Social y Democr=C3=A1tico de Derecho]; sol= o aquellos que articulan la contribuci=C3=B3n de todos al sostenimiento de = los gastos p=C3=BAblicos. Se excluye= n los tributos de cariz retributivo (la tasa y, en menor med= ida, la contribuci=C3=B3n especial) en los cuales el presupuesto de los mis= mos incluye una prestaci=C3=B3n de la Administraci=C3=B3n. = En el Estado Social no es el tributo, sino el impuesto, el instrumento de l= a solidaridad. De ah=C3=AD que se hable = de Estado Imposit= ivo=E2=80=9D. GARC=C3=8DA NOVOA, C=C3=A9sar (2009): El concepto de tributo (Lima, Tax Edit= or), p. 134. 8 WEFFE (2015), pp. 49-63. = 9 GUATEMAL= A, Constituci=C3=B3n Pol=C3=ADtica, Pre=C3=A1mbulo. = 10 La Corte de Constitucionalidad, apod=C3=ADcticamente, ha se= =C3=B1alado la unanimidad doctrinal =E2=80=9Cal caracteriz= ar al Estado guatemalteco como un Estado social de Derecho, = de conformidad con la teleolog=C3=ADa ampliamente desarrollada en su recons= tituci=C3=B3n de mil novecientos ochenta y </= p>cinco=E2=80=9D. Sentencia de la Corte de Constitucionalidad= de Guatemala de 13 de julio de 2005 (Procurador de los Derechos <sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">= Humanos = vs. Instituto Guatemalteco de los Seguros Sociales, Expediente 2765-2004), = p. 4. Consultado el 17 de diciembre de 2018. Disponbile en: http://143.208= .58.124/Sentencias/806724.2765-2004.pdf. De ello se sigue, como corolario,= que la interpretaci=C3=B3n constitucional exige la ponderaci=C3=B3n entre = la libertad individual =E2=80=9Ccon = ;la igua= ldad, la solidaridad, el bienestar com=C3=BAn=E2=80=9D. En consec= uencia, =E2=80=9Cla interpretaci=C3=B3n valorativa de la C= onstituci=C3=B3n en orden a los derechos = humanos contenido= s en ella debe dar por presupuestos que: a) esos derechos son, ontol=C3=B3g= icamente, limitados, porque son derechos =E2=80=98del homb= re en sociedad=E2=80=99; y b) esos derechos son relativos y,= por ende, admiten limitaciones razonables al tenor de lo que en ese punto = habilita la Constituci=C3=B3n=E2=80=9D, <= span class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt= "> como lo= son las tributarias, por ejemplo. Sentencia de la Corte de Constitucionali= dad de Guatemala de 15 de enero de 2008 (Marie Claire Palacios Boeufgras,= Debora Mar=C3=ADa Ponce Ogaldez e In=C3=A9s Mar=C3=ADa Cruz Garc=C3=ADa, e= n acci=C3=B3n de inconstitucionalidad contra varios art=C3=ADculos de la L= ey de la Direcci=C3=B3n General de Inteligencia Civil y de la Ley Contra la= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">Delincuencia Organizada, Expediente 2837-2006), p. 10. Consultado el 17 d= e diciembre de 2018. Disponbile en: http://143.208.58.124/Sentencias/81294= 2.2837-2006.pdf. 11 GUATEMALA, Constitu= ci=C3=B3n Pol=C3=ADtica, art=C3=ADculos 1 y 4. <= p class=3D"stl01" style=3D"line-height:10pt">12= GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculos 39 y = 43. 13 La propiedad, dice L<span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:8pt; let= ter-spacing:-0.05pt">EITE DE CAMPOS, es corolario de la libertad: es libre quie= n es aut=C3=B3nomo =E2=80=93PLAT=C3=93N=E2=80=93 y di= spone de los medios materiales y esenciales de una vida digna <span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt; le= tter-spacing:0.05pt">=E2=80=93S<spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:8pt">AN= TO TOM=C3=81S DE A</spa= n>QUINO. Cada persona debe tener posibilidades = de desarrollar = libremente su personalidad y disponer de sus bienes, lo que limita directam= ente al sistema tributario en el estado democr=C3=A1tico de Derecho: la tr= ibutaci=C3=B3n debe ser tal que permita a las personas disfrutar efectivame= nte de su propiedad, y en consecuencia de su libertad. LEITE DE CAMPOS, Di= ogo (2006): O sistema tribut=C3=A1rio no Estado dos Cidada= =C3=B5s (Coimbra, Gr=C3=A1fica de Coimbra), pp. 56 y 110. Como con = acierto se=C3=B1ala ANDRADE RODR=C3=8DGUEZ, =E2=80=9Cla existencia de = razones que justifiquen la tributaci=C3=B3n no implica que = =C3=A9sta pueda ser creada de manera indiscriminada. Por lo contrario, esta= debe ser concebida sobre una serie de l=C3=ADmites que perm= itan la protecci=C3=B3n del derecho de propiedad, el derecho a una subsiste= ncia digna y otros Derechos Humanos Fundamentales, los cuale= s deben ser garantizados en todo Estado que se precie de ser considerado de= mocr=C3=A1tico. [=E2=80=A6] La tributaci=C3=B3n comienza en aquel lugar que excede l= a subsistencia humana digna m=C3=ADnima necesaria y termina en aquel lugar = en donde =C3=A9sta destruye la propiedad=E2=80=9D. &#x= a0;ANDRADE RODR= =C3=8DGUEZ, Betty (2018): Inmunidad tributaria de los dere= chos humanos. Capacidad contributiva y m=C3=ADnimo vital &= #xa0;(Ciudad = de M=C3=A9xico, Thomson Reuters), pp. 99, 126. <= p class=3D"stl01" style=3D"line-height:11pt">35 <i= mg src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2= NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9NJREFUeJztzgENgDAQAL= HDAkZwhSyMYG4yfktaBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAADYxjUdOMR= TfdU9HeF4f/VOJwAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAANjTAqLMAgKlf3uWAAAAAElFTkSuQmCC" width=3D"624" height= =3D"808" alt=3D"" style=3D"position:absolute" />renta gravable con el ISLR; y por la otra, asume la realizaci=C3=B3n de u= na serie de actividades prestacional= es14 de garant=C3=ADa de la llamada = =C2=ABprocura existencial=C2=BB,15 de= naturaleza subsidiaria y complement= aria de la iniciativa particular,16 c= uyo financiamiento depende fundamentalmente del ingreso tributario.17 Sin embargo, = estos objetivos, tan claros en el papel, no han sido alcanzados en la pr=C3= =A1ctica en los pa=C3=ADses <= p class=3D"stl01" style=3D"line-height:12pt">latinoam= ericanos: a pesar de constituir uno de los pilares fundamentales de los sis= temas tributarios de la regi=C3=B3n,= el ISLR no tiene la importancia que su capacidad redistributiva permitir= =C3=ADa prever.18 Entre las <s= pan class=3D"stl07"> causas19 destaca la evasi=C3=B3n fiscal, que puede c= alificarse como alarmante.20 Entre 20= 05 y 2009, la evasi=C3=B3n <p= class=3D"stl01" style=3D"line-height:12pt">general d= el ISLR en Guatemala promedi=C3=B3 62%,21 y para 2012 se estim=C3=B3 que el incumplimiento con el <span= class=3D"stl07"> r=C3=A9gimen de actividades lucrativas del ISLR = equivale al 40,3% de su potencial recaudatorio total.22 <sp= an class=3D"stl07" style=3D"letter-spacing:-0.05pt">La 14 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">As= =C3=AD lo ha reconocido la Corte de Constitucionalidad, al indicar pac=C3= =ADficamente que la Constituci=C3=B3n =E2=80=9Cc= onsagra el principio del Estado social prestador de servicio= s=E2=80=9D. Sentencia de la Corte de Con= stitucionalidad de Guatemala de 24 de julio de 2000 (Micela = ;Chut=C3=A1n Gramajo de D=C3=ADaz y Julio C=C3=A9sar Vargas Ju=C3= =A1rez, en representaci=C3=B3n de sus hijos menores de edad Julio Antonio <= /span> Medina Chut=C3=A1n y Andr=C3=A9s Vargas M=C3=A1rqu= ez, respectivamente, vs. Centros Educativos Lehnsen, Sociedad An=C3=B3nima,= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">Expediente 787-2000), p. 6. Consultado el 17 de diciembre de 2018. Dispon= ible en: http://143.208.58.124/Sentencias/815783.787-2000.pdf. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;Ello, al= decir de la Corte, =E2=80=9Cimplica la constante interven= ci=C3=B3n estatal para satisfacer demandas de los particulares=E2= =80=9D. Sentencia de la Corte de Constitucionalidad de Guatemala de 27 de = agosto de 2009, (Cr=C3=A9dito Hipotecario Nacional de Guatemala y Jos=C3=A9= Fidencio Garc=C3=ADa Beltet=C3=B3n vs. Procurador de los Derechos Humanos= , Expediente 4061-2008), p. 5. Consultado el 18 de diciembre = 0;de 2018. Disp= onible en: http://143.208.58.124/Sentencias/810054.4061-2008.pdf. <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > 15 Seg=C3=BAn E<sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:8pt">R= NST FORST= HOFF, la =C2=ABprocura existencial=C2=BB es el conjunto de medida= s estatales que permiten subsidiariamente la satisfacci=C3=B3n de aquellas= necesidades humanas, b=C3=A1sicas para la existencia libre y digna del ciu= dadano, a las que este no puede atender por s=C3=AD mismo. De este modo, e= l concepto se identifica con la diferencia entre el =C2=ABespacio vital dom= inado=C2=BB, el =C3=A1mbito de las necesidades humanas a las que el indivi= duo est=C3=A1 en capacidad de atender por s=C3=AD mismo, sin necesidad de i= ntervenci=C3=B3n externa; y el =C2=ABespacio vital efectivo=C2=BB, el espe= ctro de bienes y servicios que son necesarios para que el individuo realice= su existencia en condiciones que permitan el reconocimiento de su dignida= d, por una parte, y el goce efectivo de su libertad, </span= >por la otra. FORSTHOF= F, Ernst (1986): =E2=80=9CProblemas Constitucionales del Estado Social=E2= =80=9D, en ABENDROTH, Wolfgang; FORSTHOFF, Ernst y DOEHRING, Karl, = El Estado Social (Madrid, Colecci=C3=B3n Estudios Const= itucionales. Centro de Estudios Constitucionales), pp. 46-49. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;16 GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, a= rt=C3=ADculo 118. 17 <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">E= n efecto, en lo atinente a la actividad financiera p=C3=BAblica, el car=C3= =A1cter social y de derecho del Estado guatemalteco no </= span>supone necesariam= ente la gratuidad de los servicios p=C3=BAblicos. La solidaridad, tambi=C3= =A9n, se expresa fiscalmente a trav=C3=A9s del <= p class=3D"stl01" style=3D"line-height:10pt">principio de distribuci=C3=B3n causal del gasto: la traslaci=C3=B3n de los = costos p=C3=BAblicos asociados con la realizaci=C3=B3n de ciertas conductas= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">concretas a sus realizadores, dada la funci=C3=B3n de asignaci=C3=B3n de = recursos caracter=C3=ADstica del Estado Impositivo. Naturalmente, <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > para med= ir adecuadamente la capacidad contributiva, estos gastos integrar=C3=A1n ne= gativamente =E2=80=93como ded= ucciones=E2=80=93 la base <p= class=3D"stl01" style=3D"line-height:10pt">de c=C3=A1lculo del ISLR. Se= ntencia de la Corte de Constitucionalidad de Guatemala de 13 de diciembre d= e 2007, (Procurador de los Derechos Humanos vs. Concejo Municipal de Guate= mala, Expediente 39-2004), p. 12. Consultado el 17 de </spa= n>diciembre de 2018. D= isponible en: http://143.208.58.124/Sentencias/813625.39-2004.pdf. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 18 CEPAL (2016): Panorama Fisc= al de Am=C3=A9rica Latina y el Caribe 2016: las finanzas p=C3=BAblicas ante= el desaf=C3=ADo de conciliar austeridad con = crecimiento </s= pan> e<span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size:1= 0pt; letter-spacing:0.05pt">igualdad, </sp= an> (Santiago, Naciones <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt; l= etter-spacing:0.05pt"> Unidas), p. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ; letter-spacing:0.05pt">71. = Disponible <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;en: </sp= an> htt= ps://repositorio.cepal.org/bitstream/handle/11362/39939/22/S1600111_es.pdf.= = 19 </s= pan>A saber: (i) tasas= marginales m=C3=A1ximas reducidas del ISLR personal; (ii) la reducci=C3=B3= n de la base imponible debido a la existencia de amplios beneficios tribut= arios y tratamientos diferenciales; (iii) alta concentraci=C3=B3n de la ren= ta; (iv) el peso relativo de la informalidad y de los peque=C3=B1os contri= buyentes en el universo recaudatorio; (v) la baja moral tributaria, costos = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >de cumplimiento y problemas de administraci=C3=B3n tributaria; y (vi) la e= levada evasi=C3=B3n fiscal. CEPAL (2016), p. 72; LORA </spa= n>(2008), p. 6; y G=C3= =93MEZ SABA=C3=8DNI, Juan Carlos (2013): Consideraciones m= etodol=C3=B3gicas para medir la evasi=C3=B3n del impuesto sobre la <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-si= ze:10pt"> <sp= an class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size= :10pt">renta, p. 3. Disponible en: https://www.cepal.org/sites/de= fault/files/courses/files/presentacion_gomez_sabaini.pdf. <= /span>20 CEPAL (2016), pp. 71-72. <= p class=3D"stl01" style=3D"line-height:10pt">21= CEPAL (2016), p. 77; y CIAT: Estimaci=C3=B3n d= el incumplimiento tributario en Am=C3=A9rica Latina 2000-2010, p.= 20. Disponible en: https://www.cepal.org/ofilac/noticias/paginas/9/49309/= Verdi.pdf. 22 ICEFI (2015): <sp= an class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size= :10pt">Diagn=C3=B3stico y propuesta alternativa de hoja de ruta para el res= cate y reconstrucci=C3=B3n de la SAT (Guatemala, ICEFI), p. </spa= n> 9. <= /span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= Disponible en: 36 </sp= an> <= p class=3D"stl01" style=3D"line-height:12pt"><img src=3D"data:image/png;base64= ,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSF= lzAAAOxAAADsQBD6fLggAAB+ZJREFUeJztzjENAgEQAMElgQIFyELsW6F+B99SI+NyZEbBFAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAe9ymA0u8qnf1nI6w3lkd0wkAdrtPB5b4Vp/qMR1hvW= s6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAADwT35JHgTCxEbxBwAAAABJRU5ErkJggg=3D=3D" width=3D"624" heigh= t=3D"808" alt=3D"" style=3D"position:absolute" />tendencia podr=C3=ADa justificar la ca=C3=ADda en la recaudaci=C3=B3n re= al para octubre de 2015 de -6,4%, equivalente = a 0,4% del PIB, pen=C3=BAltima en la regi=C3=B3n despu=C3=A9s de= Per=C3=BA y a pesar de la reforma tributaria que ampli=C3=B3 la base imponible, al someter al impuesto los div= idendos, distribuci=C3=B3n de utilidades y ganancias de <= span class=3D"stl07">capital.23 Adem=C3=A1s de = otras posibles razones, la alta evasi=C3=B3n tributaria en el ISLR es muest= ra de la ambivalencia =C3=A9tica que, en los hechos, acompa=C3= =B1a a la implementaci=C3=B3n pr=C3=A1ctica del sistema tributario.<= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt"= >24 Al tiempo que p=C3=BAblicamente se repudia la evasi=C3=B3n fiscal, buena parte= de los contribuyentes evade si encuentra = 0;oportunidad de hacerlo,25 sin q= ue por ello el evasor deje de exigir del Estado el cumplimiento de la </spa= n> actividad prestacional que justifica al p= oder en el Estado Social de Derecho,26 como si aquel hubiese pagado todo = el tributo al que legalmente estaba obligado.27 En este sentido, se ha identificado una relaci=C3=B3n directamente proporcional entre progresividad = del sistema tributario y moral tributaria, con significativos efectos marginales.28 </s= pan>Para remediar una situaci=C3=B3n tal, m=C3=A1s all=C3=A1 de la viabilidad = de un pacto fiscal,29 la posibilidad del increment= o de la recaudaci=C3=B3n tributaria = =E2=80= =93y en consecuencia, de la capacidad del Esta= do para responder a las necesidades = financieras del Estado Social y Democr=C3=A1tico de Derecho=E2=80=93 <span= class=3D"stl07">pasa por un mayor </spa= n>c= umplimiento de la ley tributaria, entendida como expresi=C3=B3n de la volun= tad general orientada, entre = otros f= ines, a los objetivos redistributivos y de reducci=C3=B3n de las desigualda= des que es caracter=C3=ADstico del </spa= n>E= stado Impositivo, en los t=C3=A9rminos antes expuestos. <= span class=3D"stl07">Bajo estas premisas, el Derecho sancionador, sector de= l ordenamiento que orienta el ejercicio de la = m=C3=A1xima coacci=C3=B3n estatal a la protecci=C3=B3n de los va= lores fundamentales de la sociedad, encuentra = justificaci=C3=B3n =E2=80=93en el context= o del ISLR y, en general, de todo el sistema tributario=E2=80=93 en la necesaria </= p>https://icefi.org/sites/= default/files/diagnostico_y_propuesta_de_hoja_de_ruta_para_el_rescate_y_rec= onstruccion_de_l a_sat_gt_05-2015.pdf. 23 </spa= n>CEPAL (2016), pp. 37, 52. 24 OCAMPO PONCE, Manuel (2018): =E2=80=9C=C3=89tica y Moral Tribut= aria: una recuperaci=C3=B3n del pensamiento cl=C3=A1sico y cristi= ano desde la perspectiva de Santo Tom=C3=A1s de Aquino=E2=80=9D, en G=C3= =93MEZ COTERO, Jos=C3=A9 de Jes=C3=BAs y BEJAR, Luis Jos=C3=A9 (Edit.), </s= pan>=C3=89tica y Moral Tributaria (Ciuda= d de M=C3=A9xico, Thomson Reuters), p. 25; y GIARRIZZO, Victoria y SIVORI, = Juan Sebasti=C3=A1n (2010): =E2=80=9CLa inconsistencia de la moral tributa= ria: El caso de los moralistas evasores=E2=80=9D, Pecvnia:= Revista de la Facultad de Ciencias Econ=C3=B3micas y Empres= ariales No. 10 (Universidad de Le=C3=B3n), p. 98. = ;25 Como dice AFTALI=C3=93N</= span>, mucha gente que se horrorizar=C3=ADa al proponerle la comisi=C3= =B3n de un delito com=C3=BAn, encuentra interesante la informaci=C3=B3n r= especto de esquemas fiscales evasivos. Sobre esta base es posible identific= ar, como lo han hecho GIARRIZZO = y SIVORI para el caso argentino, un patr=C3=B3n de compo= rtamiento curioso: si bien un nivel alto de cumplimiento de las obligacion= es tributarias es indicio de una moral tributaria alta, no necesariamente l= a conciencia moral del deber de tributar supone un mayor =C3=ADndice de cu= mplimiento del tributo. AFTALI=C3=93N, Enrique R. (1959): = Derecho Penal Econ=C3=B3mico, (Buenos Aires, Edito= rial Depalma), p. 32, y GIARRIZZO y SIVORI (2010), pp. 98-99. &#x= a0;26 A este respecto, resulta curioso constatar que, c= ontra la creencia generalizada, los gobiernos latinoamericanos dedican al <= /span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= gasto en educaci=C3=B3n y salud 6,2% m=C3=A1s recursos fiscales que otras r= egiones del mundo en desarrollo. LORA (2008), p. 8. = 27 ANZOLA P=C3=89REZ, Oswaldo (1999): =E2=80= =9CLa ley tributaria: su interpretaci=C3=B3n y los medios legales e ilegale= s para evitar o reducir sus efectos=E2=80=9D, en Libro Homenaje a Jos=C3=A9 Andr=C3=A9s Octavio, (Caracas, Edici= ones de la Asociaci=C3=B3n Venezolana de Derecho </p= >Tributario),p. 6. </span= > 28 </p= >Vid. CASTA=C3= =91EDA RODR=C3=8DGUEZ, V=C3=ADctor Mauricio (= 2017): =E2=80=9CLa equidad del sistema tributario y su relaci=C3=B3n con </= span>la moral tributaria. Un estudio para Am=C3=A9rica Latina=E2=80=9D,= Investigaci=C3=B3n econ=C3=B3mica, Vol. 76, No.= 299 (Ciudad de M=C3=A9xico, UNAM), p. 125. 29 <= /span> Que en el caso de Guatemala, se dice, ha enfrentad= o dificultades en la pr=C3=A1ctica por las profundas desigualdades <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> sociale= s, am=C3=A9n de otras razones. LORA (2008), pp. 23-24. Ver tambi=C3=A9n ALA= RC=C3=93N DUQUE, Adolfo Jacobo (2012): =E2=80=9CAlgunas consideraciones = sobre pol=C3=ADtica fiscal en Guatemala=E2=80=9D, Revista = Jur=C3=ADdica, No. 16 (Ciudad de Guatemala, Instituto de <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> Investi= gaciones Jur=C3=ADdicas. Universidad Rafael </s= pan> Land=C3=ADvar), p. <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt; = letter-spacing:-0.05pt"> 95. = Disponib= le en: https://www.url.edu.gt/publicacionesurl/FileCS.ashx?Id=3D40761. </= span> <spa= n class=3D"stl45" style=3D"letter-spacing:0.05pt">37 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANS= UhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fL= ggAAB+tJREFUeJzt1qERwlAUAMFjQOFogW7Sv0Klh1SAoABExJ+X2a3g5BUAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA/9xWBwzxrN7VfXUI4x3Vvjo= CgNkeqwOGeFVbv5GDMz4ZOAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAgAv6AkMIBCLO+IwxAAAAAElFTkSuQmCC" width=3D"624" height=3D"808" alt=3D""= style=3D"position:absolute" />protecci=C3=B3n= del orden econ=C3=B3mico: la sanci=C3=B3n es, as=C3=AD, reacci=C3=B3n fren= te a la violaci=C3=B3n de la norma tributaria, que pone de manifiesto la preeminencia del valor protegido por l= a regla fiscal =E2=80=93el orden econ=C3=B3mico, y <= /span> la solidaridad social instrumentaliza= da en la distribuci=C3=B3n equitativa de las cargas p=C3=BAblicas de acuerd= o con la ley=E2=80=93, sirve a su protecci=C3=B3n y exterioriza =E2=80=93por ello=E2=80=93 el mandato estatal de obed= iencia a la norma. Esta respuesta,= la pena, tiene siempre lugar a costa del responsable por haber infringido = la norma, en este caso, tributaria.<= /span>30 Las consideraciones previas justifican el an= =C3=A1lisis jur=C3=ADdico del sistema represi= vo fiscal de Guatemala, a los </p= >efecto= s de determinar su idoneidad racional para asegurar la protecci=C3=B3n de l= os valores constitucionales <= p class=3D"stl01" style=3D"line-height:12pt">asociado= s al cumplimiento del ISLR en el sistema tributario guatemalteco, como conc= reci=C3=B3n =E2=80=93ya se ha <span= class=3D"stl07">dicho=E2=80=93 de los valores redis= tributivos y de justicia encarnados en la conformaci=C3=B3n del Estado como= Social y Democr=C3=A1tico de Derech= o. Para ello, dividiremos nuestra = exposici=C3=B3n sucesiva en dos partes. En la primera secci=C3=B3n, describ= iremos las reglas y principios const= itucionales b=C3=A1sicos que fundamentan el ejercicio del poder sancionador= estatal =E2=80=93ius puniendi<spa= n class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93 = en Guatemala, y su interacci=C3=B3n con los principio= s fundamentales del orden tributario= . Finalmente, en la segunda parte analizaremos la arquitectura legal del si= stema represivo fiscal en Guatemala,= tanto infraccional31 como delictual,= 32 y describiremos su interacci=C3=B3= n con el ISLR, de manera de ofrecer = algunas alternativas jur=C3=ADdicas de soluci=C3=B3n a estos problemas. </s= pan> 2. Bases constitucionales del sistema tributario sancionador guate= malteco <span= class=3D"stl07">Solo las acciones dirigidas racionalmente por la conjunci= =C3=B3n de voluntad y raz=C3=B3n pueden calificarse como humanas.33 De esta manera la = libertad, la posibilidad de ejercer la voluntad en el dise=C3=B1o y ejecuci= =C3=B3n del =C2=ABplan racional de v= ida=C2=BB34, se configura como conten= ido axiol=C3=B3gico esencial de todo orden &#x= a0;30 Vid. ROXIN, Claus (1997): </span= >Derecho Penal. Parte general. Tomo I. Fun= damentos. La estructura de la teor=C3=ADa del delito, (Madrid, Editorial Civitas), p. 81; y J= AKOBS, G=C3=BCnther (1995): Derecho= Penal. Parte General. Fundamentos y Teor=C3=ADa de la Imputaci=C3=B3n</spa= n>, </span= >(Madrid, Editorial Ma= rcial Pons), p. 8. 31 Regulado principa= lmente en el T=C3=ADtulo III del Decreto Nro. 6-91 del Congreso de la Rep= =C3=BAblica de Guatemala, contentivo del C=C3=B3digo Tributario. <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > 32 Regulado en el Cap=C3=ADtulo IV del T=C3=ADtu= lo X del Decreto Nro. 17-73 del Congreso de la Rep=C3=BAblica de Guatemala,= contentivo del C=C3=B3digo Penal. 33 <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= AQUINO, (Santo) Tom=C3=A1s de (2001): Summa Teol=C3=B3gica= (Madrid, Biblioteca de Autores Cristianos), pp. 755-756. Disponi= ble en: https://www.dominicos.org/media/uploads/recursos/libros/suma/1.pdf= ; = yKANT, Imman= uel (2007): Fundamentaci=C3=B3n de la Metaf=C3=ADsica de las Costum= bres, (San Juan de Puerto Rico, Edici=C3= =B3n de Pedro M. Rosario Barbosa), pp. 60- 61. Disp= onible en: https://pmrb.net/books/kantfund/fund_metaf_costumbres_vD.pdf. </= span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt;= letter-spacing:-0.05pt">34 </span= >RAWLS, John (1995): <= /span>Teor=C3=ADa de la Justicia, (Ciudad de M=C3=A9xic= o, Fondo de Cultura Econ=C3=B3mica), pp. 370-377; HEGEL, </= span>Georg W. F. (2005= ): Enciclopedia de las Ciencias Filos=C3=B3ficas<sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= . =C2=A7 53. (Madrid, Alianza Editorial), p. 157; y KANT, Inmanuel <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> (1873):= Principios Metaf=C3=ADsicos del Derecho, (Madri= d, Librer=C3=ADa de Victorino Su=C3=A1rez), p. 42. Disponible en: <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > http://f= ama2.us.es/fde/ocr/2006/principiosMetafisicosKant.pdf. </= span>38 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoC= AYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+dJREFUeJzt= 1sEJwgAQAMEV4iNCOtH+G/GdDuzBMo6DmQr2uQUAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AMOMxHbDEVX2q53QI6/2q73QEALsd0wFLvKp3dU6HsN6dgQMAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAYNQfAqMD92FLjrsA= AAAASUVORK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position= :absolute" />normativo,35 <spa= n class=3D"stl07">y como fundamento de la responsabilidad.36 </spa= n>En otras palabras, el Derecho es el reino de </span= > la libertad realizada a trav=C3=A9s de la = voluntad.37 Sin embargo, la voluntad <sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; letter-spacing:0= .05pt">=E2=80=93aunque libre=E2=80=93 no es absolut= a. Ella no siempre se da a s=C3=AD misma su le= y, sino que a esta le vienen impuest= os determinados l=C3=ADmites heter=C3=B3nomamente,38 en funci=C3=B3n de la libertad en = s=C3=AD, en su vinculaci=C3=B3n con la = voluntad, y de la relaci=C3=B3n del individuo con los dem=C3=A1s. Estos se = resumen, a grandes rasgos, en dos pr= ohibiciones de actuaci=C3=B3n frente a terceros: (i) ejercer coerci=C3=B3n = o restricciones a la libertad, que n= o est=C3=A9n legitimadas por la autodeterminaci=C3=B3n de la voluntad ajena= , en los casos en los que la dignida= d humana39 lo permite; y (ii) causar = da=C3=B1o.40 Bajo estas premisas, la facultad d= e obrar seg=C3=BAn la pulsi=C3=B3n41 = o el est=C3=ADmulo =E2=80=93y el placer a ellos asoc= iado= =E2=80=93 que despierta una determinada representaci=C3=B3n ps=C3=ADqui= ca de un objeto, de manera que determine al &#= xa0;sujeto a la acci=C3=B3n,42 en= cuentra l=C3=ADmites racionales en la capacidad de la conducta, as=C3=AD de= terminada, de producir interferencia= s con el =C3=A1mbito de libertad de los dem=C3=A1s,43 <span= class=3D"stl07">y, en consecuencia, en la necesidad <span= class=3D"stl07">de su represi=C3=B3n, tanto f=C3=ADsica como psicol=C3=B3g= ica.44 En la medida en la que estas b= arreras al dise=C3=B1o y concreci=C3= =B3n del =C2=ABplan racional de vida=C2=BB deban definirse heter=C3=B3nomam= ente,45 la dignidad humana <sp= an class=3D"stl07"> demanda el consentimiento del individuo cuya libertad resulta, as=C3=AD, coactivamente res= tringida. Esta idea contribuye, des= de luego, a la idea de prevenci=C3=B3n general positiva: estabilizar la fid= elidad al Derecho de 35 </span= >HART, Herbert L. A. (1990): =E2=80=9C=C2=BFExisten los derechos natural= es?=E2=80=9D, Estudios P=C3=BAblicos No. 37, (Sa= ntiago, Centro de Estudios P=C3=BAblicos de </span= > Chile), p. 46. Disponible en: https://www.cepchile.cl/cep/site/artic/20160303/a= socfile/20160303183129/rev37_hart.pdf. 36 </spa= n>Sea como la posibilidad jur=C3=ADdica relativa de realizar una determi= nada conducta o abstenerse de ella, o servir de garante </= span>de la posici=C3= =B3n jur=C3=ADdica propia o de la de un tercero, dentro de una gama m=C3=A1= s o menos amplia de posibilidades (responsabilidad-rol); o sea como la con= ciencia y libertad de los actos individuales que permiten ejercer su </span= >capacidad de elegir, respecto de su actuar en cualqui= er situaci=C3=B3n, en los t=C3=A9rminos descritos previamente (responsabili= dad-capacidad); o sea como el v=C3=ADnculo entre la acci=C3=B3n cuya con= secuencia es jur=C3=ADdicamente regulada y la persona que debe sufrir, por = tal circunstancia, una modificaci=C3=B3n de su status </s= pan>jur=C3=ADdico (responsabilidad-carga). HART, Herbert L. A. (2008): <= /span>Punishment and Responsibility. Essays in t= he Philosophy of Law (Oxford, Oxford University Press), pp. 211-2= 15; y WEFFE H., Carlos E. (2014): =E2=80=9CLa responsabilidad tributaria= =E2=80=9D, en Memorias de las XXVII Jornadas Latinoamerica= nas de Derecho Tributario, Tomo I, (Lima, = ILADT-IPDT), pp. 567-5= 70. 37 Vid. HEGEL, Georg W. F. (1968): = Filosof=C3=ADa del Derecho. =C2=A7 4, (Buenos Ai= res, Editorial Claridad), p. 47; KANT (2007), p. </p= >53; y WEFFE H., Carlos E= . (2007): =E2=80=9CLa tributaci=C3=B3n como expresi=C3=B3n de la eticidad e= n el pensamiento de G. W. F. Hegel=E2=80=9D, Revista de </= span>Derecho </= span> Tributario, No. 114, <= p class=3D"stl01" style=3D"line-height:10pt">(Car= acas, AVDT), p. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt; l= etter-spacing:0.05pt"> 95. Disponible en: https://www.academia.edu/37294122/La_Tri= butaci%C3%B3n_como_expresi%C3%B3n_de_la_Eticidad_en_el_pensa = 0;miento_de_G._= W._F._Hegel. 38 KANT (2007), p. 53. </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; l= etter-spacing:-0.05pt">39 KANT (2007), pp. 48, 51-52; y ANDRADE R= ODR=C3=8DGUEZ (2018), p. 42. 40 HART (1= 990), p. 46. 41 FREUD,= Sigmund (1992): =E2=80=9CLas pulsiones y sus destinos=E2=80=9D, en = Obras Completas, Vol. 14, (Buenos Aires, Amorrortu </sp= an> edi= tores), p. 115. Disponible en: http://www.bibliopsi.org/docs/freud/14%20-%2= 0Tomo%20XIV.pdf. 42 Vid. KANT (1873), p= p. 43, 45-46. 43 De all=C3=AD el postul= ado contractualista seg=C3=BAn el cual la uni=C3=B3n de las voluntades y fu= erzas individuales act=C3=BAa como garant=C3=ADa </p= >intercambiable de la lib= ertad de todos, y fundamenta a la sociedad civil. Vid. FEUERBACH, Paul Anse= lm (Ritter) von (1826): Lehrbuch des gemeinen in Deutschl= and g=C3=BCltigen peinlichen Rechts. =C2=A7 8 (Giessen. Verlag vo= n Georg Friedrich Heyer), p. 16. Disponible en: https://bit.ly/2FXj1k3. </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; = letter-spacing:-0.05pt">44 FEUERBACH (1826), p. 18; y FREUD, Sigm= und (1992): =E2=80=9CLa represi=C3=B3n=E2=80=9D, en Obras = Completas, Vol. 14, (Buenos Aires, Amorrortu editores), pp. 141-= 142. Disponible en: http://www.bibliopsi.org/docs/freud/14%20-%20Tomo%20XIV= .pdf. 45 Como m=C3=ADnimo, por definirs= e negativamente sobre la base de la libertad ajena. = 39 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAA= BPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzgENg= AAMwLDhAB+owwuCkIYLnietghYAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAMBPjunAElf1VOd0hPXe6p5OAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAFt9ggQCAqcKOyUAAAAASUVORK5CYII=3D" width=3D"624"= height=3D"808" alt=3D"" style=3D"position:absolute" />la poblaci=C3=B3n, y predisponer a la ciudadan=C3=ADa a comporta= rse seg=C3=BAn las normas consentidas, para formar la conciencia de la que depende, una vez m=C3=A1s, la eficac= ia del Derecho sancionador.46 De ello surgen,= en nuestra materia, los llamados axiomas del garantismo penal<span= class=3D"stl07">, garant=C3=ADas jur=C3=ADdicas para la <= span class=3D"stl07">afirmaci=C3=B3n de la responsabilidad sancionadora y d= e la aplicaci=C3=B3n de la pena y, en consecuencia, condiciones necesarias para sancionar: en su ausencia est= =C3=A1 prohibido el castigo.47 Estos = son principios, = proposiciones fundamentales =E2=80=93<= span class=3D"stl07">y por ello, especialmente importantes=E2=80=93 que definen, sistematizan y &#= xa0;condicionan todo un sistema de Derecho, en nuestro caso, el ordenam= iento sancionador.48 Los principios sirven a es= tos prop=C3=B3sitos a trav=C3=A9s de una serie de funciones. Ellos son, pri= mero, par=C3=A1metros de correcci=C3= =B3n del ordenamiento, que le permiten controlar sus propios excesos o </sp= an> configuraciones injustas; segundo, f=C3= =B3rmulas de soluci=C3=B3n de las lagunas normativas, fuera del alcance </s= pan> del cuestionado axioma de la plenitud h= ermen=C3=A9utica del Derecho, entendido =C3=BAnicamente como un <spa= n class=3D"stl07"> sistema =C2=ABcerrado=C2=BB de reglas; y tercer= o, mecanismos de justificaci=C3=B3n de los enunciados normativos que </span= > integran, como reglas, el sistema.<= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt"= >49 En otras palabras, los principios son </sp= an>man= datos de optimizaci=C3=B3n, que demandan que un determinado valor50 </sp= an>se realice =C2=ABen la mayor medida posible, de ac= uerdo a las posibilidades f=C3=A1cti= cas y jur=C3=ADdicas existentes=C2=BB.51 </p= >2.1. Reserva legal y legalidad puni= tiva. De entre estos principios, la reserva legal y la legalidad s= ancionadora ocupan lugar primordial, como = 0;es natural en toda forma de Derecho p=C3=BAblico.52 </span= >Con ellos, la libertad y la dignidad humanas obtiene= n una doble protecci=C3=B3n.<= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt"= >53 Primero, en tanto un sistema de represi=C3= =B3n heter=C3=B3nomamente ejercible frente &#x= a0;al acto de terceros que da=C3=B1a, o que constri=C3=B1e la libertad = propia, permite presuponer que los individuos = evitar=C3=A1n la pulsi=C3=B3n de realizar esas conductas<= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt"= >54 para evitar el disgusto55 </span= >propio de la pena, ampliando as=C3=AD 46 ROXIN (1997), p. 146. <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > 47 FERRAJOLI, Luigi (2001): Derecho y Raz=C3=B3n. Teor= =C3=ADa del garantismo penal, (Madrid, Editorial Trotta), pp. 92-= 93. 48 ATIENZA, Manuel y RUIZ MANERO, J= uan (1991): =E2=80=9CSobre principios y reglas=E2=80=9D, en Doxa, cuadernos de Filosof=C3=ADa del Derecho</spa= n>, </span= >No. 10, pp. 104-105. = Disponible en: http://hdl.handle.net/10045/10763. </= p>49 WEFFE H., Carlos E. (2018): Culpabilidad, in= fracciones tributarias y delitos fiscales, (Ciudad de M=C3=A9xico= , Thomson Reuters), p. 118. 50 Los valores son inicio y fin del Derecho, toda vez que de ellos = deriva, primero, el ideal del Derecho, que como = tal condiciona la elecci=C3=B3n de medios para su realizaci=C3=B3n; y segu= ndo, el criterio de valoraci=C3=B3n de las soluciones de un = ;determinado si= stema jur=C3=ADdico, como ya se ha dicho en el texto principal. Dicho de ot= ro modo, los principios son la expresi=C3=B3n de=C3=B3ntica =E2=80=93= bajo la forma performativa de un mandato=E2=80=93 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">de= los valores. Vid. WEFFE (2018), pp. 128-129. <p= class=3D"stl01" style=3D"line-height:6.5pt">51= ALEXY, Robert (2011): =E2=80=9CLos derechos fund= amentales y el principio de proporcionalidad=E2=80=9D, R= evista Espa=C3=B1ola de Derecho Constitucional, N= o. 91 (Madrid, Centro de Estudios Pol=C3=ADticos y Constitucionales), pp. 1= 1-29. Disponible en: https://recyt.fecyt.es/index.php/REDCons/article/view= /40010/22639. 52 MOLES= CAUBET, Antonio (1991): =E2=80=9CLecciones de Derecho Administrativo, part= e general=E2=80=9D, Revista de la Facultad de <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size:1= 0pt"> Ciencias Jur=C3=ADdicas y Pol=C3=ADticas, No. 82 (Caracas, Uni= versidad Central de Venezuela), p. 51. Disponible en: </spa= n>http://www.ulpiano.o= rg.ve/revistas/bases/artic/texto/RDUCV/82/rucv_1991_82_47-115.pdf. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 53 ROXIN (1997), p. 137; y FERRAJOLI (2001), p.= 363. 54 Dice FREUD<spa= n class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">:= =E2=80=9C=E2=80=A6la cultura debe ser protegida contra lo= s individuos, y sus normas, instituciones y mandamientos c= umplen esa tarea; no s=C3=B3lo persiguen el fin de estable= cer cierta distribuci=C3=B3n de los bienes, sino el de conservarlos<= span class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt= ">=E2=80=9D. FREUD, Sigmund (1992): =E2=80=9CEl porvenir de una <spa= n class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">&= #xa0;ilusi=C3= =B3n=E2=80=9D, en Obras Completas, Vol. 13 (Buen= os Aires, Amorrortu editores), p. 6. Disponible en: = http://www.bibliopsi.o= rg/docs/freud/21%20-%20Tomo%20XXI.pdf. 55 </sp= an> KANT (1873), pp. 42-43; FREUD, Sigmund (199= 2): =E2=80=9CT=C3=B3tem y Tab=C3=BA=E2=80=9D, en Obras Completas, Vol. 13 (Buenos Aires, <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;Amorrort= u editores), p. 41. Disponible en: http://www.bibliopsi.org/docs/freud/13%2= 0-%20Tomo%20XIII.pdf 40= = <img src=3D"data:image/png;b= ase64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAA= AlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzkENgEAQALHBAC5wyR9vqDoZm01aBS0AAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAhlzTgSWe6q3u6Qjr/dU3nQAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAgC0Og= gMCAj3h6cYAAAAASUVORK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style= =3D"position:absolute" />el =C3=A1mbito de pro= tecci=C3=B3n individual de la libertad,56 protegiendo los valores fundamentales de la sociedad57 y confirien= do, por esa v=C3=ADa, cierto grado de seguridad =E2=80=93jur=C3=ADdica, en tanto proveniente del &= #xa0;Derecho=E2=80=9358 a los individuos respecto de la posible amenaza exterior a dicho= s valores. Es posible afirmar que la= reserva legal y la legalidad sancionadora ofrecen protecci=C3=B3n <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; letter-= spacing:-0.05pt">con el Derecho sancionador. <= /span> Adem=C3=A1s, de esta manera el Derech= o sancionador protege en la medida en la que permite conservar <span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93 <= span class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'"> <= /p>reaf= irmar, incluso=E2=80=93 el discernimiento de lo que = es correcto y lo que no lo es, lo que es leg=C3=ADtimo, y lo que es injusto.59 = En = segundo lugar, la reserva legal y la legalidad sancionadora protegen al ind= ividuo del D= erecho = sancionador, en la medida en la que la represi=C3=B3n heter=C3=B3noma s= olo puede darse en condiciones </= p>respe= tuosas de la libertad y la dignidad del transgresor, esto es, solo a trav= =C3=A9s de la habilitaci=C3=B3n previa, = cierta, estricta y escrita contenida en la ley, expresi=C3=B3n de la vo= luntad general empe=C3=B1ada en la tutela de &= #xa0;los derechos fundamentales: fuera de este limitado =C3=A1mbito e= st=C3=A1 prohibido castigar.60 Es por= ello que se ha dicho, con acierto, = que el Derecho sancionador estructurado sobre la base de estos principios <= /span> constituye la Charta Magna <s= pan class=3D"stl07">del delincuente, garant=C3=ADa de libertad para todos.<= /span>61 As=C3=AD, es posible afirmar apod=C3=ADcticam= ente que, en la formulaci=C3=B3n principista del Estado democr=C3=A1tico de= derecho, no puede haber ni pena sin= il=C3=ADcito =E2=80=93nulla p=C5=93na sine crimine=E2=80=93 ni il=C3=ADcito sin ley =E2=80=93nullum crimen sine <= /span>= lege.62 De acuerdo con la= estructura l=C3=B3gica del apotegma, el poder punitivo requiere de la ley = como condici=C3=B3n necesaria para s= u ejercicio: la pena existir=C3=A1 solo como consecuencia del il=C3=ADcito,= y ser=C3=A1 una medida retributiva,= post delictum,63 que solo castiga por lo que se h= a hecho y no por lo que se es, o por </s= pan>lo que se aparenta ser, o por cualquier otra causa.64 <spa= n class=3D"stl07">En otras palabras, para la existencia de un il=C3=ADcito = y la aplicabilidad de una pena es co= ndici=C3=B3n necesaria la tipificaci=C3=B3n del primero y la prescripci=C3= =B3n de la segunda por la ley penal.= 65 El principio se configura, entonces, como un= a aut=C3=A9ntica regla de =C2=ABreconocimiento=C2=BB en el sentido que </sp= an> al t=C3=A9rmino da HART</sp= an>,66 porque e= specifica las condiciones y caracter=C3=ADsticas que permiten identificar a= una regla como parte del ordenamien= to sancionador:67 solo ser=C3=A1 ley = penal aquella que denote previa y </span= >56 FREUD (1992), p. 19; y ELHART, Ra=C3=BAl:= La pena seg=C3=BAn Sigmund Freud. An=C3=A1lisis y conside= raciones, p. 2. Disponible en: http://www.pensamientopenal.com.a= r/system/files/2017/06/doctrina45426.pdf. 57 </sp= an>Dice FREUD: =E2=80=9C=E2=80=A6la = cultura debe ser protegida contra los individuos, y sus normas, institucion= es y mandamientos cumplen esa tarea; no s=C3=B3lo </= span>persiguen = el fin de establecer cierta distribuci=C3=B3n de los bienes, sino el de con= servarlos=E2=80=9D. FREUD, Sigmund (1992), p. 6. Ver ta= mbi=C3=A9n WEFFE H., Carlos E. (2010): Garantismo y Dere= cho Penal Tributario en Venezuela, (Carcas, Editorial Globe), pp.= 313-314. 58 Vid. MAR= T=C3=8DNEZ ROLD=C3=81N, Luis y FERN=C3=81NDEZ SU=C3=81REZ, Jes=C3=BAs (1999= ): Curso de Teor=C3=ADa del Derecho= , (Barcelona, Ariel), p. 202. 59 </spa= n>FREUD (1992), pp. 39-40; y ELHART, p. 5. <p= class=3D"stl01" style=3D"line-height:10pt">60 = FERRAJOLI concibe al de= recho penal como =E2=80=9Cinstrumento de tutela de los der= echos fundamentales, definiendo =C3=A9stos normativamente los =C3=A1mbitos y l=C3=ADmites de aqu=C3=A9l en cuanto bienes que no est=C3= =A1 justificado lesionar ni con los delitos ni con los castigos<span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">= =E2=80=9D. FERRAJOLI (2001), p. 335. = 61 JIM=C3=89NEZ DE AS=C3=9AA, Luis (1997): La ley y el delito, (Bu= enos Aires, Abeledo Perrot), pp. 92-93. Basado en las ideas de <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt; le= tter-spacing:0.05pt"> VON L= ISZT, critica el uso del t=C3=A9= rmino. ROXIN (1997), p. 138, en nota al pie. 62 = FEUERBACH (1826) =C2=A720, p. 23; y JAKOBS, G=C3= =BCnther (1995): Derecho Penal. Parte General. Fundamentos= y teor=C3=ADa de la imputaci=C3=B3n, (Madrid, Edi= torial Marcial Pons), p. 79. 63 FERRAJO= LI (2001), p. 368. 64 FERRAJOLI (2001),= p. 369. Sobre el Derecho Sancionador =C2=ABde acto=C2=BB, ver secci=C3=B3n= 2.2.2. 65 FERRAJOLI (2001), p. 371. </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; = letter-spacing:-0.05pt">66 HART, Herbert L. A. (1998): <sp= an class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size= :10pt">El Concepto de Derecho, (Buenos Aires, Abeledo-Perrot), pp= . 117-118. 67 FERRAJOLI (2001), p. 374= . = 41 <img src=3D"data:image/png;base64,iVBORw0KGgoAA= AANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQB= D6fLggAAB9JJREFUeJztzgENgEAMALFDA06wg0MEoO9lLEtaBS0AAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAACYck0Hlniqr7qnI6z3V+90AgAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAgCUOyWgCAvvOv6YAAAAASUVO= RK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolut= e" />taxativamente las figuras de il=C3=ADcito= y de pena,68 emanada del legislador = =E2=80= =93=C2=ABmera=C2=BB legalidad, o reserva legal= punitiva=E2=80=93 y construida sobre la base de t=C3=A9rminos de extensi=C3=B3n determi= nada en la definici=C3=B3n de las </span= >fi= guras il=C3=ADcitas, para que sea posible su aplicaci=C3=B3n en el lenguaje= judicial como predicados =C2=ABverdaderos=C2=BB de los hechos procesalmente comprobados: legalidad punitiva = =C2=ABestricta=C2=BB, de acuerdo con la cual la pena <span= class=3D"stl07">solo es aplicable con base en la ley.69 <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">= As=C3=AD, la reserva legal punitiva, expresada en la proposici= =C3=B3n nullum crimen, nulla p=C5=93na sine lege, requiere desdoblarse en varias = acepciones, o puntos de vista desde los cuales quedan debidamente delimitad= o el =C3=A1mbito material de aplicac= i=C3=B3n del Derecho sancionador (se protege al ciudadano con el Derecho sancionador) y, al tiempo, resultan salvaguardadas las gara= nt=C3=ADas ciudadanas frente al potencial abuso del Estado (se protege al ciudadano del Derecho sancionador). Estas condiciones se resumen =E2=80=93 <p= class=3D"stl01" style=3D"line-height:12pt">sumariame= nte=E2= =80=93 en el car=C3=A1cter previo<spa= n class=3D"stl07">, cierto, estricto = y escrito de la ley pen= al.70 La ley penal debe ser previa <sp= an class=3D"stl07">a los hechos que pretenden ser juzgados bajo su imperio:= as=C3=AD, la ley es advertencia,71 crit= erio de discernimiento llamado a influir sobre el ejercicio de la libertad = individual, desestimulando as=C3=AD = el dise=C3=B1o y ejecuci=C3=B3n del =C2=ABplan racional de vida=C2=BB poten= cialmente da=C3=B1ino de terceros, </spa= n>y= , en esa forma, f=C3=B3rmula de prevenci=C3=B3n de la comisi=C3=B3n del acto il=C3=ADcito y justificaci=C3=B3n de la </s= pan>re= tribuci=C3=B3n posterior, dada la reprochabilidad de la que se reviste la conducta en raz=C3=B3n de su tipifi= caci=C3=B3n. De ello deriva la exige= ncia de la lex scripta: solo en la medida en = la que la norma sancionadora ha sido </s= pan>emitida seg=C3=BAn el procedimiento de producci=C3=B3n normativa previsto = en el ordenamiento, podr=C3=A1 esta </sp= an>advertir eficazmente = a sus destinatarios, proscribi=C3=A9ndose as=C3=AD la= posibilidad de castigar consuetudin= ariamente.72 M=C3=A1xime cuando, como= se ha dicho precedentemente, las limitaciones a la libertad ciudadana en el dise=C3=B1o y concreci=C3=B3n del = =C2=ABplan racional de vida=C2=BB suponen, en resguardo de la dignidad humana, el consentimiento de los gobernados: as=C3=AD como en el Derecho tributario n= o hay tributaci=C3=B3n sin represent= aci=C3=B3n =E2=80=93no taxation without representation=E2=80=93, en el Derecho sancionador tampoco: &#x= a0;al no haber il=C3=ADcito sin ley, y no haber ley =E2=80=93en el Estado Democr=C3=A1tico de Derecho=E2=80=93 sin representaci=C3=B3n, </s= pan>entonces no hay il=C3=ADcito sin representaci=C3=B3n.73 Simult=C3=A1neamente, la ley penal = debe ser estricta: la conducta punible es sol= o aquella detalladamente descrita en= la ley penal, de modo que la actividad jurisdiccional permita <span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93<s= pan class=3D"stl07">y se limite=E2=80=93 a la verifi= caci=C3=B3n de la verdad o falsedad = f=C3=A1ctica del enunciado normativo. Esta garant=C3=ADa se desdobla en un = triple sentido. Por una parte, combi= nando esta salvaguarda con la de lege pr=C3=A6via, la ley penal es solo aplicable a los &#x= a0;hechos precisamente descritos como il=C3=ADcitos por ella luego de s= u entrada en vigor; esto es, la <= /p>proh= ibici=C3=B3n de retroactividad contra reo y, = consecuencialmente, la ultractividad de la le= y penal que deja de castigar, sea en todo o en parte, como exi= gencia irrenunciable del Estado de Derecho.74 En segundo lugar, no pued= e haber una descripci=C3=B3n =C2=ABabierta=C2=BB, gen=C3=A9rica, que no per= mita la identificaci=C3=B3n plena de </s= pan>68 FERRAJOLI (2001), pp. 377-378. <= /p>69 FERRAJOLI (2001), p. 378. 70 </spa= n>JAKOBS (1995), p. 88. 71 ROXIN (1= 997), p. 137. 72 ROXIN (1997), pp. 140,= 159-160: y JAKOBS (1995), pp. 88-89, 108-109. <= p class=3D"stl01" style=3D"line-height:10pt">73= ROXIN (1997), p. 145; y WEFFE (2010), p. 246. JAKOBS </= span>fundamenta solo parcialmente al nullum crimen et nulla p=C5=93na sine lege en el p= rincipio democr=C3=A1tico, dejando a salvo el problema de la retroactividad= pro reo, la medida de la pena o la prohibici=C3= =B3n de leyes indeterminadas, en un sentido que, antes que contradecir, pr= ecisa lo dicho en el texto principal JAKOBS (1995), = p. 80. = ;74 FERRAJOLI (2001), pp. 381-382; ROXIN (1997), p. 161= ; y JAKOBS (1995), pp. 111-112, 124-126. 42 <span= style=3D"height:0pt; display:block; position:absolute; z-index:10"><img sr= c=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAA= BHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+lJREFUeJzt0LENwlAUwECjpEO= skB2zShZjGjoKhqB4fHE3geUCAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAA/sttOmARW3XPL773rl7TEQCsbZ8OWMRRndVjOoTlPatrOgIAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAB+wQcADAQDGkpAXQAAAABJRU5ErkJ= ggg=3D=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute= " />los hechos sancionables a partir de la des= cripci=C3=B3n normativa,75 lo que pro= scribe al reenv=C3=ADo indeterminado= y a la integraci=C3=B3n anal=C3=B3gica =E2=80=93o = prohibici=C3=B3n de generalizaci=C3=B3n=E2=80=93 d= el Derecho sancionador.76 <= /span>Por =C3=BAltimo, el car=C3=A1cter estricto de l= a ley penal presupone todas las dem=C3=A1s garant=C3=ADas, tanto <sp= an class=3D"stl07"> las materiales de materialidad de la acci=C3= =B3n, lesividad del resultado y culpabilidad, como las procesales <s= pan class=3D"stl07"> de presunci=C3=B3n de inocencia, carga de la = prueba y derecho a la defensa, a falta de las cuales no puede quedar satisfecho.77 Como resulta ya evidente, todos estos sentidos del principio rec= onducen a la idea de certeza= 78 como corolario de la seguridad jur=C3=ADd= ica en el Derecho sancionador, en forma = sustancialmente similar a la de nuestra disciplina: as=C3=AD como no ha= y tributum sine lege, no hay, entonces, </spa= n> il=C3=ADcito ni pena sin lege certa</spa= n>.79 Todas estas premisa= s fundan al Derecho sancionador guatemalteco, tanto general como especial <= /span>= en lo <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">tributario<= /span>, como mandatos de optimizaci=C3=B3n del sistem= a represivo. As=C3=AD lo consagra la Constituci=C3=B3n <= span class=3D"stl07">Pol=C3=ADtica, al declarar at=C3=ADpicas a las conduct= as que no hayan sido tipificadas y penadas previamente a su realizaci=C3=B3n por la ley,80 <spa= n class=3D"stl07">con independencia del sector del ordenamiento encargado d= e la regulaci=C3=B3n de los bienes j= ur=C3=ADdicos as=C3=AD protegidos,81 = y la retroactividad de la regulaci=C3=B3n sancionadora m=C3=A1s benigna al = infractor.82 Otro tanto predica el C=C3=B3digo Penal, cuando establece di= scriminadamente las distintas </p= >acepci= ones del principio: lex pr=C3=A6via et scripta, en t=C3=A9rminos id=C3=A9nticos a los constitucionales;83 </spa= n>y de lex stricta et certa, a trav=C3= =A9s de la prohibici=C3=B3n de integraci=C3=B3n anal=C3=B3gica en la interp= retaci=C3=B3n y aplicaci=C3=B3n de la ley = 0;penal.84 Tambi=C3=A9n el C=C3= =B3digo Procesal Penal consagra expresamente la lex pr=C3=A6via et scripta= , prohibiendo &#x= a0;el inicio del proceso y la imposici=C3=B3n de penas que no hubieren = sido establecidas con anterioridad.85 <p= class=3D"stl01" style=3D"line-height:12pt">Por su pa= rte, el C=C3=B3digo Tributario consagra la reserva legal punitiva para infr= acciones y sanciones, incluyendo rec= argos y multas,86 los procedimientos = administrativos y jurisdiccionales sancionadores tributarios87 y la extin= ci=C3=B3n de la acci=C3=B3n penal y de la ejecuci=C3=B3n de la pena, respec= to de las infracciones tributarias,<= /span>88 adem=C3=A1s de la prohibici=C3=B3n = de analog=C3=ADa para el establecimiento de infracciones y sanciones </span= > tributarias =E2=80=93lex stricta et certa</span= >=E2=80=93</s= pan>89 y de= la garant=C3=ADa de lex pr=C3=A6via a trav= =C3=A9s de la regla de retroactividad pro reo.90 No o= bstante, el C=C3=B3digo Tributario condiciona la operatividad pr=C3=A1ctica= de la retroactividad pro reo a la ausencia de cosa juzgada = formal, administrativa o judicial, respecto de= l caso. En nuestra opini=C3=B3n ello </s= pan>es inconstitucional, pues contradice, por li= mitativo, el car=C3=A1cter absoluto del mandato de la Constituci=C3=B3n</sp= an>91 75 JAKOBS (1995), p. 95. = 76 JAKOBS (1995), p. 100. </= span>77 FERRAJOLI (2001), p. 380. <= p class=3D"stl01" style=3D"line-height:10pt">78= ROXIN (1997), p. 138; y JAKOBS (1995), pp. 81-82. = 0;79 WEFFE (2010), pp. 244-245. = 80 Art=C3=ADculo 17, Constituci=C3=B3n Pol=C3=ADtica de Guatem= ala. 81 = ;Lo que, eviden= temente, incluye a la tributaci=C3=B3n como objeto fundamental de protecci= =C3=B3n del Derecho sancionador econ=C3=B3mico. As=C3=AD lo confirma el ar= t=C3=ADculo 239, inciso f) de la Constituci=C3=B3n, que somete a la reserva= de ley dictada por el Congreso la tipificaci=C3=B3n de las infracciones = y sanciones tributarias. 82 GUATEMALA, = Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculo 15. <= /p>83 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculos 1 y 2. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 84 GUATEMALA, C=C3=B3dig= o Penal, art=C3=ADculo 7. </p= >85 GUATEMALA, C=C3=B3digo Procesal Penal, art=C3=ADculos 1 y 2. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt= ; letter-spacing:-0.05pt">86 GUATEMALA, C=C3=B3digo Tributario, a= rt=C3=ADculo 3.4. 87 GUATEMALA, C=C3=B3= digo Tributario, art=C3=ADculo 3.5. 88 <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 3.7. </spa= n>89 GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 5. </spa= n> 90 GUATEMALA, C=C3=B3digo Tributario, art=C3= =ADculos 7.3 y 66. 91 GUATEMALA, Consti= tuci=C3=B3n Pol=C3=ADtica, art=C3=ADculo 15. 43 <= span style=3D"height:0pt; display:block; position:absolute; z-index:11"><im= g src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2N= AAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzgENgAAMwLD= hAB+owwuCkIYLnietghYAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAMBPjunAElf1VOd0hPXe6p5OAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAFt9ggQCAqcKOyUAAAAASUVORK5CYII=3D" width=3D"624" heigh= t=3D"808" alt=3D"" style=3D"position:absolute" />al respecto: cuando cualquier ley posterior al hecho castigado <s= pan class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93</span= >incluso si ha sido derogada=E2=80=93 sea m=C3=A1s beneficiosa para el infr= actor, =C3=A9sta deber=C3=A1 aplicarse totalmente y sin condiciones al castigo del hecho= .92 2.2. Proporcionalidad. Como ya se ha dicho,93 <s= pan class=3D"stl07">los principios son mandatos de optimizaci=C3=B3n</sp= an>, que demandan que un determinado valor= 94 se realice =C2=ABen la mayor medid= a posible, de acuerdo a las posibilidades f=C3=A1cticas y jur=C3=ADdicas </= span> existentes=C2=BB.95 <s= pan class=3D"stl07">Esa estimaci=C3=B3n de la medida de realizaci=C3=B3n = plausible del valor, en el contexto de la </sp= an> concreci=C3=B3n pr=C3=A1ctica del Derech= o,96 es la esencia del concepto de pr= oporcionalidad, que est=C3=A1 </p= >confor= mado por tres subprincipios: idoneidad, necesidad y proporcionalidad en sen= tido estricto. De un lado, los princ= ipios de idoneidad y necesidad responden a la necesaria estimaci=C3=B3n de = las posibilidades f=C3=A1cticas de = realizaci=C3=B3n de una determinada acci=C3=B3n, en t=C3=A9rminos asimilabl= es a los del =C3=B3ptimo de Pareto.<= /span>97 Del otro, la proporcionalidad </spa= n>stri= cto sensu atiende a las posibilidades jur=C3= =ADdicas de concreci=C3=B3n de los v= alores en la mayor medida posible.98 El subprin= cipio de idoneidad se refiere a la racionalidad teleol=C3=B3gica<sp= an class=3D"stl07">, o lo que es lo mismo, a la relaci=C3=B3n entre los fines perseguidos por el sistema y los = medios ordenados para su consecuci=C3=B3n, excluy=C3=A9ndose a f= ortiori el empleo de aquellos mecanismos que o= bstruyan, o que alcancen en menor medida, la &= #xa0;realizaci=C3=B3n de estos objetivos. Por su parte, el subprincip= io de necesidad representa a la racionalidad axiol=C3=B3gica: = la relaci=C3=B3n entre los fines perseguidos, los medios utilizados y los <= /span>= valores que, en estas circunstancias, ven comprometida su concreci=C3=B3n pr=C3=A1= ctica. Ello demanda del mecanismo para la = 0;regulaci=C3=B3n de una situaci=C3=B3n jur=C3=ADdica que se logre el p= rincipio que inspira a la norma en la mayor medida posible, con la menor afectaci=C3=B3n posible de otros valores fundamentales. As=C3=AD, entre dos medios = igualmente id=C3=B3neos para lograr = la realizaci=C3=B3n del valor expresado de=C3=B3nticamente en un principio = P1, se debe elegir <= span class=3D"stl07">aqu=C3=A9l que sea menos lesivo frente a otro principi= o P2, que tambi=C3=A9n forma parte de= l ordenamiento, en 92 </span= >En el =C3=BAnico caso del que tenemos conocimiento en el que la Corte d= e Constitucionalidad haya tratado judicialmente el <= /p>tema, esta no entr=C3= =B3 al conocimiento de la inconstitucionalidad que aqu=C3=AD se alega, sobr= e la base de defectos formales de la impugnaci=C3=B3n. Sentencia de la Cor= te de Constitucionalidad de Guatemala de 27 de enero de 2015, (Wapa, S. A.,= en acci=C3=B3n de inconstitucionalidad contra el art=C3=ADculo 66 del C= =C3=B3digo Tributario, Expediente 4346-2013). Disponible en: = 0;http://143.20= 8.58.124/Sentencias/830007.4346-2013.pdf. Entendemos que, a nivel de tesis = de grado, existe pronunciamiento en Guatemala en un sentido similar al del= texto principal. Vid. AMADO PELLECER, Claudia Mar=C3=ADa <= /span>(1999): <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-si= ze:10pt">An=C3=A1lisis cr=C3=ADtico de la inconstitucionalidad del Art=C3= =ADculo 66 del C=C3=B3digo Tributario. Implicaciones de la irretroactividad= en el tratamiento de figuras contrav= encionales del derecho penal com=C3=BAn y el derecho tributario administrat= ivo-sancionador, (Ciudad de Guatemala, </p= >Universidad Francisco Ma= rroqu=C3=ADn), pp.49. 93 Ver Secci=C3= =B3n 2. 94 &#= xa0;Los valores= son inicio y fin del Derecho, toda vez que de ellos deriva, primero, el </= span>ideal del Derecho, que como tal </= span>condiciona la ele= cci=C3=B3n de medios para su realizaci=C3=B3n; y segundo, el criterio de va= loraci=C3=B3n de las soluciones de un determinado sistema jur=C3=ADdico,= como ya se ha dicho en el texto principal. Dicho de otro modo, los princip= ios son la expresi=C3=B3n de=C3=B3= ntica =E2=80=93bajo la forma per= formativa de un mandato=E2=80=93 de los valores. Vid. W= EFFE (2018), pp. 128-129. 95 ALEXY, Robert (2001): =E2=80=9CLos derechos fundamentales y el prin= cipio de proporcionalidad=E2=80=9D, Revista Espa=C3=B1ola = de Derecho Constitucional, No. 91 (Madrid, Centro= de Estudios Pol=C3=ADticos y Constitucionales), pp. 11-29. Disponible en: = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >https://recyt.fecyt.es/index.php/REDCons/article/view/40010/22639. = 96 = ALEXY, Robert (2001): </= span>Teor=C3=ADa de los Derechos Fundamentales, (Madri= d, Centro de Estudios Pol=C3=ADticos y Constitucionales. </= span>Madrid), p. 138. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt= ; letter-spacing:-0.05pt">97 En t=C3=A9rminos generales, una situ= aci=C3=B3n dada es =C3=B3ptima en el sentido de PARETO <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">s= i, en ella, no es posible mejorar la situaci=C3=B3n = de uno de los intervin= ientes sin desmejorar la del otro. Vid. STIGLITZ, Joseph E. (2003): = Econom=C3=ADa del Sector P=C3=BAblico, = (Barcelona, Ant= oni Bosch Editor), p. 69. 98 ALEXY (2= 001): Derechos=E2=80=A6 p. 13. <= /span>44 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAM= oCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJ= ztzkENgEAQALHBAC5wyR9vqDoZm01aBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAhlzTgSWe= 6q3u6Qjr/dU3nQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAgC0OggMCAj3h6cYAAAAASUVORK5CYII=3D" width= =3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /><span= class=3D"stl07">condiciones ideales, si existe un medio que intervenga en = menor medida y que sea igualmente id=C3=B3neo, ser=C3=A1 posible realizar una posici=C3=B3n sin tener que perju= dicar a la otra.99 <s= pan class=3D"stl07">Aunado a estas dos primeras manifestaciones del juicio = de racionalidad, a las que es posible calificar como de =C3=ADndole f=C3=A1ctica, la ponderaci=C3=B3n <= span class=3D"stl07">introduce el criterio de distinci=C3=B3n jur=C3=ADdic= a de las posibilidades racionales de actuaci=C3=B3n en los casos en los que los pr= incipios P1 y P2<span= class=3D"stl07">, coincidentes en la regulaci=C3=B3n de <= span class=3D"stl07">una determinada situaci=C3=B3n f=C3=A1ctica, se contra= dicen entre s=C3=AD. En este caso, la ponderaci=C3=B3n supone una <s= pan class=3D"stl07"> relaci=C3=B3n de proporcionalidad inversa </= span>entre la afectaci=C3=B3n de un valor y la satisf= acci=C3=B3n del otro, de modo que </span= >cu= anto mayor es el grado de insatisfacci=C3=B3n de P1, tanto mayor tiene que ser la importancia de la <span= class=3D"stl07"> satisfacci=C3=B3n de P2.100 En consecuencia, la= elecci=C3=B3n de cu=C3=A1l es la soluci=C3=B3n predominante, =C2=ABde acue= rdo a las posibilidades f=C3=A1ctica= s y jur=C3=ADdicas existentes=C2=BB, pasa por la fundamentaci=C3=B3n racion= al del proceso ps=C3=ADquico que con= duce a la determinaci=C3=B3n del enunciado de preferencia; esto es, a las d= istintas formas de argumentaci=C3=B3= n jur=C3=ADdica, lo que es perfectamente controlable racionalmente y sirve,= adem=C3=A1s, como base para la mo= tivaci=C3=B3n de la sentencia, en tanto discurso racional pr=C3=A1ctico.</s= pan>101 Sobre esta base, es posible predicar la relaci= =C3=B3n necesaria102 entre el conjunt= o de valores que fundamentan axiol= =C3=B3gicamente al Derecho, cuya protecci=C3=B3n est=C3=A1 encomendada al D= erecho Sancionador, y el par=C3=A1me= tro de medida de la realizaci=C3=B3n plausible de estos valores, teniendo presente el = ;car=C3=A1cter, tambi=C3=A9n fundamental, de los derechos de la persona= que ha dirigido concreta y <= p class=3D"stl01" style=3D"line-height:12pt">continge= ntemente su =C2=ABplan racional de vida=C2=BB hacia el ejercicio injusto de= la coerci=C3=B3n o restricciones a </sp= an>= la libertad de terceros, o a causar da=C3=B1o.103 <= /span>2.2.1. <p= class=3D"stl01" style=3D"line-height:12pt">Primer subprincipio: idoneidad. Nullum = crimen sine iniuria. = Lesividad y protecci=C3=B3n exclusiva de bienes jur=C3=ADdicos. <spa= n class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'"> </span= >La racionalidad teleol=C3=B3gica <sp= an class=3D"stl07">del Derecho Sancionador =E2=80=93</span= >esto es, su idoneidad=E2=80=93 viene dada por el fin de la pena, concepto fundamental de la dis= ciplina.104 La pena, consecuencia l= =C3=B3gica del delito, es acci=C3=B3n que = 0;repele un ataque a la causa de la acci=C3=B3n perturbadora del bien j= ur=C3=ADdico. Se dirige contra el infractor, al 99 Vid. ALEXY (2001): Derechos=E2=80=A6 pp. 13-14; ALEXY (2001= ): Teor=C3=ADa=E2=80=A6 pp. 240-245; Z= ACCARIA, Giuseppe (2004): Raz=C3=B3n = 0;jur=C3= =ADdica e interpretaci=C3=B3n, (Madrid, Thomson-Civitas), pp. 39-= 40; ROMERO-MUCI, Humberto (2005): La racionalidad del sist= ema de correcci=C3=B3n monetaria fiscal, (Carcas, = Editorial Jur=C3=ADdica Venezolana), pp. 40-44; ROMERO-MUCI, Humberto (2005= ); Lo <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-si= ze:10pt">racional y lo irracional de los intereses moratorios en el C=C3=B3= digo Org=C3=A1nico Tributario, (Carcas, AVDT), pp. 5-7; WEFFE H.,= Carlos E. (2005): =E2=80=9CLa racionalidad de la armonizaci=C3=B3n tribut= aria=E2=80=9D, Revista de Derecho Tributario, No= . 108 (Carcas, AVDT), pp. 10-12, 29-30. Disponible en: https://weffe.net/w= effe/index.php/component/k2/item/373-la-racionalidad-de-la-armonizacion- </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">t= ributaria-revista-de-derecho-tributario-n-108-asociacion-venezolana-de-dere= cho-tributario-2005; y WEFFE H., Carlos E. (2001): =E2=80=9CArmonizaci=C3= =B3n, sistema tributario e il=C3=ADcitos tributarios=E2=80=9D, en <s= pan class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-siz= e:10pt">X Jornadas Venezolanas de Derecho Tributario, Tomo II, </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">(= Carcas, AVDT), pp. 373-374. Disponible en: https://weffe.net/weffe/index.ph= p/component/k2/item/423- armonizacion-sistema-tributario-e-ilicitos-tribut= arios. 100 ALEXY (2001): Teor=C3=ADa=E2=80=A6 pp. 157, 161; ALEXY (2001): Derechos=E2=80=A6 p. 15; y W= EFFE (2018), p. 124. 101 GUASTINI, Ricc= ardo (1999): Distinguiendo. Ensayos de Teor=C3=ADa y Metat= eor=C3=ADa del Derecho (Barcelona, Gedisa Editorial), p. 167; </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">y = WEFFE (2018), pp. 125-126. 102 ALEXY (2= 001): Derechos=E2=80=A6 pp. 28-29. </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; l= etter-spacing:-0.05pt">103 Ver Secci=C3=B3n 2.1. = 104 Al punto que ella le da nombre a la disciplina y de= termina, con su presencia o ausencia, la pertenencia de una determinada </s= pan> <span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">re= gulaci=C3=B3n al =C3=A1mbito de esta rama jur=C3=ADdica. WEFFE H., Carlos E= . (2016): =E2=80=9CInflaci=C3=B3n y Derecho Penal Tributario. Las <s= pan class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt"= > sancione= s tributarias como obligaciones =E2=80=98de valor=E2=80=99=E2=80= =9D, Revista de Derecho Tributario No. 150 (Carc= as, AVDT), p. 72. Disponible en: https://weffe.net/weffe/index.php/compon= ent/k2/item/409-inflacion-y-derecho-penal-tributario-las-sanciones- = tribut= arias-como-obligaciones-de-valor. 45 = <img src=3D"d= ata:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSV= QICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzgENgEAMALHDAT5QhxcEI= e1lLEtaBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAWOSaDizxVF91T0dY76/e6QQAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAABMOehACArKdAsIAAAAASUVORK5CYII=3D" width=3D"624" height=3D"808" = alt=3D"" style=3D"position:absolute" />da=C3= =B1ar o destruir los bienes jur=C3=ADdicos de que aqu=C3=A9l es titular. As= =C3=AD, la pena es protecci=C3=B3n de bienes &= #xa0;jur=C3=ADdicos instrumentada a trav=C3=A9s del da=C3=B1o a biene= s jur=C3=ADdicos,105 que para ser id=C3=B3nea debe ser =E2=80=9Cuna </sp= an> </sp= an>= reacci=C3=B3n adecuada que tiende a restablecer ese equilibrio lesionado, a= la afirmaci=C3=B3n del orden que ha </s= pan>sido transgredido, desequilibrio o= desorden que materializa el da=C3=B1o social que produce el delito=E2=80= =9D.106 En este contexto, la proporcionalidad <= /span>=E2=80= =93bajo la forma de la idoneidad=E2=80=93 <sp= an class=3D"stl07">responde a la pregunta: =C2=BFpuede <= span class=3D"stl07">protegerse al bien jur=C3=ADdico sin acudir <s= pan class=3D"stl07">al Derecho Sancionador? La respuesta define al principi= o de lesividad, o de ofensividad de= l acto107. La pena, la respuesta por = excelencia del Derecho Sancionador, es <= /span>solo id=C3=B3nea como respuesta a la conducta que menoscaba el bien jur= =C3=ADdico. Como inescindible </p= >consec= uencia, de ello se sigue que no es necesaria la pena sin que haya previamen= te una lesi=C3=B3n de entidad apreci= able al bien jur=C3=ADdico: nullum crimen sine iniuria. Dicho claramente, las prohibiciones sancionadoras solo tienen sentido =E2=80=93</sp= an>esto es, son id=C3= =B3neas=E2=80=93 en la medida en la que se destinan = a las acciones reprobables por repre= sentar los m=C3=A1s graves costos individuales y sociales, en funci=C3=B3n = de sus efectos lesivos para terceros= . A contrario, se sigue que el Derecho Sancio= nador no es id=C3=B3neo cuando no </span= >ha= y tal lesividad, aun y cuando la conducta en cuesti=C3=B3n pueda calificars= e como =C2=ABmala=C2=BB:108 toda acti= tud o comportamiento no lesivo para= terceros es inocuo, irrelevante para el Dere= cho Sancionador.109 Dicho <spa= n class=3D"stl07"> en otras palabras: para ser id=C3=B3neo, el Der= echo Sancionador solo debe proteger bienes jur=C3=ADdicos. E incluso, no <= p class=3D"stl01" style=3D"line-height:12pt">todos lo= s bienes jur=C3=ADdicos ameritan la protecci=C3=B3n del Derecho Sancionador= , sino que solo ser=C3=A1n <p= class=3D"stl01" style=3D"line-height:12pt">tutelados= aquellos bienes jur=C3=ADdicos cuya guarda sea necesaria, como veremos,110 para r= esguardar la convivencia.<spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">11= 1 <= span class=3D"stl07">La tarea de identificaci=C3=B3n de estos bienes jur=C3= =ADdicos112 parte, en primer lugar, d= e la Constituci=C3=B3n. El <p= class=3D"stl01" style=3D"line-height:12pt">texto exp= resa y regula el esquema de valores que sirve de base fundamental a una soc= iedad; los valores, ya se ha dicho = en otra ocasi=C3=B3n, son sin=C3=B3nimo de lo bueno.113 As=C3=AD, f=C3=A1cil es de= ducir que la protecci=C3=B3n = sancion= adora se extender=C3=A1 a los valores que, como tales, han sido positivizad= os a trav=C3=A9s de la Carta.114 Ello no es suf= iciente, sin embargo, para calificar a un determinado =C2=ABbien=C2=BB como= =C2=ABjur=C3=ADdico=C2=BB, en el sentido = 0;del Derecho Sancionador: para ello, es necesaria primero una toma de = postura respecto de problemas </p= >esenci= ales al orden social. En el Estado Social y Democr=C3=A1tico de Derecho, fo= rma pol=C3=ADtica que por decisi=C3= =B3n fundamental se ha dado Guatemala,115 la primac=C3=ADa la tiene la protecci=C3=B3n de la persona humana </sp= an> y su dignidad,116 =E2=80=9Ccomo sujeto y fin del orden social=E2=80=9D.117 <sp= an class=3D"stl07">Consecuencialmente, ello determina que los valores </spa= n> que prima facie deben gozar de la protecci=C3=B3n del Derecho Sancionador son los bien= es individuales, los 105 </spa= n>WEFFE (2016), p. 72; y VON LISZT (1994), p. 77. </span= >106 ARTEAGA S=C3=81NCHEZ, Alberto (2009): D= erecho Penal Venezolano, (Caracas, Ediciones Liber), pp. 567, 569= . = 107 FERRAJOLI (2001), p. 93. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 108 FERRAJOLI (2001), p. 473. <= /span>109 FERRAJOLI (2001), pp. 464-465. </spa= n>110 Ver Secci=C3=B3n 2.2.2. 111 </= span>MIR PUIG, Santiago (1994): El Derecho Penal en el = Estado Social y Democr=C3=A1tico de Derecho, (Barcelona, Editoria= l Ariel), p. 159; y GONZ=C3=81LEZ CAUHAP=C3=89-CAZAUX, Eduardo (2003): </s= pan>Apuntes de Derecho Penal Guatemalteco, (Guatemala, = Fundaci=C3=B3n Myrna Mack), p. 19. Disponible en: http://www.myrnamack.org.gt/images/publicac= iones_fmm/Apuntes%20de%20Derecho%20Penal.pdf. <p= class=3D"stl01" style=3D"line-height:10pt">112= MIR PUIG (1994), p. 163; ROXIN (1997), pp. 56-58. = 0;113 WEFFE (2018), p. 119; y ALEXY (2001): <spa= n class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size:= 10pt">Teor=C3=ADa=E2=80=A6 pp. 140-141. 114 Vid.= FERRAJOLI (2001), p. 472. 115 Ver Secc= i=C3=B3n 1. 116 GUATEMALA, Constituci= =C3=B3n Pol=C3=ADtica, art=C3=ADculos 1 y 4. 117 = GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, Pre=C3=A1mbulo. </spa= n> 46 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUh= EUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLgg= AAB9JJREFUeJztzkENgEAQALHBAC5wyR9vqDoZm01aBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAhlzTgSWe6q3u6Qjr/dU3nQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAgC0OggMCAj3h6cYAAAAASUVORK5CYI= I=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /><= /span>que afectan en mayor medida y m=C3=A1s directam= ente a los individuos.118 As=C3=AD, d= ado que el Derecho Sancionador est= =C3=A1 a la orden del individuo y no al rev=C3=A9s, los intereses colectivos interesan al Derecho <span= class=3D"stl07">Sancionador en la medida en la que interfieren con el =C2= =ABplan racional de vida=C2=BB individual, siempre desde <= span class=3D"stl07">la perspectiva de la lesividad de la conducta que, como criterio rector, informa la noci=C3=B3n de = idoneidad =E2=80=93 <sp= an class=3D"stl07">y por esta v=C3=ADa, la de proporcionalidad=E2=80=93 <s= pan class=3D"stl07">en el Derecho Sancionador.119 <= /span>2.2.2. <p= class=3D"stl01" style=3D"line-height:12pt">Segundo subprincipio: necesidad. Nullum= crimen sine = necessit= ate. Subsidiariedad, m=C3=ADnima intervenci=C3=B3n. Materialidad de la </sp= an> = ;acci=C3=B3n, o Derecho Sa= ncionador =C2=ABde acto=C2=BB. Una vez determinado qu=C3=A9 se debe castigar <sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; letter-spacing:-= 0.1pt">=E2=80=93como se ha visto, funci=C3=B3n= del subprincipio de idoneidad=E2=80=93 , la necesidad resuelve la cuesti=C3= =B3n del c=C3=B3mo castigar, tomando en consi= deraci=C3=B3n la relaci=C3=B3n entre los = ;fines perseguidos =E2=80=93la protecci=C3=B3n d= e bienes jur=C3=ADdicos=E2=80=93, los medios utiliza= dos = =E2=80=93la pena=E2=80=93 y los restantes valores en jueg= o, en especial, la libertad y la dignidad del infractor.120 </spa= n>En otras palabras, =C2=BFde qu=C3=A9 manera = castigar afectando lo menos posible </span= >los dem=C3=A1s valores en juego? De ello se sigue, c= omo condici=C3=B3n, el examen de </s= pan>ra= cionalidad axiol=C3=B3gica, o en otras palabra= s, del subprincipio de necesidad, una de las partes en la que se descompone el =C2=ABmanda= to de optimizaci=C3=B3n=C2=BB de la proporcionalidad.121 <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">= El subprincipio de necesidad se manifiesta en el Derecho Sancion= ador de varias maneras, complementar= ias entre s=C3=AD. En primer lugar, desde el punto de vista material axiol= =C3=B3gico la pena es necesariamente= subsidiaria, el =C3=BAltimo recurso a utiliz= arse cuando ninguna otra medida jur=C3=ADdica122 est=C3=A1 en capacidad de ofrecer u= na respuesta eficiente al da=C3=B1o que supone el hecho il=C3=ADcito. Por e= sencia, la intervenci=C3=B3n sancionadora =E2=80=9Csupone una introm= isi=C3=B3n del Estado en la esfera de libertad del ciudadano, que solo </sp= an>&#x= a0;resulta tolerable cua= ndo es estrictamente necesaria =E2=80=93inevitable=E2=80=93 <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">para la pro= tecci=C3=B3n del mismo ciudadano=E2=80=9D,123 </= span>de modo </spa= n>q= ue =E2= =80=93al mismo tiempo=E2=80=93 se proteja al ciudadano con y del Derecho Sancionador, en = el sentido anotado previamente.</s= pan>124 118 MIR PUIG (1994), p. 164.= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5p= t; letter-spacing:-0.05pt">119 Sin embargo, esta es una tarea lle= na de problemas. En opini=C3=B3n de FERRAJOLI, la tarea = de definir del bien jur=C3=ADdico en sentido positivo -esto es, prefigurad= ora del =C2=ABqu=C3=A9 castigar=C2=BB- supone, o bien un car=C3=A1cter </sp= an>expansivo contradictorio con la idea = ;de subsidiarie= dad expuesta en el texto principal, o bien excesiva estrec= hez, por su fuerte contenido individualista. En el caso <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > de estas= =C3=BAltimas resalta una consecuencia: lo restringido de su concepci=C3=B3= n de bien jur=C3=ADdico compromete la posibilidad de </span= >justificar racionalme= nte el bien jur=C3=ADdico que es objeto de protecci=C3=B3n por el delito de= defraudaci=C3=B3n tributaria, entre otros </spa= n> ejem= plos. Vid. FERRAJOLI (2001), p. 471. 120 = As=C3=AD lo hemos afirmado en una ocasi=C3=B3n previa: = =E2=80=9CTodo ser humano =E2=80=93incluso aquel de quien es predicable la co= ndici=C3=B3n de infractor seg=C3=BAn la norma primaria de Ke= lsen=E2=80=93 tiene derecho a que se cons= idere su estatus jur=C3=ADdico en funci=C3=B3n del ejercicio de su proyecto= de vida, de su capacidad de elegir y con referencia al bie= n-en-com=C3=BAn que justifica axiol=C3=B3gicamente a las regulaciones jur= =C3=ADdicas. Estos conceptos =E2=80= =93lejos de ser contradictorios<span= class=3D"stl08" style=3D"font-family:'UTLUAH+Garamond Italic'; font-size:1= 0pt">=E2=80=93 son complementarios, dado que la realizaci= =C3=B3n del bien com=C3=BAn depende directamente del respeto del bienestar = individual de cada uno de los integrantes de la comunidad, l= o que tambi=C3=A9n incluye necesariamente =E2=80=93como se ha dicho=E2=80=93 = al sujeto a quien se dirige la conminaci=C3=B3n de = <s= pan class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-siz= e:10pt">la norma primaria, en los t=C3=A9rminos previamente expuestos</span= >=E2=80=9D. WEFFE (2018), p. 154. 121 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">Vid. Sentencia de la Corte de Constitucionalidad de Guatemala de 7 de jun= io de 2013 (Colegio de Abogados y Notarios de Guatemala, en acci=C3=B3n de= inconstitucionalidad contra varios art=C3=ADculos de las Disposiciones par= a el Fortalecimiento del Sistema Tributario y el Combate a la Defraudaci= =C3=B3n y al Contrabando, Expediente 1898-2012), p. 4. Disponible en: </spa= n> http= ://143.208.58.124/Sentencias/822861.1898-2012.pdf. <= /p>122 Por naturaleza menos invasiva, pues la pena encarna el pode= r de la fuerza estatal ejercida sobre el individuo. = 123 MIR PUIG (1994), p. 151. 124 </s= pan>Ver Secci=C3=B3n 2.1. 47 = ;<img src=3D"data:im= age/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgI= fAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+hJREFUeJztzjENAgEQAMElIbwBJKEbMyig+I4= CCVTkcsmMgikAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAA+IfLdGCJe/WojukI672q53QCgN2u04ElPtW7uk1HWO+cDgAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAPzyBUz0BO5NnbQiAAAAAElFTkSuQmCC" width=3D"= 624" height=3D"808" alt=3D"" style=3D"position:absolute" />Esta idea es la que, tradicionalmente, se identifica como prin= cipio de subsidiariedad, o de m=C3=ADnima </= span>&= #xa0;intervenci=C3=B3n= , del Derecho Sancionador. En efecto, consider= ando que este constituye la medida m=C3=A1s &#= xa0;radical de defensa de los valores esenciales a la convivencia socia= l, que como tales son base axiol=C3=B3gica &#x= a0;del ordenamiento, e incluso del poder que para su protecci=C3=B3n se= ejerce.125 Esa protecci=C3=B3n debe = desplegarse =C3=BAnicamente en casos= extremos, cuando ya no queda otra salida posible, en una forma solo justificable= en tanto que, como se ha dicho, el Derecho Sancionador se dirija <s= pan class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93</span= >cualitativamente=E2=80=93 a= la protecci=C3=B3n exclusiva de bi= enes jur=C3=ADdicos, y en la medida en la que =E2=80=93cuantitativamente=E2=80=93 la respuesta <s= pan class=3D"stl07"> (pena) corresponda racionalmente con la agres= i=C3=B3n sufrida por aquellos, en proporci=C3=B3n con la medida <spa= n class=3D"stl07"> de la responsabilidad personal de quien ha come= tido el hecho.126 As=C3=AD, la propor= cionalidad =E2=80=93entendida <span= class=3D"stl07">como necesidad=E2=80=93 supone la ponderaci=C3=B3n de bienes =E2= =80=9Cen el sentido de una prohibici=C3=B3n de exceso: los da=C3=B1os y </= span>&= #xa0;peligros que part= en del autor deben soportarse, a pesar del inter=C3=A9s preventivo en evita= rlos, cuando son menores que la p=C3=A9rdida de libertad que conllevar=C3=ADa la medida par= a el implicado=E2=80=9D.127 Ya lo dec=C3=ADa la Decla= raci=C3=B3n de los Derechos del Hombre y del Ciudadano de 1789: la ley </sp= an>=E2=80=9Cs=C3=B3lo debe establecer penas estricta y evidentemente necesarias</= span>=E2=80=9D128. La inter= venci=C3=B3n que supone el Derecho Sancionador en la esfera individual solo se justifica en la medida en la que= , como se ha dicho, este se dirija </spa= n>e= xclusivamente a la protecci=C3=B3n de bienes jur=C3=ADdicos. Es en el tipo = de protecci=C3=B3n que se brinda a esos biene= s =E2=80=93la pena=E2=80=93 y no en la esencia de estos bienes (por ejemplo, el orden econ= =C3=B3mico y la funci=C3=B3n de <= /p>dete= rminaci=C3=B3n y recaudaci=C3=B3n en el Derecho Tributario) que se halla la= esencia del Derecho Sancionador, y = en consecuencia el forzoso car=C3=A1cter complementario, secundario, subsid= iario, de este.129 En este sentido, para que pu= eda predicarse de la pena su car=C3=A1cter =C2=ABestricto=C2=BB y =C2=ABevi= dentemente necesario=C2=BB, es preci= so que esta sea consecuencia de una conducta = vinculada causalmente =E2=80=93esto es, <span= class=3D"stl07"> imputable=E2=80=93 a la p= auta de lesividad, comentada previamente.</sp= an>130 Los il=C3=ADcitos, como presupuesto d= e la sanci=C3=B3n, no pueden estar r= eferidos al fuero interno: solo aquella conducta emp=C3=ADricamente observa= ble =E2=80=93y en consecuencia, susceptib= le de descripci=C3=B3n por la ley penal=E2=80=93 e= s apta para fundar el reproche </= p>sanci= onador.131 En otras palabras, la pena= debe constituir una respuesta frente a un acto y no frente a una = persona, en tanto que es la conducta =E2=80=93y= no la persona en s=C3=AD, por su dignidad inherente=E2=80= =93132 la que es capaz de producir el da=C3=B1o al bien jur=C3=ADdico que= es relevante al Derecho Sancionador para determinar su <= span class=3D"stl07">proporcionalidad, en el sentido expresado. <spa= n class=3D"stl07"> As=C3=AD definido, el Derecho Sancionador defin= ido conforme al principio de proporcionalidad es =C2=ABde acto=C2=BB, </spa= n> y no =C2=ABde autor=C2=BB. No es la perso= nalidad del infractor la relevante a los fines de la protecci=C3=B3n exclus= iva, id=C3=B3nea y necesaria = =E2=80=93</sp= an>en una palabra, proporcional=E2=80=93 de bienes jur=C3=ADdicos: nadie, por el solo hecho de ser, </spa= n> 125 El ius puniendi. Ver Secci=C3=B3n 2.1. = 126 Cfr. MIR PUIG (1994), p. 167; y FERRAJOLI = (2001), p. 465. 127 ROXIN (1997), p. 10= 6. 128 DECLARACI=C3=93N DE LOS DERECHOS= DEL HOMBRE Y DEL CIUDADANO (1789), art=C3=ADculo 8. Disponible en: = https:= //www.conseil-constitutionnel.fr/sites/default/files/as/root/bank_mm/espagn= ol/es_ddhc.pdf. 129 DE RIVACOBA, Manuel= (1994): =E2=80=9CFranz von Liszt y el =E2=80=98Programa de Marburgo=E2=80= =99=E2=80=9D, en VON LISZT, Franz, = La idea del fin en el Derecho Penal <= /span>(Ciudad de M=C3=A9xico, Universidad Nacional Aut=C3=B3noma de M=C3= =A9xico =E2=80=93 Universidad de Valpara=C3=ADso de </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">Ch= ile), p. 46. 130 Ver Secci=C3=B3n 2.1.1= . = 131 FERRAJOLI (2001), p. 480. = 132 KANT (2007), pp. 48, 51-52. = 0;48 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAA= AAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9RJREF= UeJztzkENgEAQALFBATYQiQCM4eveYGBzSaugBQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA8HdM= BzZxVU91TkfY3lvd0wkAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACAjwX+AgICYbAd3wAAAABJRU5ErkJggg=3D= =3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /></= span>lesiona o pone en peligro concreto a bienes jur= =C3=ADdicos.133 Una concepci=C3=B3n t= al instrumentaliza al individuo, y p= or tanto es contradictoria con la dignidad que le es inherente y, por supue= sto, con la racionalidad de un Derec= ho Sancionador garantista.134 Por ell= o se ha dicho, con acierto, que el principio &= #xa0;de materialidad de la acci=C3=B3n es el coraz=C3=B3n del garanti= smo sancionador, y que da valor pol=C3=ADtico y consistencia l=C3=B3gica y jur=C3=ADdica a gran parte de las de= m=C3=A1s garant=C3=ADas.135 2.2.3. Tercer = subprincipio: proporc= ionalidad <sp= an class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'">stricto </s= pan> = 0;sensu. <= p class=3D"stl01" style=3D"line-height:12pt">Razonabilidad de la pena. <span= class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'"> = En = tercer lugar =E2=80=93y en sentido estricto<s= pan class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93 </spa= n>la proporcionalidad supone el juicio de ponderaci= =C3=B3n. Esta apreciaci=C3=B3n se ba= sa en el balance entre las alternativas racionales de ejercicio del = ius pu= niendi, para que, por una parte, se evite el ejercicio del poder punitivo cuando l= os da=C3=B1os a bienes jur=C3=ADdicos derivados de su uso (en espec=C3=ADfico, los del infractor) exceden los b= eneficios emanados de la protecci=C3=B3n de los bienes <= span class=3D"stl07">jur=C3=ADdico-sancionadores. Esta forma de proporciona= lidad136 es a la que nos hemos referi= do previamente, bajo las formas de l= esividad137 y m=C3=ADnima intervenci= =C3=B3n138 respectivamente. Por su pa= rte, la proporcionalidad tambi=C3=A9= n implica la relaci=C3=B3n de correspondencia entre la magnitud del da=C3= =B1o infligido al bien jur=C3=ADdico= por el autor y la sanci=C3=B3n que este recibe, tomando en cuenta todas la= s circunstancias f=C3=A1cticas </spa= n>=E2=80=93</= span>objeto de los juicios de idoneidad y necesidad</= span>=E2=80= =93 y jur=C3=ADdicas, resumidas en las necesid= ades de prevenci=C3=B3n, tanto gener= al como especial, y la culpabilidad. As=C3=AD, es criterio base para la det= erminaci=C3=B3n de la pena que esta = debe ser proporcional a la gravedad del hecho cometido.139 </spa= n> Esta relaci=C3=B3n de congruencia entre entidad de la infracc= i=C3=B3n y la de la sanci=C3=B3n debe establecerse con <= span class=3D"stl07">base en dos par=C3=A1metros esenciales.140 </= span>El primero es la =C2=ABnocividad social=C2=BB de= l hecho, sobre la se estructuran las= finalidades preventivas de la pena, tanto ge= neral como especial:141 es necesario = que la pena disuada, tanto al infra= ctor como a terceros, de replicar el hecho punible, y que =E2=80=93adem=C3=A1s=E2=80=93 afirme la </span= > vigencia de la norma.142 <= span class=3D"stl07">El segundo, como ya se ha dicho, es el de la congruenc= ia entre la pena y la gravedad del h= echo cometido, que complementa =E2=80=93naturalmente= =E2=80= =93 al principio de culpabilidad: solo la </sp= an> conducta que es reprochable <spa= n class=3D"stl07">es punible, y el castigo se determinar=C3=A1, l=C3=B3gica= mente, a trav=C3=A9s de una relaci=C3=B3n = 0;de simetr=C3=ADa directa entre el da=C3=B1o realizado al bien jur=C3= =ADdico y la sanci=C3=B3n,143 de modo= que = =E2=80=93siguiendo la 133 Como dice Pessina =E2=80=93citado por F<sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:8pt">E= RRAJOLI=E2=80=93 nadie delinque por lo que es, sino por= lo que hace. FERRAJOLI (2001), p. 482. 134 </sp= an>Dicho con la paladina claridad de FE= RRAJOLI, =E2=80=9Cla tarea del derecho es razona= blemente la de prevenir y prohibir acciones da=C3=B1osas y no la de estigmatizar la maldad humana ni la de sacri= ficar chivos expiatorios por males que no han realizado, o bien en el senti= do de que s=C3=B3lo </= p>las acciones exte= rnas, y no las internas, pueden ser eficazmente prohibidas y prevenidas por= la ley=E2=80=9D. Ferrajoli; Derecho<sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt; = letter-spacing:0.05pt">=E2=80=A6 p. 481. &= #xa0;135 FERRAJOLI (2001), p. 484. </= span>136 ROXIN (1997), p. 106. 137 <= /span>Ver Secci=C3=B3n 2.2.1. 138 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">Ve= r Secci=C3=B3n 2.2.2. 139 MIR PUIG, S= antiago (2008): Derecho Penal. Parte General. (B= arcelona, Editorial Reppertor), p. 127. 140 </sp= an>MIR PUIG (2008), p. 128. = 141 JAKOBS (1995), p. 12; y WEFFE (2016), p. 73. </span= > 142 WEFFE (2010), p. 367. </= span>143 Esta forma de proporcionalidad es la que, indirectame= nte, utiliz=C3=B3 la Corte de Constitucionalidad en su decisi=C3=B3n de 7 d= e = junio de 2013 para fundamentar la conformidad a la Constituci=C3=B3n de = la clausura aplicable a las =C2=ABinfracciones espec=C3=ADficas=C2=BB </spa= n> tipi= ficadas en el art=C3=ADculo 85 del C=C3=B3digo Tributario. Sentencia de la = Corte de Constitucionalidad de Guatemala de 7 de junio </= span>de 2013 (Operador= a de QSR de Guatemala, S. A., vs. Rep=C3=BAblica de Guatemala (Superintende= ncia de Administraci=C3=B3n Tributaria), Expediente 4531-2012), p. 4. Disp= onible en: http://143.208.58.124/Sentencias/822571.4531-2012.pdf. <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > 49 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEU= gAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAA= B+tJREFUeJzt1jEVwlAQAMElRRoE0EVeXMUVKjBAiwW64/NmFGy5BQAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAA/+02HbCIozqr+3QIy3tW13QEAGszcN/Zq0e1TYewvHf1mo4AAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AH7RB2m7BAPpj8ELAAAAAElFTkSuQmCC" width=3D"624" height=3D"808" alt=3D"" sty= le=3D"position:absolute" />=C2=ABf=C3=B3rmula = del peso=C2=BB=E2=80=93144 a mayor da=C3=B1o, m= ayor pena,145 determinada tanto legislativa (proporcionalidad <= span class=3D"stl07">abstracta) como judicialmente (proporcionalidad concre= ta). En lo atinente a la proporciona= lidad, la Constituci=C3=B3n limita la posible incidencia del ius puniendi = sobre </spa= n>e= l derecho de propiedad, someti=C3=A9ndolo a l=C3=ADmites estrictos. Seg=C3= =BAn la dicci=C3=B3n de la Carta,146 = la confiscaci=C3=B3n, directa o a = trav=C3=A9s de la imposici=C3=B3n de sanciones pecuniarias exorbitantes, es= t=C3=A1 radicalmente prohibida, y co= ncretamente en materia tributaria, la multa no podr=C3=A1 exceder del valor= del impuesto que resulte omitido co= mo consecuencia del obrar il=C3=ADcito del sujeto pasivo tributario. </span= > Parad=C3=B3jicamente, la Corte de Constitu= cionalidad ha limitado el alcance de la regla constitucional en <spa= n class=3D"stl07"> comentarios sobre la base de su interpretaci=C3= =B3n literal:147 solo puede demandars= e protecci=C3=B3n de la proporcional= idad con base en ese art=C3=ADculo en el caso de sanciones pecuniarias limi= tativas del derecho de propiedad (e= sto es, la multa) y no en el caso de sanciones pecuniarias limitativas de o= tros derechos econ=C3=B3micos del in= fractor, como por ejemplo la libertad econ=C3=B3mica y =E2=80=93curiosamente=E2=80=93 el uso y goce de= los bienes del infractor, como ocur= re en el caso de la clausura de establecimientos por infracciones <s= pan class=3D"stl07"> tributarias tipificadas en el C=C3=B3digo Tri= butario.148 2.3.Non bis in =C3=ADdem El principio non bis in =C3=ADdem, corolario de la proporcionalidad en materia sancionadora, consiste en = una doble prohibici=C3=B3n. La prim= era es de naturaleza sustantiva: al momento de tipificar delitos, infraccio= nes y sanciones,149 </spa= n>el legislador est=C3=A1 impedido = =E2=80=93non=E2=80=93 de castigar un mismo hecho </= span>=E2=80= =93bis=E2=80=93 m=C3=A1s de una vez =E2=80=93 </spa= n> =C3=ADdem=E2=80=93, siempre que el= comportamiento sancionatoriamente relevante no lesione m=C3=A1s de un bien= jur=C3=ADdicamente tutelado.= 150 A contrario, el castigo m=C3=BAltiple d= e la conducta =C2=ABpluriofensiva=C2=BB, la que ataca <spa= n class=3D"stl07">simult=C3=A1neamente varios bienes jur=C3=ADdicos, es per= fectamente v=C3=A1lida en tanto la sanci=C3=B3n sea una para cada <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'"> <= /span>agravio, y proporcional a la entidad de los bienes conjuntamente proteg= idos y del da=C3=B1o producido por </spa= n>144 ALEXY (2001): Los derechos=E2= =80=A6 p. 16. 145 Vid. ROJAS, Ivonne Ye= nissey (2015): =E2=80=9CLa proporcionalidad en las penas=E2=80=9D, <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-si= ze:10pt">Pensamiento Penal, pp. 88-89, 93. </span= >146 GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculo= 41. 147 Sentencia de la Corte de Const= itucionalidad de Guatemala de 22 de agosto de 2006 (Marina Octavia Enr=C3= =ADquez Oliva, en el incidente de inconstitucionalidad de ley en caso conc= reto de los p=C3=A1rrafos tercero y cuarto del art=C3=ADculo 86 del C=C3=B3= digo Tributario, Expediente 550-2006), pp. 5-6. Disponible en: http://143.= 208.58.124/Sentencias/807710.550-2006.pdf. 148 </= span>GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculos 85 y 86. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 149 Esto es, el ius puniendi =C2=ABlegislativo=C2=BB, la capacidad jur= =C3=ADdica exclusiva del Estado-legislador para = crear las normas que tipi= fican en forma previa, escrita y estricta los hecho= s punibles y sus consecuencias, noci=C3=B3n que se identifica con la </span= >reserva legal, en nuestro caso penal tributaria. Vid. WEFFE (2010), p. 192. </span= > 150 </= p>El concepto de bien jur= =C3=ADdico conforma el aspecto axiol=C3=B3gico b=C3=A1sico del Derecho Sanc= ionador. El ordenamiento configura a la sociedad co= mo un =C3=A1mbito de desarrollo del =C2=ABplan racional de vida=C2=BB indiv= idual (RAWLS), en condiciones de= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">libertad y dignidad que aseguren el libre desarrollo de la personalidad, = por una parte, e igual consideraci=C3=B3n y respeto = (DWORKIN</s= pan>), por la otra. La protecci=C3=B3n de ese =C3=A1mbito social de libe= rtad y dignidad frente al ataque de terceros, entendida </= span>como un motivo sensible (BECCAR= =C3=8DA) para la acci=C3=B3n punitiva <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= (ATIENZA y RUIZ MANERO</sp= an>), permite incorporar una referencia valorativa al fin del Derecho s= ancionador: se castiga el hecho que ataca = =E2=80=93por ello =C2=ABpunible=C2=BB=E2=80=93 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">las expectativas generales de cumplimiento del orden jur=C3=ADdico (J</s= pan>AKOBS), restableciendo su plena vigencia. En la medida en q= ue a este proceso se le reconoce un componente valorativo= , se cataloga a esa valoraci=C3=B3n como bien protegido por el De= recho, un =C2=ABbien jur=C3=ADdico=C2=BB. Vid. RAWLS (1995), pp. 370-377; = DWORKIN, Ronald (2002): Los Derechos en Serio <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">(B= arcelona, Editorial Ariel), pp. 388- 389; BECCARIA, Cesare (2003): = De los delitos y de las penas, (Bogot=C3=A1, Editoria= l Temis), pp. 9-11, ATIENZA y RUIZ MANERO (1991), pp. 110 y ss; JAKOBS, G= =C3=BCnther (1998): Sobre la teor=C3=ADa de la pena= , (Bogot=C3=A1, Universidad Externado de Colombia), p. 27; y WEFFE (201= 0), pp. 313-318. Ver tambi=C3=A9n Secci=C3=B3n 2.2.1. </spa= n>50 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAY= AAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+dJREFUeJztzj= ENAgEQAMElIbwBJKEbMyig+I6CHgFcLplRMAUAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAD8= uEwHlrhXj+qYjrDeq3pOJwDY7TodWOJTvavbdIT1zukAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA8BdfVtAE7t2AO+8AAA= AASUVORK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:a= bsolute" />la acci=C3=B3n as=C3=AD definida (e= sto es, proporcional stricto sensu).<s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">= 151 Como f=C3=A1cilmente puede constatarse, la conducta = pluriofensiva es el objeto material del llamado concurso </p= >ideal de infracciones<span= class=3D"stl07">: la violaci=C3=B3n de m=C3=BAltiples normas jur=C3=ADdica= s =E2= =80=93y el ataque a varios bienes jur=C3=ADdic= os=E2= =80=93 por = un mismo comportamiento.152 Tenie= ndo siempre presente la proporcionalidad, los sistemas jur=C3=ADdicos </spa= n> reaccionan de tres grandes modos frente a= todas las formas de concurrencia de infracciones, incluyendo al concurso ideal. Una posibilidad, t=C3=ADpica d= e los sistemas de Common Law, es la de la a= cumulaci=C3=B3n material: al acto pluriofensiv= o se le aplican conjunta y sucesivamente153 todas las penas legalmente e= stablecidas para el hecho. Una segunda posibilidad es la de la <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">absorci=C3= =B3n: al acto pluriofensivo <= span class=3D"stl07">se le aplica =C3=BAnicamente la pena que resulta m=C3= =A1s grave en la valoraci=C3=B3n abstracta que hace el legislador, <= span class=3D"stl07"> quedando las dem=C3=A1s penas aplicables abs= orbidas por aqu=C3=A9lla. La tercera opci=C3=B3n, ecl=C3=A9ctica, es la de = la llamada acumulaci=C3=B3n jur= =C3=ADdica: al acto pluriofensivo se le aplica= la pena que resulte m=C3=A1s grave, junto con una fracci=C3=B3n legalmente determinada de las restantes sancio= nes aplicables.154 La segunda prohibici=C3=B3n,= de naturaleza adjetiva, constituye la acepci=C3=B3n m=C3=A1s conocida del = t=C3=A9rmino: el titular de la potes= tad sancionatoria,155 sea el juez o l= a Administraci=C3=B3n,156 tiene vedad= o =E2= =80=93non=E2=80=93 perseguir <span= class=3D"stl07">un mismo hecho =E2=80=93bis=E2=80=93 m= =C3=A1s de una vez =E2=80=93=C3=ADdem=E2=80=93, siempre q= ue =E2= =80=93una vez m=C3=A1s=E2=80=93 el comportamiento = sancion= atoriamente relevante no lesione m=C3=A1s de un bien jur=C3=ADdicamente tut= elado. En este orden de ideas, la </= span>b= ifurcaci=C3=B3n, la persecuci=C3=B3n m=C3=BAlt= iple de la conducta =C2=ABpluriofensiva=C2=BB, configura <= span class=3D"stl07">tambi=C3=A9n un caso particular,157 <s= pan class=3D"stl07">v=C3=A1lido, de concreci=C3=B3n de la garant=C3=ADa de = non bis in =C3=ADdem, en la medida en la </sp= an> que el procedimiento sea como m=C3=A1xi= mo uno para cada agravio, y el ejercicio conju= nto del ius puniendi =C2=ABjudicial=C2=BB sea arm=C3=B3nico y p= roporcionado a la entidad de los bienes conjuntamente protegidos y del </sp= an> 151 Un ejemplo simple de= delito pluriofensivo es el delito de extorsi=C3=B3n, tipificado en el art= =C3=ADculo 261 del C=C3=B3digo Penal de Guatemala. Bajo la caracterizaci= =C3=B3n normativa, la conducta extorsiva ataca simult=C3=A1neamente tres bi= enes jur=C3=ADdicos: la propiedad, la integridad f=C3=ADsica y la libertad= . = 152 WEFFE (2010), p. 369. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;153 Cuando la distinta naturaleza de las penas i= mpide su refundici=C3=B3n, el compendiar en una = nueva pena otras penas distintas dando origen a otra =C3=BAnica y distinta= . Vid. GARC=C3=8DA SAN MART=C3=8DN, Jer=C3=B3nimo (2015): = La acumulaci=C3=B3n jur=C3=ADdica de penas, </spa= n>(Madrid, Ministerio = del Interior de Espa=C3=B1a =E2=80=93 Secretar=C3=ADa G= eneral T=C3=A9cnica), pp. 25-26. Disponible en: = http://www.institucionpe= nitenciaria.es/web/export/sites/default/datos/descargables/publicaciones/Ac= umulacion_juri dica_de_penas_1_Accesit_VK_2015.pdf. </span= >154 WEFFE (2010), p. 66. 155 </sp= an>Esto es, una medida del poder general del Estado =E2=80=93competencia=E2=80=93 <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >para perseguir y castigar las lesiones a bienes jur=C3=ADdicos <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;producid= as a trav=C3=A9s de las acciones que el ordenamiento tipifica como il=C3=AD= citas. En su acepci=C3=B3n =C2=ABjudicial=C2=BB, el ius puniendi = ;encarna la cap= acidad jur=C3=ADdica exclusiva del Estado-juez p= ara la determinaci=C3=B3n de la existencia de un hecho punible con sus </sp= an> mod= os y circunstancias de comisi=C3=B3n, identificaci=C3=B3n de los responsabl= es =E2=80=93autores y part=C3=AD= cipes, seg=C3=BAn el caso=E2=80=93 e </= span>individualizaci= =C3=B3n de la pena a la que, en raz=C3=B3n de su participaci=C3=B3n en el h= echo, los responsables se han hecho acreedores. <sp= an class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size= :10pt"> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">WE= FFE (2010), p. 206. 156 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">Al contrario de lo que la separaci=C3=B3n de funciones estatales por obra= de la juridificaci=C3=B3n del Estado, producto de la </spa= n>Revoluci=C3=B3n Fran= cesa, pudiera sugerir, en la pr=C3=A1ctica el ejercicio del ius puniendi =C2=ABjudicial=C2=BB no pue= de ser monopolio de los tribunales. La eficiencia en la tutela del inter= =C3=A9s p=C3=BAblico comprometido en ciertas formas de actividad administra= tiva, particularmente la tributaria, determin=C3=B3 la necesaria asunci=C3= =B3n, por la Administraci=C3=B3n, del ius puniendi =C2=ABjudicial=C2=BB para las </= span>llamadas infracci= ones =C2=ABadministrativas=C2=BB: en el Derecho Administrativo, a esa compe= tencia se la llama potestad sancionadora de la Administraci=C3=B3n, que hoy d=C3=ADa se acepta con pr=C3=A1c= tica unanimidad, si bien con variaciones en su fundamento. En el Derecho </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">g= uatemalteco, el art=C3=ADculo 98.4 del C=C3=B3digo Tributario consagra la p= otestad sancionadora de la Administraci=C3=B3n. Vid. GARC=C3=8DA <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= DE ENTER= R=C3=8DA, Eduardo y FERN=C3=81NDEZ, Tom=C3=A1s Ram=C3=B3n (2017): <s= pan class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-siz= e:10pt; letter-spacing:0.05pt">Curso de Derecho Administrativo II, <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">(Madrid, Thomson Reuters), T=C3=ADtulo V, cap. XVIII<spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">;= PE=C3=91A SOL=C3=8DS, Jos=C3=A9 (2005): La potestad sanci= onatoria de la administraci=C3=B3n p=C3=BAblica venezolana, </spa= n> (Car= acas, Colecci=C3=B3n de Estudios Jur=C3=ADdicos No. 10. TSJ), pp. 50-51; y = WEFFE (2018), p. <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:8pt">= XXXVIII. 157 Caso especial y = no excepci=C3=B3n, puesto que la prohibici=C3=B3n en comentario es igualmen= te aplicable al hecho pluriofensivo, en la forma que se explica en el text= o principal. 51 = <img src=3D"data:image/png;base64,i= VBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlz= AAAOxAAADsQBD6fLggAAB+tJREFUeJzt1jEVwlAQAMElRRoE0EVeXMUVKjBAiwW64/NmFGy5BQA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA/+02HbCIozqr+3QIy3tW13QEAGszcN/Zq0e1TYewvH= f1mo4AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAH7RB2m7BAPpj8ELAAAAAElFTkSuQmCC" width=3D"624" height= =3D"808" alt=3D"" style=3D"position:absolute" />da=C3=B1o producido por la acci=C3=B3n pluriofensiva.158 </spa= n> Evidentemente, la bifurcaci=C3=B3n de procedimientos sanciona= dores lleva impl=C3=ADcito el riesgo de decisiones contradictorias sobre los mismos hechos, por una parte, y de= solapamiento entre los distintos =C3=B3rdenes sancionadores en violaci=C3=B3n del non bis in =C3=ADdem= , por la otra. Ello exige una debida coordinaci=C3=B3= n entre las dos esferas, penal y adm= inistrativa, en el ejercicio del ius puniendi.159 = Dos son las principales medidas <= /p>que = sirven a ese objetivo. La primera es la prejudicialidad, que ordena los pro= cedimientos en funci=C3=B3n <= p class=3D"stl01" style=3D"line-height:12pt">de la pr= evalencia para el establecimiento de los hechos de un =C3=A1mbito <s= pan class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93</span= >normalmente, el penal=E2=80=93160 = respecto del otro, impidiendo a este un pronunciamiento antes de la dec= isi=C3=B3n de aqu=C3=A9l, o incluso </sp= an>= pronunciarse del todo.161 Correlativamente, la = segunda pauta es la de la comunicabilidad limitada de las pruebas<s= pan class=3D"stl07">, que se resume en la = 0;imposibilidad de utilizaci=C3=B3n de pruebas de un =C3=A1mbito en el = otro por la indebida limitaci=C3=B3n de derechos fundamentales que devendr=C3=ADa de su traslaci=C3=B3n, aun a = pesar de haber sido obtenidas legalmente en el procedimiento de origen. Ese es el caso de la intervenci=C3=B3n = de comunicaciones postales, telef=C3=B3nicas o electr=C3=B3nicas, viable en el proceso penal cuando no hay otra= forma razonable de conocer si un delito = ;grave se ha cometido (como por ejemplo, terrorismo o delincuencia org= anizada), o si existe un riesgo <= /p>inmi= nente de da=C3=B1o, no evitable por medios menos intrusivos, a trav=C3=A9s = de un fuerte control judicial que </span= >pe= rmite su compatibilidad con el Estado de Derecho162 y que, por lo mismo, hace a la prueba inviable en el marco del procedimiento administrativo sanc= ionador.163 Otro caso, a la inversa, = es el de la obtenci=C3=B3n administr= ativa de evidencia sobre la base del deber general de colaboraci=C3=B3n, qu= e obliga a los ciudadanos a suminist= rar todo tipo de informaci=C3=B3n relevante a la Administraci=C3=B3n bajo a= menaza de sanci=C3=B3n, aunque esos = datos puedan constituir la base para demostrar la comisi=C3=B3n de infracci= ones por quien los suministra,</span= >164 cuesti=C3=B3n que =E2=80=93por violatoria de la presunci=C3=B3n de inocencia=E2=80=93 <spa= n class=3D"stl07">es inadmisible en </sp= an>= el proceso penal.165 158 Ver Se= cci=C3=B3n 2.2. 159 MORCILLO MORENO, Ju= ana (2007): Teor=C3=ADa y pr=C3=A1ctica de las cuestiones = prejudiciales en el =C3=A1mbito administrativo, (Madrid, La </spa= n> Ley)= , p. 435. 160 MORCILLO MORENO (2007), = p. 435. 161 P=C3=89R= EZ-PLAYA MORENO, Cristina (2007): La tramitaci=C3=B3n sepa= rada del procedimiento sancionador tributario, (Granada, <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> Univers= idad de Granada), p. 49. Disponible en: https://hera.ugr.es/tesisugr/165716= 8x.pdf. 162 WEFFE H., Carlos E. (2017);= =E2=80=9CThe right to be informed: The Parallel between Criminal= Law and Tax Law, with Special Emphasis on Cross-Border Situatio= ns=E2=80=9D, World Tax Journal, Vol. 9= , No. 3 (Amsterdam, IBFD), p. 462. Disponible en: </= p>https://online.ibfd.org/= kbase/#topic=3Ddoc&url=3D/document/wtj_2017_03_int_4. <= /span>163 HUERGO LORA, Alejandro (2016): </s= pan>La utilizaci=C3=B3n de la prueba penal en los procedimientos = administrativos sancionadores. Disponible </span= >en: <= /span>https://almacend= ederecho.org/la-utilizacion-la-prueba-penal-los-procedimientos-administrati= vos- sancionadores/ 164 HUERGO LORA (2= 016). 165 &#x= a0;En nuestra o= pini=C3=B3n, la presunci=C3=B3n de inocencia es una garant=C3=ADa fundament= al derivada del principio de culpabilidad, esencial a t= odas las formas de ejercicio del ius puniendi</s= pan>, inclusive en sede administrativa. Ello hace constitucionalmente </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">i= nadmisible la invocaci=C3=B3n del deber de colaboraci=C3=B3n como base de l= a actividad probatoria de cargo de la Administraci=C3=B3n, = en supuestos qu= e obligan al aportante a la autoinculpaci=C3=B3n, en raz=C3=B3n de la prohi= bici=C3=B3n nemo tenetur se ipsum accusare. Esto= no es pac=C3=ADficamente aceptado, sin embargo, con base en la atribuci= =C3=B3n a la potestad sancionadora de la Administraci=C3=B3n de una = natura= leza distinta a la penal, =C3=A1mbito al que resultar=C3=ADan aplicables es= tos principios. Vid. MEDINA CALVO, Lorna (2002): </p= >= =E2=80=9CEl derecho a no autoinculparse y a no declarar contra s= =C3=AD mismo: An=C3=A1lisis de la Jurisprudencia del Tribunal Europeo de </= span> <spa= n class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">D= erechos Humanos y la Jurisprudencia Norteamericana=E2=80=9D, Revista de Derecho Tributario No. 95 (Caracas, AVDT), pp. 13-1= 6; WEFFE (2010), pp. 489-492; y WEFFE (2018), pp. 178-180. = ;52 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAA= AAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+tJREF= UeJzt1jEVwlAQAMElRRoE0EVeXMUVKjBAiwW64/NmFGy5BQAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAA/+02HbCIozqr+3QIy3tW13QEAGszcN/Zq0e1TYewvHf1mo4AAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAH7RB2m= 7BAPpj8ELAAAAAElFTkSuQmCC" width=3D"624" height=3D"808" alt=3D"" style=3D"p= osition:absolute" />El sistema sancionador tri= butario guatemalteco recoge normativamente estas garant=C3=ADas. En su vert= iente sustantiva, el non bis in =C3= =ADdem es reconocido como regla espec=C3=ADfic= a de la proporcionalidad sancionadora </= span>por el C=C3=B3digo Tributario, que proh=C3=ADbe a la Administraci=C3=B3n = Tributaria el ejercicio de su potestad <= /span>sancionadora m=C3=A1s de una vez.<s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">= 166 Al tiempo, tanto el C=C3=B3digo Procesal P= enal como el C=C3=B3digo Tributario </sp= an>= hacen lo propio desde el punto de vista adjetivo, cuando por un lado se ved= a la m=C3=BAltiple persecuci=C3=B3n </sp= an>= penal por el mismo hecho,167 y por el= otro se inhibe el ejercicio de la potestad sancionadora de la <span= class=3D"stl07"> Administraci=C3=B3n Tributaria para los casos en= los que de la investigaci=C3=B3n hecha por la autoridad fiscal se <= span class=3D"stl07"> deduzca que el hecho perseguido puede tener = car=C3=A1cter penal.168 2.4.Culpabilidad.169 La culpabilidad es reprochabilidad<spa= n class=3D"stl07">: la cualidad de la conducta injusta =E2=80=93esto es, t=C3=ADpica y antijur=C3=ADdica=E2=80=93 de ser imputada a una = persona como a su autor consciente y libre,170 que de esa forma ha lesionado o ha = puesto en peligro concreto al bien jur=C3=ADdico que es objeto d= e la protecci=C3=B3n sancionadora.171 La conducta culpable es, entonces, = aquella que contraviene al ordenamiento en una doble v=C3=ADa: primero, la = regla que consagra al bien jur=C3=AD= dico como susceptible de protecci=C3=B3n sancionadora, y segundo, la libert= ad y la dignidad de la v=C3=ADctima,= en condiciones en las que el autor, aun teniendo la posibilidad de actuar = de otro modo,172 <sp= an class=3D"stl07">ha decidido actuar deliberadamente para obtener el resul= tado da=C3=B1oso, o bien ha omitido el <= /span>cuidado que su posici=C3=B3n frente al bien jur=C3=ADdico le exig=C3=ADa= para resguardarlo.173 As=C3=AD entendida, la c= ulpabilidad es elemento insustituible, tanto de justificaci=C3=B3n como de = l=C3=ADmite, de todas las formas en = las que puede ejercerse v=C3=A1lidamente el ius puniendi en Derecho, y muy especialmente en el Derecho Tributario Sancionador.174 Sin la culpabilidad, el Derecho Sancionador pierde buena parte = de su justificaci=C3=B3n axiol=C3=B3= gica: es, como se=C3=B1ala calificada doctrina, un elemento insustituible d= el sentimiento com=C3=BAn de justi= cia, al punto de que cualquier forma de responsabilidad objetiva o sin culp= a 166 GUATEMALA, C= =C3=B3digo Tributario, art=C3=ADculo 90. Ver sentencia de la Corte de Const= itucionalidad de Guatemala de 3 de marzo de 2015, (Operadora de QSR de Gua= temala, S. A., vs. Rep=C3=BAblica de Guatemala (Superintendencia de Adminis= traci=C3=B3n Tributaria), Expediente 4531-2012), p. 4. Disponible en: http= ://143.208.58.124/Sentencias/822571.4531-2012.pdf. <= /p>167 GUATEMALA, C=C3=B3digo Procesal Penal, art=C3=ADculo 17. </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; = letter-spacing:-0.05pt">168 GUATEMALA, C=C3=B3digo Tributario, ar= t=C3=ADculos 70 y 90. De acuerdo con la Corte de Constitucionalidad, la int= eracci=C3=B3n de estas dos disposiciones evita la doble persecuci=C3=B3n y= castigo por el mismo hecho, ofreciendo = =E2=80=93a su juicio=E2=80=93 garant=C3=ADa i= d=C3=B3nea de estos derechos del ciudadano. Sentencia de la Corte de Const= itucionalidad de Guatemala de 10 de enero de 2012, (Jos=C3=A9 &#x= a0;Roberto Hern= =C3=A1ndez Guzm=C3=A1n, en acci=C3=B3n de inconstitucionalidad en caso conc= reto contra el art=C3=ADculo 86 del C=C3=B3digo = Tributario &#x= a0;de Guatemala, </p= >Expediente &#x= a0;2832-2013), <p= class=3D"stl01" style=3D"line-height:10pt">pp. <= /p>= 7-8. Disponible en: <p= class=3D"stl01" style=3D"line-height:10pt">http://143.208.58.124/Senten= cias/830271.2832-2013.pdf 169 El desar= rollo de esta secci=C3=B3n est=C3=A1 fuertemente basado en nuestras previas= reflexiones sobre el tema. Vid. WEFFE (2018). <= p class=3D"stl01" style=3D"line-height:10pt">17= 0 Vid. FRANK, Reinhardt (2000): Sobre la estruct= ura del concepto de culpabilidad, (Buenos Aires, Editorial B de F= .), pp. 39-40. 171 De acuerdo con el pr= incipio de lesividad. Ver Secci=C3=B3n 2.2.1. <p= class=3D"stl01" style=3D"line-height:10pt">172= Esto es, que la conducta conforme a Derecho le ha sido <s= pan class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-siz= e:10pt">asequible, en palabras de ROXIN, o que el autor podia actuar de </= p>otro modo, en palabras d= e Goldschmidt. Vid. ROXIN, Claus (1981): Culpabilidad y pr= evenci=C3=B3n en Derecho Penal, (Madrid, <= /p>Editorial Reus), pp. 41= -48; ROXIN (1997), pp. 799-800, 807-812; GOLDSCHMIDT, James (2002): = La concepci=C3=B3n normativa = de la culpabilida= d, (Buenos Aires, Editorial B de F.), pp. 87-90; SCHU= NEMANN, Bernd (2000): =E2=80=9CLa culpabilidad. Estado <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > de la cu= esti=C3=B3n=E2=80=9D, en: Sobre el Estado de la Teor=C3=AD= a del Delito, (Madrid, Editorial Civitas), p. 103; y WEFFE (2018)= , p. 160. 173 Esto es,= la conciencia de la ilicitud de la conducta. Dentro de la teor=C3=ADa gene= ral del delito, como formas subjetivas de realizaci=C3=B3n de la conducta,= el dolo y la culpa est=C3=A1n comprendidas dentro del requisito de = tipicidad. GONZ=C3=81LEZ CAUHAP=C3=89-CAZAUX (2003), p= . 25. 174 WEFFE (2018), p. 246. = 53 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEU= gAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAA= B9JJREFUeJztzkENgEAQALHBAC5wyR9vqDoZm01aBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAhlzTgSWe6q3u6Qjr/dU3nQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAgC0OggMCAj3h6cYAAAAASUVORK5CYII= =3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /></= span>se entiende, sin m=C3=A1s, como b=C3=A1rbara e i= njusta.175 El castigo solo se justifi= ca =E2= =80=93en Derecho=E2=80=93 como consecuencia del ejercicio i= rracional de la libertad por parte del autor, que supone da=C3=B1o, o de al= guna forma coacci=C3=B3n o restricci= =C3=B3n a la libertad y a la dignidad ajenas.176 Dicho de otro modo, la sanci=C3=B3n =E2=80=93 como posibilidad un= ilateral de alteraci=C3=B3n del status jur=C3= =ADdico del infractor=E2=80=93 es =C3=BAnicamente v= =C3=A1lida cuando esta toma en cuent= a la libertad y la dignidad del autor.177 </= p>En ef= ecto, todo ser humano =E2=80=93incluyendo al infract= or=E2= =80=93 tiene derecho a que se considere su con= dici=C3=B3n de persona dotada de di= gnidad, en funci=C3=B3n de su capacidad de ele= gir y de dirigir, en consecuencia, su </= span>=C2=ABplan racional de vida=C2=BB178 hacia el cumplimiento del Derecho. As=C3=AD, solamente en el caso que el = individuo exceda la esfera de libert= ad propia, vulnerando la libertad y dignidad de un tercero, el enunciado </= span> jur=C3=ADdico =C2=ABil=C3=ADcito-sanci= =C3=B3n=C2=BB hallar=C3=A1 justificaci=C3=B3n de=C3=B3ntica, y ser=C3=A1 ex= igible v=C3=A1lidamente.179 Bajo esta= s premisas, la culpabilidad es un pr= esupuesto necesario de la sanci=C3=B3n,180 lo que permite predicar del </sp= an>= principio una doble funci=C3=B3n. En primer lugar, la culpabilidad <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">justifi= ca a la sanci=C3=B3n, en tanto sirve como </sp= an> mecanismo de protecci=C3=B3n de la v=C3= =ADctima. Segundo, la culpabilidad limita a l= a sanci=C3=B3n, pues ella pierde = jus= tificaci=C3=B3n racional axiol=C3=B3gica en su ausencia, como mecanismo de = protecci=C3=B3n del victimario.181 As= =C3=AD, al igual que ocurre con la r= eserva legal, la culpabilidad sirve a la protecci=C3=B3n del ciudadano </sp= an>con y del </span= >De= recho Sancionador.182 Ning=C3=BAn hec= ho o comportamiento humano puede ser susceptible de sanci=C3=B3n <sp= an class=3D"stl07"> si no es fruto de una decisi=C3=B3n: si no es = intencional, la conducta no puede ser siquiera prohibida, mucho <spa= n class=3D"stl07"> menos castigada, y para ser tal debe haber sido= realizada por consciencia y voluntad por una persona <spa= n class=3D"stl07">capaz de entender y de querer.183 = ;En estos t=C3=A9rminos, el principio de culpabilidad adopta la forma d= e tres condiciones subjetivas de = res= ponsabilidad, necesarias para un modelo sancionador garantista.<span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">184= La primera de ellas es la <= span class=3D"stl07">personalidad de la acci=C3=B3n, que designa la suscept= ibilidad de imputaci=C3=B3n del il=C3=ADcito a su autor; esto es, la </span= > relaci=C3=B3n de causalidad que vincula la= acci=C3=B3n final del autor185 </sp= an>con el resultado punible.186 <span= class=3D"stl07">La segunda es </= p>la im= putabilidad, la capacidad de entender y de querer o, lo que es lo mismo, la= medida de la aptitud para ser sujet= o del Derecho Sancionador.187 En terc= er lugar, la culpabilidad stricto sensu, que = designa la conciencia y voluntad en = el il=C3=ADcito individual y concreto, la posibilidad racional de concienci= a del 175 FERRAJOL= I (2001), p. 489. 176 KANT (2007), pp. = 48, 51-52; y ANDRADE RODR=C3=8DGUEZ (2018), p. 42. <= /p>177 WEFFE (2018), p. 164. 178 </spa= n>FINNIS, John (2011): Natural L= aw and Natural Rights, (Oxford, Oxford University Press), p. 100;= RAWLS (1995), pp. 370-377; y WEFFE (2018), p. 145 = 179 WEFFE (2018), p. 168. 180 </sp= an>JAKOBS, G=C3=BCnther (1996); Fundamentos del Derecho= Penal, (Buenos Aires, Ad-Hoc), p. 16. </p= >181 JESCHECK, Hans Heinrich (2003): =E2=80=9CEvoluci=C3=B3n del = concepto jur=C3=ADdico-penal de culpabilidad en Alemani= a y Austria=E2=80=9D, Revista = Electr=C3=B3nica = de Ciencia Penal yCriminolog=C3=ADa, </spa= n> No. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >05-01, p. = ;01:1. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> Disponi= ble en: http://criminet.ugr.es/recpc/05/recpc05-01.pdf; y Weffe; <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-si= ze:10pt">Culpabilidad=E2=80=A6 pp. 166-170. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;182 Ver Secci=C3=B3n 2.1. </span= >183 FERRAJOLI (2001), p. 487. 184 <= /span>FERRAJOLI (2001), p. 490; y WEFFE (2018), pp. 171-172. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;185 Vid. WELZEL, Hans (1956): D= erecho Penal, parte general, (Buenos Aires, Depalma), pp. 35-36. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt= ; letter-spacing:-0.05pt">186 En este sentido se pronunci=C3=B3 l= a Corte de Constitucionalidad, al analizar en amparo la procedencia constit= ucional de la imputaci=C3=B3n en l=C3=ADnea objetiva de responsabilidad sa= ncionadora en un supuesto de responsabilidad tributaria por = ;representaci= =C3=B3n (directores, gerentes y administradores). Ver sentencia de la Corte= de Constitucionalidad de Guatemala de 25 de octubre de 2017, (Silvia Pa= tricia Dorigoni V=C3=A9liz vs. Rep=C3=BAblica (Superintendencia de Administ= raci=C3=B3n Tributaria), Expediente 1770-2016), p. 8. Disponible en: http:= //143.208.58.124/Sentencias/837234.1770-2016.pdf </p= >187 WEFFE (2018), pp. 304-305; y GONZ=C3=81LEZ CAUHAP=C3=89-CAZA= UX (2003), p. 26. 54 </= span> </p= ><img src=3D"data:image/png;bas= e64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAl= wSFlzAAAOxAAADsQBD6fLggAAB+dJREFUeJztzjERAgEQALFlBopXgCzEYoUaB99SI+O4IVGQAg= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA+DOX6cAS9+p= RHdMR1ntXz+kEALtdpwNLfKpXdZuOsN45HQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAADgR3wBOu8EwnKMgfYAAAAASUVORK5CYII=3D" width=3D"624" heig= ht=3D"808" alt=3D"" style=3D"position:absolute" />car=C3=A1cter antijur=C3=ADdico del hecho. As=C3=AD, el principio de culpabilidad sirve como criterio de co= rrecci=C3=B3n de la adecuada atribuibilidad de la sanci=C3=B3n al autor del acto antijur=C3=ADdico. Seg=C3=BAn = su enunciado m=C3=A1s general, es necesario estimar valorativamente la orientaci=C3=B3n volitiva del actor fren= te al bien jur=C3=ADdico protegido, de acuerdo con las <= span class=3D"stl07">circunstancias en las que se verific=C3=B3 el acto ant= ijur=C3=ADdico, para fundamentar as=C3=AD axiol=C3=B3gicamente la <s= pan class=3D"stl07"> vinculaci=C3=B3n entre dicho acto y su autor,= a t=C3=ADtulo de responsable, acreedor a la sanci=C3=B3n.188 </sp= an>En este <sp= an class=3D"stl07" style=3D"letter-spacing:0.05pt"> sentido, la cu= lpabilidad significa especialmente personalidad, seg=C3=BAn el cual el binomio correlativo =C2=ABacto <= span class=3D"stl07">antijur=C3=ADdico-sanci=C3=B3n=C2=BB solo puede establ= ecerse respecto del autor del acto tipificado= como il=C3=ADcito. De tal <p= class=3D"stl01" style=3D"line-height:12pt">modo, la = sanci=C3=B3n es necesariamente consecuencia de la relaci=C3=B3n entre el ac= to antijur=C3=ADdico y su autor <= /p>culp= able: =C3=BAnicamente la persona que dirige consciente y libremente su cond= ucta a la realizaci=C3=B3n del </= p>acto = il=C3=ADcito es la que puede, l=C3=B3gicamente, ser objeto del <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">reproche </= span>que es esencial al concepto de = culpabilidad.189 <= p class=3D"stl01" style=3D"line-height:12pt">De igual= modo, la libertad y la dignidad que tiene toda persona humana por el solo = hecho de serlo permite presuponer, <= /span>= presumir, que frente a la posibilidad f=C3=A1c= tica de da=C3=B1ar o amenazar concretamente &#= xa0;un bien jur=C3=ADdico la persona actuar=C3=A1 conforme con un =C2= =ABplan racional de vida=C2=BB y, en consecuencia, no lo <= span class=3D"stl07">da=C3=B1ar=C3=A1 ni lo amenazar=C3=A1: en otras palabr= as, que ser=C3=A1 inocente. De esta simple de= ducci=C3=B3n dimana la presunci=C3=B3n de inocencia,190 una regla de distribuci=C3=B3n de la carga de la prueba que= , estructuralmente, supone <p= class=3D"stl01" style=3D"line-height:12pt">un proces= o deductivo mediante el cual se infiere un hecho desconocido =E2=80=93<spa= n class=3D"stl07">la inocencia del imputado=E2=80=93 a trav=C3=A9s de un hech= o conocido que normalmente acompa=C3=B1a al actuar humano: el car=C3=A1cter= de persona del acusado y, por consi= guiente, su dignidad y su capacidad de elegir conforme con las previsiones = del ordenamiento. La presunci=C3=B3= n de inocencia configura, entonces, una expresi=C3=B3n del principio de </s= pan> culpabilidad en su aspecto adjetivo, en= la medida en la que permite que el acto il=C3=ADcito se reproche<s= pan class=3D"stl07" style=3D"letter-spacing:0.05pt">, se impute al autor, solo= a trav=C3=A9s de la constataci=C3=B3n plena de que =C3=A9ste ha dirigido s= u voluntad consciente y libre a la r= ealizaci=C3=B3n del acto antijur=C3=ADdico, habiendo tenido la posibilidad = de actuar de otro modo, conforme con= el =C3=A1mbito de libertad y dignidad de la v=C3=ADctima.191 </sp= an> En este sentido, la Corte de Constitucionalidad ha declarado= que la iniciaci=C3=B3n del procedimiento = 0;judicial para la imposici=C3=B3n de la sanci=C3=B3n al contribuyente = imputado por la hipot=C3=A9tica comisi=C3=B3n de infracciones tributarias192 inaudita partem<s= pan class=3D"stl07">, sin que este sea notificado del procedimiento antes d= e la remisi=C3=B3n al juez de paz co= mpetente, ni tampoco se le permita oponer excepciones ni defensas que </spa= n> permitan el descargo, en sede administr= ativa,<= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt"= >193 contra los elementos de convicci=C3=B3n d= e la supuesta comisi=C3=B3n de la in= fracci=C3=B3n tributaria formal castigada con clausura, se constituye en un= a forma de presunci=C3=B3n de culpabilidad, contraria al principio en comentarios.194 = Esta comprensi=C3=B3n de la culpabilidad, como reprochabilidad = del acto antijur=C3=ADdico atribuible personalmente = a su autor consciente y libre es esencial a toda forma del Derec= ho Sancionador, inclusive cuando este </= span>188 WEFFE (2018), pp. 173, 180. </= p>189 WEFFE (2018), p. 192. 190 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculo 14. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;191 WEFFE (2018), pp. 178-179. <= /span>192 GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 85.= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5p= t; letter-spacing:-0.05pt">193 Siguiendo el procedimiento legalme= nte establecido en el art=C3=ADculo 146 del C=C3=B3digo Tributario. = 194 Sentencia de la Corte de Constitucionalida= d de Guatemala de 22 de agosto de 2006, (Marina Octavia Enr=C3=ADquez Oliva= , = en el incidente de inconstitucionalidad de ley en caso concreto de los p= =C3=A1rrafos tercero y cuarto del art=C3=ADculo 86 del C=C3=B3digo <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> Tributa= rio, Expediente 550-2006), pp. 5-6. Disponible en: http://143.208.58.124/Se= ntencias/807710.550-2006.pdf. 55 = 0;<img src=3D"data:i= mage/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAg= IfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzgENgEAMALFDA06wg0MEoO9lLE= taBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACYck0Hlniqr7qnI6z3V+90AgAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAgCUOyWgCAvvOv6YAAAAASUVORK5CYII=3D" width=3D"624" height=3D"808" alt= =3D"" style=3D"position:absolute" />se dirige = a la protecci=C3=B3n de bienes jur=C3=ADdicos objeto de regulaci=C3=B3n por= el Derecho Tributario. La <p= class=3D"stl01" style=3D"line-height:12pt">culpabili= dad constituye un concepto jur=C3=ADdico fundamental, que integra necesariamente todo enunciado jur=C3=ADdico que tenga como consecuencia jur=C3=ADdica una = sanci=C3=B3n por el incumplimiento de una obligaci=C3=B3n = tributaria, sea material o formal, para justificar ax= iol=C3=B3gicamente la relaci=C3=B3n entre acto antijur=C3=ADdico <sp= an class=3D"stl07"> tributario, autor y sanci=C3=B3n.195 = <sp= an class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'">3. El</span= > <= /span>si= stema sancionador tributario guatemalteco. Algunos comentarios sobre sus </= span>&#x= a0;problemas aplicativos, = y su influencia en el ISLR. La regulaci=C3=B3n material del Derech= o Tributario Sancionador en Guatemala est=C3=A1 bifurcada. Sobre la base <= p class=3D"stl01" style=3D"line-height:12pt">de la di= stinci=C3=B3n ontol=C3=B3gica entre delitos y contravenciones,196 = la legislaci=C3=B3n guatemalteca regula los </= span> primeros =E2=80=93que conforman el Derecho Penal Tributario stricto sensu=E2=80=93 <span= class=3D"stl07">en el C=C3=B3digo Penal, y los segundos <= span class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93</spa= n>que forman el Derecho Tributario Sancionador en sen= tido estricto=E2=80=93197 en el C=C3=B3digo Tributario. Como &#x= a0;es natural, ambos tipos de il=C3=ADcitos procuran la protecci=C3=B3n= de la funci=C3=B3n de determinaci=C3=B3n de la Administraci=C3=B3n Tributaria =E2=80=93</span= >il=C3=ADcitos formales=E2=80=93 y del orden econ=C3=B3mico =E2=80=93il=C3=ADcitos= materiales=E2=80=93 que est=C3=A1n comprometidos en el cumplimiento y la eficiente reca= udaci=C3=B3n del ISLR en Guatemala. Seguidamente, debemos pasar a su an=C3=A1lisis, limit=C3=A1ndonos <s= pan class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93</span= >por obra de la definici=C3=B3n del tema bajo estudio= y de las demandas editoriales</span= >=E2=80=93 </= span>al estudio de la estructura y principales proble= mas aplicativos derivados de = aquella= s regulaciones que, tanto en un =C3=A1mbito como en el otro, inciden en el = efectivo cumplimiento del ISLR en el= pa=C3=ADs. 3.1. El r=C3=A9gimen infraccional tributario. Parte Ge= neral. El T=C3=ADtulo III del C=C3=B3digo Tributario, intitulado = =C2=ABinfracciones y sanciones=C2=BB,198 comprende dos cap=C3=ADtulos. </span= >En= el primero de ellos, se regulan las instituciones comunes fundamentales de= l Derecho Sancionador Tributario, qu= e junto con las disposiciones constitucionales previamente comentadas, ofre= cen cauce formal y material al ejerc= icio de la potestad sancionadora de la Administraci=C3=B3n Tributaria. </sp= an> 3.1.1. <= span class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'">Validez m= aterial y temporal de la ley sancionadora tributaria. El primer ob= jeto del C=C3=B3digo Tributario es la del establecimiento del =C3=A1mbito m= aterial y temporal de regulaci=C3=B3= n del Derecho Tributario Sancionador. Respecto del primer punto, como se ha= dicho,199 el = ;C=C3=B3digo tipifica las infracciones tributarias y regula al <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">ius pun= iendi ejercible por la Administraci=C3=B3n </s= pan> 195 WEFFE (2018), pp. 2= 46-248. 196 WEFFE (2018), pp. 209-218. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt= ; letter-spacing:-0.05pt">197 WEFFE (2010), pp. 159-160. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 198 Probablemente influido por el Modelo de C= =C3=B3digo Tributario para Am=C3=A9rica Latina, preparado por la Organizaci= =C3=B3n de Estados Americanos y por el Banco Interamericano de Desarrollo = en las postrimer=C3=ADas de la d=C3=A9cada de 1960, y que ha = 0;servido de ba= se para la redacci=C3=B3n de varios de los C=C3=B3digos Tributarios naciona= les de varios pa=C3=ADses de la regi=C3=B3n. GIULIANI </spa= n>FONROUGE, Carlos; GO= MES DE SOUSA, Rubens y VALD=C3=89S COSTA, Ram=C3=B3n (1968): Modelo de C=C3=B3digo Tributario (Washington, D.C., Preparado pa= ra el Programa Conjunto de Tributaci=C3=B3n OEA/BID. Uni=C3=B3n Panamerican= a, Secretar=C3=ADa General de la Organizaci=C3=B3n de los Estados American= os). 199 Ver Secci=C3=B3n 3.1. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 56 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEU= gAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAA= B9JJREFUeJztzgENgEAMALHDAT5QhxcEIe1lLEtaBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= WOSaDizxVF91T0dY76/e6QQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABMOehACArKdAsIAAAAASUVORK5CYII= =3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /></= span>Tributaria en todas sus vertientes,200 = sin perjuicio de la regulaci=C3=B3n material q= ue, particularmente en lo atinente a= la tipificaci=C3=B3n de conductas constitutivas de infracci=C3=B3n, hagan = las leyes tributarias especiales.</s= pan>201 As=C3=AD, la reserva legal sancionad= ora tributaria en Guatemala es abierta: cualq= uier ley puede tipificar infraccione= s tributarias siempre que esta sea emitida por el Congreso, en tanto esta m= ateria es objeto de la reserva parla= mentaria.202 Respecto de lo segundo, el C=C3=B3= digo Tributario refrenda la regla general de validez temporal de la ley </s= pan> sancionadora tributaria, tempus regit = actum: la ley que sirve a la determinaci=C3=B3= n de la punibilidad de un hecho y de= la sanci=C3=B3n que le es aplicable es la ley vigente al momento de la com= isi=C3=B3n del hecho.203 Solo = excepcionalmente, la regla admite relajaci= =C3=B3n a favor de la ley que aminore o excluya la punibilidad del <= span class=3D"stl07"> hecho o la responsabilidad del infractor; es= to es, la regla de retroactividad, que =E2=80=93co= mo se ha dicho=E2=80=93 = est=C3=A1 debidamente consagrada en Guatemala, tanto = constitucional como legislativamente.204 </p= >Sin em= bargo, el C=C3=B3digo Tributario condiciona la operatividad pr=C3=A1ctica d= e la retroactividad pro reo a la <span= class=3D"stl07"> ausencia de cosa juzgada formal. Respetuosamente, consideramos que la limitaci=C3=B3n legis= lativa es inconstitucional por dos r= azones. En primer lugar, desde el punto de vista de la teleolog=C3=ADa </sp= an> constitucional, la regla contradice el c= ar=C3=A1cter fragmentario y necesario205 de la potestad sancionadora <= /p>esta= tal con base en el privilegio al principio de seguridad jur=C3=ADdica, la c= erteza que dimana de la res iudicata por sobre la dignidad del = infractor, que demanda un Derecho Sancionador m=C3=ADnimo206 </sp= an>y, en </= p>conse= cuencia, excluye la posibilidad de establecer excepciones a la regla de ret= roactividad pro reo. En &#x= a0;segundo lugar, desde el punto de vista de la ex=C3=A9gesis normativa= , la norma constitucional que consagra <= /span>la retroactividad pro reo no admite excepc= i=C3=B3n alguna, es absoluta, de modo que la limitaci=C3=B3n del C=C3=B3dig= o Tributario en comentario es nula, = por imperio del principio de supremac=C3=ADa constitucional, conforme al cual = =E2=80=93= seg=C3=BAn la ha definido la Corte de Constitucionalidad=E2=80=93 la Constituci=C3=B3n es ley suprema que impera sobre = cualquier otro producto normativo en el ord= enamiento, y representa la nulidad de cualquier regla que = viole o tergiverse los principios o reglas constituci= onales.207 3.1.2. Defin= ici=C3=B3n, clasificaci=C3=B3n de las infracciones tributarias. <spa= n class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'"> </span= >La= secci=C3=B3n segunda del T=C3=ADtulo III del C=C3=B3digo define a los il= =C3=ADcitos tributarios en forma ampl=C3=ADsima</sp= an>: =C3=A9stos </= span>ser=C3=A1n toda conducta =E2=80=93tanto activa com= o omisiva=E2=80=93 que implique violaci=C3=B3n de no= rmas tributarias, sean 200 </s= pan>Al ius punendi =C2= =ABjudicial=C2=BB, la capacidad jur=C3=ADdica exclusiva </= span>del Estado-juez para la determinaci=C3=B3n de la existencia de un h= echo punible con sus modos y circunstancias de comisi=C3=B3n, identificaci= =C3=B3n de los responsables =E2=80=93</spa= n>autores y part=C3=ADcipes, seg=C3=BAn el <p= class=3D"stl01" style=3D"line-height:10pt">caso=E2=80=93 </sp= an>e individualizaci=C3=B3n de la pena a la que, en raz=C3=B3n de su par= ticipaci=C3=B3n en el hecho, los responsables se han hecho = acreedores, se = suma el ius puniendi =C2= =ABejecutivo=C2=BB, la capacidad jur=C3=ADdica del Estado-administraci=C3= =B3n de hacer ejecutar la sanci=C3=B3n finalmente impuesta. Respecto de = las infracciones tributarias, esta medida del ius puniendi es atribuida a l= a Administraci=C3=B3n Tributaria por imperio del art=C3=ADculo 98.4 del = C=C3=B3digo Tributario. WEFFE (2010), p. 206. <p= class=3D"stl01" style=3D"line-height:10pt">201= GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 67. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;202 Ver Secci=C3=B3n 2.1. y WEFFE (2007), p. 122= . = 203 WEFFE (2016), p. 88. <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&#= xa0;204 Ver secci=C3=B3n 2.1. </= p>205 Ver Secci=C3=B3n 2.2.2. 206 </sp= an>FERRAJOLI (2001), pp. 102-103. 207 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculos 44 y 175. Ver = tambi=C3=A9n sentencia de la Corte de Constitucionalidad de = ;Guatemala de 2= 2 de agosto de 2006, (H=C3=A9ctor Horacio Zachrisson Descamps, en acci=C3= =B3n de inconstitucionalidad contra el inciso b) del art=C3=ADculo 24 de= las Disposiciones Transitorias y Finales de la Constituci=C3=B3n Pol=C3=AD= tica de la Rep=C3=BAblica, Expediente 472-94), p. 2. Disponible en: http= ://143.208.58.124/Sentencias/791796.472-94.pdf. = 57 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAAB= Pud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9RJREFUeJztzkERgD= AQALFFA06wg0MEoK8e+Nx0SBSkAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= 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AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAADwJwsc1gICGueJugAAAABJRU5ErkJggg=3D=3D" width=3D= "624" height=3D"808" alt=3D"" style=3D"position:absolute" />sustanciales o formales, que =E2=80=93= a=C3=B1adimos nosotros=E2=80=93 sea castigado con un= a sanci=C3=B3n.208 Adicionalmente, el C=C3=B3di= go bifurca el ejercicio del ius puniendi =C2= =ABjudicial=C2=BB209 con base en la d= istinci=C3=B3n entre delitos y contr= avenciones210, atribuyendo a la juris= dicci=C3=B3n penal =E2=80=93por una parte<spa= n class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93 = la persecuci=C3=B3n y &#= xa0;castigo de los delitos contra el r=C3=A9gimen tributario<sp= an class=3D"stl07">, tipificados en el Cap=C3=ADtulo IV del T=C3=ADtulo X d= el C=C3=B3digo Penal,211 </= span>a saber: (i) la defraudaci=C3=B3n tributaria;</s= pan>212 (ii) la apropiaci=C3=B3n indebida de= tributos;213 y (iii) la resistencia a la acci=C3=B3n fiscalizadora de la Administra= ci=C3=B3n Tributaria.214 Adem=C3=A1s = de estos delitos, que bien pudieran = calificarse como delitos tributarios propios = en tanto la mayor=C3=ADa de las conductas t=C3=ADpicas <= span class=3D"stl07">que procuran menoscabar el orden econ=C3=B3mico afecta= ndo el derecho del Estado a la percepci=C3=B3n del tributo,215 el r=C3=A9= gimen tributario puede verse tambi=C3=A9n afectado por: (i) particulares, a= trav=C3=A9s del tipo de falsificaci= =C3=B3n de sellos, papel sellado y timbres que, emitidos o controlados por = la autoridad, tengan por objeto el c= obro de impuestos;216 y (ii) funciona= rios p=C3=BAblicos, a trav=C3=A9s de los delitos de exacciones <span= class=3D"stl07"> ilegales217 y de cobro indebido.218 En este sen= tido, para salvaguardar la prohibici=C3=B3n de doble <span= class=3D"stl07">persecuci=C3=B3n =E2=80=93non bis in =C3=ADdem=E2=80=93219 <= /span>el C=C3=B3digo ordena a la Administraci=C3=B3n = Tributaria la declinatoria de su competencia sancionadora220 cuando, al sustanciar el procedimiento de determinaci=C3=B3n tribut= aria, constate la posible existencia= de alguno de los delitos tributarios previamente enumerados. El <sp= an class=3D"stl07"> procedimiento tributario seguir=C3=A1 su curso= , a los efectos de la determinaci=C3=B3n de la obligaci=C3=B3n tributaria <= /span> potencialmente insoluta, y en lo sanc= ionador la Administraci=C3=B3n Tributaria pasar=C3=A1 a realizar en el </sp= an> proceso penal las funciones de =C3=B3rga= no auxiliar de polic=C3=ADa criminal.221 En este =C3=BAltimo sentido, el Juez = ;Contralor de la investigaci=C3=B3n penal deber=C3=A1 permitir a los ab= ogados designados por la Administraci=C3=B3n &= #xa0;Tributaria el imponerse de las actuaciones judiciales, y coadyuv= ar con el Ministerio P=C3=BAblico en la = persecuci=C3=B3n penal, como aut=C3=A9nticos auxiliares fiscales.</span= >222 208 WEFFE (2016), p. 72. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 209 Ver nota al pie 155. </span= >210 Ver Secci=C3=B3n 3. 211 </spa= n>GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 70. <= /span>212 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 358 =E2= =80=9CA=E2=80=9D y =E2=80=9CB=E2=80=9D. 213 </sp= an>GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 358 =E2=80=9CC=E2=80=9D. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt= ; letter-spacing:-0.05pt">214 GUATEMALA, C=C3=B3digo Penal, art= =C3=ADculo 358 =E2=80=9CD=E2=80=9D. 215 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5p= t; letter-spacing:-0.05pt"> Sea por el incumplimiento de la obligaci=C3=B3n (casos de= la defraudaci=C3=B3n y la apropiaci=C3=B3n indebida de tributos) o por el = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >entorpecimiento delictual de la funci=C3=B3n de determinaci=C3=B3n de la A= dministraci=C3=B3n Tributaria (caso de la resistencia a la acci=C3=B3n </sp= an> fis= calizadora). 216 GUATEMALA, C=C3=B3digo= Penal, art=C3=ADculo 328. 217 GUATEMAL= A, C=C3=B3digo Penal, art=C3=ADculo 451. 218 </sp= an>GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 452. </= span>219 Ver Secci=C3=B3n 2.3. 220 = Impropiamente, el C=C3=B3digo Tributario califica= como denuncia lo que r= ealmente configura declinatoria de la competencia <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-si= ze:10pt"> <sp= an class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size= :10pt">sancionadora de la Administraci=C3=B3n Tributaria y remisi= =C3=B3n del expediente sancionador a la jurisdicci=C3=B3n penal. La denunci= a, una de las formas de inicio del proceso penal ex </spa= n>art=C3=ADculo 297 del C=C3=B3digo Procesal Pena= l, es =E2=80=9Cla declaraci=C3=B3n que realiza una persona= como consecuencia del conocimiento que posee sobre la comis= i=C3=B3n de un hecho presuntamente delictivo y tiene como fin =C3=BAltimo h= acer llegar la noticia criminal ante la Autoridad Judicial e= ncargada de perseguirlo=E2=80=9D. ALONSO P=C3=89REZ, Fr= ancisco (Coord.) et al. (2004): Manual del Polic=C3=ADa, (Madrid, Editorial La Ley), p. 203= . La denuncia es obligatoria, por imperio del art=C3=ADculo 298 del mismo C= =C3=B3digo, para los funcionarios que en raz=C3=B3n del ejercicio de sus c= ompetencias tengan conocimiento de la posible comisi=C3=B3n de un delito. L= os delitos tributarios son de acci=C3=B3n p=C3=BAblica, e= x art=C3=ADculo 24 bis del C=C3=B3digo= Procesal Penal de Guatemala, por lo que no es <= p class=3D"stl01" style=3D"line-height:10pt">necesaria la denuncia para = su persecuci=C3=B3n: es por imperio del art=C3=ADculo 70 del C=C3=B3digo Tr= ibutario que la Administraci=C3=B3n Tributaria se desprende del conocimien= to del caso =E2=80=93declina</sp= an>=E2=80=93 en su aspecto sancionador, y =E2=80=93en consecuencia=E2=80=93 </spa= n>remite las actuaciones a la jurisdicci=C3=B3n penal, competente de ac= uerdo con la norma tributaria en comentarios. <p= class=3D"stl01" style=3D"line-height:10pt">221= GUATEMALA, C=C3=B3digo Procesal Penal, art=C3=ADculos 112.4 y 11= 5. 222 GUATEMALA, C=C3=B3digo Tributari= o, art=C3=ADculo 70; GUATEMALA, C=C3=B3digo Procesal Penal, art=C3=ADculo 1= 07 bis. 58 <img src=3D"d= ata:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSV= QICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+tJREFUeJzt1qERwlAUAMFjQOFogW7Sv= 0Klh1SAoABExJ+X2a3g5BUAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAA/9xWBwzxrN7VfXUI4x3VvjoCgNkeqwOGeFVbv5GDMz4ZOAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAgAv6AkMIBCLO+IwxAAAAAElFTkSuQmCC"= width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /></span= >Por otra parte, el C=C3=B3digo Tributario atribuye a= la Administraci=C3=B3n Tributaria competencia para la <= span class=3D"stl07">persecuci=C3=B3n y castigo de todos los dem=C3=A1s il= =C3=ADcitos tributarios,223 las </spa= n>infr= acciones tributarias, tipificadas <span= class=3D"stl07"> fundamentalmente en el mismo C=C3=B3digo y en la= s leyes tributarias especiales, bajo la llamada potestad <= span class=3D"stl07">sancionadora de la Administraci=C3=B3n.224 </= span>Estas infracciones, seg=C3=BAn la enumeraci=C3= =B3n legal,225 son: (i) el pago extempor=C3=A1neo de retenciones; (ii) la mora; (iii= ) la omisi=C3=B3n del pago de tributos; (iv) la resistencia a la <sp= an class=3D"stl07"> acci=C3=B3n fiscalizadora de la Administraci= =C3=B3n Tributaria; (v) el incumplimiento de las obligaciones tributarias formales; y (vi) los dem=C3=A1s tipos= de infracciones tributarias establecidas en las leyes tributarias <= span class=3D"stl07"> especiales. &#x= a0;Desde ya, la enumeraci=C3=B3n previa hace patente la posible transgr= esi=C3=B3n a la garant=C3=ADa sustantiva de non bis in =C3=ADdem,226 en tanto la resistencia a la acci=C3=B3n fiscalizadora de la Administraci= =C3=B3n Tributaria es infracci=C3=B3n </= span>y delito tributario al mismo tiempo. El pe= ligro se maximiza al constatar que ambos tipos de il=C3=ADcitos est=C3=A1n = constituidos por las mismas conducta= s: obstaculizar o impedir la acci=C3=B3n fiscalizadora de la Administraci=C3=B3n Tributaria, sea por (i) el inc= umplimiento del requerimiento para el suministro de informaci=C3=B3n tributaria, contable o financiera; o por (= ii) obstruir el acceso inmediato a los soportes materiales de la informaci=C3=B3n relevante a fines tributarios= ;227 o por (iii) estorbar la inspecci= =C3=B3n o verificaci=C3=B3n de los l= ugares donde se haya realizado el hecho imponible o donde reposen los eleme= ntos materiales necesarios para su d= eterminaci=C3=B3n, para evitar el riesgo de alteraci=C3=B3n o destrucci=C3= =B3n de evidencias.228 </sp= an>La =C3=BAnica diferencia entre ambos radica en la = autoridad requirente, como elemento </sp= an>= material del il=C3=ADcito: la Administraci=C3=B3n Tributaria en la infracci= =C3=B3n,229 el juez penal en el delit= o.230 En el caso en el que, v=C3=A1lidamente, s= e argumente que la prohibici=C3=B3n de bis in =C3=ADdem queda salvaguardada = al = prorrogar la competencia de la Administraci=C3=B3n Tributaria para castigar= , en el caso en el que el requerimie= nto de informaci=C3=B3n para la fiscalizaci=C3=B3n haya pasado a la jurisdi= cci=C3=B3n penal,231 entonces la </sp= an> situaci=C3=B3n vulnera las garant=C3=ADa= s de reserva legal,232 proporcionalid= ad y de igualdad.233 En efecto, en la= situaci=C3=B3n descrita es =C3=BAni= camente la decisi=C3=B3n de la Administraci=C3=B3n Tributaria la que determ= ina cu=C3=A1l es la sanci=C3=B3n apl= icable en el caso concreto, si la =C2=ABadministrativa=C2=BB o la penal. De= este modo, ante situaciones = totalme= nte id=C3=A9nticas el castigo ser=C3=A1 muy d= iferente, dependiendo del caso. <= /p>Adem= =C3=A1s del non bis in =C3=ADdem sustantivo, = la situaci=C3=B3n en comentarios vulnera otra garant=C3=ADa fundamental </s= pan> del orden sancionador. En efecto, el us= o de la conminaci=C3=B3n sancionadora para reforzar el deber de <spa= n class=3D"stl07"> colaboraci=C3=B3n con la Administraci=C3=B3n Tr= ibutaria para aportar datos relevantes con fines tributarios atenta directamente contra el derecho del ciudadan= o a que se le presuma inocente,234 y = en consecuencia 223 <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 69. </span= >224 Ver nota al pie 156. 225 </sp= an>GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 71. = 226 Ver Secci=C3=B3n 2.3. <p= class=3D"stl01" style=3D"line-height:10pt">227= Libros, documentos, archivos, sistemas inform=C3=A1ticos vincula= dos con el pago de impuestos, etc. GUATEMALA, C=C3=B3digo <= /span>Tributario, art= =C3=ADculos 93; GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 358 =E2=80=9CD= =E2=80=9D. 228 Esto es, cualquier local= , establecimiento comercial o industrial, oficinas de dep=C3=B3sitos, conte= nedores, cajas registradoras y medios de transporte. GUATEMALA, C=C3=B3dig= o Tributario, art=C3=ADculos 93; GUATEMALA, C=C3=B3digo Penal, art=C3=ADcul= o 358 =E2=80=9CD=E2=80=9D. 229 GUATEMAL= A, C=C3=B3digo Tributario, art=C3=ADculo 93. 230 = GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 358 =E2=80=9CD=E2=80= =9D. 231 GUATEMALA, C=C3=B3digo Tributa= rio, art=C3=ADculo 90. 232 Ver secci= =C3=B3n 2.1. 233 Ver secci=C3=B3n 2.2. = <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5p= t; letter-spacing:-0.05pt">234 </s= pan>WEFFE (2010), pp. = 489-492; WEFFE (2018), pp. 173-180; MEDINA CALVO (2002), p. 42; y =C3=81LVA= REZ ECHAG=C3=9CE, Juan Manuel (2006): =E2=80=9CEl derecho a la no autoincr= iminaci=C3=B3n y su aplicaci=C3=B3n en el =C3=A1mbito del Derecho= <= span class=3D"stl45" style=3D"letter-spacing:0.05pt">59 <img src=3D"data:image/png;base64,iVBORw0KGgoA= AAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQ= BD6fLggAAB9RJREFUeJztzgENgDAQALHDAkZwhSyMYG4mSD4jrYIWAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAXzimA5u4qqc6pyNs763u6QQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAD82AL2DwICKhLI6AAAAAB= JRU5ErkJggg=3D=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:= absolute" />a no autoinculparse (nemo tenetur se ipsum accusare). En efecto, el ejercicio estatal del ius puniendi debe fundamentarse en la = dignidad humana, como todo el ordenamiento jur=C3=ADdico,235 </spa= n>lo que limita las = 0;posibilidades jur=C3=ADdicas de actividad probatoria estatal, en tant= o este debe tratar al ciudadano con igual = 0;consideraci=C3=B3n y respeto.236 En consecuencia, la prueba de cargo de la comisi=C3=B3n de un determinado= il=C3=ADcito =E2=80=93como un delito, mucho menos una infracci=C3=B3n=E2=80=93 no puede ser el resultado de la coacci=C3=B3n o el <= span class=3D"stl07"> apremio; no es otro el efecto que tiene la t= ipificaci=C3=B3n de la resistencia a la acci=C3=B3n fiscalizadora de la </s= pan> Administraci=C3=B3n Tributaria como inf= racci=C3=B3n y como delito, al obligar al ciu= dadano, a trav=C3=A9s de la <= p class=3D"stl01" style=3D"line-height:12pt">sanci=C3= =B3n, a aportar las que =E2=80=93eventualmente</span= >=E2=80=93 </= span>podr=C3=ADan ser las pruebas de su culpabilidad.= Ello no es justificable con base en= el deber de colaboraci=C3=B3n con la Administraci=C3=B3n Tributaria: adem= =C3=A1s de negar la dignidad, una m= edida tal contradice el car=C3=A1cter necesario y proporcional stricto sensu de toda forma= de intervenci=C3=B3n sancionadora.= 237 3.1.3. <spa= n class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'">Presunciones= y Derecho Sancionador Tributario. Sus l=C3=ADmites. La presunci= =C3=B3n es una regla que =E2=80=93estructuralmente=E2=80=93 sintetiza un proceso = deductivo, mediante el cual <= p class=3D"stl01" style=3D"line-height:12pt">se infie= re =E2= =80=93d=C3=A1ndose por probado=E2=80=93 <span= class=3D"stl07">un hecho desconocido a partir de un hecho conocido, que </= span> normalmente lo acompa=C3=B1a. En Derec= ho, una presunci=C3=B3n se compone =E2=80=93as=C3=AD=E2=80=93=C2=BA de varios req= uisitos m=C3=ADnimos: (i) los </span= >hecho= s conocidos, sobre los que se tiene <sp= an class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">certeza <= /span>en raz=C3=B3n de su plena prueba; (ii) los </sp= an>hec= hos desconocidos<= /span>, que constituyen objeto de la investigaci=C3= =B3n y cuya certeza, en raz=C3=B3n de la falta de pruebas = de su realizaci=C3=B3n, se desconoce; y (iii) el </sp= an>jui= cio o factor l=C3=B3gico de probabilidad o normalidad, que vincula probabil=C3=ADs= ticamente a los primeros con los segundos, de forma que si los hechos conoc= idos ocurren, normalmente los hecho= s desconocidos tambi=C3=A9n habr=C3=A1n ocurrido.238 = 0;El uso de presunciones en el Derecho Sancionador es naturalmente limi= tado, y encuentra mayores cauces en = el Derecho Procesal Penal. Probablemente, el m=C3=A1s importante de todos e= s el de la presunci=C3=B3n <p= class=3D"stl01" style=3D"line-height:12pt">de inocen= cia,239 regla que permite deducir </s= pan>iu= ris tantum la inocencia del acusado en raz=C3= =B3n de la dignidad que le es inher= ente como persona humana, y que determina =E2=80=93c= on base en la buena fe=E2=80=93 la suposici=C3=B3n <= /span> de que este habr=C3=A1 dirigido su = =C2=ABplan racional de vida=C2=BB hacia la realizaci=C3=B3n del Derecho, de= ntro del =C3=A1mbito de actuaci=C3= =B3n permitido por el ordenamiento.240 Otro caso es el de la llamada presunci=C3=B3n de voluntariedad de la conducta constitutiva del acto antijur= =C3=ADdico, necesaria voluntariedad de la conducta t=C3=ADpica.241 Otros = casos son, por ejemplo, aquel que fundamenta la inspecci=C3=B3n y registro = judicial de lugares, cosas o persona= s en la sospecha de que en ellos se encuentran vestigios del delito o se oc= ulta Sancionador Tributario. (La posibilidad de utiliza= r pruebas obtenidas en un proceso de verificaci=C3=B3n como fundamento de <= /span> <sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">= sanciones penales)=E2=80=9D, Cr=C3=B3nica Tributaria </spa= n>No. 118 (Madrid, Instituto de Estudios Fiscales), pp. 13-14. Disponibl= e en: https://www.economistas.es/contenido/REAF/gestor/01-Alvarez.pdf. </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; l= etter-spacing:-0.05pt">235 Ver Secci=C3=B3n 2. </= span>236 DWORKIN (2002), pp. 388-389 </= p>237 Ver Secciones 2.2.2. y 2.2.3. 238 = WEFFE (2018), pp. 176-177. 239 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculo 14; GUATEMALA, = C=C3=B3digo Procesal Penal, art=C3=ADculo 14. <p= class=3D"stl01" style=3D"line-height:10pt">240= WEFFE (2018), p. 176. 241 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">WE= FFE (2018), pp. 197-198; y VOGEL, Joachim (1994): =E2=80=9CLos L= =C3=ADmites Constitucionales a las Presunciones del Derecho = ;Penal Econ=C3= =B3mico Alem=C3=A1n=E2=80=9D, en ARROYO ZAPATERO, Luis y TIEDEMAN= N, Klaus (Edit.), Estudios de Derecho penal econ=C3=B3mico (Cuenca, Universidad </spa= n> de Castil= la -La Mancha), <= /p>p. 46. Disponible en: </= p>http://www.cienciaspenal= es.net/files/2016/09/5limites-constitucionales-a-las-presunciones-del-derec= ho-penal- economico-aleman.pdf. 60 &= #xa0;<img src=3D"d= ata:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSV= QICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+lJREFUeJzt0LENwlAUwECjpEOskB2zS= hZjGjoKhqB4fHE3geUCAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAA/sttOmARW3XPL773rl7TEQCsbZ8OWMRRndVjOoTlPatrOgIAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAB+wQcADAQDGkpAXQAAAABJRU5ErkJggg=3D= =3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /></= span>el imputado,242 el del anticipo de prueba cuando por alguna raz=C3=B3n se temiere q= ue sea imposible practicar la prueba= testimonial en la audiencia de juicio,243 y el peligro de fuga que fundamenta el decreto de prisi=C3=B3n preventiva.244 <= /span>En el Derecho Sancionador, la presunci=C3=B3n iuris et de iure <= span class=3D"stl07">de inimputabilidad en caso de minoridad245 </= span>es </p= >de uso= ampliamente difundido: no es imputable bajo ninguna circunstancia el menor= de edad246. Tambi=C3=A9n se establecen bajo presunciones la peligrosidad= =E2= =80=93o mejor dicho, la falta de ella<s= pan class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93 </spa= n>que se deduce </= span>de la naturaleza del delito cometido, sus m=C3=B3viles y circunstancias a= los efectos de la suspensi=C3=B3n </spa= n>c= ondicional de la pena y del perd=C3=B3n judicial,247 y el standard de conciencia d= el car=C3=A1cter antijur=C3=ADdico de la = ;conducta =E2=80=93y por esa v=C3=ADa, de uno de= los elementos de la culpabilidad=E2=80=93248 </s= pan>en los delitos de fabricaci=C3=B3n o <span= class=3D"stl07"> tenencia de materiales explosivos249 </= span>y encubrimiento impropio,250 <sp= an class=3D"stl07">as=C3=AD como en el caso de la receptaci=C3=B3n <= span class=3D"stl07"> =E2= =80=93aprovechamiento de cosas provenientes de= delito=E2=80=93 respecto del derecho de propiedad a= legadamente detentado por el vendedo= r.251 Sin embargo, el uso de presunciones en el= Derecho Sancionador supone interferencias con varios <spa= n class=3D"stl07">principios fundamentales.252 El uso de inversiones de la carga de la prueba afecta a la presu= nci=C3=B3n de inocencia, de manera q= ue tales inversiones equivalen al uso de presunciones de culpabilidad</spa= n>. En t=C3=A9rminos &#x= a0;generales, estas suponen la prueba de la culpabilidad a partir de la= comprobaci=C3=B3n de meras <= p class=3D"stl01" style=3D"line-height:12pt">circunst= ancias de hecho que, por s=C3=AD solas, no implican la prueba de la conexi= =C3=B3n entre el autor y el acto = ant= ijur=C3=ADdico =E2=80=93nexo psicol=C3=B3gico entre el autor y su hecho, que comp= one el llamado =E2=80=9Ctipo subjetivo=E2=80=9D y se encuentra en la </= span>t= ipicidad=E2=80=93, o bien, om= iten considerar las circunstancias concomitantes que puedan afectar: (i) la conciencia y la libertad, sean del = acto antijur=C3=ADdico realizado =E2=80=93imputabili= dad=E2= =80=93 o de su ilicitud <span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93<s= pan class=3D"stl07">conciencia de la ilicitud del acto antijur=C3=ADdico</s= pan>=E2=80=93= , o bien, (ii) la =C2=ABcapacidad de elegir=C2= =BB entre actuar seg=C3=BAn <= p class=3D"stl01" style=3D"line-height:12pt">el derec= ho de actuar en contra de =C3=A9l, esto es, la normalidad volitiva, todas e= lementos de la culpabilidad.253 </sp= an> De ese modo, las presunciones de culpabilidad no son sino mu= estra de un importante retraso para el <= /span>Derecho Sancionador.254 Estas posibles zonas= de intersecci=C3=B3n entre las presunciones y el Derecho Sancionador justi= fican la formulaci=C3=B3n del C=C3= =B3digo Tributario, de acuerdo con la cual las presunciones establecidas so= bre infracciones y sanciones son si= empre iuris tantum.255 Si bien ello procura minimi= zar la posible 242 <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">G= UATEMALA, C=C3=B3digo Procesal Penal, art=C3=ADculo 187. </= span>243 GUATEMALA, C=C3=B3digo Procesal Penal, art=C3=ADculos= 317 y 348. 244 GUATEMALA, C=C3=B3digo = Procesal Penal, art=C3=ADculos 259 y 261. 245 </s= pan>Vid. VOGEL (1994), p. 44. 246 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">GU= ATEMALA, C=C3=B3digo Penal, art=C3=ADculo 23.1. = 247 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculos 72.2 y 83.3. </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; = letter-spacing:-0.05pt">248 Sin embargo, VOGEL <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >pone de manifiesto la discusi=C3=B3n doctrinal respecto de la constitucion= alidad de figuras de este tipo, sobre la base de considerar a estas constr= ucciones como aut=C3=A9nticas presunciones de culpabilidad. Para ello, Voge= l pone como ejemplo el caso =E2=80=93</sp= an>precisamente=E2=80=93 de la receptaci=C3=B3n. VOG= EL (1994), p. 50. En el mismo sentido, WEFFE (2018), pp. </= span>177-180. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 249 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo= 287. 250 GUATEMALA, C=C3=B3digo Penal,= Art=C3=ADculo 475.2. 251 GUATEMALA, = C=C3=B3digo Penal, Art=C3=ADculo 485.5. 252 </s= pan> Con acierto, VOGEL identifi= ca que el uso de presunciones afectan a los principios de reserva de ley, b= =C3=BAsqueda de la verdad material, necesidad de convicci=C3=B3n judicial,= in dubio pro reo y </spa= n>nemo tenetur. VOGEL (1994), pp= . 48, 52. Ver tambi=C3=A9n secci=C3=B3n 3.1.2. = 253 WEFFE (2018), p. 177. 254 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">VOGEL (1994), p. 52. 255 GUATEMALA, = C=C3=B3digo Tributario, Art=C3=ADculo 72. 61 <spa= n style=3D"height:0pt; display:block; position:absolute; z-index:29"><img s= rc=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAA= ABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzgENgEAMALHDAT= 5QhxcEIe1lLEtaBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABgk2s6sMRTfdU9HWG9v3qnEwAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAMOLqUCAkIWonEAAAAASUVORK5CYII=3D" width=3D"624" height= =3D"808" alt=3D"" style=3D"position:absolute" />inconstitucionalidad de estas presunciones, el objetivo se logra solo par= cialmente. Como la exposici=C3=B3n </spa= n>p= revia lo evidencia, es obvio que el uso de presunciones irrefutables para e= stablecer elementos del tipo = subjeti= vo o la conciencia de la ilicitud de la conducta punible viola flagrantemen= te las garant=C3=ADas de reserva leg= al y culpabilidad. Sin embargo, este no es un problema que se resuelva con = el uso de presunciones relativas. El= ataque a los principios en comentarios a trav=C3=A9s de las presunciones, = ahora iuris tantum, se traslada, de= sde el =C3=A1mbito del Derecho material al procedimental: la presunci=C3=B3= n de inocencia, trasladando la carga= de la prueba al imputado y no a la acusaci=C3=B3n, como es lo correcto, </= span> especialmente al obligar al ciudadano = a proveer la prueba que pudiera ser utilizada eventualmente en <span= class=3D"stl07"> su contra para poder desvirtuar la presunci=C3= =B3n, instrumentada en el contexto del deber de informaci=C3=B3n <sp= an class=3D"stl07"> a la Administraci=C3=B3n Tributaria, vulnerand= o as=C3=AD el nemo tenetur, o prohibici=C3=B3= n de autoinculpaci=C3=B3n.256 3.1.4. Concurrencia de il=C3=ADcitos tributarios. Concurso y reinc= idencia. <spa= n class=3D"stl07">Es perfectamente posible que una misma persona cometa m= =C3=A1s de un il=C3=ADcito tributario, sea con uno257 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">&#x= a0;o con varios actos. Es igualmente posible que =E2= =80=93ante algunos o todos estos hechos= =E2=80=93 </s= pan>el ius puniendi hay= a sido ejercido previamente, y a pes= ar de ello el infractor insiste en lesionar bienes jur=C3=ADdicos a trav=C3= =A9s de conductas tipificadas legalm= ente. En ese escenario, la proporcionalidad258 demanda del ordenamiento </sp= an>= una respuesta adecuada, que castigue los varios hechos cometidos en relaci= =C3=B3n con el (mayor) grado de <= /p>da= =C3=B1o al bien jur=C3=ADdico que ellos representan en conjunto, ante la in= habilidad de la conminaci=C3=B3n = san= cionadora previa para inducir al infractor al cumplimiento de la ley.</span= >259 El Derecho Sancionador regula estas situaciones a trav=C3=A9s de los distin= tos supuestos de concurrencia de il=C3=ADcitos tributarios: concurso y reincidenc= ia. 3.1.4.1. Concurso de il=C3=ADcitos tributarios En cualquiera de sus form= as, el concurso de il=C3=ADcitos supone la lesi=C3=B3n m=C3=BAltiple a bien= es jur=C3=ADdicos, independienteme= nte de si se trata de las varias lesiones al mismo o a distintos bienes jur= =C3=ADdicos. Cuando ese da=C3=B1o m= =C3=BAltiple se produce a trav=C3=A9s de una =C3=BAnica conducta t=C3=ADpic= a, estamos en presencia del il=C3=ADcito = ;pluriofensivo, objeto material del llamado concurso ideal de il=C3=AD= citos: la violaci=C3=B3n de m=C3=BAltiples nor= mas jur=C3=ADdicas =E2=80=93y el ataque a varios bienes jur=C3= =ADdicos=E2=80=93 por un mismo comportamiento.</span= >260 Por su parte, cuando <= span class=3D"stl07">ese menoscabo se produce a trav=C3=A9s de varias condu= ctas t=C3=ADpicas, f=C3=ADsicamente y causalmente diferenciables, nos hallamos frente a un caso del llamado </s= pan>co= ncurso real de infracciones: la violaci=C3=B3n= de m=C3=BAltiples normas jur=C3=AD= dicas = =E2=80=93y el ataque a varios bienes jur=C3=AD= dicos= =E2=80=93 a trav=C3=A9s de varios <span= class=3D"stl07"> comportamientos.261 </s= pan>Sobre la base de la proporcionalidad, los sistemas jur=C3=ADdicos reaccion= an de tres grandes modos frente a </span= >to= das las formas de concurrencia de infracciones: de mayor a menor, en raz=C3= =B3n de su intensidad en el <= p class=3D"stl01" style=3D"line-height:12pt">castigo = de los hechos subsecuentes, tenemos los sistemas de acumulaci=C3=B3n materi= al, acumulaci=C3=B3n 256 </spa= n>Ver nota al pie 165, y secci=C3=B3n 3.1.2. = 257 A trav=C3=A9s de la conducta pluriofensiva. Ver secci=C3=B3n= 2.3. 258 Ver secci=C3=B3n 2.2. = 259 WEFFE (2010), pp. 367-368. = ;260 Ver secci=C3=B3n 2.3, y WEFFE (2010), p. 369-370. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt= ; letter-spacing:-0.05pt">261 WEFFE (2010), pp. 372-373. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 62 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEU= gAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAA= B9JJREFUeJztzgENgEAMALHDAT5QhxcEIe1lLEtaBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= WOSaDizxVF91T0dY76/e6QQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABMOehACArKdAsIAAAAASUVORK5CYII= =3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /></= span>jur=C3=ADdica o absorci=C3=B3n.262 </sp= an>En el caso del concurso, el sistema elegido por el= legislador penal guatemalteco </= p>es un= a mixtura: acumulaci=C3=B3n material para el concurso real,263 </s= pan>y acumulaci=C3=B3n jur=C3=ADdica para el concurso= ideal.264 Paralelamente, el legislador tributario guatemalteco opt=C3=B3= por la acumulaci=C3=B3n material para todos los casos: de acuerdo con el C=C3=B3digo Tributario,= =E2=80=9Ccuando un hecho constituya m=C3=A1s de una infracci=C3=B3n se sa= ncionar=C3=A1 cad= a una de ellas=E2=80=9D.265 </s= pan>En este sentido, si bien la acumulaci=C3=B3n material es la forma m=C3=A1s= antigua de respuesta al problema de </s= pan>la concurrencia de infracciones, la tendencia actual del Derecho Sancionad= or es la opuesta, tal como <p= class=3D"stl01" style=3D"line-height:12pt">lo eviden= cia el propio C=C3=B3digo Penal de Guatemala.266 Prima facie</spa= n>, la acumulaci=C3=B3n material es sospechosa </span= > de desproporcionada por excesiva, y en con= secuencia por innecesaria.267 Adem=C3= =A1s de castigar, la sanci=C3=B3n </span= >es= un mecanismo de resocializaci=C3=B3n, que siempre tiene como norte la pres= ervaci=C3=B3n de la dignidad = humana,= en los t=C3=A9rminos tratados previamente.268 Ello justifica el car=C3=A1cter subsidiario de la intervenci=C3=B3n </spa= n>s= ancionadora, y la adopci=C3=B3n general de l=C3=ADmites generales de punici= =C3=B3n que, al utilizar el sistema de <= /span>acumulaci=C3=B3n material, preserven la proporcionalidad de la intervenc= i=C3=B3n punitiva.269 Considerando qu= e la legislaci=C3=B3n penal es fondo= general supletorio para la regulaci=C3=B3n del Derecho Tributario Sanciona= dor en todo aquello que el C=C3=B3d= igo Tributario no ha previsto expresamente,270 respetuosamente <p= class=3D"stl01" style=3D"line-height:12pt">considera= mos que los l=C3=ADmites de agravaci=C3=B3n de sanciones previstos para el = concurso real de delitos son = totalme= nte trasladables a la regulaci=C3=B3n infraccional del C=C3=B3digo Tributar= io, por lo que constituyen <p= class=3D"stl01" style=3D"line-height:12pt">barreras = infranqueables a la imposici=C3=B3n de sanciones por la Administraci=C3=B3n= Tributaria. Igualmente, es <= p class=3D"stl01" style=3D"line-height:12pt">llamativ= o el hecho de que la regulaci=C3=B3n tributaria resuelva el concurso ideal = de infracciones a trav=C3=A9s </p= >del si= stema de acumulaci=C3=B3n material, mientras que la regulaci=C3=B3n penal r= esuelve el mismo problema a <= p class=3D"stl01" style=3D"line-height:12pt">trav=C3= =A9s del empleo del sistema de acumulaci=C3=B3n jur=C3=ADdica. Ello sugiere= una mayor gravedad de las <p= class=3D"stl01" style=3D"line-height:12pt">infraccio= nes tributarias frente a los delitos, tributarios o no, tipificados en el C= =C3=B3digo Penal, lo que prima <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">facie </spa= n>es contrario a la proporcionalidad stricto sensu</= span>271 del Derecho Sancionador. <sp= an class=3D"stl07"> 3= .1.4.2. <span= class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'">Reincidencia.= = Por su parte, se hablar=C3=A1 de reincidencia =E2=80=93en lugar de concurso real=E2=80=93 c= uando entre uno =E2=80=93o varios=E2=80=93 de esos hechos y los = dem=C3=A1s existe una decisi=C3=B3n condenatoria firme, que imponga al auto= r de estos il=C3=ADcitos una = sanci= =C3=B3n por las conductas sancionables cometidas con antelaci=C3=B3n a la r= eiteraci=C3=B3n sancionable, siempre </s= pan>que la nueva acci=C3=B3n punible sea cometida dentro de un plazo m=C3=A1xi= mo =E2= =80=93fijado legalmente=E2=80=93 desde que 262 </spa= n>Ver secci=C3=B3n 2.3. 263 GUATEMAL= A, C=C3=B3digo Penal, art=C3=ADculo 69. 264 </sp= an>GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 70. </spa= n>265 GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 73. </s= pan> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; = letter-spacing:-0.05pt">266 </span= >GUATEMALA, C=C3=B3dig= o Penal, art=C3=ADculos 69 y 70. En el caso del concurso real, la acumulaci= =C3=B3n de penas no podr=C3=A1 exceder del triple de la de mayor duraci=C3= =B3n, y si todas tuvieren igual duraci=C3=B3n, no podr=C3=A1n exceder del t= riple de la pena. En todo caso, la acumulaci=C3=B3n no puede exceder de 50= a=C3=B1os de privaci=C3=B3n de libertad, o de Q 200.000 de penas pecuniari= as. Para el concurso ideal, el sistema elegido es el de la acumulaci=C3=B3n jur=C3=ADdica: se aplicar=C3=A1 la sanci=C3=B3= n m=C3=A1s grave, aumentada en una tercera parte. <= /p>267 Ver secci=C3=B3n 2.2.2. 268 </sp= an>Ver secci=C3=B3n 2. 269 Vid. ESPA=C3=91A, Fiscal=C3=ADa General del Estado, Circular 1-2014 sobre la acumulaci=C3=B3n de penas, p. 2. Dispo= nible en: https://www.fiscal.es/fiscal/PA_WebApp_SGNTJ_NFIS/descarga/CIRCU= LAR_1_2014_LA_ACUMULACION_DE _CONDENAS.pdf?idFile=3D6bb5d6df-a6b0-45f6-9e8= 4-ece31e6f98df. 270 GUATEMALA, C=C3=B3d= igo Penal, art=C3=ADculo 9. 271 Ver sec= ci=C3=B3n 2.2.3. 63 </s= pan> = <img src=3D"data:image/png;base= 64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlw= SFlzAAAOxAAADsQBD6fLggAAB+dJREFUeJztzjERAgEQALFlBopXgCzEYoUaB99SI+O4IVGQAgA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA+DOX6cAS9+pR= HdMR1ntXz+kEALtdpwNLfKpXdZuOsN45HQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAADgR3wBOu8EwnKMgfYAAAAASUVORK5CYII=3D" width=3D"624" heigh= t=3D"808" alt=3D"" style=3D"position:absolute" />el acto sancionador haya adquirido firmeza.272 <= /span>En Guatemala la reincidencia est=C3=A1 regulada sectorialmente. En el De= recho Tributario Sancionador, la = rei= ncidencia se verifica cuando entre las distintas infracciones atribuibles a= l mismo autor existe una resoluci=C3= =B3n de la Administraci=C3=B3n Tributaria, debidamente notificada, dentro d= el plazo de cuatro a=C3=B1os, </p= >lapso = que = =E2=80=93suponemos=E2=80=93 se cuenta desde el d=C3=ADa h=C3=A1bil siguiente a su pr=C3=A1ctica, q= ue es el momento en el que la notifi= caci=C3=B3n surte sus efectos, dotando de eficacia al acto administrativo.<= /span>273 La f=C3=B3rmula de agravaci=C3=B3n de penas producto de la reincidenci= a en sede tributaria es totalmente objetiva: en el caso de sanciones pecuniarias, un incre= mento del 50% de la multa como regla general, lo que puede ampliarse </span= > = =E2=80=93en el caso que la multa est=C3=A9 det= erminada con base en un porcentaje del tributo omitido=E2=80=93 hasta un 100% de dicho t= ributo. En el caso de la comisi=C3=B3n de las =C2=ABinfracciones espec=C3= =ADficas=C2=BB asociadas a la </p= >produc= ci=C3=B3n y conservaci=C3=B3n de medios de prueba de la realizaci=C3=B3n de= l hecho imponible,274 la <span= class=3D"stl07"> reincidencia supone la disoluci=C3=B3n, y la can= celaci=C3=B3n de la inscripci=C3=B3n mercantil y de la patente de <s= pan class=3D"stl07"> comercio de la persona jur=C3=ADdica.<= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt"= >275 Como puede verse, el concepto tributario de reincid= encia no exige la firmeza del acto de determi= naci=C3=B3n de las sanciones previas= , ni tampoco abre la posibilidad de que ese acto sea impugnado ante la </sp= an> jurisdicci=C3=B3n tributaria. Eso genera= , por supuesto, una serie de problemas. En primer lugar, la agravaci=C3=B3n de sanci=C3=B3n por reincidencia, e= n los casos en los que el acto que impone la sanci=C3=B3n no es <spa= n class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">res </span= > = ;iudicata, viola la presunci=C3=B3n de inocencia:276 <= span class=3D"stl07">a trav=C3=A9s de la sanci=C3=B3n impuesta al segundo i= l=C3=ADcito se castigar=C3=A1 </p= >al suj= eto por la comisi=C3=B3n del primero, sin que previamente se haya determina= do su culpabilidad mediante una de= cisi=C3=B3n definitivamente firme. Este supuesto se maximiza en el caso de = que la nueva infracci=C3=B3n se come= ta mientras se est=C3=A1 controlando judicialmente la validez del acto admi= nistrativo que ha impuesto la primer= a sanci=C3=B3n. En propiedad, la norma aplicable a estos supuestos es la de= l concurso, y no la de la reincidenc= ia: la firmeza del acto es un requisito esencial a la diferenciaci=C3=B3n de ambas figuras. Lo contrario supone el riesgo cierto de vulneraci=C3=B3n, sea d= e la proporcionalidad o de la prohibici=C3=B3n del bis in =C3=AD= dem.<sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">2= 77 = Adicionalmente, es posible identificar un r=C3=A9gime= n diferenciado de agravaci=C3=B3n de sanciones en el caso = de reincidencia. Para la aplicaci=C3=B3n de sanciones= pecuniarias, el C=C3=B3digo Tributario distingue en funci=C3=B3n <s= pan class=3D"stl07"> de la t=C3=A9cnica de tipificaci=C3=B3n de la= pena, lo que parece configurar un trato desproporcionado, por <span= class=3D"stl07"> discriminatorio. La situaci=C3=B3n se agrava por= la objetivaci=C3=B3n de la medida de agravac= i=C3=B3n de pena en caso de reincide= ncia, que no permite al =C3=B3rgano encargado de la aplicaci=C3=B3n de la s= anci=C3=B3n ponderar las distintas a= lternativas de castigo, en funci=C3=B3n de la finalidad resocializadora y d= e la subsidiariedad de la intervenci= =C3=B3n punitiva exigidas por la proporcionalidad.278 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">&#x= a0;Desde el punto de vista del Derecho Penal stricto sensu<span= class=3D"stl07">, la reincidencia se utiliza tambi=C3=A9n como <spa= n class=3D"stl07"> circunstancia agravante de la responsabilidad p= enal en sentido estricto.279 Ella sir= ve como par=C3=A1metro 272 </s= pan>WEFFE (2010), p. 371-372. 273 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">En= el caso de la notificaci=C3=B3n personal. GUATEMALA, C=C3=B3digo Tributari= o, art=C3=ADculos 130 y 8.1.c). 274 GUA= TEMALA, C=C3=B3digo Tributario, art=C3=ADculo 85. </= p>275 En nuestra opini=C3=B3n, esta =C3=BAltima d= isposici=C3=B3n es inconstitucional, por las razones que desarrollaremos en= esta misma secci=C3=B3n al comentar la regulaci=C3=B3n del C=C3=B3digo Pe= nal respecto de la reincidencia. 276 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">Ve= r secci=C3=B3n 2.4. 277 Ver secciones 2= .2. y 2.3. 278 Ver secci=C3=B3n 2.2. </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; = letter-spacing:-0.05pt">279 GUATEMALA, C=C3=B3digo Penal, art=C3= =ADculo 27.23. 64 </spa= n> <p= class=3D"stl01" style=3D"line-height:12pt"><img src=3D"data:image/png;base64= ,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSF= lzAAAOxAAADsQBD6fLggAAB9RJREFUeJztzkENgEAQALFBATYQiQCM4eveYGBzSaugBQAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAA8HdMBzZxVU91TkfY3lvd0wkAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACAjwX+Ag= ICYbAd3wAAAABJRU5ErkJggg=3D=3D" width=3D"624" height=3D"808" alt=3D"" style= =3D"position:absolute" />de aplicaci=C3=B3n </= span>o= bjetiva de la pena accesoria de disoluci=C3= =B3n, en el caso de la responsabilidad penal d= e personas jur=C3=ADdicas, tanto en = general280 como para determinados del= itos,281 o de la duplicaci=C3=B3n de = las penas en el caso de la conducci= =C3=B3n de veh=C3=ADculos de motor bajo los efectos de sustancias, o de man= era temeraria o imprudente que ponga= en riesgo a los dem=C3=A1s participantes en el tr=C3=A1fico.282 <= /span>En nuestra materia, la reincidencia es determinativa de la p=C3=A9rdida definitiva = de la patente de comercio en el caso de la &#x= a0;comisi=C3=B3n del delito de defraudaci=C3=B3n tributaria<spa= n class=3D"stl07">, a trav=C3=A9s de la alteraci=C3=B3n o destrucci=C3=B3n = de los mecanismos de control fiscal,= colocados en m=C3=A1quinas registradoras o timbradoras, sellos fiscales y = similares,283 de <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">apropia= ci=C3=B3n indebida de tributos284 y d= e resistencia a la acci=C3=B3n fiscalizadora de la Administraci=C3=B3n </sp= an> Tributaria.285 <= /span>Es necesario reiterar aqu=C3=AD, respetuosamente, las objeciones previas= respecto de la razonabilidad de la </sp= an>= soluci=C3=B3n legal al respecto, tanto en sede tributaria como penal </span= >stric= to sensu. La = objetivaci=C3=B3n de la <spa= n class=3D"stl07">reincidencia, a trav=C3=A9s del empleo de penas fijas par= a agravar la responsabilidad del infractor, no permite <= span class=3D"stl07">una adecuada individualizaci=C3=B3n de la pena en raz= =C3=B3n de las circunstancias f=C3=A1cticas y jur=C3=ADdicas que rodean </s= pan> la comisi=C3=B3n del hecho, lo que aten= ta contra la proporcionalidad, bajo las formas de idoneidad y necesidad. Adem=C3=A1s, la cancelaci=C3=B3n de la= patente de comercio =E2=80=93o peor a=C3=BAn, la di= soluci=C3=B3n=E2=80=93 es una &#= xa0;respuesta maximalista del Derecho San= cionador guatemalteco a los supuestos de concurrencia de <= span class=3D"stl07">il=C3=ADcitos, que respetuosamente consideramos despro= porcionada: son formas =E2=80=93directa en un caso, = indirecta en el otro=E2=80=93 <span= class=3D"stl07">de muerte civil, que atentan gravemente contra la libertad= econ=C3=B3mica de los socios </p= >de la = persona jur=C3=ADdica cuya personalidad haya sido disuelta, hayan sido part= =C3=ADcipes o no de los delitos <= /p>cuya= concurrencia configura la reincidencia.286 </span= >3.1.4.3. Delito continuado Si bien el C=C3= =B3digo Tributario nada dice al respecto, el C=C3=B3digo Penal287 = regula los casos del llamado = concur= so continuado de il=C3=ADcitos. En estos casos= , una pluralidad de conductas f=C3=ADsicamente diferenciables es <sp= an class=3D"stl07"> susceptible de unidad (i) de imputaci=C3=B3n, = en tanto son realizadas o dominadas288 por la misma persona; (ii) de les= i=C3=B3n, al perseguir la vulneraci=C3=B3n del mismo bien jur=C3=ADdico;</s= pan>289 y (ii) de designio, en tanto = 280 De m=C3=A1s que dudosa = constitucionalidad, en tanto supone una forma de muerte civil que lesiona g= ravemente la libertad econ=C3=B3mica de los socios. GUATEMALA, C=C3=B3di= go Penal, art=C3=ADculo 38. 281 Como po= r ejemplo la explotaci=C3=B3n ilegal de recursos naturales. GUATEMALA, C=C3= =B3digo Penal, art=C3=ADculo 346. 282 <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">G= UATEMALA, C=C3=B3digo Penal, art=C3=ADculo 157. = 283 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 358.B. <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > 284 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo = 358.C. 285 GUATEMALA, C=C3=B3digo Penal= , art=C3=ADculo 358.D. Es importante destacar ac=C3=A1 que, en el supuesto = del concurso aparente de il=C3=ADcitos = =E2=80=93consunci=C3=B3n=E2=80=93 entre los d= os tipos de resistencia a la acci=C3=B3n fiscalizadora de la Administraci= =C3=B3n Tributaria, el contenido en el C=C3=B3digo Penal y el regulado en= el art=C3=ADculo 286 A este respecto, = es digno de menci=C3=B3n el caso de la Panader=C3=ADa Be= rna, ubicada en el Paseo de la Sexta Avenida, Zona 1, <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;Casco Hi= st=C3=B3rico de la Ciudad de Guatemala, a la que curiosame= nte el cambio de nombre social salv=C3=B3 de la clausura definiti= va por falta de emisi=C3=B3n de facturas, ex <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">ar= t=C3=ADculo 85.1 del C=C3=B3digo Tributario. Ver PRENSA LIBRE, <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size:1= 0pt">Cierre de Panader=C3=ADa Berna ser=C3=A1 </span= >temporal, no d= efinitivo, (13/3/2017). Disponible en: https://www.prensalibre.co= m/economia/panaderia-berna-acepta- cerrar-en-definitiva/. = 287 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 71. </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; l= etter-spacing:-0.05pt">288 Seg=C3=BAn ROXIN, = =E2=80=9CPosee el dominio del hecho y es autor quien en la= realizaci=C3=B3n del delito aparece como figura clave, como personaje cent= ral por su influencia determinante o decisiva en el aconteci= miento=E2=80=9D. ROXIN (1997), Tomo II, p. 75. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 289 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo= 71.2. 65 <img src=3D"data:image/png;base64,iVBOR= w0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAO= xAAADsQBD6fLggAAB9VJREFUeJztzkENgEAQALHBAkZwhSyMYO6+JAjYXNIqaAEAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAA8HNMBzZxVU91TkfY3lvd0wkAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA4GsB+/8CAuRN= OfgAAAAASUVORK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"posi= tion:absolute" />constituyen etapas <s= pan class=3D"stl07">en la realizaci=C3=B3n del plan delictual del autor.</s= pan>290 Dicho en otras palabras, en el delit= o continuado se atribuye a varias co= nductas humanas el significado jur=C3=ADdico de acci=C3=B3n =C3=BAnica, en = tanto constituyen partes de la reali= zaci=C3=B3n final de la voluntad del agente, pues aun cuando f=C3=ADsicamen= te estas acciones puedan considerars= e como separadas, en tanto constituyen modificaciones aisladas o <sp= an class=3D"stl07"> individualizadas del mundo exterior, no es pos= ible considerarlas jur=C3=ADdicamente como unidades aisladas, sino como partes de un todo, en tanto forman part= e de la misma acci=C3=B3n final.291 E= n Guatemala, el delito continuado se= castiga sobre la base del sistema de acumulaci=C3=B3n jur=C3=ADdica, con l= a pena aplicable al delito aumentad= a en una tercera parte. En este sent= ido, es nuestra opini=C3=B3n que el uso del sistema de acumulaci=C3=B3n jur= =C3=ADdica para castigar el <= p class=3D"stl01" style=3D"line-height:12pt">concurso= continuado es plenamente trasladable al Derecho Tributario Sancionador.</s= pan>292 Dada su naturaleza sancionadora,293 la regla sobre delito continuado es de aplicaci=C3=B3n supletoria a las <= /span> infracciones tributarias por imperio = del propio C=C3=B3digo Penal,294 sin = que la redacci=C3=B3n del C=C3=B3digo </= span>Tributario respecto de la concurrencia de infracciones tributarias pueda = interpretarse como contradicci=C3= =B3n impl=C3=ADcita con la regla penal y, en consecuencia, como norma de ap= licaci=C3=B3n especial a estos casos= . Una vez m=C3=A1s, los principios de proporcionalidad y de igualdad soport= an la conclusi=C3=B3n expuesta, toda= vez que lo contrario =E2=80=93el empleo de la acumu= laci=C3=B3n material para el castigo de la &#x= a0;infracci=C3=B3n continuada en materia tributaria sancionadora= =E2=80=93 </s= pan>implicar=C3=ADa la aplicaci=C3=B3n de sanciones <= /span> desproporcionadas a la entidad de lo= s bienes jur=C3=ADdicos protegidos en el Derecho Tributario Sancionador, </= span> y desiguales frente a la misma lesi=C3=B3n del bien jur=C3=ADdico causada de un m= odo distinto. 3.1.5. Responsabilidad tributaria sancionadora. Entre otras pos= ibles acepciones del t=C3=A9rmino,295 la responsabilidad denota el v=C3=ADnculo entre la acci=C3=B3n <spa= n class=3D"stl07"> cuya consecuencia es jur=C3=ADdicamente regulad= a y la persona que deba sufrir, por tal circunstancia, una modificaci=C3=B3n en su status jur=C3=ADdico.= 296 En materia sancionadora, como consecuenc= ia del principio de culpabilidad, l= a responsabilidad es eminentemente personal: el binomio correlativo =C2=ABa= cto antijur=C3=ADdico- sanci=C3=B3n= =C2=BB solo puede establecerse respecto del autor del acto tipificado como = il=C3=ADcito. De tal modo, la </p= >sanci= =C3=B3n es necesariamente consecuencia de la relaci=C3=B3n entre el acto an= tijur=C3=ADdico y su autor culpable: </s= pan>=C3=BAnicamente la persona que dirige consciente y libremente su conducta = a la realizaci=C3=B3n del acto il=C3=ADcito &#= xa0;es la que puede, l=C3=B3gicamente, ser objeto del reproche que es e= sencial al concepto de culpabilidad y, en = 0;consecuencia, ser responsable.<s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">= 297 290 GUATEMALA, C=C3=B3digo Penal, ar= t=C3=ADculo 71.1. 291 WEFFE (2010), pp.= 401-402. 292 Vid. WEFFE (2010), p. 40= 3. 293 WEFFE (2010), pp. 145-155; y WEF= FE (2018), pp. 235-246. 294 GUATEMALA, = C=C3=B3digo Penal, art=C3=ADculo 9. 295 <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >Ver nota al pie 36. 296 Weffe; La responsabilidad=E2=80=A6 p. 5= 69. 297 Ver secci=C3=B3n 2.4, y WEFFE (= 2018), p. 275. 66 </spa= n> <p= class=3D"stl01" style=3D"line-height:12pt"><img src=3D"data:image/png;base64= ,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSF= lzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzgENgEAMALHDAT5QhxcEIe1lLEtaBS0AAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAWOSaDizxVF91T0dY76/e6QQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABMOehACAr= KdAsIAAAAASUVORK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"po= sition:absolute" />3.1.5.1. Regla general. Personalidad. Autor=C3=ADa lato sensu y formas = </= span>de participaci=C3=B3n en il= =C3=ADcitos tributarios. La personalidad es la regla general que a= coge el C=C3=B3digo Tributario para la atribuci=C3=B3n de responsabilidad <= /span> sancionadora tributaria.298 = As=C3=AD, la responsabilidad personal por infr= acciones tributarias en Guatemala </span= >se= atribuye a los autores, quienes son definidos legalmente en sentido ampl= =C3=ADsimo,299 de una manera que </sp= an> incluye al inductor y al auxiliador bajo un concepto unitario de autor=C3=ADa.300 </spa= n>As=C3=AD, adem=C3=A1s del autor stricto <s= pan class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'"> </= span>sensu, sujeto con dominio del hecho o en <= /span>= rol de garante por su participaci=C3=B3n direc= ta en la ejecuci=C3=B3n de la </p= >conduc= ta il=C3=ADcita,301 el C=C3=B3digo Tr= ibutario equipara el r=C3=A9gimen de los autores: (i) a los instigadores, <= /span> quienes inducen directamente al autor= a cometer la infracci=C3=B3n;302 y (= iii) a los cooperadores necesarios, </sp= an>= que son los que, sin ser autores en sentido estricto, colaboran decisivamen= te en la ejecuci=C3=B3n de la </p= >conduc= ta sancionable, al punto que sin su participaci=C3=B3n el il=C3=ADcito no s= e habr=C3=ADa cometido.303 La regulaci=C3=B3n e= s similar a la contenida en el C=C3=B3digo Penal de Guatemala,304 = que tambi=C3=A9n define a todas estas figuras como autores, incluyendo a quienes <= /span>=E2=80= =93previo acuerdo para la realizaci=C3=B3n del= delito=E2=80=93 presencian su ejecuci=C3=B3n sin tomar parte activa en ella.= 305 Seg=C3=BAn la definici=C3=B3n leg= al, c=C3=B3mplices son: (i) el </= p>alent= ador, quien anime al autor en su decisi=C3=B3n de cometer el delito sin lle= gar a instigarlo; (ii) el cooperador= sub sequens, quien mediante acuerdo previo p= romete ayuda para luego de cometido el il=C3=ADcito; <span= class=3D"stl07">y (iii) el cooperador stricto sensu, que colabora con la comisi=C3=B3n del delito proporcionando in= formaci=C3=B3n o medios para cometer= el delito, o act=C3=BAan como intermediarios entre los part=C3=ADcipes par= a obtener su concurrencia en el deli= to.306 Obviamente, ante el silencio d= e la norma tributaria, la regulaci=C3=B3n del = C=C3=B3digo Penal respecto del alentador, el cooperador <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">sub seq= uens y el cooperador stricto sensu <sp= an class=3D"stl07">es tambi=C3=A9n </spa= n>a= plicable a las infracciones tributarias. = ;La equiparaci=C3=B3n de varias formas de participaci=C3=B3n a la autor= =C3=ADa es una soluci=C3=B3n dif=C3=ADcilmente conciliable con la proporcionalidad stricto sensu307 <= /span>sobre la base de razones de pol=C3=ADtica crimi= nal,308 en tanto la medida <sp= an class=3D"stl07"> de la responsabilidad del autor en sentido est= ricto es superior a la de los part=C3=ADcipes. A este respecto, <spa= n class=3D"stl07"> baste recordar que es el autor quien dirige dir= ectamente su conducta a da=C3=B1ar al bien jur=C3=ADdico, mientras <= span class=3D"stl07"> que los part=C3=ADcipes, para serlo, requier= en del autor para lograr el mismo objetivo. A todo evento, como <spa= n class=3D"stl07"> forma de racionalizar la expansi=C3=B3n punitiv= a que introduce la regla, a=C3=BAn cuando la sanci=C3=B3n de instigadores = y coope= radores necesarios se determine bajo los mismos par=C3=A1metros de la sanci= =C3=B3n aplicable al autor, <= p class=3D"stl01" style=3D"line-height:10pt">29= 8 GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculos 77 y 79. </sp= an> 299 GUATEMALA, C=C3=B3digo Tributario, art= =C3=ADculo 79. 300 Ver, Modelo de C=C3= =B3digo Tributario para Am=C3=A9rica Latina, art=C3=ADculo 80. <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&#= xa0;301 GUATEMALA, C=C3=B3digo Tributario, art=C3=ADcul= o 80.1. 302 GUATEMALA, C=C3=B3digo Trib= utario, art=C3=ADculo 80.2. 303 GUATEMA= LA, C=C3=B3digo Tributario, art=C3=ADculo 80.3. = 304 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculos 36 y 37. Vid. G= ONZ=C3=81LEZ CAUHAP=C3=89-CAZAUX (2003), pp. 119, 127. </= span>305 Con acierto, la doctrina guatemalteca ha denunciado l= a inconstitucionalidad de esta =C3=BAltima forma de participaci=C3=B3n, sob= re la base de su incompatibilidad con los principios de reserva legal y cu= lpabilidad, bajo la forma de personalidad. Sin embargo, </= span>GONZ=C3= =81LEZ CA= UHAP=C3=89-CAZAUX sugi= ere una matizaci=C3=B3n adecuada para resolver el problema: quienes est=C3= =A9n en esta situaci=C3=B3n ser=C3=A1n part=C3=ADcipes en la medida en la = que el part=C3=ADcipe tenga una posibilidad real de intervenir en la comisi= =C3=B3n del delito, al punto que su mera presencia pueda asegurar el resu= ltado lesivo. GONZ=C3=81LEZ CAUHAP=C3=89-CAZAUX (2003), pp. 128- <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= 129. </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; l= etter-spacing:-0.05pt">306 GUATEMALA, C=C3=B3digo Penal, art=C3= =ADculo 37. 307 Ver secci=C3=B3n 2.2.3.= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5p= t; letter-spacing:-0.05pt">308 GONZ=C3=81LEZ CAUHAP=C3=89-CAZAUX = (2003), pp. 127. 67 </s= pan> = <img src=3D"data:image/png;base= 64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlw= SFlzAAAOxAAADsQBD6fLggAAB9RJREFUeJztzgENgDAQALHDAkZwhSyMYG4mSD4jrYIWAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAXzimA5u4qqc6pyNs763u6QQAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAD82AL2= DwICKhLI6AAAAABJRU5ErkJggg=3D=3D" width=3D"624" height=3D"808" alt=3D"" sty= le=3D"position:absolute" />para que pueda habl= arse de participaci=C3=B3n es necesario que, conforme con el principio de <= /span>= accesoriedad, &#x= a0;haya una infracci=C3=B3n cometida por un autor, a quienes los part=C3=ADcipes complementan en la ejecuci=C3=B3n d= e la infracci=C3=B3n. En resumen, si= n autor no hay part=C3=ADcipes, por lo que =E2=80=93= en ausencia de autor=E2=80=93 no es posible <= span class=3D"stl07"> exigir responsabilidad sancionadora a los su= puestos part=C3=ADcipes. 3.1.5.2. La responsabilidad del asesor profesional. =C2=BFAuto= r=C3=ADa o <s= pan class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'">participac= i=C3=B3n? <sp= an class=3D"stl07">Un caso particular es el de la responsabilidad de los as= esores profesionales en el Derecho Sancionador Tributario guatemalteco. El C=C3=B3digo Tributario ordena a esto= s profesionales la emisi=C3=B3n de sus <= /span>dict=C3=A1menes, certificaciones u otras constancias similares vinculada= s con la materia tributaria =E2=80=9Cde <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">conformidad= con las normas y principios legales, cient=C3=ADficos o t=C3=A9cnicas apli= cables=E2=80=9D;309 esto es, observando las reglas <= /p>t=C3= =A9cnicas de su oficio como el standard de ac= tuaci=C3=B3n diligente para el ejercicio de sus funciones. En principio, ello supondr=C3=ADa que la actuaci=C3= =B3n del profesional o t=C3=A9cnico que, desapegada de estos principios, sirva de base para la comisi=C3=B3n de= un il=C3=ADcito tributario generar=C3=ADa para aquel responsabilidad, </sp= an> bien por participaci=C3=B3n <spa= n class=3D"stl07">en el il=C3=ADcito cometido por el sujeto pasivo tributar= io, bajo la figura de la cooperaci= =C3=B3n, sea esta necesaria o stricto sensu, = o bien por autor=C3=ADa310 en determ= inados casos, dependiendo del rol ju= gado por el profesional o t=C3=A9cnico dentro de la organizaci=C3=B3n empre= sarial, fundamentalmente como repres= entante del contribuyente.311 A su ve= z, ese pareciera ser el sentido que le atribuye el C=C3=B3digo <span= class=3D"stl07"> Tributario, cuando tipifica el incumplimiento do= loso de sus obligaciones como supuesto aut=C3=B3nomo <span= class=3D"stl07">de generaci=C3=B3n de responsabilidad por il=C3=ADcitos tr= ibutarios.312 La redacci=C3=B3n de la norma, = sin embargo, es m=C3=A1ximamente confusa. Si bien es claro que el C=C3=B3di= go Tributario est=C3=A1 regulando = =C3=BAnicamente un supuesto de responsabilidad sancionadora y no tributaria= ,313 no resulta claro determinar a cu=C3=A1les = obligaciones se refiere como elemento material del incumplimiento: si las propias del profesional o t=C3=A9cnic= o vinculadas al cumplimiento de las obligaciones tributarias, independientemente de que estas se hayan cumplido= o no, o a las obligaciones tributarias = del tercero a quien el profesional o t=C3=A9cnico presta servicios.</sp= an>314 El desconcierto se maximiza cuando, <= /span> adicionalmente, el C=C3=B3digo Tribut= ario prescribe que la declaraci=C3=B3n de esta responsabilidad se har=C3=A1= siempre en sede penal, lo que pudiera leerse como una remisi=C3=B3n a la tipific= aci=C3=B3n de la estafa mediante = inf= ormaciones contables, cuyo n=C3=BAcleo rector es la tergiversaci=C3=B3n de = la informaci=C3=B3n contable con el </sp= an>= =C3=A1nimo de defraudar al Estado.315 Sin embargo, como es f=C3=A1cil constatar: (i) el =C3=A1mbito de aplicaci= =C3=B3n del 309 GUAT= EMALA, C=C3=B3digo Tributario, art=C3=ADculo 82. </p= >310 Ver secci=C3=B3n 3.1.5.1. 311 </sp= an>Ver secci=C3=B3n 3.1.5.3. 312 GUA= TEMALA, C=C3=B3digo Tributario, art=C3=ADculo 95. </= p>313 Al respecto, ver sentencia de la Corte de C= onstitucionalidad de Guatemala de 8 de febrero de 1994, (Instituto <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> Guatema= lteco de Contadores P=C3=BAblicos, en acci=C3=B3n de inconstitucionalidad p= arcial contra el art=C3=ADculo 42 del Acuerdo <p= class=3D"stl01" style=3D"line-height:10pt">Gubernativo 624-92, de Regla= mento de la Ley de Impuesto sobre la Renta, Expediente 231-93), p. 5. Dispo= nible en: http://143.208.58.124/Sentencias/791746.231-93.pdf. <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&#= xa0;314 Si bien, intuitivamente, la respuesta pareciera= ser la primera de estas opciones, siempre que ellas hayan determinado el <= /span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= incumplimiento de la obligaci=C3=B3n tributaria principal. = 315 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 271. As= =C3=AD se tipifica como delito aut=C3=B3nomo la participaci=C3=B3n del audi= tor, perito contador o experto en un esquema de defraudaci=C3=B3n tributar= ia, en los casos en los que la informaci=C3=B3n sirve de base para la </spa= n> comi= si=C3=B3n de ese delito. En estos casos, la regla de consu= nci=C3=B3n =E2=80=93falsa concur= rencia de delitos=E2=80=93 demanda que el tipo aplicabl= e = al profesional involucrado sea el del delito m=C3=A1s grave, defraudaci= =C3=B3n, del que =C3=A9l es =C3=BAnicamente part=C3=ADcipe, no autor. De lo= <= span class=3D"stl45" style=3D"letter-spacing:0.05pt">68 <img src=3D"data:image/png;base64,iVBORw0KGgoA= AAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQ= BD6fLggAAB9JJREFUeJztzgENgEAMALHDAT5QhxcEIe1lLEtaBS0AAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAWOSaDizxVF91T0dY76/e6QQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABMOehACArKdAsIAAAAASUV= ORK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolu= te" />tipo en cuesti=C3=B3n es m=C3=A1s limita= do que el de la declaraci=C3=B3n de responsabilidad contenida en el C=C3=B3= digo Tributario, que subjetivamente = no est=C3=A1 circunscrita =C3=BAnicamente a auditores, peritos contables o = expertos y que, por lo general de su= enunciado, parece incluir tambi=C3=A9n a abogados que emiten dict=C3=A1menes = pro= fesionales para determinar la gravabilidad o no de un determinado enriqueci= miento con el ISLR, o bien la deduci= bilidad de alguna partida de costo o de gasto para la determinaci=C3=B3n de= la renta neta gravable con este imp= uesto; y (ii) en el caso de este delito, las reglas de autor=C3=ADa ya cont= enidas en el C=C3=B3digo Penal</span= >316 son suficientes para determinar el grad= o de responsabilidad del profesional o t=C3=A9cnico, <span= class=3D"stl07">sin necesidad de remisi=C3=B3n alguna al C=C3=B3digo Tribu= tario, m=C3=A1xime cuando se tiene presente que la estafa = mediante informaciones contables no es un delito t= ributario. = As=C3=AD las cosas, y =E2=80=93por supuesto</spa= n>=E2=80=93 <= /span>salvo mejor opini=C3=B3n, pareciera que la =C3= =BAnica forma de conciliar la </p= >declar= aci=C3=B3n normativa con el resto del sistema sancionador guatemalteco, cue= sti=C3=B3n de suma importancia par= a determinar la responsabilidad sancionadora de profesionales y t=C3=A9cnic= os en general a efectos, no solo del= ISLR, sino de todo el sistema tributario, es considerar que la regla en co= mentarios atribuye responsabilidad s= ancionadora, como part=C3=ADcipes, a todos aq= uellos profesionales o t=C3=A9cnicos que, = 0;dolosamente, hayan incumplido con sus obligaciones y que, como consec= uencia de ello, se haya producido un= delito tributario. Sin embargo, teniendo en cuenta que ninguno de los deli= tos tributarios tipificados en el C= =C3=B3digo Penal prev=C3=A9 la inhabilitaci=C3=B3n para el ejercicio de pro= fesiones como pena accesoria,</spa= n>317 no parece haber justificaci=C3=B3n que= explique el porqu=C3=A9 de la separaci=C3=B3n de esta regla de las = normas generales de autor=C3=ADa y particip= aci=C3=B3n en il=C3=ADcitos tributarios, tanto infraccionales como <= span class=3D"stl07"> delictuales. En este sentido, cualquier inte= rpretaci=C3=B3n que a=C3=B1ada a la responsabilidad determinada por = este art=C3=ADculo las sanciones aplicables= a los autores lato sensu, tal como han sido = definidos en el C=C3=B3digo <= p class=3D"stl01" style=3D"line-height:12pt">Tributar= io, vulnerar=C3=ADa sin m=C3=A1s la prohibici=C3=B3n sustantiva del = bis in =C3=ADdem,318 al pretender = el doble castigo del mismo hecho sin= que exista pluriofensividad que lo justifique. 3.1.5.3. <s= pan class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'"> </sp= an>Excepciones. Responsabilidad s= ancionadora por el he= cho de terceros. Adem=C3=A1s de la personalidad como regla general= , el C=C3=B3digo Tributario permite la consagraci=C3=B3n de =C2=ABexcepciones=C2=BB,319 que fundamentalmente reproducen el esquema de responsabilida= d vicaria por el hecho de terceros, propio de la responsabilidad civil.<sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">3= 20 A este respecto, el C=C3=B3digo Tributario = distingue contrario, se producir=C3=ADa un adelantamien= to de la punibilidad de la defraudaci=C3=B3n, incompatible con las garant= =C3=ADas m=C3=ADnimas en el ejercicio del poder punitivo en un Estado demo= cr=C3=A1tico. 316 GUATEMALA, C=C3=B3dig= o Penal, art=C3=ADculo 36.1. 317 GUATEM= ALA, C=C3=B3digo Penal, art=C3=ADculo 42. La pena accesoria de inhabilitaci= =C3=B3n, sea absoluta o especial, por su naturaleza = exige que el encargado= de aplicarla sea el juez penal. 318 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">Ve= r secci=C3=B3n 2.3. 319 GUATEMALA, C=C3= =B3digo Tributario, art=C3=ADculo 77. 320 </sp= an> Seg=C3=BAn el C=C3=B3digo Civil de Guatemala, estos s= on los casos de la responsabilidad: (i) del patrono por los accidentes de <= /span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= trabajo (art=C3=ADculo 1.649) (ii) del due=C3=B1o de medios de transporte p= or los da=C3=B1os causados por accidentes de tr=C3=A1nsito (art=C3=ADculo <= /span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= 1.651); (iii) los padres, tutores o guardadores en el caso de da=C3=B1os ca= usados por menores de edad e incapaces, salvo el caso </spa= n>en el que los menores de edad que sean mayores de 15 a=C3=B1os y los inc= apaces hayan actuado con lucidez (art=C3=ADculo 1.660); (iv) el director de ense=C3=B1anza o el jefe de taller, por los da=C3= =B1os causados por sus alumnos o aprendices menores de 15 a=C3=B1os bajo </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">s= u guarda (art=C3=ADculo 1.661); (v) del principal por los hechos il=C3=ADci= tos de sus dependientes en actos de servicio (art=C3=ADculo 1.663); = (vi) l= as personas jur=C3=ADdicas, por los hechos de sus representantes en ejercic= io de sus funciones (art=C3=ADculo 1.664); (vii) el Estado = y los Municipio= s, por los da=C3=B1os causados por sus funcionarios (art=C3=ADculo 1.665); = (viii) el due=C3=B1o o cuidador de animales por = los da=C3=B1os causados = por =C3=A9stos (art=C3=ADculo 1.669); (ix) el due=C3=B1o de edificios, por = el da=C3=B1o causado por su ruina (art=C3=ADculo 1.671); </= span>69 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMo= CAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+hJREFUeJz= t1rEJAgEQAMEVNFCwk7f/Rj7+DuzBHkyOg5kKNtwCAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAWu00HLPGuPtVjOoT1vtU5HQHAbvfpgCVe1VE9p0NY7= 8rAAQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAMC/fokxA/ckSVs= cAAAAAElFTkSuQmCC" width=3D"624" height=3D"808" alt=3D"" style=3D"position:= absolute" />dos casos de responsabilidad indir= ecta: (i) la del mandante por las conductas de sus mandatarios;<span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">321= y <= /p>(ii)= la del principal, por las infracciones tributarias de sus dependientes.</s= pan>322 A estos supuestos se agrega <= span class=3D"stl07"> la responsabilidad penal de personas jur=C3= =ADdicas,323 que =E2=80=93en lo b=C3=A1sico=E2=80=93 reproduce e= l sistema de responsabilidad vicaria= por atribuci=C3=B3n,324 que imputa r= esponsabilidad a la persona jur=C3=ADdica por el hecho <= span class=3D"stl07">de sus directores, gerentes, ejecutivos, representante= s, administradores, funcionarios o empleados con participaci=C3=B3n directa en el hecho, y sin cuya intervenci= =C3=B3n no se hubiera realizado la conducta punible, <span= class=3D"stl07">as=C3=AD como en los casos de defecto de organizaci=C3=B3= n =E2= =80=93culpa in eligendo o in vigilando=E2=80=93 que haya permitido = el incumplimiento de las obligacio= nes tributarias por parte de los =C3=B3rganos societarios encargados de dic= ha tarea, lo que permite la </span= >trasl= aci=C3=B3n de la consecuencia =E2=80=93la pena=E2=80=93 a la persona jur=C3= =ADdica.325 Prima facie, el car=C3=A1cter vica= rio de la responsabilidad lesiona el car=C3=A1cter personal de la imputaci= =C3=B3n.326 Este &#= xa0;no ser=C3=A1 problema si, por el contrario, la responsabilidad se a= tribuye con base en la omisi=C3=B3n del deber = de cuidado que debi=C3=B3 tener el mandante o el principal respe= cto de la elecci=C3=B3n, o de las ejecutorias, del mandatario o dependiente.327 </span= >La= s infracciones tributarias son conductas t=C3=ADpicas, antijur=C3=ADdicas y= culpables, lo que demanda que todo <s= pan class=3D"stl07"> tipo de responsabilidad sancionadora parta si= empre de un acto propio del responsable. Esto no es otra <= span class=3D"stl07">cosa que el principio de personalidad: la relaci=C3=B3= n entre el individuo contra quien se dirige la consecuencia de lo il=C3=ADcito y la sanci=C3=B3n siempre debe v= erificarse respecto del autor del acto antijur=C3=ADdico. = Para cumplir con este postulado, el acto antijur=C3= =ADdico que origina la responsabilidad sancionadora debe <= span class=3D"stl07">ser, necesariamente, el hecho del mandante o principal= : es este quien omite el deber de cuidado en la selecci=C3=B3n y la supervisi=C3=B3n del personal a su cargo, b= ajo los l=C3=ADmites que impone la racionalidad y la <span= class=3D"stl07">naturaleza compleja de las funciones asociadas al cumplimi= ento de la obligaci=C3=B3n tributaria. La cuesti=C3=B3n <= span class=3D"stl07">radica, entonces, en la falta de tipicidad <sp= an class=3D"stl07">de esta conducta, toda vez que las soluciones normativas= guatemaltecas =E2=80=93como las de buena parte de Latinoam=C3=A9rica=E2=80=93 acuden a la traslaci=C3=B3n de la responsabilidad <sp= an class=3D"stl07"> por el hecho del otro, sin describir la omisi= =C3=B3n de cuidado en comentarios como el hecho del que <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">directa= mente se deriva la responsabilidad. Ello, adem= =C3=A1s de generar dudas razonables respecto de la correspondencia con la culpabilidad, parece ser violatorio d= e la reserva legal.328 As=C3=AD las cosas, la r= egulaci=C3=B3n penal guatemalteca329 = solventa parcialmente el problema al regular la responsabilidad de personas jur=C3=ADdicas, cuando <span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93<s= pan class=3D"stl07">adem=C3=A1s de la regla general de traslaci=C3=B3n vica= ria de la responsabilidad por el hec= ho de directores, gerentes, ejecutivos, representantes, administradores, </= span> funcionarios o empleados=E2=80=93 <sp= an class=3D"stl07">tipifica expresamente como supuestos de responsabilidad = los derivados del defecto de organi= zaci=C3=B3n de la empresa: (i) actos de los re= presentantes autorizados org=C3=A1nicamente por y (x) l= os propietarios, arrendatarios, poseedores y quien aproveche bienes, por lo= s da=C3=B1os de todo tipo que =C3=A9stos puedan = causar (art=C3=ADculo 1.= 672). 321 GUATEMALA, C=C3=B3digo Penal,= art=C3=ADculo 81. 322 GUATEMALA, C=C3= =B3digo Penal, art=C3=ADculo 83. 323 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">GU= ATEMALA, C=C3=B3digo Penal, art=C3=ADculo 38. <p= class=3D"stl01" style=3D"line-height:10pt">324= Vid. SILVA S=C3=81NCHEZ, Jes=C3=BAs Mar= =C3=ADa (2008): =E2=80=9CLa evoluci=C3=B3n ideol=C3=B3gica de la discusi=C3= =B3n sobre la responsabilidad penal </span= > de las personas jur=C3=ADdicas=E2=80=9D, Derecho Penal y Criminolog=C3=ADa, Vol. 29, No. 86-87, pp. 130-1= 31. Disponible en: https://revistas.uexternado.edu.co/index.php/derpen/art= icle/view/620/585. 325 WEFFE (2018), p.= 276. 326 Ver secci=C3=B3n 2.4. = 327 WEFFE (2018), p. 279. </= span>328 WEFFE (2018), pp. 284-285,= y secciones 2.1 y 2.4. 329 GUATEMALA, = C=C3=B3digo Penal, art=C3=ADculo 38. 70 <img src=3D= "data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNC= SVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+hJREFUeJztzlERQQEUQMHDGD8CeAm= 10koKBfyKcd2xm2ALAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAB+xGk6sMS1ulfn6Qjrfar3dAKA3S7TgSWO6lHdpiOs96qe0wkAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA4I98AV6XBAAEL0Q2AAAAAElFTkSuQmCC" w= idth=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /><= span class=3D"stl07">la persona jur=C3=ADdica; (ii) la culpa in eligendo <= /span>o in vigilando en= la gesti=C3=B3n de la empresa, y como consecuencia esta obtiene un provecho econ=C3=B3mico; (iii) hechos punib= les directamente ordenados y ejecutados por &#= xa0;la persona jur=C3=ADdica, a trav=C3=A9s de su organizaci=C3=B3n int= erna. Todo ello maximiza la necesidad de programas de cumplimiento tributario, de los que los socios y administ= radores de empresas puedan obtener la </= span>certeza de la conformidad de la actuaci=C3=B3n tributaria de la empresa c= on los est=C3=A1ndares m=C3=ADnimos </sp= an>= normativos y =C3=A9ticos de funcionamiento, para evitar sanciones.<s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">= 330 3.1.5.4= . Circunstancias exim= entes de responsabilidad penal tributaria. La extra=C3=B1a ausencia del error excusable como cau= sa de inculpabilidad.= = La responsabilidad sancionadora surge de la relaci=C3=B3n entre = la conducta antijur=C3=ADdica y su autor consciente y <s= pan class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">libre</s= pan>, eso ya se ha dicho.331 A contrario</s= pan>, ello explica que no exista responsabilidad cuan= do, por alguna raz=C3=B3n, el sujeto= est=C3=A1 privado de la consciencia o de la libertad en sus actos. En tale= s condiciones, lo hecho no puede ser= calificado como conducta, pues ello no deriv= a de la voluntad humana, y =E2=80=93ergo=E2=80=93 <span= class=3D"stl07">no cumple con el r= equisito m=C3=ADnimo de relevancia del hacer relevante en Derecho Sancionad= or. Antes que t=C3=ADpico, antijur= =C3=ADdico y culpable, el il=C3=ADcito es conducta humana: esta, se insiste, requiere una direcci=C3=B3n consciente y libre de la voluntad hacia la realizac= i=C3=B3n de un fin.332 Como puede ver= se, las situaciones descritas son s= usceptibles de excluir el car=C3=A1cter de conducta de un determinado obrar humano, por lo = que son denominadas por la doctrina causas de ausencia de acci= =C3=B3n.</span= >333 Tambi=C3=A9n hay casos en los que, contrario a la= regla general, un acto consciente y libre dirigido a lesionar <span= class=3D"stl07"> o poner en peligro un bien jur=C3=ADdico = no es = castigado. Resumidamente, ello puede deberse a= que el bien jur=C3=ADdico protegido= por la norma penal entra en conflicto con otro bien jur=C3=ADdico, defendi= do por el =C2=ABinfractor=C2=BB en u= na situaci=C3=B3n concreta, lo que debe ser resuelto por el Derecho a trav= =C3=A9s de la ponderaci=C3=B3n334. Por una parte, si el bien jur=C3=ADdico del =C2=ABinfractor=C2=BB = es de mayor valor que el protegido por <= /span>la norma penal, entonces aquel estar=C3=A1 justificado, actuando seg=C3=BAn el Derecho, y obviamente no puede = ser castigado: estaremos en presencia de un= a causa de justificaci=C3=B3n335. </= span> Por la otra, en algunas de estas situa= ciones el =C2=ABinfractor=C2=BB carece de la capacidad de entender y de que= rer 330 Vid. BLANCO= P=C3=89REZ, Alicia (2017): Corporate Compliance: Especial= Referencia al Compliance Tributario, Memoria de prueba <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > para obt= ar al grado en Derecho de la Universidad de Salamanca, pp. 34-41. Disponibl= e en: https://gredos.usal.es/jspui/bitstream/10366/136864/1/TFG_BLANCO_P%C= 3%89REZ_Alicia.pdf 331 Ver secciones 2 = y 3.1.5. 332 Ver secci=C3=B3n 2.4; WE= LZEL (1956), pp. 35-36. 333 Vid. DE LE=C3=93N VELASCO, H=C3=A9ctor An=C3=ADbal (200<span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">0)= : =E2=80=9CLa acci=C3=B3n y la omisi=C3=B3n como primer elemento del delito= =E2=80=9D, en D=C3=8DEZ RIPOLL=C3=89S, Jos=C3=A9 Luis y GIM=C3=89NEZ-SALIN= AS I COLOMER, Esther (Coords.), Manual de Derecho Penal </= span> Guatemalteco. Parte General (Ciudad de Guatemala, Ag= encia de Cooperaci=C3=B3n Espa=C3=B1ola =E2=80=93 Cons= ejo Superior del Poder Judicial), p. 155. 334 </= span>Ver secci=C3=B3n 2.2. 335 Son causas de justificaci=C3=B3n la leg=C3=ADtima defensa, el e= stado de necesidad justificado y el ejercicio leg=C3=ADtimo del Derecho, </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt; l= etter-spacing:0.05pt">seg=C3=BAn el art=C3=ADculo 24 del C=C3=B3digo Penal = de Guatemala. Es tambi=C3=A9n, el caso del consentimiento del ofendido, en = casos muy particulares de bienes jur=C3=ADdicos dis= ponibles y el consentimiento no excluya la tipicidad de la conducta. En esp= ec=C3=ADfico, son causas de justificaci=C3=B3n del da=C3=B1o consciente y = voluntario realizado en el contexto de la pr=C3=A1ctica deportiva, siempre = que el autor haya seguido los reglamentos deportivos y, evidentemente, no = haya tenido voluntad de causar el da=C3=B1o punible, seg=C3=BAn <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;el art= =C3=ADculo 153 del C=C3=B3digo Penal de Guatemala; y la e= xceptio veritatis en el caso de la injuria, ex <= /span>art=C3=ADculo 160 del C=C3=B3digo Penal </p= >de Guatemala. <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= 71 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEU= gAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAA= B8ZJREFUeJztw0ENACAMALFThW90TQSI4EfapAUAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAQLWqqY= 4+3gEAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAfOACjL2SQn54w2YAAAAASUVORK5CYII=3D" width=3D"624= " height=3D"808" alt=3D"" style=3D"position:absolute" />el acto il=C3=ADcito o su resultado, lo que demuestra su = falta = de aptitud para ser sujeto de la conminaci=C3= =B3n sancionadora: estos son los cas= os de inimputabilidad, o de falta de capacida= d de Derecho Sancionador.336 Del mismo modo, si= el bien jur=C3=ADdico del infractor es de igual o menor valor que el prote= gido por la norma penal, habr=C3=A1 = que hacer un doble examen. En primer lugar, es necesario determinar si el <= /span> =C2=ABinfractor=C2=BB, a pesar de hab= er dirigido conscientemente su voluntad a la realizaci=C3=B3n de la conduct= a, estaba consciente o no de su </= span>c= ar=C3=A1cter antijur=C3=ADdico, de su capacida= d para da=C3=B1ar o poner en peligro concreto = al bien jur=C3=ADdico de que se trate. En segundo lugar, en el s= upuesto que se establezca que el =C2=ABinfractor=C2=BB <= span class=3D"stl07">ten=C3=ADa conciencia de la antijuridicidad de la con= ducta,<= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt"= >337 es preciso evaluar las circunstancias del= obrar del =C2=ABinfractor=C2=BB, pa= ra de all=C3=AD determinar si este tuvo la posibilidad racional de adaptar = su conducta a la advertencia normati= va. En todos estos casos, tanto en el caso de ausencia de capacidad jur=C3= =ADdico- sancionadora, como el supue= sto en el que el =C2=ABinfractor=C2=BB no haya tenido v=C3=A1lidamente conc= iencia de la da=C3=B1osidad de su co= nducta, como en el caso de que al =C2=ABinfractor=C2=BB no le sea racionalm= ente exigible adaptar su conducta a = la advertencia de la norma sancionadora, estaremos en presencia de <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">causas = de inculpabilidad= .338 = <sp= an class=3D"stl07">A pesar de todo lo expuesto, plenamente aplicable a la e= xclusi=C3=B3n de la responsabilidad en el Derecho Sancionador Tributario, el C=C3=B3digo Tributario de Guatemal= a establece =C3=BAnicamente como circunstancias que excluyen la responsabilidad por il=C3=ADcitos tributarios d= os causales, ambas de inculpabilidad: la incapacidad legal y absoluta y el caso fortuito y l= a fuerza mayor.339 La primera atiende= a las denominadas causas de </span= >inimputabilidad: aquellas circunstancias que privan = totalmente al sujeto de la <p= class=3D"stl01" style=3D"line-height:12pt">concienci= a o de la libertad en sus actos,340 s= ituaci=C3=B3n que, de acuerdo con la caracterizaci=C3=B3n legal, debe </spa= n> ser </spa= n>lega= l y absoluta. La= segunda se refiere a supuestos de no exigibilidad de otra conducta= , supuestos en los = ;que al contribuyente o responsable no se le pod=C3=ADa exigir <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">razonab= lemente una conducta distinta que la del </spa= n> incumplimiento de la obligaci=C3=B3n trib= utaria material o formal. El caso fortuito entra=C3=B1a la imposibilidad </= span> material de realizaci=C3=B3n de la con= ducta exigida por la norma tributaria, que ha de determinar la <span= class=3D"stl07"> imposibilidad de actuar de otra forma no solo pa= ra =C3=A9l, sino para cualquier otro sujeto que se hubiera encontrado en las mismas circunstancias. La fuerza m= ayor supone el ejercicio de una coacci=C3=B3n sobre la voluntad del contribuyente o responsable, venci=C3=A9ndo= la, e impulsando la realizaci=C3=B3n de una conducta <span= class=3D"stl07">no deseada por el sujeto pasivo tributario.341 </= span> <span= class=3D"stl07">Sin embargo, como f=C3=A1cilmente puede notarse, el C=C3= =B3digo Tributario omite toda regulaci=C3=B3n sobre las <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">causas = de ausencia de acci=C3=B3n,342 las causas de justi= ficaci=C3=B3n343 y, particularmente n= otable, sobre el error como causa de inculpabilidad, situ= aci=C3=B3n que, respetuosamente, consideramos una deficiencia del sistema <= /span> sancionador tributario guatemalteco. = 336 WEFFE (2018), p.= 304. 337 WEFFE (2018), p. 310. = 338 Vid. WEFFE (2018), p. 312. = ;339 GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 7= 8. 340 WEFFE (2010), pp. 304-306. </spa= n> 341 WEFFE (2018), p. 312. </= span>342 A saber: actos internos, movimient= os reflejos y estados de inconsciencia, como el sonambulismo. DE LE=C3=93N = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >VELASCO (2000), p. 157. 343 A saber,= en general: leg=C3=ADtima defensa, estado de necesidad, cumplimiento del d= eber, ejercicio leg=C3=ADtimo del derecho. Vid. = ENR=C3=8DQUEZ = COJULUN, Carlos Roberto (2000): =E2=80=9CEl delito como acci=C3=B3n antijur= =C3=ADdica=E2=80=9D, en D=C3=8DEZ RIPOLL=C3=89S, Jos=C3=A9 Luis <spa= n class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">&= #xa0;y GIM=C3= =89NEZ-SALINAS I COLOMER, Esther (Coords.), Manual de Dere= cho Penal Guatemalteco. Parte General (Ciudad de = Guatemala, Agen= cia de Cooperaci=C3=B3n Espa=C3=B1ola =E2=80=93 Consejo= Superior del Poder Judicial), p. 257. 72 <span= style=3D"height:0pt; display:block; position:absolute; z-index:40"><img sr= c=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAA= BHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+xJREFUeJzt1sEJwlAUAMEN3tK= CN8uywrTkyR6sIC0YCDw+zFSwxy0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACAG2zTAYt4Vu9= qnw5heZ/qmI4AYG0G7j979aoe0yEs71d9pyMAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAADgkhO7GgQDRFXfPAAAAABJRU5= ErkJggg=3D=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:abso= lute" />Particularmente relevante es la ausenc= ia de reconocimiento del error como eximente de responsabilidad por il=C3=ADcitos tributarios, sobre todo por s= u alta incidencia en una materia tan compleja = y cambiante como lo es la tributaria. En t=C3=A9rminos generales= , el error es una anomal=C3=ADa del juicio sobre un objeto y sus caracter=C3=ADsticas, sea porque el sujeto </s= pan>ignora =E2=80=93falta absoluta= de conocimiento=E2=80=93 o porque = su conocimiento es defectuoso, sea por incompleto o por falso.344 En el ISLR, esta anormalidad cognitiva recae sobre el deber de tributar,<= /span>345 sea de forma: <= span class=3D"stl07">1. Absoluta, por la impr= esi=C3=B3n err=C3=B3nea de que una renta no se ha producido, como por ejemplo ser=C3=ADa &#= xa0;el caso de la divergencia interpretativa entre contribuyente y Admi= nistraci=C3=B3n Tributaria <p= class=3D"stl01" style=3D"line-height:12pt">respecto = del car=C3=A1cter devengado o percibido de un= a determinada renta, de acuerdo con los = principios contables de general aceptaci=C3=B3n,346 <sp= an class=3D"stl07">o bien respecto del car=C3=A1cter territorial <s= pan class=3D"stl07" style=3D"letter-spacing:-0.05pt">de una determinada renta = y, en consecuencia, de su gravabilidad con el ISLR en Guatemala,<spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">34= 7 <= span class=3D"stl07">o2. Relativa, por la= impresi=C3=B3n err=C3=B3nea de que una determinada renta es gravable bajo = un r=C3=A9gimen diferente, m=C3=A1s = benigno que el que le es realmente aplicable. Este riesgo es particularment= e notable en sistemas cedulares como= el guatemalteco, donde la base imponible348 es dividida en compartimient= os estancos, o =C2=ABc=C3=A9dulas=C2=BB, para determinar la renta gravable = y el impuesto a pagar separadamente.349 = As=C3=AD, un ejemplo sencillo de este tipo de error lo constituye la califi= caci=C3=B3n de una determinada renta= , frutos civiles derivados del uso del dinero =E2=80=93y en consecuencia, subsumible </s= pan>en= principio como renta de capital=E2=80=93350, como renta derivada = del ejercicio de las =C2=ABotras=C2=BB <= /span>actividades lucrativas a las que se refiere la definici=C3=B3n de la bas= e imponible351 en el caso del = ISLR aplicable a las actividades lucrativas= .352 Como puede verse, la anomal=C3=ADa del jui= cio que el contribuyente o responsable realiza sobre la existencia <= span class=3D"stl07"> o no de la obligaci=C3=B3n tributaria por co= ncepto de ISLR, la que =E2=80=93en =C3=BAltima instancia=E2=80=93 determina la </= span> comisi=C3=B3n del il=C3=ADcito, deriva= de una interpretaci=C3=B3n incorrecta de la normativa contentiva de derech= os y 344 WEFFE (2018= ), p. 306-307. 345 Adem=C3=A1s de la po= sibilidad que se analiza en el texto principal, que es la que ordinariament= e dar=C3=A1 lugar al error excusable como causa de inculpabilidad en el De= recho Sancionador Tributario, cabe la posibilidad de error de prohibici=C3=B3n sobre el incumplimiento =E2=80=93ya no excusable, sino a= tenuado=E2=80=93 del deber de tributar por la irraciona= lidad en el gasto p=C3=BAblico por parte del Estado. Hay que dejar a salvo= , sin embargo, el supuesto en que se demuestre fehacientemente la utilizaci= =C3=B3n de la recaudaci=C3=B3n fiscal por el Estado para la consecuci=C3= =B3n de fines il=C3=ADcitos, caso en el cual estaremos frente a una clara <= /span>causa de justificaci=C3=B3n, antes que de inculpabilidad. WEFFE= (2018), p. 311. 346 Ello podr=C3=ADa o= currir, por ejemplo, en el caso de obligaciones sometidas a condici=C3=B3n = o t=C3=A9rmino, en aplicaci=C3=B3n del art=C3=ADculo </span= >52 de la Ley de Actua= lizaci=C3=B3n Tributaria de Guatemala. Seg=C3=BAn la norma, el elemento tem= poral del hecho generador en el ISLR guatemalteco para las renta<sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">= s de las actividades lucrativas =E2=80=9Cse entiende por s= istema contable de lo devengado, el sistema contable = ;consist= ente en registrar los ingresos o los costos y gastos en el momento en que n= acen como derechos u obligaciones y no cuando se hacen efectivos<spa= n class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">= =E2=80=9D. Sobre la temporalidad del hecho generador en el ISLR,= ver WEFFE H., Carlos E. (2017): =E2=80=9CPrincipios de la imposici=C3=B3n = vs. temporalidad del hecho imponible en el impuesto sobre la renta. Notas = sobre el (nuevo) r=C3=A9gimen de disponibilidad de <= /p>ingresos, costos y gast= os=E2=80=9D, Revista de l= a Facultad de Derecho, No. 71 (Caracas, UCAB), pp. 151-188. Dispo= nible en: https://weffe.net/weffe/index.php/component/k2/item/404-principi= os-de-la-imposicion-vs-temporalidad-del-hecho- <= p class=3D"stl01" style=3D"line-height:10pt">imponible-en-el-impuesto-so= bre-la-renta-notas-sobre-el-nuevo-regimen-de-disponibilidad-de-ingresos-cos= tos-y-gastos 347 GUATEMALA, Ley de Actu= alizaci=C3=B3n Tributaria, art=C3=ADculo 4. 348 <= /span>GUATEMALA, Ley de Actualizaci=C3=B3n Tributaria, art=C3=ADculo 1. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt= ; letter-spacing:-0.05pt">349 El art=C3=ADculo 2 de la Ley de Act= ualizaci=C3=B3n Tributaria divide la renta gravable con el ISLR en Guatemal= a en tres categor=C3=ADas: (i) las rentas de las actividades lucrativas; (= ii) las rentas del trabajo; (iii) las rentas del capital y las ganancias de= capital. 350 GUATEMALA, Ley de Actual= izaci=C3=B3n Tributaria, art=C3=ADculo 88. 351 <= /span> Excluyendo, claro est=C3=A1, los casos que han sid= o regulados expresamente a este objeto en el art=C3=ADculo 15 de la Ley de = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >Actualizaci=C3=B3n Tributaria de Guatemala. 352 = GUATEMALA, Ley de Actualizaci=C3=B3n Tributaria, art=C3=ADculo 20= . = 73 <img src=3D"data:image/png;base64,iVBORw0KGgoA= AAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQ= BD6fLggAAB+hJREFUeJztzjENAgEQAMElIbwBJKEbMyig+I4CCVTkcsmMgikAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA+IfLdGCJe/WojukI672q53QC= gN2u04ElPtW7uk1HWO+cDgAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAPzyBUz0BO5NnbQiAAAAAElFTkSuQmCC" width=3D"624" height=3D"808" alt=3D"= " style=3D"position:absolute" />obligaciones d= entro de la relaci=C3=B3n jur=C3=ADdico-tributaria. Como ha sostenido con a= cierto la doctrina: =E2=80=9CSe debe tener en cuenta, en primer= lugar, la multiplicidad, variabilidad e inestabilidad de las leyes = = tributarias que se tradu= ce en una complejidad atentatoria del principio de certeza y que justifica = en no pocos casos= la confusi=C3=B3n y el equ=C3=ADvoco del contribuyente, lo cual se produci= r=C3=A1 inevitablemente mientras no exista =E2=80=98una mayor idoneidad en las expresiones d= e la ley fiscal que desprovistas del agudo tecnicismo lleven a la conciencia del pueblo al = estado de certeza=E2=80=99, de tal suerte que =E2=80=98exterioricen con precisi=C3=B3n y no = complejamente el modo de conducta fijado a una persona dada.=E2=80=9D</span= >353 En este sentido, cuando la normativ= a que regula la actividad humana, cuyo incumplimiento est=C3=A1 <spa= n class=3D"stl07"> sometido a castigo =E2=80=93como es el caso del Derecho Tributario=E2=80=93 = es sumamente complicada, de dif=C3=ADcil = ;comprensi=C3=B3n y cuya cambiante realidad impone a las personas sujet= as a su imperio una agobiante =E2=80=93y nunca completa=E2=80=93 labor de actualizaci=C3=B3n, para seguirle la pista = a los deberes impuestos por la norma fiscal. <= span class=3D"stl07"> =C2= =BFHasta qu=C3=A9 punto puede hablarse de =E2=80=9Cconocimiento de la ilici= tud=E2=80=9D que fundamente el dolo necesario para el reproche sanciona= dor tributario? Tal como se=C3=B1ala la doctrina, el incorrecto conocimient= o de los preceptos tributarios relev= antes para la existencia de una concreta infracci=C3=B3n en cuanto afectar= =C3=ADa al tipo mismo del il=C3=ADc= ito, debe ser tomado en consideraci=C3=B3n pa= ra aplicarse en materia de infracciones = tributarias.354 Ahora, si bien ninguna de e= stas circunstancias es tomada en cuenta por el C=C3=B3digo Tributario a la = hora de la determinaci=C3=B3n de la = comisi=C3=B3n o no de un il=C3=ADcito tributario, omisi=C3=B3n tanto m=C3= =A1s grave cuanto de ella depende </= span>=E2=80= =93en una medida muy importante=E2=80=93 <spa= n class=3D"stl07">la proporcionalidad del sis= tema sancionador tributario,355 ello no debe in= terpretarse como imposibilidad de invocar cau= sas de justificaci=C3=B3n o de culpabilidad en el Derecho Sancionador Tributario, especialmente en el campo de = aplicaci=C3=B3n del impuesto m=C3=A1s </= span>importante356 y complejo<spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">35= 7 de todo sistema tributario como lo es el ISL= R. La respuesta =E2=80=93parcial=E2=80=93 al problema se halla = en la declaraci=C3=B3n general contenida en el C=C3=B3digo Penal, de </span= > acuerdo con la cual este es fondo general= supletorio de todas las materias de naturalez= a penal, reguladas por otras leyes= , en cuanto estas, impl=C3=ADcita o expresamente, no dispusieren lo contrar= io.358 Ello permite = la aplicaci=C3=B3n de las causas de justificaci=C3=B3= n gen=C3=A9ricas establecidas en ese C=C3=B3d= igo, entre las cuales destacan </= p>el ej= ercicio leg=C3=ADtimo de un derecho y la posibilidad general de causas supr= alegales de justificaci=C3=B3n, como </s= pan>f=C3=B3rmulas de ponderaci=C3=B3n aplicables casu=C3=ADsticamente para aqu= ellos casos de ausencia de lesi=C3=B3n efectiva o potencial al bien jur=C3=ADdico derivada de la realizaci=C3= =B3n de una conducta en principio t=C3=ADpica.359 <= /span>Por su parte, la ausencia de regulaci=C3=B3n expresa del error, tanto de tipo como de prohibici=C3=B3n,360 <= /span>como = cau= sa de inculpabilidad en el Derecho Penal guatemalteco no significa la impos= ibilidad de exigir su 353 </sp= an>VILLEGAS, H=C3=A9ctor B. (1998): R=C3=A9gimen pena= l tributario argentino, (Buenos Aires, Ediciones Depalma), pp. 13= 6-137. 354 ZORNOZA P=C3=89REZ, Juan Jos= =C3=A9 (1992): El sistema de infracciones y sanciones trib= utarias (Los principios constitucionales del Derecho = ;sancion= ador, (Madrid, Editorial Civitas), p. 88; WEFFE (2018), p. 310. <= /span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt;= letter-spacing:-0.05pt">355 Ver secci=C3=B3n 2.2. = 0;356 Ver secci=C3=B3n 1. <p= class=3D"stl01" style=3D"line-height:10pt">357= Famosa es la expresi=C3=B3n de ALBERT EINSTEIN, seg=C3=BAn la cual =E2=80=9C<= /span>lo m=C3=A1s dif=C3=ADcil de entender en el mundo es el impu= esto sobre la renta=E2=80=9D. 358 </sp= an>GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 9. </span= >359 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 24. Al respec= to, ver ENR=C3=8DQUEZ COJULUN (2000), p. 257; y WEFFE (2010), &#x= a0;pp. 305-339.= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5p= t; letter-spacing:-0.05pt">360 Sobre la distinci=C3=B3n entre err= or de tipo y error de prohibici=C3=B3n, y su aplicaci=C3=B3n al Derecho San= cionador Tributario, ver WEFFE (2018), pp. 310-311. </span= >74 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYA= AABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+hJREFUeJzt1rE= JAgEQAMEVNFCwk7f/Rj7+DuzBHkyOg5kKNtwCAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAWu00HLPGuPtVjOoT1vtU5HQHAbvfpgCVe1VE9p0NY78rAA= QAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAMC/fokxA/ckSVscAAA= AAElFTkSuQmCC" width=3D"624" height=3D"808" alt=3D"" style=3D"position:abso= lute" />aplicaci=C3=B3n a todos los =C3=A1mbit= os del Derecho Sancionador, incluyendo al Derecho Tributario:361 <= /span>su <span= class=3D"stl07" style=3D"letter-spacing:0.05pt"> aplicaci=C3=B3n= es un imperativo de la dignidad humana,</spa= n>362 fundamental a todo el sistema jur=C3= =ADdico y reconocida constitucionalm= ente.363 3.1.5.5. Causa= s de extinci=C3=B3n de la acci=C3=B3n sancionadora tributaria <= /p>y de la ejecuci=C3=B3n de la sanci= =C3=B3n tributaria. El derecho del Estado para ejercer el <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">ius pun= iendi no es eterno. Como todo derecho subjetiv= o estatal, el ius puniendi <= span class=3D"stl07">est=C3=A1 naturalmente sometido a limitaciones.= 364 Adem=C3=A1s de otros confines, los crite= rios de idoneidad y necesidad, bajo = la forma de la subsidiariedad de la intervenci=C3=B3n punitiva,<span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">365= al igual que la = culpabilidad, bajo la forma de la personalidad,366 </sp= an>determinan l=C3=ADmites materiales y temporales al ejercicio </sp= an> del poder sancionador, de manera que (i)= el Estado ya no pueda perseguir al infractor para imponerle la sanci=C3=B3n; y (ii) el Estado, una vez impuest= a la sanci=C3=B3n, la ejecute o contin=C3=BAe ejecut=C3=A1ndola. En el </sp= an> Derecho Sancionador, estas circunstancia= s son conocidas como causas para la extinci= =C3=B3n de la pretensi=C3=B3n estata= l de imponer la sanci=C3=B3n en el caso de infracciones al ordenamiento tri= butario =E2=80=93 extinci=C3=B3n de la acci=C3=B3n=E2=80=93, o de la decadencia de la posibilidad jur=C3=ADdica de ejecutar la sa= nci=C3=B3n previamente impuesta, ext= inci=C3=B3n de la ejecuci=C3=B3n de la sanci=C3=B3n. <span= class=3D"stl07">De acuerdo con la enumeraci=C3=B3n legal,367 </sp= an>las infracciones y sanciones tributarias en Guatem= ala se extinguen por la muerte del i= nfractor, la exoneraci=C3=B3n o condonaci=C3=B3n, la declaratoria de </span= > incobrabilidad368 y la prescripci=C3=B3n. </= span>Sobran los comentarios respecto de la primera de las causas de extinci=C3= =B3n de la acci=C3=B3n penal = mencion= adas. La muerte =E2=80=93cesa= ci=C3=B3n definitiva de las funciones vitales de una persona=E2=80=93 <spa= n class=3D"stl07">extingue la </p= >person= alidad, no s=C3=B3lo f=C3=ADsica sino jur=C3=ADdica del de cuius<s= pan class=3D"stl07">. As=C3=AD, siendo que la responsabilidad por il=C3=ADc= itos tributarios es eminentemente pe= rsonal,369 la responsabilidad por la = comisi=C3=B3n de il=C3=ADcitos tributarios &#x= a0;resulta intransferible, con independen= cia del car=C3=A1cter pecuniario de la sanci=C3=B3n que eventualmente haya = sido impuesta. Como con acierto lo r= egula el C=C3=B3digo Penal, la muerte extingue la pena pecuniaria <s= pan class=3D"stl07"> impuesta pendiente de satisfacer, y todas las= consecuencias penales de la misma.370 <= p class=3D"stl01" style=3D"line-height:12pt">Igualmen= te, poco hay que decir respecto de la amnist=C3=ADa como medio de extinci= =C3=B3n de la acci=C3=B3n sancionado= ra tributaria y de la ejecuci=C3=B3n de las sanciones tributarias. La amnis= t=C3=ADa =E2=80=93denominada por el C=C3=B3digo Tributario de Guatemala =C2=ABexoneraci= =C3=B3n=C2=BB o =C2=ABcondonaci=C3=B3n=C2=BB=E2=80=93, consiste en la renuncia estatal al </= span>castigo de la infracci=C3=B3n o del delito, fundamentalmente por causas d= e pol=C3=ADtica criminal, en ejercicio del &#x= a0;361 Vid. RODR=C3=8DGUEZ BARILLAS, A= lejandro (2000): =E2=80=9CEl tipo subjetivo de los delitos de acci=C3=B3n d= olosos=E2=80=9D, en D=C3=8DEZ RIPOLL=C3=89S, Jos=C3=A9 Luis y GIM=C3=89NEZ= -SALINAS I COLOMER, Esther (Coords.), Manual de Derecho Pe= nal Guatemalteco. Parte General (Ciudad de Guatema= la, Agencia de Cooperaci=C3=B3n Espa=C3=B1ola =E2=80=93 <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >Consejo Superior del Poder Judicial), p. 207. <= p class=3D"stl01" style=3D"line-height:10pt">36= 2 Ver secciones 1 y 2. 363 <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; = letter-spacing:-0.05pt"> GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculo 2.= As=C3=AD lo defiende, en opini=C3=B3n con la que concordamos plenamente, <= /span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= RODR=C3=8DGUEZ BARILLAS (2000), p. 208. 364 </sp= an>Ver secci=C3=B3n 2. 365 Ver secc= iones 2.2.1 y 2.2.2. 366 Ver secci=C3= =B3n 2.4. 367 GUATEMALA, C=C3=B3digo T= ributario, art=C3=ADculo 75. 368 GUATEM= ALA, C=C3=B3digo Tributario, art=C3=ADculo 55. <= p class=3D"stl01" style=3D"line-height:10pt">36= 9 Ver secci=C3=B3n 3.1.5.1. 370 </spa= n>GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 103. </spa= n>75 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAY= AAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzg= ENgEAMALHDAT5QhxcEIe1lLEtaBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABgk2s6sMRTfdU9HWG9v= 3qnEwAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAMOLqUCAkIWonEAAAAASUVORK5CYII=3D" width=3D"6= 24" height=3D"808" alt=3D"" style=3D"position:absolute" />denominado principio de oportunidad, corolario de la necesidad =E2=80=93m=C3=ADnima i= ntervenci=C3=B3n=E2=80=93 en materia sancionadora.371 Su efecto es el de extinguir por completo la sanci=C3=B3n y todos sus e= fectos, de acuerdo con la dicci=C3= =B3n del C=C3=B3digo Penal.372 Es par= ticularmente importante se=C3=B1alar que la amnist=C3=ADa debe cumplir </sp= an> con las formalidades propias del acto le= gislativo; en pocas palabras, la amnist=C3=ADa debe ser otorgada por </span= > ley formal emanada del Poder Legislativo, = e igualmente la amnist=C3=ADa debe versar sobre hechos pasados <span= class=3D"stl07"> y concretos, determinando con toda precisi=C3=B3= n el alcance objetivo y subjetivo de sus efectos. Obvio es decir que, si la ley que decreta una =C2=ABamnist=C3= =ADa=C2=BB extiende sus efectos hacia hechos futuros, no podr=C3=A1 hablarse de a= mnist=C3=ADa, sino de una ley penal general que despenaliza el hecho all=C3=AD descrito. &#= xa0;La declaratoria de incobrabilidad es, tambi=C3=A9n, una forma de ej= ercicio del principio de oportunidad en = materia sancionadora.373 Dada la = naturaleza econ=C3=B3mica del bien jur=C3=ADdico que es objeto de protecci= =C3=B3n en el Derecho Tributario, la= irrelevancia del inter=C3=A9s econ=C3=B3mico= comprometido en el cumplimiento de </sp= an>= una determinada obligaci=C3=B3n tributaria, en raz=C3=B3n de su cuant=C3=AD= a, impone el cese de la persecuci=C3=B3n = ;sancionadora, fundamentalmente por motivos de econom=C3=ADa. Desde el = punto de vista financiero, no </p= >tiene = sentido que el Estado dedique ingentes recursos a la persecuci=C3=B3n de he= chos il=C3=ADcitos que, por su </= p>insig= nificancia, representan una carga econ=C3=B3mica para el Estado mayor que e= l efecto resocializador o de mayor e= ficiencia del sistema tributario que pudiera derivar de su cumplimiento. Po= r otra parte, en la medida en la que= el Derecho Sancionador est=C3=A1 consagrado a la protecci=C3=B3n de bienes= jur=C3=ADdicos, la necesidad impo= ne que la sanci=C3=B3n se aplique solo cuando ella puede lograr eficazmente= sus cometidos, lo que no es el caso= en estos aut=C3=A9nticos il=C3=ADcitos bagatela. Otro tanto debe predicarse de aquellos casos en <span= class=3D"stl07">los que, independientemente de su cuant=C3=ADa, la sanci= =C3=B3n pecuniaria tributaria sea de imposible cumplimiento: cuando el infractor = ha sido declarado en quiebra o sea de imposible ubicaci=C3=B3n, y no exista= n bienes o derechos sobre los cuales= pueda hacerse efectiva la deuda tributaria. &= #xa0;Finalmente, como se=C3=B1ala la doctrina, <span= class=3D"stl08" style=3D"font-family:'UTLUAH+Garamond Italic'">=E2=80=9C[E= ]l transcurso del tiempo, por voluntad de la ley, tiene tambi=C3=A9n como c= onsecuencia la extinci=C3=B3n de la responsabilidad penal. Se trata de una necesidad social = fundada en la realidad de las cosas, lo que aconseja poner un t=C3=A9rmino a la persecuci=C3= =B3n penal, considerando extinguido el delito o la pena. El tiempo realiza su labor y, en de= finitiva, impone a la sociedad sus condiciones. Se trata, </p= >pues, de exigencias pr=C3=A1ctica= s de una parte, y del olvido del hecho y de sus consecuencias, de la otra, = lo que hace desap= arecer la necesidad del castigo que se muestra ya como inoportuno e inneces= ario, <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">m=C3=A1xime= cuando ha desaparecido la conmoci=C3=B3n social por el impacto ocasionado = por la ruptura del equilibrio =C3=A9tico a causa del delito.=E2=80=9D374 </s= pan> As=C3=AD, el C=C3=B3digo Tributario prev=C3=A9 la pr= escripci=C3=B3n como forma de extinci=C3=B3n, tanto de la acci=C3=B3n </spa= n> sancionadora tributaria como de la sanci= =C3=B3n fiscal, por la inactividad de la Administraci=C3=B3n Tributaria </s= pan> en la persecuci=C3=B3n y castigo de los= il=C3=ADcitos tributarios en el transcurso de cinco a=C3=B1os, contados a = partir del momento de comisi=C3=B3n = del il=C3=ADcito =E2=80=93para la acci=C3=B3n= =E2=80=93 </s= pan>o quede firme la sanci=C3=B3n =E2=80=93para la ejecuci=C3=B3n=E2=80=93, </spa= n> respectivamente.375 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">&#x= a0;371 Ver secci=C3=B3n 2.2.2. <= /p>372 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 104. <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= 373 GUATEMALA, C=C3=B3digo Tributario, art=C3=AD= culo 55. 374 ARTEAGA S=C3=81NCHEZ, Al= berto (1998): Derecho Penal Venezolano, (Carac= as, Editorial McGrawHill, octava edici=C3=B3n), p. <= /p>308.= 375 GUATEMALA, C=C3=B3digo Trib= utario, art=C3=ADculo 76. 76 </= span><img src=3D"data:image= /png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAh= kiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB8ZJREFUeJztw0ENACAMALFThW90TQSI4EfapAUAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAQLWqqY4+3gEAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAfOACjL2SQn54w2Y= AAAAASUVORK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"positio= n:absolute" />En t=C3=A9rminos generales, la c= omisi=C3=B3n de il=C3=ADcitos de resultado, c= omo lo son los il=C3=ADcitos sustantivos = ;tributarios,376 viene dada por e= l momento de exigibilidad de la obligaci=C3=B3n tributaria, material o form= al, cuyo incumplimiento est=C3=A1 c= astigado. As=C3=AD, por ejemplo, en el ISLR sobre actividades lucrativas, l= a consumaci=C3=B3n vendr=C3=A1 dada = por el vencimiento del plazo para efectuar los pagos trimestrales del </spa= n> impuesto,377 o de la liquidaci=C3=B3n definitiva del impuesto vencido el plaz= o de tres meses siguientes al </p= >cierre= del ejercicio,378 a t=C3=ADtulo de c= ontribuyente. En el r=C3=A9gimen sim= plificado de ISLR sobre actividades lucrativas, para el contribuyente la co= nsumaci=C3=B3n vendr=C3=A1 dada por = el vencimiento del plazo mensual para el pago del impuesto, en los casos en= los que haya sido autorizado por la= Administraci=C3=B3n Tributaria para el pago directo de la obligaci=C3=B3n.= 379 Del = mismo modo, la consumaci=C3=B3n de il=C3=ADcitos formales respec= to de la declaraci=C3=B3n vendr=C3=A1 dada por el vencimiento del plazo de los diez primeros d=C3=ADas del mes = siguiente al de la emisi=C3=B3n de las facturas por el contribuyente para la presentaci=C3=B3n de la declaraci= =C3=B3n. En ese mismo supuesto, la consumaci=C3=B3n de <= span class=3D"stl07">los il=C3=ADcitos tributarios materiales vendr=C3=A1 d= ado por el vencimiento del plazo de diez d=C3=ADas del mes siguiente a aquel en que se emiti=C3=B3 la constanci= a de retenci=C3=B3n, para enterar las retenciones practicadas seg=C3=BAn este r=C3=A9gimen.380 </spa= n>La falta de notificaci=C3=B3n del cambio de r=C3=A9= gimen, de ordinario a simplificado, </sp= an>= estar=C3=A1 consumada al cierre del ejercicio previo a aquel en el que oper= ar=C3=A1 dicho cambio.381 En el caso del ISLR s= obre el trabajo en relaci=C3=B3n de dependencia, la consumaci=C3=B3n vendr= =C3=A1 dada por el vencimiento del= plazo de tres meses para la declaraci=C3=B3n y pago de la diferencia de im= puesto resultante, en el caso que = al trabajador-contribuyente no le hayan sido practicadas las retenciones, o= que el monto de estas retenciones h= aya sido inferior a la obligaci=C3=B3n tributaria total del trabajador.</sp= an>382 Desde el punto <span= class=3D"stl07">de vista de los patronos, responsables como agentes de ret= enci=C3=B3n de este impuesto, dentro de los diez primeros d=C3=ADas de cada mes.383 </s= pan>Finalmente, en el caso del ISLR sobre rentas pasivas o de capital, los age= ntes de retenci=C3=B3n est=C3=A1n </span= >ob= ligados a enterar el impuesto retenido dentro de los diez primeros d=C3=ADa= s del mes siguiente al de la = realiza= ci=C3=B3n del pago que d=C3=A9 lugar al nacimiento del hecho imponible,</sp= an>384 plazo que ser=C3=A1 igualmente </span= > aplicable al contribuyente en el caso de a= usencia de retenciones.385 Un r=C3=A9= gimen id=C3=A9ntico es aplicable al </sp= an>= cumplimiento de la obligaci=C3=B3n tributaria en el caso de las rentas obte= nidas por no residentes.386 Ribeira Brava, abri= l de 2021. 376 Este es el caso de la omisi=C3=B3n de pago de tributos y de la = mora, tipificados en los art=C3=ADculos 88, 89 y 92 del C=C3=B3digo = Tribut= ario de Guatemala. 377 GUATEMALA, Ley d= e Actualizaci=C3=B3n Tributaria, art=C3=ADculo 38. <= /p>378 GUATEMALA, Ley de Actualizaci=C3=B3n Tributaria, art=C3=ADc= ulo 39. 379 GUATEMALA, Ley de Actualiza= ci=C3=B3n Tributaria, art=C3=ADculos 45 y 46. <p= class=3D"stl01" style=3D"line-height:10pt">380= GUATEMALA, Ley de Actualizaci=C3=B3n Tributaria, art=C3=ADculo 4= 8. 381 GUATEMALA, Ley de Actualizaci=C3= =B3n Tributaria, GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculos 51; y 94= .1. 382 GUATEMALA, Ley de Actualizaci= =C3=B3n Tributaria, art=C3=ADculo 81. 383 </spa= n>GUATEMALA, Ley de Actualizaci=C3=B3n Tributaria, art=C3=ADculo 80. </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; l= etter-spacing:-0.05pt">384 GUATEMALA, Ley de Actualizaci=C3=B3n T= ributaria, art=C3=ADculo 94. 385 GUATEM= ALA, Ley de Actualizaci=C3=B3n Tributaria, art=C3=ADculo 95. = 0;386 GUATEMALA, Ley de Actualizaci=C3=B3n Tributaria, = art=C3=ADculos 105 y 106. 77 </= span></div></div></body></html> 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font-styl= e:normal; color:#2f5496 }h3 { margin-top:2pt; margin-bottom:0pt; page-break= -inside:avoid; page-break-after:avoid; font-family:'Times New Roman'; font-= size:14pt; font-weight:bold; font-style:normal; color:#1f3763 }h4 { margin-= top:2pt; margin-bottom:0pt; page-break-inside:avoid; page-break-after:avoid= ; font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-sty= le:normal; color:#2f5496 }h5 { margin-top:2pt; margin-bottom:0pt; page-brea= k-inside:avoid; page-break-after:avoid; font-family:'Times New Roman'; font= -size:10pt; font-weight:bold; font-style:normal; color:#2f5496 }h6 { margin= -top:2pt; margin-bottom:0pt; page-break-inside:avoid; page-break-after:avoi= d; font-family:'Times New Roman'; font-size:8pt; font-weight:bold; font-sty= le:normal; color:#1f3763 }.stl01 { font-size:12pt }.stl02 { border:1pt soli= d #000000; font-size:12pt }.stl03 { font-size:12pt }.stl05 { font-size:12pt= }span.Heading1Char { font-family:'Calibri Light'; font-size:16pt; color:#2= f5496 }span.Heading2Char { font-family:'Calibri Light'; font-size:13pt; col= or:#2f5496 }span.Heading3Char { font-family:'Calibri Light'; font-size:12pt= ; color:#1f3763 }span.Heading4Char { font-family:'Calibri Light'; font-styl= e:italic; color:#2f5496 }span.Heading5Char { font-family:'Calibri Light'; c= olor:#2f5496 }span.Heading6Char { font-family:'Calibri Light'; color:#1f376= 3 }span.stl07 { font-family:'HKRJOI+Garamond'; font-size:12pt; color:#00000= 0 }span.stl10 { letter-spacing:0pt }span.stl19 { font-family:'Times New Rom= an'; font-size:12.5pt; color:#000000 }span.stl45 { font-family:'HTRUCK+Cali= bri'; font-size:11pt; color:#000000 }span.stlsub { vertical-align:baseline = }span.stlsup { vertical-align:baseline }</style></head><body><div class=3D"= Section1"><div style=3D"border:1pt solid #000000; clear:both"><img src=3D"data:image/png;base64,iVBORw0KGgo= AAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADs= QBD6fLggAACBlJREFUeJzt1qFNA1AUQNH7k9IACQrBAkhYjkm6EFtUV+BBYmELHr85Z4IrbwEAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAD8= tTUdAEz7OVbP1XG65Ap81fqYjgCu32E6AJj2/Vi3b7Wepkv2t96r03QFAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAMGBNB2zioXqtbqZD2N5ndZ6OAG= Bvh+mATdxXL9XddAjbu2TgAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAOB/+= gUqrgnll22zhQAAAABJRU5ErkJggg=3D=3D" width=3D"624" height=3D"808" alt=3D"" = style=3D"position:absolute" />IUSTITIA et PULC= HRITUDO (ISSN 1607-4319) Vol. 02, No. 02, Julio = - Diciembre 2021 pp. 33 - 77 = Panor=C3=A1mica general del Sistema sancionador tributari= o aplicable al impuesto sobre la renta en Guatemala <span= class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'; font-size:20p= t"> Dr. Carlos E. Weffe H.=EA=A2=80 <= /span> *Autor para Correspondencia. E-mail<= a href=3D"mailto:revista.iustitia@usma.ac.pa" target=3D"_blank" style=3D"te= xt-decoration:none">: </a><a href=3D"mailto:re= vista.iustitia@usma.ac.pa" target=3D"_blank" style=3D"text-decoration:none"= >c.weffe@ibfd.org </a>Recibido: 10 de abril de 2021 <= /span> Aceptado: 1 de mayo de 2021 <s= pan class=3D"stl07"> = ___________________________________________________________________________= ___ Resumen: <= span class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'"> </s= pan>El presente trabajo se divide en dos (2) partes. La primera parte, sobre e= l sistema sancionador guatemalteco; = concretamente, sobre sus fundamentos constitucionales. Para lo cual, se des= arrollan los conceptos de: (i) reser= va legal y legalidad punitiva; (ii) proporcionalidad; (iii) non bis in =C3= =ADdem; y (iv) &#= xa0;culpabilidad. Dentro del concepto de proporcionalidad, se hace refe= rencia a los subprincipios de </p= >idonei= dad, necesidad, y proporcionalidad stricto sensu. La segunda parte, sobre la apli= caci=C3=B3n e influencia del sistema sancionador en el impuesto sobre la </= span> renta. Para ello, se desarrolla el r= =C3=A9gimen infraccional tributario, abarcando, en consecuencia: (i) la </s= pan> validez material y temporal de la ley s= ancionadora; (ii) la definici=C3=B3n y clasificaci=C3=B3n de las infraccion= es; (iii) las presunciones y l=C3= =ADmites del derecho sancionador; (iv) el concurso y reincidencia de los il= =C3=ADcitos; y (v) la responsabilida= d tributaria. Palabras clave: Derecho tributario; derec= ho sancionador tributario; impuesto sobre la renta; Guatemala. <span= class=3D"stl07"> Abs= tract: This paper is divided in two (2) parts. The first part anal= yzes the Guatemalan sanctioning system; = =EA=A2=80</p= >Senior Research A= ssociate, International Bureau of Fiscal Documen= tation (IBFD), Pa=C3=ADses Bajos. Managing Editor, IBFD <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > Observat= ory on the Protection of Taxpayers=E2=80=99 Rights. Lectur= er, Advanced Master=E2=80=99s in International Taxation, IBFD</sp= an>- University of Amsterdam, Pa=C3=ADses Bajos. Profesor Asociado y ex= Jefe de la C=C3=A1tedra de =C2=ABFinanzas P=C3=BAblicas=C2=BB, Universidad= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">Central de Venezuela. Profesor de =C2=ABDerechos Humanos y Tributaci=C3= =B3n=C2=BB, Universidad Monte=C3=A1vila. Representante alterno <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&#= xa0;por Panam= =C3=A1 al Directorio del Instituto Latinoamericano de Derecho Tributario (I= LADT). Miembro, Asociaci=C3=B3n Paname=C3=B1a <p= class=3D"stl01" style=3D"line-height:10pt">de Derecho Financiero y Trib= utario (APADEFT). Miembro, Academia Mexicana de Derecho Fiscal (AMDF). </sp= an> Coo= rdinador de la Comisi=C3=B3n de Derecho Internacional Tributario, AMDF. Abo= gado (Universidad Cat=C3=B3lica Andr=C3=A9s Bello). = Especialista en Derech= o Tributario y Doctor en Derecho (Universidad Central de Venezuela). Autor = de cuatro libros en solitario y m=C3=A1s de setenta art=C3=ADculos y cap= =C3=ADtulos de libros en materia tributaria y relacionadas. = ;33 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAA= AMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+ZJREFU= eJztzjENAgEQAMElgQIFyELsW6F+B99SI+NyZEbBFAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAe9ymA0u8qnf1nI6w3lkd0wkAdrtPB5b4Vp/qMR1hvWs6AAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAADwT35JHgTCxEbx= BwAAAABJRU5ErkJggg=3D=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"po= sition:absolute" />delving specifically, into = its constitutional foundations. To this end, the following concepts are </s= pan> explored: (i) legal reserve and punitiv= e legality; (ii) proportionality; (iii) non bis in idem; and (iv) culpability. W= ithin the concept of proportionality, reference is made to the subprinciple= s of suitability, necessity, and pro= portionality stricto sensu. = The second part focuses on the application and the in= fluence of the sanctioning system regarding the income tax. To this purpose, the tax infringement regime is exp= anded by covering: (i) the material and = temporal validity of the sanctioning law; (ii) the definition and class= ification of the infringements; (iii) </= span>the presumptions and limits of the sanctioning law; (iv) the competition = and recidivism of the offenses; <= /p>and = (v) the tax liability. Keywords: Tax law; tax penalties; = income tax; Guatemala. 1. Introducci=C3=B3n. A pesar del = auge que ha tenido la tributaci=C3=B3n indirecta en los =C3=BAltimos tiempo= s,1 el impuesto sobre la <span= class=3D"stl07"> renta (ISLR) es a=C3=BAn uno de los elementos pr= incipales de los sistemas tributarios contempor=C3=A1neos. En tanto su dise=C3=B1o toma particularmente en cuen= ta la situaci=C3=B3n individual del contribuyente, el ISLR es una de las herramientas primordiales2 </= span>para la concreci=C3=B3n pr=C3=A1ctica de los man= datos constitucionales para el siste= ma tributario3 de justicia, equidad, = tributaci=C3=B3n conforme con la capacidad contributiva e = interdicci=C3=B3n de los efectos confiscatorios de lo= s tributos, especialmente aquellos efecto de la doble o <= span class=3D"stl07">m=C3=BAltiple imposici=C3=B3n.4 Todos estos valores est=C3=A1n vinculados al llamado =C2=AB= Estado Impositivo=C2=BB,5 1 Como rasgo com=C3=BAn, es p= osible afirmar que las estructuras tributarias latinoamericanas han dado im= portancia creciente al impuesto al valor agregado (IVA). Seg=C3=BAn las e= stad=C3=ADsticas recopiladas por LORA, mientras que la r= ecaudaci=C3=B3n promedio de tributos directos ha sido del 4% del PIB en la= s =C3=BAltimas d=C3=A9cadas, 3,5 % por debajo de la media mundial, la recau= daci=C3=B3n promedio del IVA pas=C3=B3 de 2,9% del PIB a fines de la d=C3= =A9cada de 1980 a 7,9% del PIB en 2008, equiparable a la media <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&#= xa0;mundial. No= es descabellado afirmar que esa tendencia se mantiene =E2=80=93incluso, se ha acrecentado=E2= =80=93 en la actualidad al punto que puede decirse, con L= ORA, que el IVA =E2=80=9C</spa= n>ha pasado a ocupar el papel central en la pol=C3=ADtica tributa= ria=E2=80=9D. Probablemente, ello se <= p class=3D"stl01" style=3D"line-height:10pt">debe =E2=80=93seg=C3=BAn L= ORA=E2=80=93 a la mayor influencia relativa de grupos d= e altos ingresos en la pol=C3=ADtica tributaria, y a las mayores <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= posibili= dades de manipulaci=C3=B3n que ofrecen los impuestos directos en comparaci= =C3=B3n con el IVA, adem=C3=A1s de su menor visibilidad frente al ISLR. LO= RA, Eduardo (2008): =E2=80=9CEl futuro de los pactos fiscales en Am=C3=A9ri= ca Latina=E2=80=9D, Working Paper, = No. 650 = (Inter-American Development Bank, Research Department, Washington= , DC), pp. 5-6, 16, 26-27. Disponible en: https://www.econstor.eu/bitstrea= m/10419/51434/1/613978374.pdf. En el mismo sentido, ver ESPINOSA <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= SEP=C3= =9ALVEDA, Jorge (2014): =E2=80=9CLos sistemas de impuesto a la renta de Am= =C3=A9rica Latina y los convenios de doble imposici=C3=B3n </span= > vigen= tes=E2=80=9D, Derecho <spa= n class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size:= 10pt">PUCP: Revista de la Facultad de Derecho, No. 72 (Pontificia= Universidad Cat=C3=B3lica del Per=C3=BA) p. 204. </= p>Disponible en: https://d= ialnet.unirioja.es/servlet/articulo?codigo=3D4904853. </spa= n>2Por su capacidad redistributiva = y su alta sensibilidad a la capacidad contributiva, el ISLR ha sido calific= ado como la =C2=ABcolumna vertebral=C2=BB de un sistema tributario equitat= ivo. ANDINO ALARC=C3=93N, Mauro (2009): =E2=80=9CHacia un nuevo sistema </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">de= imposici=C3=B3n directa: el Impuesto a la Renta para el Ecuador un = sistema distributivo=E2=80=9D, Fiscalidad No.= 3 (Centro de Estudios Fiscales, Quito) p. 108. Disponible en: http://rep= ositorio.flacsoandes.edu.ec/bitstream/10469/3869/1/REXTN-F03-04- <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= Andino.p= df. 3 GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculo= 243. 4La do= ble o m=C3=BAltiple imposici=C3=B3n est=C3=A1 constitucional y legalmente p= rohibida en Guatemala, de conformidad con los <p= class=3D"stl01" style=3D"line-height:10pt">art=C3=ADculos 243 de la Con= stituci=C3=B3n y 153 del C=C3=B3digo Tributario. </p= >5 Bajo el con= cepto de =C2=ABEstado Impositivo=C2=BB, la relaci=C3=B3n entre sistema trib= utario y Estado social y democr=C3=A1tico de Derecho </span= >debe estructurarse </= span>a partir del uso extensivo y preferente del impuesto respect= o de las restantes formas de ingreso estatal, dado su car=C3=A1ct= er redistributivo por excelencia que permite, con base fu= ndamental en la medici=C3=B3n de la real capacidad contrib= utiva, la financiaci=C3=B3n del creciente gasto p=C3=BAblico <= /span>en funciones de asignaci=C3=B3n, y por su elasticidad, dentro de los l=C3= =ADmites que impone necesariamente el 34 <img src= =3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAAB= HNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9NJREFUeJztzgENgDAQALFDATbw= iAGUoWsqyGekVdACAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAADgE8d0YBNX9VT= ndITtvdU9nQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAID/WKrDAgILt3qKAAAAAElFTkSuQmCC" width=3D"624" height=3D"80= 8" alt=3D"" style=3D"position:absolute" />fund= amental6 para la concreci=C3=B3n pr= =C3=A1ctica de la solidaridad7 como v= alor esencial del Estado Social y </span= >De= mocr=C3=A1tico de Derecho.8 Guatemala no es una excepci=C3=B3n. La Constituci=C3= =B3n Pol=C3=ADtica, =E2=80=9Cafirmando la primac=C3=ADa de la persona huma= na como sujeto y = fin del orden social=E2=80=9D,9 organiza jur=C3=ADdica y pol=C3=ADticamente al Estado como Soc= ial de Derecho,10 para proteger a la persona y = su dignidad.11 En este contexto, la C= onstituci=C3=B3n, por una parte, reconoce = 0;como derechos fundamentales12 a= la propiedad privada, base de la tributaci=C3=B3n,13 <span= class=3D"stl07">y a la libertad de </sp= an>= industria, comercio y trabajo, de la que derivan varias de las principales = fuentes de producci=C3=B3n de la = Derecho a la actividad= estatal, para procurar por su operaci=C3=B3n la estabiliz= aci=C3=B3n de la econom=C3=ADa. WEFFE H., Carlos E. (2015): </spa= n> =E2= =80=9CTributaci=C3=B3n y Regulaci=C3=B3n. Notas introductorias al debate so= bre la funci=C3=B3n del Tributo en el Estado Social y Democr=C3=A1tico </sp= an> de <p= class=3D"stl01" style=3D"line-height:10pt">Derecho=E2=80=9D, <sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">= T= ributaci=C3=B3n yRegulaci=C3=B3n<span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt; le= tter-spacing:0.05pt">. <p= class=3D"stl01" style=3D"line-height:10pt">AVDT. </span= >pp. <= /span>55-56. Disponible </p= >e= n: https://weffe.net/weffe/index.php/component/k2/i= tem/414-tributacion-y-regulacion-notas-introductorias-al-debate- <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= sobre-la= -funcion-del-tributo-en-el-estado-social-y-democratico-de-derecho. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 6</sp= an>De acuerdo con JOSEF ISENSEE, el = Estado delineado por la Constituci=C3=B3n es =C2=ABEstado Impositivo=C2=BB, y este constituye = =E2=80= =9Cel fundamento jur=C3=ADdico constitucional del Estado S= ocial=E2=80=9D, al punto que este =C3=BAltimo =E2=80=9C<sp= an class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size= :10pt">depende inevitablemente del Estado Impositivo como = s= u veh=C3=ADculo=E2=80=9D. Bajo esas premisas, ISENSEE es de la opini=C3=B3n de que exi= ste una =C3=ADntima vinculaci=C3=B3n entre una buena </span= >Administraci=C3=B3n, = =C2=ABEstado Impositivo=C2=BB y =C2=ABprocura existencial=C2=BB. <sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">= ISENSEE, Josef (1977): =E2=80=9CSteuerstaat als Staatsform=E2=80=9D, en </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">ST= =C3=96DTER, ROLF Y THIEME, WERNER (Edit.), Beitrage zum de= utschen und europ=C3=A4ischen Verfassungs-, Verwaltungs- und Wirtschaftsrecht (T=C3=BCbingen) pp. 409-410. </= span>7En las= palabras de C=C3=89SAR GARC=C3=8DA <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">N= OVOA, =E2=80=9C= No todo tributo encaja en esta percepci=C3=B3n de la solidaridad <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= [la del Estado Social y Democr=C3=A1tico de Derecho]; sol= o aquellos que articulan la contribuci=C3=B3n de todos al sostenimiento de = los gastos p=C3=BAblicos. Se excluye= n los tributos de cariz retributivo (la tasa y, en menor med= ida, la contribuci=C3=B3n especial) en los cuales el presupuesto de los mis= mos incluye una prestaci=C3=B3n de la Administraci=C3=B3n. = En el Estado Social no es el tributo, sino el impuesto, el instrumento de l= a solidaridad. De ah=C3=AD que se hable = de Estado Imposit= ivo=E2=80=9D. GARC=C3=8DA NOVOA, C=C3=A9sar (2009): El concepto de tributo (Lima, Tax Edit= or), p. 134. 8 WEFFE (2015), pp. 49-63. = 9 GUATEMAL= A, Constituci=C3=B3n Pol=C3=ADtica, Pre=C3=A1mbulo. = 10 La Corte de Constitucionalidad, apod=C3=ADcticamente, ha se= =C3=B1alado la unanimidad doctrinal =E2=80=9Cal caracteriz= ar al Estado guatemalteco como un Estado social de Derecho, = de conformidad con la teleolog=C3=ADa ampliamente desarrollada en su recons= tituci=C3=B3n de mil novecientos ochenta y </= p>cinco=E2=80=9D. Sentencia de la Corte de Constitucionalidad= de Guatemala de 13 de julio de 2005 (Procurador de los Derechos <sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">= Humanos = vs. Instituto Guatemalteco de los Seguros Sociales, Expediente 2765-2004), = p. 4. Consultado el 17 de diciembre de 2018. Disponbile en: http://143.208= .58.124/Sentencias/806724.2765-2004.pdf. De ello se sigue, como corolario,= que la interpretaci=C3=B3n constitucional exige la ponderaci=C3=B3n entre = la libertad individual =E2=80=9Ccon = ;la igua= ldad, la solidaridad, el bienestar com=C3=BAn=E2=80=9D. En consec= uencia, =E2=80=9Cla interpretaci=C3=B3n valorativa de la C= onstituci=C3=B3n en orden a los derechos = humanos contenido= s en ella debe dar por presupuestos que: a) esos derechos son, ontol=C3=B3g= icamente, limitados, porque son derechos =E2=80=98del homb= re en sociedad=E2=80=99; y b) esos derechos son relativos y,= por ende, admiten limitaciones razonables al tenor de lo que en ese punto = habilita la Constituci=C3=B3n=E2=80=9D, <= span class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt= "> como lo= son las tributarias, por ejemplo. Sentencia de la Corte de Constitucionali= dad de Guatemala de 15 de enero de 2008 (Marie Claire Palacios Boeufgras,= Debora Mar=C3=ADa Ponce Ogaldez e In=C3=A9s Mar=C3=ADa Cruz Garc=C3=ADa, e= n acci=C3=B3n de inconstitucionalidad contra varios art=C3=ADculos de la L= ey de la Direcci=C3=B3n General de Inteligencia Civil y de la Ley Contra la= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">Delincuencia Organizada, Expediente 2837-2006), p. 10. Consultado el 17 d= e diciembre de 2018. Disponbile en: http://143.208.58.124/Sentencias/81294= 2.2837-2006.pdf. 11 GUATEMALA, Constitu= ci=C3=B3n Pol=C3=ADtica, art=C3=ADculos 1 y 4. <= p class=3D"stl01" style=3D"line-height:10pt">12= GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculos 39 y = 43. 13 La propiedad, dice L<span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:8pt; let= ter-spacing:-0.05pt">EITE DE CAMPOS, es corolario de la libertad: es libre quie= n es aut=C3=B3nomo =E2=80=93PLAT=C3=93N=E2=80=93 y di= spone de los medios materiales y esenciales de una vida digna <span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt; le= tter-spacing:0.05pt">=E2=80=93S<spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:8pt">AN= TO TOM=C3=81S DE A</spa= n>QUINO. Cada persona debe tener posibilidades = de desarrollar = libremente su personalidad y disponer de sus bienes, lo que limita directam= ente al sistema tributario en el estado democr=C3=A1tico de Derecho: la tr= ibutaci=C3=B3n debe ser tal que permita a las personas disfrutar efectivame= nte de su propiedad, y en consecuencia de su libertad. LEITE DE CAMPOS, Di= ogo (2006): O sistema tribut=C3=A1rio no Estado dos Cidada= =C3=B5s (Coimbra, Gr=C3=A1fica de Coimbra), pp. 56 y 110. Como con = acierto se=C3=B1ala ANDRADE RODR=C3=8DGUEZ, =E2=80=9Cla existencia de = razones que justifiquen la tributaci=C3=B3n no implica que = =C3=A9sta pueda ser creada de manera indiscriminada. Por lo contrario, esta= debe ser concebida sobre una serie de l=C3=ADmites que perm= itan la protecci=C3=B3n del derecho de propiedad, el derecho a una subsiste= ncia digna y otros Derechos Humanos Fundamentales, los cuale= s deben ser garantizados en todo Estado que se precie de ser considerado de= mocr=C3=A1tico. [=E2=80=A6] La tributaci=C3=B3n comienza en aquel lugar que excede l= a subsistencia humana digna m=C3=ADnima necesaria y termina en aquel lugar = en donde =C3=A9sta destruye la propiedad=E2=80=9D. &#x= a0;ANDRADE RODR= =C3=8DGUEZ, Betty (2018): Inmunidad tributaria de los dere= chos humanos. Capacidad contributiva y m=C3=ADnimo vital &= #xa0;(Ciudad = de M=C3=A9xico, Thomson Reuters), pp. 99, 126. <= p class=3D"stl01" style=3D"line-height:11pt">35 <i= mg src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2= NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9NJREFUeJztzgENgDAQAL= HDAkZwhSyMYG4yfktaBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAADYxjUdOMR= TfdU9HeF4f/VOJwAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAANjTAqLMAgKlf3uWAAAAAElFTkSuQmCC" width=3D"624" height= =3D"808" alt=3D"" style=3D"position:absolute" />renta gravable con el ISLR; y por la otra, asume la realizaci=C3=B3n de u= na serie de actividades prestacional= es14 de garant=C3=ADa de la llamada = =C2=ABprocura existencial=C2=BB,15 de= naturaleza subsidiaria y complement= aria de la iniciativa particular,16 c= uyo financiamiento depende fundamentalmente del ingreso tributario.17 Sin embargo, = estos objetivos, tan claros en el papel, no han sido alcanzados en la pr=C3= =A1ctica en los pa=C3=ADses <= p class=3D"stl01" style=3D"line-height:12pt">latinoam= ericanos: a pesar de constituir uno de los pilares fundamentales de los sis= temas tributarios de la regi=C3=B3n,= el ISLR no tiene la importancia que su capacidad redistributiva permitir= =C3=ADa prever.18 Entre las <s= pan class=3D"stl07"> causas19 destaca la evasi=C3=B3n fiscal, que puede c= alificarse como alarmante.20 Entre 20= 05 y 2009, la evasi=C3=B3n <p= class=3D"stl01" style=3D"line-height:12pt">general d= el ISLR en Guatemala promedi=C3=B3 62%,21 y para 2012 se estim=C3=B3 que el incumplimiento con el <span= class=3D"stl07"> r=C3=A9gimen de actividades lucrativas del ISLR = equivale al 40,3% de su potencial recaudatorio total.22 <sp= an class=3D"stl07" style=3D"letter-spacing:-0.05pt">La 14 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">As= =C3=AD lo ha reconocido la Corte de Constitucionalidad, al indicar pac=C3= =ADficamente que la Constituci=C3=B3n =E2=80=9Cc= onsagra el principio del Estado social prestador de servicio= s=E2=80=9D. Sentencia de la Corte de Con= stitucionalidad de Guatemala de 24 de julio de 2000 (Micela = ;Chut=C3=A1n Gramajo de D=C3=ADaz y Julio C=C3=A9sar Vargas Ju=C3= =A1rez, en representaci=C3=B3n de sus hijos menores de edad Julio Antonio <= /span> Medina Chut=C3=A1n y Andr=C3=A9s Vargas M=C3=A1rqu= ez, respectivamente, vs. Centros Educativos Lehnsen, Sociedad An=C3=B3nima,= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">Expediente 787-2000), p. 6. Consultado el 17 de diciembre de 2018. Dispon= ible en: http://143.208.58.124/Sentencias/815783.787-2000.pdf. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;Ello, al= decir de la Corte, =E2=80=9Cimplica la constante interven= ci=C3=B3n estatal para satisfacer demandas de los particulares=E2= =80=9D. Sentencia de la Corte de Constitucionalidad de Guatemala de 27 de = agosto de 2009, (Cr=C3=A9dito Hipotecario Nacional de Guatemala y Jos=C3=A9= Fidencio Garc=C3=ADa Beltet=C3=B3n vs. Procurador de los Derechos Humanos= , Expediente 4061-2008), p. 5. Consultado el 18 de diciembre = 0;de 2018. Disp= onible en: http://143.208.58.124/Sentencias/810054.4061-2008.pdf. <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > 15 Seg=C3=BAn E<sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:8pt">R= NST FORST= HOFF, la =C2=ABprocura existencial=C2=BB es el conjunto de medida= s estatales que permiten subsidiariamente la satisfacci=C3=B3n de aquellas= necesidades humanas, b=C3=A1sicas para la existencia libre y digna del ciu= dadano, a las que este no puede atender por s=C3=AD mismo. De este modo, e= l concepto se identifica con la diferencia entre el =C2=ABespacio vital dom= inado=C2=BB, el =C3=A1mbito de las necesidades humanas a las que el indivi= duo est=C3=A1 en capacidad de atender por s=C3=AD mismo, sin necesidad de i= ntervenci=C3=B3n externa; y el =C2=ABespacio vital efectivo=C2=BB, el espe= ctro de bienes y servicios que son necesarios para que el individuo realice= su existencia en condiciones que permitan el reconocimiento de su dignida= d, por una parte, y el goce efectivo de su libertad, </span= >por la otra. FORSTHOF= F, Ernst (1986): =E2=80=9CProblemas Constitucionales del Estado Social=E2= =80=9D, en ABENDROTH, Wolfgang; FORSTHOFF, Ernst y DOEHRING, Karl, = El Estado Social (Madrid, Colecci=C3=B3n Estudios Const= itucionales. Centro de Estudios Constitucionales), pp. 46-49. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;16 GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, a= rt=C3=ADculo 118. 17 <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">E= n efecto, en lo atinente a la actividad financiera p=C3=BAblica, el car=C3= =A1cter social y de derecho del Estado guatemalteco no </= span>supone necesariam= ente la gratuidad de los servicios p=C3=BAblicos. La solidaridad, tambi=C3= =A9n, se expresa fiscalmente a trav=C3=A9s del <= p class=3D"stl01" style=3D"line-height:10pt">principio de distribuci=C3=B3n causal del gasto: la traslaci=C3=B3n de los = costos p=C3=BAblicos asociados con la realizaci=C3=B3n de ciertas conductas= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">concretas a sus realizadores, dada la funci=C3=B3n de asignaci=C3=B3n de = recursos caracter=C3=ADstica del Estado Impositivo. Naturalmente, <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > para med= ir adecuadamente la capacidad contributiva, estos gastos integrar=C3=A1n ne= gativamente =E2=80=93como ded= ucciones=E2=80=93 la base <p= class=3D"stl01" style=3D"line-height:10pt">de c=C3=A1lculo del ISLR. Se= ntencia de la Corte de Constitucionalidad de Guatemala de 13 de diciembre d= e 2007, (Procurador de los Derechos Humanos vs. Concejo Municipal de Guate= mala, Expediente 39-2004), p. 12. Consultado el 17 de </spa= n>diciembre de 2018. D= isponible en: http://143.208.58.124/Sentencias/813625.39-2004.pdf. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 18 CEPAL (2016): Panorama Fisc= al de Am=C3=A9rica Latina y el Caribe 2016: las finanzas p=C3=BAblicas ante= el desaf=C3=ADo de conciliar austeridad con = crecimiento </s= pan> e<span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size:1= 0pt; letter-spacing:0.05pt">igualdad, </sp= an> (Santiago, Naciones <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt; l= etter-spacing:0.05pt"> Unidas), p. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ; letter-spacing:0.05pt">71. = Disponible <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;en: </sp= an> htt= ps://repositorio.cepal.org/bitstream/handle/11362/39939/22/S1600111_es.pdf.= = 19 </s= pan>A saber: (i) tasas= marginales m=C3=A1ximas reducidas del ISLR personal; (ii) la reducci=C3=B3= n de la base imponible debido a la existencia de amplios beneficios tribut= arios y tratamientos diferenciales; (iii) alta concentraci=C3=B3n de la ren= ta; (iv) el peso relativo de la informalidad y de los peque=C3=B1os contri= buyentes en el universo recaudatorio; (v) la baja moral tributaria, costos = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >de cumplimiento y problemas de administraci=C3=B3n tributaria; y (vi) la e= levada evasi=C3=B3n fiscal. CEPAL (2016), p. 72; LORA </spa= n>(2008), p. 6; y G=C3= =93MEZ SABA=C3=8DNI, Juan Carlos (2013): Consideraciones m= etodol=C3=B3gicas para medir la evasi=C3=B3n del impuesto sobre la <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-si= ze:10pt"> <sp= an class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size= :10pt">renta, p. 3. Disponible en: https://www.cepal.org/sites/de= fault/files/courses/files/presentacion_gomez_sabaini.pdf. <= /span>20 CEPAL (2016), pp. 71-72. <= p class=3D"stl01" style=3D"line-height:10pt">21= CEPAL (2016), p. 77; y CIAT: Estimaci=C3=B3n d= el incumplimiento tributario en Am=C3=A9rica Latina 2000-2010, p.= 20. Disponible en: https://www.cepal.org/ofilac/noticias/paginas/9/49309/= Verdi.pdf. 22 ICEFI (2015): <sp= an class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size= :10pt">Diagn=C3=B3stico y propuesta alternativa de hoja de ruta para el res= cate y reconstrucci=C3=B3n de la SAT (Guatemala, ICEFI), p. </spa= n> 9. <= /span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= Disponible en: 36 </sp= an> <= p class=3D"stl01" style=3D"line-height:12pt"><img src=3D"data:image/png;base64= ,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSF= lzAAAOxAAADsQBD6fLggAAB+ZJREFUeJztzjENAgEQAMElgQIFyELsW6F+B99SI+NyZEbBFAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAe9ymA0u8qnf1nI6w3lkd0wkAdrtPB5b4Vp/qMR1hvW= s6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAADwT35JHgTCxEbxBwAAAABJRU5ErkJggg=3D=3D" width=3D"624" heigh= t=3D"808" alt=3D"" style=3D"position:absolute" />tendencia podr=C3=ADa justificar la ca=C3=ADda en la recaudaci=C3=B3n re= al para octubre de 2015 de -6,4%, equivalente = a 0,4% del PIB, pen=C3=BAltima en la regi=C3=B3n despu=C3=A9s de= Per=C3=BA y a pesar de la reforma tributaria que ampli=C3=B3 la base imponible, al someter al impuesto los div= idendos, distribuci=C3=B3n de utilidades y ganancias de <= span class=3D"stl07">capital.23 Adem=C3=A1s de = otras posibles razones, la alta evasi=C3=B3n tributaria en el ISLR es muest= ra de la ambivalencia =C3=A9tica que, en los hechos, acompa=C3= =B1a a la implementaci=C3=B3n pr=C3=A1ctica del sistema tributario.<= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt"= >24 Al tiempo que p=C3=BAblicamente se repudia la evasi=C3=B3n fiscal, buena parte= de los contribuyentes evade si encuentra = 0;oportunidad de hacerlo,25 sin q= ue por ello el evasor deje de exigir del Estado el cumplimiento de la </spa= n> actividad prestacional que justifica al p= oder en el Estado Social de Derecho,26 como si aquel hubiese pagado todo = el tributo al que legalmente estaba obligado.27 En este sentido, se ha identificado una relaci=C3=B3n directamente proporcional entre progresividad = del sistema tributario y moral tributaria, con significativos efectos marginales.28 </s= pan>Para remediar una situaci=C3=B3n tal, m=C3=A1s all=C3=A1 de la viabilidad = de un pacto fiscal,29 la posibilidad del increment= o de la recaudaci=C3=B3n tributaria = =E2=80= =93y en consecuencia, de la capacidad del Esta= do para responder a las necesidades = financieras del Estado Social y Democr=C3=A1tico de Derecho=E2=80=93 <span= class=3D"stl07">pasa por un mayor </spa= n>c= umplimiento de la ley tributaria, entendida como expresi=C3=B3n de la volun= tad general orientada, entre = otros f= ines, a los objetivos redistributivos y de reducci=C3=B3n de las desigualda= des que es caracter=C3=ADstico del </spa= n>E= stado Impositivo, en los t=C3=A9rminos antes expuestos. <= span class=3D"stl07">Bajo estas premisas, el Derecho sancionador, sector de= l ordenamiento que orienta el ejercicio de la = m=C3=A1xima coacci=C3=B3n estatal a la protecci=C3=B3n de los va= lores fundamentales de la sociedad, encuentra = justificaci=C3=B3n =E2=80=93en el context= o del ISLR y, en general, de todo el sistema tributario=E2=80=93 en la necesaria </= p>https://icefi.org/sites/= default/files/diagnostico_y_propuesta_de_hoja_de_ruta_para_el_rescate_y_rec= onstruccion_de_l a_sat_gt_05-2015.pdf. 23 </spa= n>CEPAL (2016), pp. 37, 52. 24 OCAMPO PONCE, Manuel (2018): =E2=80=9C=C3=89tica y Moral Tribut= aria: una recuperaci=C3=B3n del pensamiento cl=C3=A1sico y cristi= ano desde la perspectiva de Santo Tom=C3=A1s de Aquino=E2=80=9D, en G=C3= =93MEZ COTERO, Jos=C3=A9 de Jes=C3=BAs y BEJAR, Luis Jos=C3=A9 (Edit.), </s= pan>=C3=89tica y Moral Tributaria (Ciuda= d de M=C3=A9xico, Thomson Reuters), p. 25; y GIARRIZZO, Victoria y SIVORI, = Juan Sebasti=C3=A1n (2010): =E2=80=9CLa inconsistencia de la moral tributa= ria: El caso de los moralistas evasores=E2=80=9D, Pecvnia:= Revista de la Facultad de Ciencias Econ=C3=B3micas y Empres= ariales No. 10 (Universidad de Le=C3=B3n), p. 98. = ;25 Como dice AFTALI=C3=93N</= span>, mucha gente que se horrorizar=C3=ADa al proponerle la comisi=C3= =B3n de un delito com=C3=BAn, encuentra interesante la informaci=C3=B3n r= especto de esquemas fiscales evasivos. Sobre esta base es posible identific= ar, como lo han hecho GIARRIZZO = y SIVORI para el caso argentino, un patr=C3=B3n de compo= rtamiento curioso: si bien un nivel alto de cumplimiento de las obligacion= es tributarias es indicio de una moral tributaria alta, no necesariamente l= a conciencia moral del deber de tributar supone un mayor =C3=ADndice de cu= mplimiento del tributo. AFTALI=C3=93N, Enrique R. (1959): = Derecho Penal Econ=C3=B3mico, (Buenos Aires, Edito= rial Depalma), p. 32, y GIARRIZZO y SIVORI (2010), pp. 98-99. &#x= a0;26 A este respecto, resulta curioso constatar que, c= ontra la creencia generalizada, los gobiernos latinoamericanos dedican al <= /span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= gasto en educaci=C3=B3n y salud 6,2% m=C3=A1s recursos fiscales que otras r= egiones del mundo en desarrollo. LORA (2008), p. 8. = 27 ANZOLA P=C3=89REZ, Oswaldo (1999): =E2=80= =9CLa ley tributaria: su interpretaci=C3=B3n y los medios legales e ilegale= s para evitar o reducir sus efectos=E2=80=9D, en Libro Homenaje a Jos=C3=A9 Andr=C3=A9s Octavio, (Caracas, Edici= ones de la Asociaci=C3=B3n Venezolana de Derecho </p= >Tributario),p. 6. </span= > 28 </p= >Vid. CASTA=C3= =91EDA RODR=C3=8DGUEZ, V=C3=ADctor Mauricio (= 2017): =E2=80=9CLa equidad del sistema tributario y su relaci=C3=B3n con </= span>la moral tributaria. Un estudio para Am=C3=A9rica Latina=E2=80=9D,= Investigaci=C3=B3n econ=C3=B3mica, Vol. 76, No.= 299 (Ciudad de M=C3=A9xico, UNAM), p. 125. 29 <= /span> Que en el caso de Guatemala, se dice, ha enfrentad= o dificultades en la pr=C3=A1ctica por las profundas desigualdades <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> sociale= s, am=C3=A9n de otras razones. LORA (2008), pp. 23-24. Ver tambi=C3=A9n ALA= RC=C3=93N DUQUE, Adolfo Jacobo (2012): =E2=80=9CAlgunas consideraciones = sobre pol=C3=ADtica fiscal en Guatemala=E2=80=9D, Revista = Jur=C3=ADdica, No. 16 (Ciudad de Guatemala, Instituto de <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> Investi= gaciones Jur=C3=ADdicas. Universidad Rafael </s= pan> Land=C3=ADvar), p. <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt; = letter-spacing:-0.05pt"> 95. = Disponib= le en: https://www.url.edu.gt/publicacionesurl/FileCS.ashx?Id=3D40761. </= span> <spa= n class=3D"stl45" style=3D"letter-spacing:0.05pt">37 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANS= UhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fL= ggAAB+tJREFUeJzt1qERwlAUAMFjQOFogW7Sv0Klh1SAoABExJ+X2a3g5BUAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA/9xWBwzxrN7VfXUI4x3Vvjo= CgNkeqwOGeFVbv5GDMz4ZOAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAgAv6AkMIBCLO+IwxAAAAAElFTkSuQmCC" width=3D"624" height=3D"808" alt=3D""= style=3D"position:absolute" />protecci=C3=B3n= del orden econ=C3=B3mico: la sanci=C3=B3n es, as=C3=AD, reacci=C3=B3n fren= te a la violaci=C3=B3n de la norma tributaria, que pone de manifiesto la preeminencia del valor protegido por l= a regla fiscal =E2=80=93el orden econ=C3=B3mico, y <= /span> la solidaridad social instrumentaliza= da en la distribuci=C3=B3n equitativa de las cargas p=C3=BAblicas de acuerd= o con la ley=E2=80=93, sirve a su protecci=C3=B3n y exterioriza =E2=80=93por ello=E2=80=93 el mandato estatal de obed= iencia a la norma. Esta respuesta,= la pena, tiene siempre lugar a costa del responsable por haber infringido = la norma, en este caso, tributaria.<= /span>30 Las consideraciones previas justifican el an= =C3=A1lisis jur=C3=ADdico del sistema represi= vo fiscal de Guatemala, a los </p= >efecto= s de determinar su idoneidad racional para asegurar la protecci=C3=B3n de l= os valores constitucionales <= p class=3D"stl01" style=3D"line-height:12pt">asociado= s al cumplimiento del ISLR en el sistema tributario guatemalteco, como conc= reci=C3=B3n =E2=80=93ya se ha <span= class=3D"stl07">dicho=E2=80=93 de los valores redis= tributivos y de justicia encarnados en la conformaci=C3=B3n del Estado como= Social y Democr=C3=A1tico de Derech= o. Para ello, dividiremos nuestra = exposici=C3=B3n sucesiva en dos partes. En la primera secci=C3=B3n, describ= iremos las reglas y principios const= itucionales b=C3=A1sicos que fundamentan el ejercicio del poder sancionador= estatal =E2=80=93ius puniendi<spa= n class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93 = en Guatemala, y su interacci=C3=B3n con los principio= s fundamentales del orden tributario= . Finalmente, en la segunda parte analizaremos la arquitectura legal del si= stema represivo fiscal en Guatemala,= tanto infraccional31 como delictual,= 32 y describiremos su interacci=C3=B3= n con el ISLR, de manera de ofrecer = algunas alternativas jur=C3=ADdicas de soluci=C3=B3n a estos problemas. </s= pan> 2. Bases constitucionales del sistema tributario sancionador guate= malteco <span= class=3D"stl07">Solo las acciones dirigidas racionalmente por la conjunci= =C3=B3n de voluntad y raz=C3=B3n pueden calificarse como humanas.33 De esta manera la = libertad, la posibilidad de ejercer la voluntad en el dise=C3=B1o y ejecuci= =C3=B3n del =C2=ABplan racional de v= ida=C2=BB34, se configura como conten= ido axiol=C3=B3gico esencial de todo orden &#x= a0;30 Vid. ROXIN, Claus (1997): </span= >Derecho Penal. Parte general. Tomo I. Fun= damentos. La estructura de la teor=C3=ADa del delito, (Madrid, Editorial Civitas), p. 81; y J= AKOBS, G=C3=BCnther (1995): Derecho= Penal. Parte General. Fundamentos y Teor=C3=ADa de la Imputaci=C3=B3n</spa= n>, </span= >(Madrid, Editorial Ma= rcial Pons), p. 8. 31 Regulado principa= lmente en el T=C3=ADtulo III del Decreto Nro. 6-91 del Congreso de la Rep= =C3=BAblica de Guatemala, contentivo del C=C3=B3digo Tributario. <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > 32 Regulado en el Cap=C3=ADtulo IV del T=C3=ADtu= lo X del Decreto Nro. 17-73 del Congreso de la Rep=C3=BAblica de Guatemala,= contentivo del C=C3=B3digo Penal. 33 <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= AQUINO, (Santo) Tom=C3=A1s de (2001): Summa Teol=C3=B3gica= (Madrid, Biblioteca de Autores Cristianos), pp. 755-756. Disponi= ble en: https://www.dominicos.org/media/uploads/recursos/libros/suma/1.pdf= ; = yKANT, Imman= uel (2007): Fundamentaci=C3=B3n de la Metaf=C3=ADsica de las Costum= bres, (San Juan de Puerto Rico, Edici=C3= =B3n de Pedro M. Rosario Barbosa), pp. 60- 61. Disp= onible en: https://pmrb.net/books/kantfund/fund_metaf_costumbres_vD.pdf. </= span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt;= letter-spacing:-0.05pt">34 </span= >RAWLS, John (1995): <= /span>Teor=C3=ADa de la Justicia, (Ciudad de M=C3=A9xic= o, Fondo de Cultura Econ=C3=B3mica), pp. 370-377; HEGEL, </= span>Georg W. F. (2005= ): Enciclopedia de las Ciencias Filos=C3=B3ficas<sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= . =C2=A7 53. (Madrid, Alianza Editorial), p. 157; y KANT, Inmanuel <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> (1873):= Principios Metaf=C3=ADsicos del Derecho, (Madri= d, Librer=C3=ADa de Victorino Su=C3=A1rez), p. 42. Disponible en: <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > http://f= ama2.us.es/fde/ocr/2006/principiosMetafisicosKant.pdf. </= span>38 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoC= AYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+dJREFUeJzt= 1sEJwgAQAMEV4iNCOtH+G/GdDuzBMo6DmQr2uQUAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AMOMxHbDEVX2q53QI6/2q73QEALsd0wFLvKp3dU6HsN6dgQMAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAYNQfAqMD92FLjrsA= AAAASUVORK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position= :absolute" />normativo,35 <spa= n class=3D"stl07">y como fundamento de la responsabilidad.36 </spa= n>En otras palabras, el Derecho es el reino de </span= > la libertad realizada a trav=C3=A9s de la = voluntad.37 Sin embargo, la voluntad <sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; letter-spacing:0= .05pt">=E2=80=93aunque libre=E2=80=93 no es absolut= a. Ella no siempre se da a s=C3=AD misma su le= y, sino que a esta le vienen impuest= os determinados l=C3=ADmites heter=C3=B3nomamente,38 en funci=C3=B3n de la libertad en = s=C3=AD, en su vinculaci=C3=B3n con la = voluntad, y de la relaci=C3=B3n del individuo con los dem=C3=A1s. Estos se = resumen, a grandes rasgos, en dos pr= ohibiciones de actuaci=C3=B3n frente a terceros: (i) ejercer coerci=C3=B3n = o restricciones a la libertad, que n= o est=C3=A9n legitimadas por la autodeterminaci=C3=B3n de la voluntad ajena= , en los casos en los que la dignida= d humana39 lo permite; y (ii) causar = da=C3=B1o.40 Bajo estas premisas, la facultad d= e obrar seg=C3=BAn la pulsi=C3=B3n41 = o el est=C3=ADmulo =E2=80=93y el placer a ellos asoc= iado= =E2=80=93 que despierta una determinada representaci=C3=B3n ps=C3=ADqui= ca de un objeto, de manera que determine al &#= xa0;sujeto a la acci=C3=B3n,42 en= cuentra l=C3=ADmites racionales en la capacidad de la conducta, as=C3=AD de= terminada, de producir interferencia= s con el =C3=A1mbito de libertad de los dem=C3=A1s,43 <span= class=3D"stl07">y, en consecuencia, en la necesidad <span= class=3D"stl07">de su represi=C3=B3n, tanto f=C3=ADsica como psicol=C3=B3g= ica.44 En la medida en la que estas b= arreras al dise=C3=B1o y concreci=C3= =B3n del =C2=ABplan racional de vida=C2=BB deban definirse heter=C3=B3nomam= ente,45 la dignidad humana <sp= an class=3D"stl07"> demanda el consentimiento del individuo cuya libertad resulta, as=C3=AD, coactivamente res= tringida. Esta idea contribuye, des= de luego, a la idea de prevenci=C3=B3n general positiva: estabilizar la fid= elidad al Derecho de 35 </span= >HART, Herbert L. A. (1990): =E2=80=9C=C2=BFExisten los derechos natural= es?=E2=80=9D, Estudios P=C3=BAblicos No. 37, (Sa= ntiago, Centro de Estudios P=C3=BAblicos de </span= > Chile), p. 46. Disponible en: https://www.cepchile.cl/cep/site/artic/20160303/a= socfile/20160303183129/rev37_hart.pdf. 36 </spa= n>Sea como la posibilidad jur=C3=ADdica relativa de realizar una determi= nada conducta o abstenerse de ella, o servir de garante </= span>de la posici=C3= =B3n jur=C3=ADdica propia o de la de un tercero, dentro de una gama m=C3=A1= s o menos amplia de posibilidades (responsabilidad-rol); o sea como la con= ciencia y libertad de los actos individuales que permiten ejercer su </span= >capacidad de elegir, respecto de su actuar en cualqui= er situaci=C3=B3n, en los t=C3=A9rminos descritos previamente (responsabili= dad-capacidad); o sea como el v=C3=ADnculo entre la acci=C3=B3n cuya con= secuencia es jur=C3=ADdicamente regulada y la persona que debe sufrir, por = tal circunstancia, una modificaci=C3=B3n de su status </s= pan>jur=C3=ADdico (responsabilidad-carga). HART, Herbert L. A. (2008): <= /span>Punishment and Responsibility. Essays in t= he Philosophy of Law (Oxford, Oxford University Press), pp. 211-2= 15; y WEFFE H., Carlos E. (2014): =E2=80=9CLa responsabilidad tributaria= =E2=80=9D, en Memorias de las XXVII Jornadas Latinoamerica= nas de Derecho Tributario, Tomo I, (Lima, = ILADT-IPDT), pp. 567-5= 70. 37 Vid. HEGEL, Georg W. F. (1968): = Filosof=C3=ADa del Derecho. =C2=A7 4, (Buenos Ai= res, Editorial Claridad), p. 47; KANT (2007), p. </p= >53; y WEFFE H., Carlos E= . (2007): =E2=80=9CLa tributaci=C3=B3n como expresi=C3=B3n de la eticidad e= n el pensamiento de G. W. F. Hegel=E2=80=9D, Revista de </= span>Derecho </= span> Tributario, No. 114, <= p class=3D"stl01" style=3D"line-height:10pt">(Car= acas, AVDT), p. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt; l= etter-spacing:0.05pt"> 95. Disponible en: https://www.academia.edu/37294122/La_Tri= butaci%C3%B3n_como_expresi%C3%B3n_de_la_Eticidad_en_el_pensa = 0;miento_de_G._= W._F._Hegel. 38 KANT (2007), p. 53. </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; l= etter-spacing:-0.05pt">39 KANT (2007), pp. 48, 51-52; y ANDRADE R= ODR=C3=8DGUEZ (2018), p. 42. 40 HART (1= 990), p. 46. 41 FREUD,= Sigmund (1992): =E2=80=9CLas pulsiones y sus destinos=E2=80=9D, en = Obras Completas, Vol. 14, (Buenos Aires, Amorrortu </sp= an> edi= tores), p. 115. Disponible en: http://www.bibliopsi.org/docs/freud/14%20-%2= 0Tomo%20XIV.pdf. 42 Vid. KANT (1873), p= p. 43, 45-46. 43 De all=C3=AD el postul= ado contractualista seg=C3=BAn el cual la uni=C3=B3n de las voluntades y fu= erzas individuales act=C3=BAa como garant=C3=ADa </p= >intercambiable de la lib= ertad de todos, y fundamenta a la sociedad civil. Vid. FEUERBACH, Paul Anse= lm (Ritter) von (1826): Lehrbuch des gemeinen in Deutschl= and g=C3=BCltigen peinlichen Rechts. =C2=A7 8 (Giessen. Verlag vo= n Georg Friedrich Heyer), p. 16. Disponible en: https://bit.ly/2FXj1k3. </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; = letter-spacing:-0.05pt">44 FEUERBACH (1826), p. 18; y FREUD, Sigm= und (1992): =E2=80=9CLa represi=C3=B3n=E2=80=9D, en Obras = Completas, Vol. 14, (Buenos Aires, Amorrortu editores), pp. 141-= 142. Disponible en: http://www.bibliopsi.org/docs/freud/14%20-%20Tomo%20XIV= .pdf. 45 Como m=C3=ADnimo, por definirs= e negativamente sobre la base de la libertad ajena. = 39 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAA= BPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzgENg= AAMwLDhAB+owwuCkIYLnietghYAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAMBPjunAElf1VOd0hPXe6p5OAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAFt9ggQCAqcKOyUAAAAASUVORK5CYII=3D" width=3D"624"= height=3D"808" alt=3D"" style=3D"position:absolute" />la poblaci=C3=B3n, y predisponer a la ciudadan=C3=ADa a comporta= rse seg=C3=BAn las normas consentidas, para formar la conciencia de la que depende, una vez m=C3=A1s, la eficac= ia del Derecho sancionador.46 De ello surgen,= en nuestra materia, los llamados axiomas del garantismo penal<span= class=3D"stl07">, garant=C3=ADas jur=C3=ADdicas para la <= span class=3D"stl07">afirmaci=C3=B3n de la responsabilidad sancionadora y d= e la aplicaci=C3=B3n de la pena y, en consecuencia, condiciones necesarias para sancionar: en su ausencia est= =C3=A1 prohibido el castigo.47 Estos = son principios, = proposiciones fundamentales =E2=80=93<= span class=3D"stl07">y por ello, especialmente importantes=E2=80=93 que definen, sistematizan y &#= xa0;condicionan todo un sistema de Derecho, en nuestro caso, el ordenam= iento sancionador.48 Los principios sirven a es= tos prop=C3=B3sitos a trav=C3=A9s de una serie de funciones. Ellos son, pri= mero, par=C3=A1metros de correcci=C3= =B3n del ordenamiento, que le permiten controlar sus propios excesos o </sp= an> configuraciones injustas; segundo, f=C3= =B3rmulas de soluci=C3=B3n de las lagunas normativas, fuera del alcance </s= pan> del cuestionado axioma de la plenitud h= ermen=C3=A9utica del Derecho, entendido =C3=BAnicamente como un <spa= n class=3D"stl07"> sistema =C2=ABcerrado=C2=BB de reglas; y tercer= o, mecanismos de justificaci=C3=B3n de los enunciados normativos que </span= > integran, como reglas, el sistema.<= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt"= >49 En otras palabras, los principios son </sp= an>man= datos de optimizaci=C3=B3n, que demandan que un determinado valor50 </sp= an>se realice =C2=ABen la mayor medida posible, de ac= uerdo a las posibilidades f=C3=A1cti= cas y jur=C3=ADdicas existentes=C2=BB.51 </p= >2.1. Reserva legal y legalidad puni= tiva. De entre estos principios, la reserva legal y la legalidad s= ancionadora ocupan lugar primordial, como = 0;es natural en toda forma de Derecho p=C3=BAblico.52 </span= >Con ellos, la libertad y la dignidad humanas obtiene= n una doble protecci=C3=B3n.<= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt"= >53 Primero, en tanto un sistema de represi=C3= =B3n heter=C3=B3nomamente ejercible frente &#x= a0;al acto de terceros que da=C3=B1a, o que constri=C3=B1e la libertad = propia, permite presuponer que los individuos = evitar=C3=A1n la pulsi=C3=B3n de realizar esas conductas<= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt"= >54 para evitar el disgusto55 </span= >propio de la pena, ampliando as=C3=AD 46 ROXIN (1997), p. 146. <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > 47 FERRAJOLI, Luigi (2001): Derecho y Raz=C3=B3n. Teor= =C3=ADa del garantismo penal, (Madrid, Editorial Trotta), pp. 92-= 93. 48 ATIENZA, Manuel y RUIZ MANERO, J= uan (1991): =E2=80=9CSobre principios y reglas=E2=80=9D, en Doxa, cuadernos de Filosof=C3=ADa del Derecho</spa= n>, </span= >No. 10, pp. 104-105. = Disponible en: http://hdl.handle.net/10045/10763. </= p>49 WEFFE H., Carlos E. (2018): Culpabilidad, in= fracciones tributarias y delitos fiscales, (Ciudad de M=C3=A9xico= , Thomson Reuters), p. 118. 50 Los valores son inicio y fin del Derecho, toda vez que de ellos = deriva, primero, el ideal del Derecho, que como = tal condiciona la elecci=C3=B3n de medios para su realizaci=C3=B3n; y segu= ndo, el criterio de valoraci=C3=B3n de las soluciones de un = ;determinado si= stema jur=C3=ADdico, como ya se ha dicho en el texto principal. Dicho de ot= ro modo, los principios son la expresi=C3=B3n de=C3=B3ntica =E2=80=93= bajo la forma performativa de un mandato=E2=80=93 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">de= los valores. Vid. WEFFE (2018), pp. 128-129. <p= class=3D"stl01" style=3D"line-height:6.5pt">51= ALEXY, Robert (2011): =E2=80=9CLos derechos fund= amentales y el principio de proporcionalidad=E2=80=9D, R= evista Espa=C3=B1ola de Derecho Constitucional, N= o. 91 (Madrid, Centro de Estudios Pol=C3=ADticos y Constitucionales), pp. 1= 1-29. Disponible en: https://recyt.fecyt.es/index.php/REDCons/article/view= /40010/22639. 52 MOLES= CAUBET, Antonio (1991): =E2=80=9CLecciones de Derecho Administrativo, part= e general=E2=80=9D, Revista de la Facultad de <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size:1= 0pt"> Ciencias Jur=C3=ADdicas y Pol=C3=ADticas, No. 82 (Caracas, Uni= versidad Central de Venezuela), p. 51. Disponible en: </spa= n>http://www.ulpiano.o= rg.ve/revistas/bases/artic/texto/RDUCV/82/rucv_1991_82_47-115.pdf. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 53 ROXIN (1997), p. 137; y FERRAJOLI (2001), p.= 363. 54 Dice FREUD<spa= n class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">:= =E2=80=9C=E2=80=A6la cultura debe ser protegida contra lo= s individuos, y sus normas, instituciones y mandamientos c= umplen esa tarea; no s=C3=B3lo persiguen el fin de estable= cer cierta distribuci=C3=B3n de los bienes, sino el de conservarlos<= span class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt= ">=E2=80=9D. FREUD, Sigmund (1992): =E2=80=9CEl porvenir de una <spa= n class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">&= #xa0;ilusi=C3= =B3n=E2=80=9D, en Obras Completas, Vol. 13 (Buen= os Aires, Amorrortu editores), p. 6. Disponible en: = http://www.bibliopsi.o= rg/docs/freud/21%20-%20Tomo%20XXI.pdf. 55 </sp= an> KANT (1873), pp. 42-43; FREUD, Sigmund (199= 2): =E2=80=9CT=C3=B3tem y Tab=C3=BA=E2=80=9D, en Obras Completas, Vol. 13 (Buenos Aires, <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;Amorrort= u editores), p. 41. Disponible en: http://www.bibliopsi.org/docs/freud/13%2= 0-%20Tomo%20XIII.pdf 40= = <img src=3D"data:image/png;b= ase64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAA= AlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzkENgEAQALHBAC5wyR9vqDoZm01aBS0AAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAhlzTgSWe6q3u6Qjr/dU3nQAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAgC0Og= gMCAj3h6cYAAAAASUVORK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style= =3D"position:absolute" />el =C3=A1mbito de pro= tecci=C3=B3n individual de la libertad,56 protegiendo los valores fundamentales de la sociedad57 y confirien= do, por esa v=C3=ADa, cierto grado de seguridad =E2=80=93jur=C3=ADdica, en tanto proveniente del &= #xa0;Derecho=E2=80=9358 a los individuos respecto de la posible amenaza exterior a dicho= s valores. Es posible afirmar que la= reserva legal y la legalidad sancionadora ofrecen protecci=C3=B3n <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; letter-= spacing:-0.05pt">con el Derecho sancionador. <= /span> Adem=C3=A1s, de esta manera el Derech= o sancionador protege en la medida en la que permite conservar <span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93 <= span class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'"> <= /p>reaf= irmar, incluso=E2=80=93 el discernimiento de lo que = es correcto y lo que no lo es, lo que es leg=C3=ADtimo, y lo que es injusto.59 = En = segundo lugar, la reserva legal y la legalidad sancionadora protegen al ind= ividuo del D= erecho = sancionador, en la medida en la que la represi=C3=B3n heter=C3=B3noma s= olo puede darse en condiciones </= p>respe= tuosas de la libertad y la dignidad del transgresor, esto es, solo a trav= =C3=A9s de la habilitaci=C3=B3n previa, = cierta, estricta y escrita contenida en la ley, expresi=C3=B3n de la vo= luntad general empe=C3=B1ada en la tutela de &= #xa0;los derechos fundamentales: fuera de este limitado =C3=A1mbito e= st=C3=A1 prohibido castigar.60 Es por= ello que se ha dicho, con acierto, = que el Derecho sancionador estructurado sobre la base de estos principios <= /span> constituye la Charta Magna <s= pan class=3D"stl07">del delincuente, garant=C3=ADa de libertad para todos.<= /span>61 As=C3=AD, es posible afirmar apod=C3=ADcticam= ente que, en la formulaci=C3=B3n principista del Estado democr=C3=A1tico de= derecho, no puede haber ni pena sin= il=C3=ADcito =E2=80=93nulla p=C5=93na sine crimine=E2=80=93 ni il=C3=ADcito sin ley =E2=80=93nullum crimen sine <= /span>= lege.62 De acuerdo con la= estructura l=C3=B3gica del apotegma, el poder punitivo requiere de la ley = como condici=C3=B3n necesaria para s= u ejercicio: la pena existir=C3=A1 solo como consecuencia del il=C3=ADcito,= y ser=C3=A1 una medida retributiva,= post delictum,63 que solo castiga por lo que se h= a hecho y no por lo que se es, o por </s= pan>lo que se aparenta ser, o por cualquier otra causa.64 <spa= n class=3D"stl07">En otras palabras, para la existencia de un il=C3=ADcito = y la aplicabilidad de una pena es co= ndici=C3=B3n necesaria la tipificaci=C3=B3n del primero y la prescripci=C3= =B3n de la segunda por la ley penal.= 65 El principio se configura, entonces, como un= a aut=C3=A9ntica regla de =C2=ABreconocimiento=C2=BB en el sentido que </sp= an> al t=C3=A9rmino da HART</sp= an>,66 porque e= specifica las condiciones y caracter=C3=ADsticas que permiten identificar a= una regla como parte del ordenamien= to sancionador:67 solo ser=C3=A1 ley = penal aquella que denote previa y </span= >56 FREUD (1992), p. 19; y ELHART, Ra=C3=BAl:= La pena seg=C3=BAn Sigmund Freud. An=C3=A1lisis y conside= raciones, p. 2. Disponible en: http://www.pensamientopenal.com.a= r/system/files/2017/06/doctrina45426.pdf. 57 </sp= an>Dice FREUD: =E2=80=9C=E2=80=A6la = cultura debe ser protegida contra los individuos, y sus normas, institucion= es y mandamientos cumplen esa tarea; no s=C3=B3lo </= span>persiguen = el fin de establecer cierta distribuci=C3=B3n de los bienes, sino el de con= servarlos=E2=80=9D. FREUD, Sigmund (1992), p. 6. Ver ta= mbi=C3=A9n WEFFE H., Carlos E. (2010): Garantismo y Dere= cho Penal Tributario en Venezuela, (Carcas, Editorial Globe), pp.= 313-314. 58 Vid. MAR= T=C3=8DNEZ ROLD=C3=81N, Luis y FERN=C3=81NDEZ SU=C3=81REZ, Jes=C3=BAs (1999= ): Curso de Teor=C3=ADa del Derecho= , (Barcelona, Ariel), p. 202. 59 </spa= n>FREUD (1992), pp. 39-40; y ELHART, p. 5. <p= class=3D"stl01" style=3D"line-height:10pt">60 = FERRAJOLI concibe al de= recho penal como =E2=80=9Cinstrumento de tutela de los der= echos fundamentales, definiendo =C3=A9stos normativamente los =C3=A1mbitos y l=C3=ADmites de aqu=C3=A9l en cuanto bienes que no est=C3= =A1 justificado lesionar ni con los delitos ni con los castigos<span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">= =E2=80=9D. FERRAJOLI (2001), p. 335. = 61 JIM=C3=89NEZ DE AS=C3=9AA, Luis (1997): La ley y el delito, (Bu= enos Aires, Abeledo Perrot), pp. 92-93. Basado en las ideas de <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt; le= tter-spacing:0.05pt"> VON L= ISZT, critica el uso del t=C3=A9= rmino. ROXIN (1997), p. 138, en nota al pie. 62 = FEUERBACH (1826) =C2=A720, p. 23; y JAKOBS, G=C3= =BCnther (1995): Derecho Penal. Parte General. Fundamentos= y teor=C3=ADa de la imputaci=C3=B3n, (Madrid, Edi= torial Marcial Pons), p. 79. 63 FERRAJO= LI (2001), p. 368. 64 FERRAJOLI (2001),= p. 369. Sobre el Derecho Sancionador =C2=ABde acto=C2=BB, ver secci=C3=B3n= 2.2.2. 65 FERRAJOLI (2001), p. 371. </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; = letter-spacing:-0.05pt">66 HART, Herbert L. A. (1998): <sp= an class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size= :10pt">El Concepto de Derecho, (Buenos Aires, Abeledo-Perrot), pp= . 117-118. 67 FERRAJOLI (2001), p. 374= . = 41 <img src=3D"data:image/png;base64,iVBORw0KGgoAA= AANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQB= D6fLggAAB9JJREFUeJztzgENgEAMALFDA06wg0MEoO9lLEtaBS0AAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAACYck0Hlniqr7qnI6z3V+90AgAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAgCUOyWgCAvvOv6YAAAAASUVO= RK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolut= e" />taxativamente las figuras de il=C3=ADcito= y de pena,68 emanada del legislador = =E2=80= =93=C2=ABmera=C2=BB legalidad, o reserva legal= punitiva=E2=80=93 y construida sobre la base de t=C3=A9rminos de extensi=C3=B3n determi= nada en la definici=C3=B3n de las </span= >fi= guras il=C3=ADcitas, para que sea posible su aplicaci=C3=B3n en el lenguaje= judicial como predicados =C2=ABverdaderos=C2=BB de los hechos procesalmente comprobados: legalidad punitiva = =C2=ABestricta=C2=BB, de acuerdo con la cual la pena <span= class=3D"stl07">solo es aplicable con base en la ley.69 <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">= As=C3=AD, la reserva legal punitiva, expresada en la proposici= =C3=B3n nullum crimen, nulla p=C5=93na sine lege, requiere desdoblarse en varias = acepciones, o puntos de vista desde los cuales quedan debidamente delimitad= o el =C3=A1mbito material de aplicac= i=C3=B3n del Derecho sancionador (se protege al ciudadano con el Derecho sancionador) y, al tiempo, resultan salvaguardadas las gara= nt=C3=ADas ciudadanas frente al potencial abuso del Estado (se protege al ciudadano del Derecho sancionador). Estas condiciones se resumen =E2=80=93 <p= class=3D"stl01" style=3D"line-height:12pt">sumariame= nte=E2= =80=93 en el car=C3=A1cter previo<spa= n class=3D"stl07">, cierto, estricto = y escrito de la ley pen= al.70 La ley penal debe ser previa <sp= an class=3D"stl07">a los hechos que pretenden ser juzgados bajo su imperio:= as=C3=AD, la ley es advertencia,71 crit= erio de discernimiento llamado a influir sobre el ejercicio de la libertad = individual, desestimulando as=C3=AD = el dise=C3=B1o y ejecuci=C3=B3n del =C2=ABplan racional de vida=C2=BB poten= cialmente da=C3=B1ino de terceros, </spa= n>y= , en esa forma, f=C3=B3rmula de prevenci=C3=B3n de la comisi=C3=B3n del acto il=C3=ADcito y justificaci=C3=B3n de la </s= pan>re= tribuci=C3=B3n posterior, dada la reprochabilidad de la que se reviste la conducta en raz=C3=B3n de su tipifi= caci=C3=B3n. De ello deriva la exige= ncia de la lex scripta: solo en la medida en = la que la norma sancionadora ha sido </s= pan>emitida seg=C3=BAn el procedimiento de producci=C3=B3n normativa previsto = en el ordenamiento, podr=C3=A1 esta </sp= an>advertir eficazmente = a sus destinatarios, proscribi=C3=A9ndose as=C3=AD la= posibilidad de castigar consuetudin= ariamente.72 M=C3=A1xime cuando, como= se ha dicho precedentemente, las limitaciones a la libertad ciudadana en el dise=C3=B1o y concreci=C3=B3n del = =C2=ABplan racional de vida=C2=BB suponen, en resguardo de la dignidad humana, el consentimiento de los gobernados: as=C3=AD como en el Derecho tributario n= o hay tributaci=C3=B3n sin represent= aci=C3=B3n =E2=80=93no taxation without representation=E2=80=93, en el Derecho sancionador tampoco: &#x= a0;al no haber il=C3=ADcito sin ley, y no haber ley =E2=80=93en el Estado Democr=C3=A1tico de Derecho=E2=80=93 sin representaci=C3=B3n, </s= pan>entonces no hay il=C3=ADcito sin representaci=C3=B3n.73 Simult=C3=A1neamente, la ley penal = debe ser estricta: la conducta punible es sol= o aquella detalladamente descrita en= la ley penal, de modo que la actividad jurisdiccional permita <span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93<s= pan class=3D"stl07">y se limite=E2=80=93 a la verifi= caci=C3=B3n de la verdad o falsedad = f=C3=A1ctica del enunciado normativo. Esta garant=C3=ADa se desdobla en un = triple sentido. Por una parte, combi= nando esta salvaguarda con la de lege pr=C3=A6via, la ley penal es solo aplicable a los &#x= a0;hechos precisamente descritos como il=C3=ADcitos por ella luego de s= u entrada en vigor; esto es, la <= /p>proh= ibici=C3=B3n de retroactividad contra reo y, = consecuencialmente, la ultractividad de la le= y penal que deja de castigar, sea en todo o en parte, como exi= gencia irrenunciable del Estado de Derecho.74 En segundo lugar, no pued= e haber una descripci=C3=B3n =C2=ABabierta=C2=BB, gen=C3=A9rica, que no per= mita la identificaci=C3=B3n plena de </s= pan>68 FERRAJOLI (2001), pp. 377-378. <= /p>69 FERRAJOLI (2001), p. 378. 70 </spa= n>JAKOBS (1995), p. 88. 71 ROXIN (1= 997), p. 137. 72 ROXIN (1997), pp. 140,= 159-160: y JAKOBS (1995), pp. 88-89, 108-109. <= p class=3D"stl01" style=3D"line-height:10pt">73= ROXIN (1997), p. 145; y WEFFE (2010), p. 246. JAKOBS </= span>fundamenta solo parcialmente al nullum crimen et nulla p=C5=93na sine lege en el p= rincipio democr=C3=A1tico, dejando a salvo el problema de la retroactividad= pro reo, la medida de la pena o la prohibici=C3= =B3n de leyes indeterminadas, en un sentido que, antes que contradecir, pr= ecisa lo dicho en el texto principal JAKOBS (1995), = p. 80. = ;74 FERRAJOLI (2001), pp. 381-382; ROXIN (1997), p. 161= ; y JAKOBS (1995), pp. 111-112, 124-126. 42 <span= style=3D"height:0pt; display:block; position:absolute; z-index:10"><img sr= c=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAA= BHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+lJREFUeJzt0LENwlAUwECjpEO= skB2zShZjGjoKhqB4fHE3geUCAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAA/sttOmARW3XPL773rl7TEQCsbZ8OWMRRndVjOoTlPatrOgIAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAB+wQcADAQDGkpAXQAAAABJRU5ErkJ= ggg=3D=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute= " />los hechos sancionables a partir de la des= cripci=C3=B3n normativa,75 lo que pro= scribe al reenv=C3=ADo indeterminado= y a la integraci=C3=B3n anal=C3=B3gica =E2=80=93o = prohibici=C3=B3n de generalizaci=C3=B3n=E2=80=93 d= el Derecho sancionador.76 <= /span>Por =C3=BAltimo, el car=C3=A1cter estricto de l= a ley penal presupone todas las dem=C3=A1s garant=C3=ADas, tanto <sp= an class=3D"stl07"> las materiales de materialidad de la acci=C3= =B3n, lesividad del resultado y culpabilidad, como las procesales <s= pan class=3D"stl07"> de presunci=C3=B3n de inocencia, carga de la = prueba y derecho a la defensa, a falta de las cuales no puede quedar satisfecho.77 Como resulta ya evidente, todos estos sentidos del principio rec= onducen a la idea de certeza= 78 como corolario de la seguridad jur=C3=ADd= ica en el Derecho sancionador, en forma = sustancialmente similar a la de nuestra disciplina: as=C3=AD como no ha= y tributum sine lege, no hay, entonces, </spa= n> il=C3=ADcito ni pena sin lege certa</spa= n>.79 Todas estas premisa= s fundan al Derecho sancionador guatemalteco, tanto general como especial <= /span>= en lo <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">tributario<= /span>, como mandatos de optimizaci=C3=B3n del sistem= a represivo. As=C3=AD lo consagra la Constituci=C3=B3n <= span class=3D"stl07">Pol=C3=ADtica, al declarar at=C3=ADpicas a las conduct= as que no hayan sido tipificadas y penadas previamente a su realizaci=C3=B3n por la ley,80 <spa= n class=3D"stl07">con independencia del sector del ordenamiento encargado d= e la regulaci=C3=B3n de los bienes j= ur=C3=ADdicos as=C3=AD protegidos,81 = y la retroactividad de la regulaci=C3=B3n sancionadora m=C3=A1s benigna al = infractor.82 Otro tanto predica el C=C3=B3digo Penal, cuando establece di= scriminadamente las distintas </p= >acepci= ones del principio: lex pr=C3=A6via et scripta, en t=C3=A9rminos id=C3=A9nticos a los constitucionales;83 </spa= n>y de lex stricta et certa, a trav=C3= =A9s de la prohibici=C3=B3n de integraci=C3=B3n anal=C3=B3gica en la interp= retaci=C3=B3n y aplicaci=C3=B3n de la ley = 0;penal.84 Tambi=C3=A9n el C=C3= =B3digo Procesal Penal consagra expresamente la lex pr=C3=A6via et scripta= , prohibiendo &#x= a0;el inicio del proceso y la imposici=C3=B3n de penas que no hubieren = sido establecidas con anterioridad.85 <p= class=3D"stl01" style=3D"line-height:12pt">Por su pa= rte, el C=C3=B3digo Tributario consagra la reserva legal punitiva para infr= acciones y sanciones, incluyendo rec= argos y multas,86 los procedimientos = administrativos y jurisdiccionales sancionadores tributarios87 y la extin= ci=C3=B3n de la acci=C3=B3n penal y de la ejecuci=C3=B3n de la pena, respec= to de las infracciones tributarias,<= /span>88 adem=C3=A1s de la prohibici=C3=B3n = de analog=C3=ADa para el establecimiento de infracciones y sanciones </span= > tributarias =E2=80=93lex stricta et certa</span= >=E2=80=93</s= pan>89 y de= la garant=C3=ADa de lex pr=C3=A6via a trav= =C3=A9s de la regla de retroactividad pro reo.90 No o= bstante, el C=C3=B3digo Tributario condiciona la operatividad pr=C3=A1ctica= de la retroactividad pro reo a la ausencia de cosa juzgada = formal, administrativa o judicial, respecto de= l caso. En nuestra opini=C3=B3n ello </s= pan>es inconstitucional, pues contradice, por li= mitativo, el car=C3=A1cter absoluto del mandato de la Constituci=C3=B3n</sp= an>91 75 JAKOBS (1995), p. 95. = 76 JAKOBS (1995), p. 100. </= span>77 FERRAJOLI (2001), p. 380. <= p class=3D"stl01" style=3D"line-height:10pt">78= ROXIN (1997), p. 138; y JAKOBS (1995), pp. 81-82. = 0;79 WEFFE (2010), pp. 244-245. = 80 Art=C3=ADculo 17, Constituci=C3=B3n Pol=C3=ADtica de Guatem= ala. 81 = ;Lo que, eviden= temente, incluye a la tributaci=C3=B3n como objeto fundamental de protecci= =C3=B3n del Derecho sancionador econ=C3=B3mico. As=C3=AD lo confirma el ar= t=C3=ADculo 239, inciso f) de la Constituci=C3=B3n, que somete a la reserva= de ley dictada por el Congreso la tipificaci=C3=B3n de las infracciones = y sanciones tributarias. 82 GUATEMALA, = Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculo 15. <= /p>83 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculos 1 y 2. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 84 GUATEMALA, C=C3=B3dig= o Penal, art=C3=ADculo 7. </p= >85 GUATEMALA, C=C3=B3digo Procesal Penal, art=C3=ADculos 1 y 2. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt= ; letter-spacing:-0.05pt">86 GUATEMALA, C=C3=B3digo Tributario, a= rt=C3=ADculo 3.4. 87 GUATEMALA, C=C3=B3= digo Tributario, art=C3=ADculo 3.5. 88 <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 3.7. </spa= n>89 GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 5. </spa= n> 90 GUATEMALA, C=C3=B3digo Tributario, art=C3= =ADculos 7.3 y 66. 91 GUATEMALA, Consti= tuci=C3=B3n Pol=C3=ADtica, art=C3=ADculo 15. 43 <= span style=3D"height:0pt; display:block; position:absolute; z-index:11"><im= g src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2N= AAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzgENgAAMwLD= hAB+owwuCkIYLnietghYAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAMBPjunAElf1VOd0hPXe6p5OAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAFt9ggQCAqcKOyUAAAAASUVORK5CYII=3D" width=3D"624" heigh= t=3D"808" alt=3D"" style=3D"position:absolute" />al respecto: cuando cualquier ley posterior al hecho castigado <s= pan class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93</span= >incluso si ha sido derogada=E2=80=93 sea m=C3=A1s beneficiosa para el infr= actor, =C3=A9sta deber=C3=A1 aplicarse totalmente y sin condiciones al castigo del hecho= .92 2.2. Proporcionalidad. Como ya se ha dicho,93 <s= pan class=3D"stl07">los principios son mandatos de optimizaci=C3=B3n</sp= an>, que demandan que un determinado valor= 94 se realice =C2=ABen la mayor medid= a posible, de acuerdo a las posibilidades f=C3=A1cticas y jur=C3=ADdicas </= span> existentes=C2=BB.95 <s= pan class=3D"stl07">Esa estimaci=C3=B3n de la medida de realizaci=C3=B3n = plausible del valor, en el contexto de la </sp= an> concreci=C3=B3n pr=C3=A1ctica del Derech= o,96 es la esencia del concepto de pr= oporcionalidad, que est=C3=A1 </p= >confor= mado por tres subprincipios: idoneidad, necesidad y proporcionalidad en sen= tido estricto. De un lado, los princ= ipios de idoneidad y necesidad responden a la necesaria estimaci=C3=B3n de = las posibilidades f=C3=A1cticas de = realizaci=C3=B3n de una determinada acci=C3=B3n, en t=C3=A9rminos asimilabl= es a los del =C3=B3ptimo de Pareto.<= /span>97 Del otro, la proporcionalidad </spa= n>stri= cto sensu atiende a las posibilidades jur=C3= =ADdicas de concreci=C3=B3n de los v= alores en la mayor medida posible.98 El subprin= cipio de idoneidad se refiere a la racionalidad teleol=C3=B3gica<sp= an class=3D"stl07">, o lo que es lo mismo, a la relaci=C3=B3n entre los fines perseguidos por el sistema y los = medios ordenados para su consecuci=C3=B3n, excluy=C3=A9ndose a f= ortiori el empleo de aquellos mecanismos que o= bstruyan, o que alcancen en menor medida, la &= #xa0;realizaci=C3=B3n de estos objetivos. Por su parte, el subprincip= io de necesidad representa a la racionalidad axiol=C3=B3gica: = la relaci=C3=B3n entre los fines perseguidos, los medios utilizados y los <= /span>= valores que, en estas circunstancias, ven comprometida su concreci=C3=B3n pr=C3=A1= ctica. Ello demanda del mecanismo para la = 0;regulaci=C3=B3n de una situaci=C3=B3n jur=C3=ADdica que se logre el p= rincipio que inspira a la norma en la mayor medida posible, con la menor afectaci=C3=B3n posible de otros valores fundamentales. As=C3=AD, entre dos medios = igualmente id=C3=B3neos para lograr = la realizaci=C3=B3n del valor expresado de=C3=B3nticamente en un principio = P1, se debe elegir <= span class=3D"stl07">aqu=C3=A9l que sea menos lesivo frente a otro principi= o P2, que tambi=C3=A9n forma parte de= l ordenamiento, en 92 </span= >En el =C3=BAnico caso del que tenemos conocimiento en el que la Corte d= e Constitucionalidad haya tratado judicialmente el <= /p>tema, esta no entr=C3= =B3 al conocimiento de la inconstitucionalidad que aqu=C3=AD se alega, sobr= e la base de defectos formales de la impugnaci=C3=B3n. Sentencia de la Cor= te de Constitucionalidad de Guatemala de 27 de enero de 2015, (Wapa, S. A.,= en acci=C3=B3n de inconstitucionalidad contra el art=C3=ADculo 66 del C= =C3=B3digo Tributario, Expediente 4346-2013). Disponible en: = 0;http://143.20= 8.58.124/Sentencias/830007.4346-2013.pdf. Entendemos que, a nivel de tesis = de grado, existe pronunciamiento en Guatemala en un sentido similar al del= texto principal. Vid. AMADO PELLECER, Claudia Mar=C3=ADa <= /span>(1999): <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-si= ze:10pt">An=C3=A1lisis cr=C3=ADtico de la inconstitucionalidad del Art=C3= =ADculo 66 del C=C3=B3digo Tributario. Implicaciones de la irretroactividad= en el tratamiento de figuras contrav= encionales del derecho penal com=C3=BAn y el derecho tributario administrat= ivo-sancionador, (Ciudad de Guatemala, </p= >Universidad Francisco Ma= rroqu=C3=ADn), pp.49. 93 Ver Secci=C3= =B3n 2. 94 &#= xa0;Los valores= son inicio y fin del Derecho, toda vez que de ellos deriva, primero, el </= span>ideal del Derecho, que como tal </= span>condiciona la ele= cci=C3=B3n de medios para su realizaci=C3=B3n; y segundo, el criterio de va= loraci=C3=B3n de las soluciones de un determinado sistema jur=C3=ADdico,= como ya se ha dicho en el texto principal. Dicho de otro modo, los princip= ios son la expresi=C3=B3n de=C3=B3= ntica =E2=80=93bajo la forma per= formativa de un mandato=E2=80=93 de los valores. Vid. W= EFFE (2018), pp. 128-129. 95 ALEXY, Robert (2001): =E2=80=9CLos derechos fundamentales y el prin= cipio de proporcionalidad=E2=80=9D, Revista Espa=C3=B1ola = de Derecho Constitucional, No. 91 (Madrid, Centro= de Estudios Pol=C3=ADticos y Constitucionales), pp. 11-29. Disponible en: = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >https://recyt.fecyt.es/index.php/REDCons/article/view/40010/22639. = 96 = ALEXY, Robert (2001): </= span>Teor=C3=ADa de los Derechos Fundamentales, (Madri= d, Centro de Estudios Pol=C3=ADticos y Constitucionales. </= span>Madrid), p. 138. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt= ; letter-spacing:-0.05pt">97 En t=C3=A9rminos generales, una situ= aci=C3=B3n dada es =C3=B3ptima en el sentido de PARETO <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">s= i, en ella, no es posible mejorar la situaci=C3=B3n = de uno de los intervin= ientes sin desmejorar la del otro. Vid. STIGLITZ, Joseph E. (2003): = Econom=C3=ADa del Sector P=C3=BAblico, = (Barcelona, Ant= oni Bosch Editor), p. 69. 98 ALEXY (2= 001): Derechos=E2=80=A6 p. 13. <= /span>44 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAM= oCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJ= ztzkENgEAQALHBAC5wyR9vqDoZm01aBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAhlzTgSWe= 6q3u6Qjr/dU3nQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAgC0OggMCAj3h6cYAAAAASUVORK5CYII=3D" width= =3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /><span= class=3D"stl07">condiciones ideales, si existe un medio que intervenga en = menor medida y que sea igualmente id=C3=B3neo, ser=C3=A1 posible realizar una posici=C3=B3n sin tener que perju= dicar a la otra.99 <s= pan class=3D"stl07">Aunado a estas dos primeras manifestaciones del juicio = de racionalidad, a las que es posible calificar como de =C3=ADndole f=C3=A1ctica, la ponderaci=C3=B3n <= span class=3D"stl07">introduce el criterio de distinci=C3=B3n jur=C3=ADdic= a de las posibilidades racionales de actuaci=C3=B3n en los casos en los que los pr= incipios P1 y P2<span= class=3D"stl07">, coincidentes en la regulaci=C3=B3n de <= span class=3D"stl07">una determinada situaci=C3=B3n f=C3=A1ctica, se contra= dicen entre s=C3=AD. En este caso, la ponderaci=C3=B3n supone una <s= pan class=3D"stl07"> relaci=C3=B3n de proporcionalidad inversa </= span>entre la afectaci=C3=B3n de un valor y la satisf= acci=C3=B3n del otro, de modo que </span= >cu= anto mayor es el grado de insatisfacci=C3=B3n de P1, tanto mayor tiene que ser la importancia de la <span= class=3D"stl07"> satisfacci=C3=B3n de P2.100 En consecuencia, la= elecci=C3=B3n de cu=C3=A1l es la soluci=C3=B3n predominante, =C2=ABde acue= rdo a las posibilidades f=C3=A1ctica= s y jur=C3=ADdicas existentes=C2=BB, pasa por la fundamentaci=C3=B3n racion= al del proceso ps=C3=ADquico que con= duce a la determinaci=C3=B3n del enunciado de preferencia; esto es, a las d= istintas formas de argumentaci=C3=B3= n jur=C3=ADdica, lo que es perfectamente controlable racionalmente y sirve,= adem=C3=A1s, como base para la mo= tivaci=C3=B3n de la sentencia, en tanto discurso racional pr=C3=A1ctico.</s= pan>101 Sobre esta base, es posible predicar la relaci= =C3=B3n necesaria102 entre el conjunt= o de valores que fundamentan axiol= =C3=B3gicamente al Derecho, cuya protecci=C3=B3n est=C3=A1 encomendada al D= erecho Sancionador, y el par=C3=A1me= tro de medida de la realizaci=C3=B3n plausible de estos valores, teniendo presente el = ;car=C3=A1cter, tambi=C3=A9n fundamental, de los derechos de la persona= que ha dirigido concreta y <= p class=3D"stl01" style=3D"line-height:12pt">continge= ntemente su =C2=ABplan racional de vida=C2=BB hacia el ejercicio injusto de= la coerci=C3=B3n o restricciones a </sp= an>= la libertad de terceros, o a causar da=C3=B1o.103 <= /span>2.2.1. <p= class=3D"stl01" style=3D"line-height:12pt">Primer subprincipio: idoneidad. Nullum = crimen sine iniuria. = Lesividad y protecci=C3=B3n exclusiva de bienes jur=C3=ADdicos. <spa= n class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'"> </span= >La racionalidad teleol=C3=B3gica <sp= an class=3D"stl07">del Derecho Sancionador =E2=80=93</span= >esto es, su idoneidad=E2=80=93 viene dada por el fin de la pena, concepto fundamental de la dis= ciplina.104 La pena, consecuencia l= =C3=B3gica del delito, es acci=C3=B3n que = 0;repele un ataque a la causa de la acci=C3=B3n perturbadora del bien j= ur=C3=ADdico. Se dirige contra el infractor, al 99 Vid. ALEXY (2001): Derechos=E2=80=A6 pp. 13-14; ALEXY (2001= ): Teor=C3=ADa=E2=80=A6 pp. 240-245; Z= ACCARIA, Giuseppe (2004): Raz=C3=B3n = 0;jur=C3= =ADdica e interpretaci=C3=B3n, (Madrid, Thomson-Civitas), pp. 39-= 40; ROMERO-MUCI, Humberto (2005): La racionalidad del sist= ema de correcci=C3=B3n monetaria fiscal, (Carcas, = Editorial Jur=C3=ADdica Venezolana), pp. 40-44; ROMERO-MUCI, Humberto (2005= ); Lo <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-si= ze:10pt">racional y lo irracional de los intereses moratorios en el C=C3=B3= digo Org=C3=A1nico Tributario, (Carcas, AVDT), pp. 5-7; WEFFE H.,= Carlos E. (2005): =E2=80=9CLa racionalidad de la armonizaci=C3=B3n tribut= aria=E2=80=9D, Revista de Derecho Tributario, No= . 108 (Carcas, AVDT), pp. 10-12, 29-30. Disponible en: https://weffe.net/w= effe/index.php/component/k2/item/373-la-racionalidad-de-la-armonizacion- </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">t= ributaria-revista-de-derecho-tributario-n-108-asociacion-venezolana-de-dere= cho-tributario-2005; y WEFFE H., Carlos E. (2001): =E2=80=9CArmonizaci=C3= =B3n, sistema tributario e il=C3=ADcitos tributarios=E2=80=9D, en <s= pan class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-siz= e:10pt">X Jornadas Venezolanas de Derecho Tributario, Tomo II, </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">(= Carcas, AVDT), pp. 373-374. Disponible en: https://weffe.net/weffe/index.ph= p/component/k2/item/423- armonizacion-sistema-tributario-e-ilicitos-tribut= arios. 100 ALEXY (2001): Teor=C3=ADa=E2=80=A6 pp. 157, 161; ALEXY (2001): Derechos=E2=80=A6 p. 15; y W= EFFE (2018), p. 124. 101 GUASTINI, Ricc= ardo (1999): Distinguiendo. Ensayos de Teor=C3=ADa y Metat= eor=C3=ADa del Derecho (Barcelona, Gedisa Editorial), p. 167; </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">y = WEFFE (2018), pp. 125-126. 102 ALEXY (2= 001): Derechos=E2=80=A6 pp. 28-29. </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; l= etter-spacing:-0.05pt">103 Ver Secci=C3=B3n 2.1. = 104 Al punto que ella le da nombre a la disciplina y de= termina, con su presencia o ausencia, la pertenencia de una determinada </s= pan> <span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">re= gulaci=C3=B3n al =C3=A1mbito de esta rama jur=C3=ADdica. WEFFE H., Carlos E= . (2016): =E2=80=9CInflaci=C3=B3n y Derecho Penal Tributario. Las <s= pan class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt"= > sancione= s tributarias como obligaciones =E2=80=98de valor=E2=80=99=E2=80= =9D, Revista de Derecho Tributario No. 150 (Carc= as, AVDT), p. 72. Disponible en: https://weffe.net/weffe/index.php/compon= ent/k2/item/409-inflacion-y-derecho-penal-tributario-las-sanciones- = tribut= arias-como-obligaciones-de-valor. 45 = <img src=3D"d= ata:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSV= QICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzgENgEAMALHDAT5QhxcEI= e1lLEtaBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAWOSaDizxVF91T0dY76/e6QQAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAABMOehACArKdAsIAAAAASUVORK5CYII=3D" width=3D"624" height=3D"808" = alt=3D"" style=3D"position:absolute" />da=C3= =B1ar o destruir los bienes jur=C3=ADdicos de que aqu=C3=A9l es titular. As= =C3=AD, la pena es protecci=C3=B3n de bienes &= #xa0;jur=C3=ADdicos instrumentada a trav=C3=A9s del da=C3=B1o a biene= s jur=C3=ADdicos,105 que para ser id=C3=B3nea debe ser =E2=80=9Cuna </sp= an> </sp= an>= reacci=C3=B3n adecuada que tiende a restablecer ese equilibrio lesionado, a= la afirmaci=C3=B3n del orden que ha </s= pan>sido transgredido, desequilibrio o= desorden que materializa el da=C3=B1o social que produce el delito=E2=80= =9D.106 En este contexto, la proporcionalidad <= /span>=E2=80= =93bajo la forma de la idoneidad=E2=80=93 <sp= an class=3D"stl07">responde a la pregunta: =C2=BFpuede <= span class=3D"stl07">protegerse al bien jur=C3=ADdico sin acudir <s= pan class=3D"stl07">al Derecho Sancionador? La respuesta define al principi= o de lesividad, o de ofensividad de= l acto107. La pena, la respuesta por = excelencia del Derecho Sancionador, es <= /span>solo id=C3=B3nea como respuesta a la conducta que menoscaba el bien jur= =C3=ADdico. Como inescindible </p= >consec= uencia, de ello se sigue que no es necesaria la pena sin que haya previamen= te una lesi=C3=B3n de entidad apreci= able al bien jur=C3=ADdico: nullum crimen sine iniuria. Dicho claramente, las prohibiciones sancionadoras solo tienen sentido =E2=80=93</sp= an>esto es, son id=C3= =B3neas=E2=80=93 en la medida en la que se destinan = a las acciones reprobables por repre= sentar los m=C3=A1s graves costos individuales y sociales, en funci=C3=B3n = de sus efectos lesivos para terceros= . A contrario, se sigue que el Derecho Sancio= nador no es id=C3=B3neo cuando no </span= >ha= y tal lesividad, aun y cuando la conducta en cuesti=C3=B3n pueda calificars= e como =C2=ABmala=C2=BB:108 toda acti= tud o comportamiento no lesivo para= terceros es inocuo, irrelevante para el Dere= cho Sancionador.109 Dicho <spa= n class=3D"stl07"> en otras palabras: para ser id=C3=B3neo, el Der= echo Sancionador solo debe proteger bienes jur=C3=ADdicos. E incluso, no <= p class=3D"stl01" style=3D"line-height:12pt">todos lo= s bienes jur=C3=ADdicos ameritan la protecci=C3=B3n del Derecho Sancionador= , sino que solo ser=C3=A1n <p= class=3D"stl01" style=3D"line-height:12pt">tutelados= aquellos bienes jur=C3=ADdicos cuya guarda sea necesaria, como veremos,110 para r= esguardar la convivencia.<spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">11= 1 <= span class=3D"stl07">La tarea de identificaci=C3=B3n de estos bienes jur=C3= =ADdicos112 parte, en primer lugar, d= e la Constituci=C3=B3n. El <p= class=3D"stl01" style=3D"line-height:12pt">texto exp= resa y regula el esquema de valores que sirve de base fundamental a una soc= iedad; los valores, ya se ha dicho = en otra ocasi=C3=B3n, son sin=C3=B3nimo de lo bueno.113 As=C3=AD, f=C3=A1cil es de= ducir que la protecci=C3=B3n = sancion= adora se extender=C3=A1 a los valores que, como tales, han sido positivizad= os a trav=C3=A9s de la Carta.114 Ello no es suf= iciente, sin embargo, para calificar a un determinado =C2=ABbien=C2=BB como= =C2=ABjur=C3=ADdico=C2=BB, en el sentido = 0;del Derecho Sancionador: para ello, es necesaria primero una toma de = postura respecto de problemas </p= >esenci= ales al orden social. En el Estado Social y Democr=C3=A1tico de Derecho, fo= rma pol=C3=ADtica que por decisi=C3= =B3n fundamental se ha dado Guatemala,115 la primac=C3=ADa la tiene la protecci=C3=B3n de la persona humana </sp= an> y su dignidad,116 =E2=80=9Ccomo sujeto y fin del orden social=E2=80=9D.117 <sp= an class=3D"stl07">Consecuencialmente, ello determina que los valores </spa= n> que prima facie deben gozar de la protecci=C3=B3n del Derecho Sancionador son los bien= es individuales, los 105 </spa= n>WEFFE (2016), p. 72; y VON LISZT (1994), p. 77. </span= >106 ARTEAGA S=C3=81NCHEZ, Alberto (2009): D= erecho Penal Venezolano, (Caracas, Ediciones Liber), pp. 567, 569= . = 107 FERRAJOLI (2001), p. 93. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 108 FERRAJOLI (2001), p. 473. <= /span>109 FERRAJOLI (2001), pp. 464-465. </spa= n>110 Ver Secci=C3=B3n 2.2.2. 111 </= span>MIR PUIG, Santiago (1994): El Derecho Penal en el = Estado Social y Democr=C3=A1tico de Derecho, (Barcelona, Editoria= l Ariel), p. 159; y GONZ=C3=81LEZ CAUHAP=C3=89-CAZAUX, Eduardo (2003): </s= pan>Apuntes de Derecho Penal Guatemalteco, (Guatemala, = Fundaci=C3=B3n Myrna Mack), p. 19. Disponible en: http://www.myrnamack.org.gt/images/publicac= iones_fmm/Apuntes%20de%20Derecho%20Penal.pdf. <p= class=3D"stl01" style=3D"line-height:10pt">112= MIR PUIG (1994), p. 163; ROXIN (1997), pp. 56-58. = 0;113 WEFFE (2018), p. 119; y ALEXY (2001): <spa= n class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size:= 10pt">Teor=C3=ADa=E2=80=A6 pp. 140-141. 114 Vid.= FERRAJOLI (2001), p. 472. 115 Ver Secc= i=C3=B3n 1. 116 GUATEMALA, Constituci= =C3=B3n Pol=C3=ADtica, art=C3=ADculos 1 y 4. 117 = GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, Pre=C3=A1mbulo. </spa= n> 46 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUh= EUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLgg= AAB9JJREFUeJztzkENgEAQALHBAC5wyR9vqDoZm01aBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAhlzTgSWe6q3u6Qjr/dU3nQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAgC0OggMCAj3h6cYAAAAASUVORK5CYI= I=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /><= /span>que afectan en mayor medida y m=C3=A1s directam= ente a los individuos.118 As=C3=AD, d= ado que el Derecho Sancionador est= =C3=A1 a la orden del individuo y no al rev=C3=A9s, los intereses colectivos interesan al Derecho <span= class=3D"stl07">Sancionador en la medida en la que interfieren con el =C2= =ABplan racional de vida=C2=BB individual, siempre desde <= span class=3D"stl07">la perspectiva de la lesividad de la conducta que, como criterio rector, informa la noci=C3=B3n de = idoneidad =E2=80=93 <sp= an class=3D"stl07">y por esta v=C3=ADa, la de proporcionalidad=E2=80=93 <s= pan class=3D"stl07">en el Derecho Sancionador.119 <= /span>2.2.2. <p= class=3D"stl01" style=3D"line-height:12pt">Segundo subprincipio: necesidad. Nullum= crimen sine = necessit= ate. Subsidiariedad, m=C3=ADnima intervenci=C3=B3n. Materialidad de la </sp= an> = ;acci=C3=B3n, o Derecho Sa= ncionador =C2=ABde acto=C2=BB. Una vez determinado qu=C3=A9 se debe castigar <sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; letter-spacing:-= 0.1pt">=E2=80=93como se ha visto, funci=C3=B3n= del subprincipio de idoneidad=E2=80=93 , la necesidad resuelve la cuesti=C3= =B3n del c=C3=B3mo castigar, tomando en consi= deraci=C3=B3n la relaci=C3=B3n entre los = ;fines perseguidos =E2=80=93la protecci=C3=B3n d= e bienes jur=C3=ADdicos=E2=80=93, los medios utiliza= dos = =E2=80=93la pena=E2=80=93 y los restantes valores en jueg= o, en especial, la libertad y la dignidad del infractor.120 </spa= n>En otras palabras, =C2=BFde qu=C3=A9 manera = castigar afectando lo menos posible </span= >los dem=C3=A1s valores en juego? De ello se sigue, c= omo condici=C3=B3n, el examen de </s= pan>ra= cionalidad axiol=C3=B3gica, o en otras palabra= s, del subprincipio de necesidad, una de las partes en la que se descompone el =C2=ABmanda= to de optimizaci=C3=B3n=C2=BB de la proporcionalidad.121 <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">= El subprincipio de necesidad se manifiesta en el Derecho Sancion= ador de varias maneras, complementar= ias entre s=C3=AD. En primer lugar, desde el punto de vista material axiol= =C3=B3gico la pena es necesariamente= subsidiaria, el =C3=BAltimo recurso a utiliz= arse cuando ninguna otra medida jur=C3=ADdica122 est=C3=A1 en capacidad de ofrecer u= na respuesta eficiente al da=C3=B1o que supone el hecho il=C3=ADcito. Por e= sencia, la intervenci=C3=B3n sancionadora =E2=80=9Csupone una introm= isi=C3=B3n del Estado en la esfera de libertad del ciudadano, que solo </sp= an>&#x= a0;resulta tolerable cua= ndo es estrictamente necesaria =E2=80=93inevitable=E2=80=93 <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">para la pro= tecci=C3=B3n del mismo ciudadano=E2=80=9D,123 </= span>de modo </spa= n>q= ue =E2= =80=93al mismo tiempo=E2=80=93 se proteja al ciudadano con y del Derecho Sancionador, en = el sentido anotado previamente.</s= pan>124 118 MIR PUIG (1994), p. 164.= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5p= t; letter-spacing:-0.05pt">119 Sin embargo, esta es una tarea lle= na de problemas. En opini=C3=B3n de FERRAJOLI, la tarea = de definir del bien jur=C3=ADdico en sentido positivo -esto es, prefigurad= ora del =C2=ABqu=C3=A9 castigar=C2=BB- supone, o bien un car=C3=A1cter </sp= an>expansivo contradictorio con la idea = ;de subsidiarie= dad expuesta en el texto principal, o bien excesiva estrec= hez, por su fuerte contenido individualista. En el caso <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > de estas= =C3=BAltimas resalta una consecuencia: lo restringido de su concepci=C3=B3= n de bien jur=C3=ADdico compromete la posibilidad de </span= >justificar racionalme= nte el bien jur=C3=ADdico que es objeto de protecci=C3=B3n por el delito de= defraudaci=C3=B3n tributaria, entre otros </spa= n> ejem= plos. Vid. FERRAJOLI (2001), p. 471. 120 = As=C3=AD lo hemos afirmado en una ocasi=C3=B3n previa: = =E2=80=9CTodo ser humano =E2=80=93incluso aquel de quien es predicable la co= ndici=C3=B3n de infractor seg=C3=BAn la norma primaria de Ke= lsen=E2=80=93 tiene derecho a que se cons= idere su estatus jur=C3=ADdico en funci=C3=B3n del ejercicio de su proyecto= de vida, de su capacidad de elegir y con referencia al bie= n-en-com=C3=BAn que justifica axiol=C3=B3gicamente a las regulaciones jur= =C3=ADdicas. Estos conceptos =E2=80= =93lejos de ser contradictorios<span= class=3D"stl08" style=3D"font-family:'UTLUAH+Garamond Italic'; font-size:1= 0pt">=E2=80=93 son complementarios, dado que la realizaci= =C3=B3n del bien com=C3=BAn depende directamente del respeto del bienestar = individual de cada uno de los integrantes de la comunidad, l= o que tambi=C3=A9n incluye necesariamente =E2=80=93como se ha dicho=E2=80=93 = al sujeto a quien se dirige la conminaci=C3=B3n de = <s= pan class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-siz= e:10pt">la norma primaria, en los t=C3=A9rminos previamente expuestos</span= >=E2=80=9D. WEFFE (2018), p. 154. 121 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">Vid. Sentencia de la Corte de Constitucionalidad de Guatemala de 7 de jun= io de 2013 (Colegio de Abogados y Notarios de Guatemala, en acci=C3=B3n de= inconstitucionalidad contra varios art=C3=ADculos de las Disposiciones par= a el Fortalecimiento del Sistema Tributario y el Combate a la Defraudaci= =C3=B3n y al Contrabando, Expediente 1898-2012), p. 4. Disponible en: </spa= n> http= ://143.208.58.124/Sentencias/822861.1898-2012.pdf. <= /p>122 Por naturaleza menos invasiva, pues la pena encarna el pode= r de la fuerza estatal ejercida sobre el individuo. = 123 MIR PUIG (1994), p. 151. 124 </s= pan>Ver Secci=C3=B3n 2.1. 47 = ;<img src=3D"data:im= age/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgI= fAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+hJREFUeJztzjENAgEQAMElIbwBJKEbMyig+I4= CCVTkcsmMgikAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAA+IfLdGCJe/WojukI672q53QCgN2u04ElPtW7uk1HWO+cDgAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAPzyBUz0BO5NnbQiAAAAAElFTkSuQmCC" width=3D"= 624" height=3D"808" alt=3D"" style=3D"position:absolute" />Esta idea es la que, tradicionalmente, se identifica como prin= cipio de subsidiariedad, o de m=C3=ADnima </= span>&= #xa0;intervenci=C3=B3n= , del Derecho Sancionador. En efecto, consider= ando que este constituye la medida m=C3=A1s &#= xa0;radical de defensa de los valores esenciales a la convivencia socia= l, que como tales son base axiol=C3=B3gica &#x= a0;del ordenamiento, e incluso del poder que para su protecci=C3=B3n se= ejerce.125 Esa protecci=C3=B3n debe = desplegarse =C3=BAnicamente en casos= extremos, cuando ya no queda otra salida posible, en una forma solo justificable= en tanto que, como se ha dicho, el Derecho Sancionador se dirija <s= pan class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93</span= >cualitativamente=E2=80=93 a= la protecci=C3=B3n exclusiva de bi= enes jur=C3=ADdicos, y en la medida en la que =E2=80=93cuantitativamente=E2=80=93 la respuesta <s= pan class=3D"stl07"> (pena) corresponda racionalmente con la agres= i=C3=B3n sufrida por aquellos, en proporci=C3=B3n con la medida <spa= n class=3D"stl07"> de la responsabilidad personal de quien ha come= tido el hecho.126 As=C3=AD, la propor= cionalidad =E2=80=93entendida <span= class=3D"stl07">como necesidad=E2=80=93 supone la ponderaci=C3=B3n de bienes =E2= =80=9Cen el sentido de una prohibici=C3=B3n de exceso: los da=C3=B1os y </= span>&= #xa0;peligros que part= en del autor deben soportarse, a pesar del inter=C3=A9s preventivo en evita= rlos, cuando son menores que la p=C3=A9rdida de libertad que conllevar=C3=ADa la medida par= a el implicado=E2=80=9D.127 Ya lo dec=C3=ADa la Decla= raci=C3=B3n de los Derechos del Hombre y del Ciudadano de 1789: la ley </sp= an>=E2=80=9Cs=C3=B3lo debe establecer penas estricta y evidentemente necesarias</= span>=E2=80=9D128. La inter= venci=C3=B3n que supone el Derecho Sancionador en la esfera individual solo se justifica en la medida en la que= , como se ha dicho, este se dirija </spa= n>e= xclusivamente a la protecci=C3=B3n de bienes jur=C3=ADdicos. Es en el tipo = de protecci=C3=B3n que se brinda a esos biene= s =E2=80=93la pena=E2=80=93 y no en la esencia de estos bienes (por ejemplo, el orden econ= =C3=B3mico y la funci=C3=B3n de <= /p>dete= rminaci=C3=B3n y recaudaci=C3=B3n en el Derecho Tributario) que se halla la= esencia del Derecho Sancionador, y = en consecuencia el forzoso car=C3=A1cter complementario, secundario, subsid= iario, de este.129 En este sentido, para que pu= eda predicarse de la pena su car=C3=A1cter =C2=ABestricto=C2=BB y =C2=ABevi= dentemente necesario=C2=BB, es preci= so que esta sea consecuencia de una conducta = vinculada causalmente =E2=80=93esto es, <span= class=3D"stl07"> imputable=E2=80=93 a la p= auta de lesividad, comentada previamente.</sp= an>130 Los il=C3=ADcitos, como presupuesto d= e la sanci=C3=B3n, no pueden estar r= eferidos al fuero interno: solo aquella conducta emp=C3=ADricamente observa= ble =E2=80=93y en consecuencia, susceptib= le de descripci=C3=B3n por la ley penal=E2=80=93 e= s apta para fundar el reproche </= p>sanci= onador.131 En otras palabras, la pena= debe constituir una respuesta frente a un acto y no frente a una = persona, en tanto que es la conducta =E2=80=93y= no la persona en s=C3=AD, por su dignidad inherente=E2=80= =93132 la que es capaz de producir el da=C3=B1o al bien jur=C3=ADdico que= es relevante al Derecho Sancionador para determinar su <= span class=3D"stl07">proporcionalidad, en el sentido expresado. <spa= n class=3D"stl07"> As=C3=AD definido, el Derecho Sancionador defin= ido conforme al principio de proporcionalidad es =C2=ABde acto=C2=BB, </spa= n> y no =C2=ABde autor=C2=BB. No es la perso= nalidad del infractor la relevante a los fines de la protecci=C3=B3n exclus= iva, id=C3=B3nea y necesaria = =E2=80=93</sp= an>en una palabra, proporcional=E2=80=93 de bienes jur=C3=ADdicos: nadie, por el solo hecho de ser, </spa= n> 125 El ius puniendi. Ver Secci=C3=B3n 2.1. = 126 Cfr. MIR PUIG (1994), p. 167; y FERRAJOLI = (2001), p. 465. 127 ROXIN (1997), p. 10= 6. 128 DECLARACI=C3=93N DE LOS DERECHOS= DEL HOMBRE Y DEL CIUDADANO (1789), art=C3=ADculo 8. Disponible en: = https:= //www.conseil-constitutionnel.fr/sites/default/files/as/root/bank_mm/espagn= ol/es_ddhc.pdf. 129 DE RIVACOBA, Manuel= (1994): =E2=80=9CFranz von Liszt y el =E2=80=98Programa de Marburgo=E2=80= =99=E2=80=9D, en VON LISZT, Franz, = La idea del fin en el Derecho Penal <= /span>(Ciudad de M=C3=A9xico, Universidad Nacional Aut=C3=B3noma de M=C3= =A9xico =E2=80=93 Universidad de Valpara=C3=ADso de </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">Ch= ile), p. 46. 130 Ver Secci=C3=B3n 2.1.1= . = 131 FERRAJOLI (2001), p. 480. = 132 KANT (2007), pp. 48, 51-52. = 0;48 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAA= AAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9RJREF= UeJztzkENgEAQALFBATYQiQCM4eveYGBzSaugBQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA8HdM= BzZxVU91TkfY3lvd0wkAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACAjwX+AgICYbAd3wAAAABJRU5ErkJggg=3D= =3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /></= span>lesiona o pone en peligro concreto a bienes jur= =C3=ADdicos.133 Una concepci=C3=B3n t= al instrumentaliza al individuo, y p= or tanto es contradictoria con la dignidad que le es inherente y, por supue= sto, con la racionalidad de un Derec= ho Sancionador garantista.134 Por ell= o se ha dicho, con acierto, que el principio &= #xa0;de materialidad de la acci=C3=B3n es el coraz=C3=B3n del garanti= smo sancionador, y que da valor pol=C3=ADtico y consistencia l=C3=B3gica y jur=C3=ADdica a gran parte de las de= m=C3=A1s garant=C3=ADas.135 2.2.3. Tercer = subprincipio: proporc= ionalidad <sp= an class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'">stricto </s= pan> = 0;sensu. <= p class=3D"stl01" style=3D"line-height:12pt">Razonabilidad de la pena. <span= class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'"> = En = tercer lugar =E2=80=93y en sentido estricto<s= pan class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93 </spa= n>la proporcionalidad supone el juicio de ponderaci= =C3=B3n. Esta apreciaci=C3=B3n se ba= sa en el balance entre las alternativas racionales de ejercicio del = ius pu= niendi, para que, por una parte, se evite el ejercicio del poder punitivo cuando l= os da=C3=B1os a bienes jur=C3=ADdicos derivados de su uso (en espec=C3=ADfico, los del infractor) exceden los b= eneficios emanados de la protecci=C3=B3n de los bienes <= span class=3D"stl07">jur=C3=ADdico-sancionadores. Esta forma de proporciona= lidad136 es a la que nos hemos referi= do previamente, bajo las formas de l= esividad137 y m=C3=ADnima intervenci= =C3=B3n138 respectivamente. Por su pa= rte, la proporcionalidad tambi=C3=A9= n implica la relaci=C3=B3n de correspondencia entre la magnitud del da=C3= =B1o infligido al bien jur=C3=ADdico= por el autor y la sanci=C3=B3n que este recibe, tomando en cuenta todas la= s circunstancias f=C3=A1cticas </spa= n>=E2=80=93</= span>objeto de los juicios de idoneidad y necesidad</= span>=E2=80= =93 y jur=C3=ADdicas, resumidas en las necesid= ades de prevenci=C3=B3n, tanto gener= al como especial, y la culpabilidad. As=C3=AD, es criterio base para la det= erminaci=C3=B3n de la pena que esta = debe ser proporcional a la gravedad del hecho cometido.139 </spa= n> Esta relaci=C3=B3n de congruencia entre entidad de la infracc= i=C3=B3n y la de la sanci=C3=B3n debe establecerse con <= span class=3D"stl07">base en dos par=C3=A1metros esenciales.140 </= span>El primero es la =C2=ABnocividad social=C2=BB de= l hecho, sobre la se estructuran las= finalidades preventivas de la pena, tanto ge= neral como especial:141 es necesario = que la pena disuada, tanto al infra= ctor como a terceros, de replicar el hecho punible, y que =E2=80=93adem=C3=A1s=E2=80=93 afirme la </span= > vigencia de la norma.142 <= span class=3D"stl07">El segundo, como ya se ha dicho, es el de la congruenc= ia entre la pena y la gravedad del h= echo cometido, que complementa =E2=80=93naturalmente= =E2=80= =93 al principio de culpabilidad: solo la </sp= an> conducta que es reprochable <spa= n class=3D"stl07">es punible, y el castigo se determinar=C3=A1, l=C3=B3gica= mente, a trav=C3=A9s de una relaci=C3=B3n = 0;de simetr=C3=ADa directa entre el da=C3=B1o realizado al bien jur=C3= =ADdico y la sanci=C3=B3n,143 de modo= que = =E2=80=93siguiendo la 133 Como dice Pessina =E2=80=93citado por F<sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:8pt">E= RRAJOLI=E2=80=93 nadie delinque por lo que es, sino por= lo que hace. FERRAJOLI (2001), p. 482. 134 </sp= an>Dicho con la paladina claridad de FE= RRAJOLI, =E2=80=9Cla tarea del derecho es razona= blemente la de prevenir y prohibir acciones da=C3=B1osas y no la de estigmatizar la maldad humana ni la de sacri= ficar chivos expiatorios por males que no han realizado, o bien en el senti= do de que s=C3=B3lo </= p>las acciones exte= rnas, y no las internas, pueden ser eficazmente prohibidas y prevenidas por= la ley=E2=80=9D. Ferrajoli; Derecho<sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt; = letter-spacing:0.05pt">=E2=80=A6 p. 481. &= #xa0;135 FERRAJOLI (2001), p. 484. </= span>136 ROXIN (1997), p. 106. 137 <= /span>Ver Secci=C3=B3n 2.2.1. 138 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">Ve= r Secci=C3=B3n 2.2.2. 139 MIR PUIG, S= antiago (2008): Derecho Penal. Parte General. (B= arcelona, Editorial Reppertor), p. 127. 140 </sp= an>MIR PUIG (2008), p. 128. = 141 JAKOBS (1995), p. 12; y WEFFE (2016), p. 73. </span= > 142 WEFFE (2010), p. 367. </= span>143 Esta forma de proporcionalidad es la que, indirectame= nte, utiliz=C3=B3 la Corte de Constitucionalidad en su decisi=C3=B3n de 7 d= e = junio de 2013 para fundamentar la conformidad a la Constituci=C3=B3n de = la clausura aplicable a las =C2=ABinfracciones espec=C3=ADficas=C2=BB </spa= n> tipi= ficadas en el art=C3=ADculo 85 del C=C3=B3digo Tributario. Sentencia de la = Corte de Constitucionalidad de Guatemala de 7 de junio </= span>de 2013 (Operador= a de QSR de Guatemala, S. A., vs. Rep=C3=BAblica de Guatemala (Superintende= ncia de Administraci=C3=B3n Tributaria), Expediente 4531-2012), p. 4. Disp= onible en: http://143.208.58.124/Sentencias/822571.4531-2012.pdf. <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > 49 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEU= gAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAA= B+tJREFUeJzt1jEVwlAQAMElRRoE0EVeXMUVKjBAiwW64/NmFGy5BQAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAA/+02HbCIozqr+3QIy3tW13QEAGszcN/Zq0e1TYewvHf1mo4AAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AH7RB2m7BAPpj8ELAAAAAElFTkSuQmCC" width=3D"624" height=3D"808" alt=3D"" sty= le=3D"position:absolute" />=C2=ABf=C3=B3rmula = del peso=C2=BB=E2=80=93144 a mayor da=C3=B1o, m= ayor pena,145 determinada tanto legislativa (proporcionalidad <= span class=3D"stl07">abstracta) como judicialmente (proporcionalidad concre= ta). En lo atinente a la proporciona= lidad, la Constituci=C3=B3n limita la posible incidencia del ius puniendi = sobre </spa= n>e= l derecho de propiedad, someti=C3=A9ndolo a l=C3=ADmites estrictos. Seg=C3= =BAn la dicci=C3=B3n de la Carta,146 = la confiscaci=C3=B3n, directa o a = trav=C3=A9s de la imposici=C3=B3n de sanciones pecuniarias exorbitantes, es= t=C3=A1 radicalmente prohibida, y co= ncretamente en materia tributaria, la multa no podr=C3=A1 exceder del valor= del impuesto que resulte omitido co= mo consecuencia del obrar il=C3=ADcito del sujeto pasivo tributario. </span= > Parad=C3=B3jicamente, la Corte de Constitu= cionalidad ha limitado el alcance de la regla constitucional en <spa= n class=3D"stl07"> comentarios sobre la base de su interpretaci=C3= =B3n literal:147 solo puede demandars= e protecci=C3=B3n de la proporcional= idad con base en ese art=C3=ADculo en el caso de sanciones pecuniarias limi= tativas del derecho de propiedad (e= sto es, la multa) y no en el caso de sanciones pecuniarias limitativas de o= tros derechos econ=C3=B3micos del in= fractor, como por ejemplo la libertad econ=C3=B3mica y =E2=80=93curiosamente=E2=80=93 el uso y goce de= los bienes del infractor, como ocur= re en el caso de la clausura de establecimientos por infracciones <s= pan class=3D"stl07"> tributarias tipificadas en el C=C3=B3digo Tri= butario.148 2.3.Non bis in =C3=ADdem El principio non bis in =C3=ADdem, corolario de la proporcionalidad en materia sancionadora, consiste en = una doble prohibici=C3=B3n. La prim= era es de naturaleza sustantiva: al momento de tipificar delitos, infraccio= nes y sanciones,149 </spa= n>el legislador est=C3=A1 impedido = =E2=80=93non=E2=80=93 de castigar un mismo hecho </= span>=E2=80= =93bis=E2=80=93 m=C3=A1s de una vez =E2=80=93 </spa= n> =C3=ADdem=E2=80=93, siempre que el= comportamiento sancionatoriamente relevante no lesione m=C3=A1s de un bien= jur=C3=ADdicamente tutelado.= 150 A contrario, el castigo m=C3=BAltiple d= e la conducta =C2=ABpluriofensiva=C2=BB, la que ataca <spa= n class=3D"stl07">simult=C3=A1neamente varios bienes jur=C3=ADdicos, es per= fectamente v=C3=A1lida en tanto la sanci=C3=B3n sea una para cada <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'"> <= /span>agravio, y proporcional a la entidad de los bienes conjuntamente proteg= idos y del da=C3=B1o producido por </spa= n>144 ALEXY (2001): Los derechos=E2= =80=A6 p. 16. 145 Vid. ROJAS, Ivonne Ye= nissey (2015): =E2=80=9CLa proporcionalidad en las penas=E2=80=9D, <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-si= ze:10pt">Pensamiento Penal, pp. 88-89, 93. </span= >146 GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculo= 41. 147 Sentencia de la Corte de Const= itucionalidad de Guatemala de 22 de agosto de 2006 (Marina Octavia Enr=C3= =ADquez Oliva, en el incidente de inconstitucionalidad de ley en caso conc= reto de los p=C3=A1rrafos tercero y cuarto del art=C3=ADculo 86 del C=C3=B3= digo Tributario, Expediente 550-2006), pp. 5-6. Disponible en: http://143.= 208.58.124/Sentencias/807710.550-2006.pdf. 148 </= span>GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculos 85 y 86. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 149 Esto es, el ius puniendi =C2=ABlegislativo=C2=BB, la capacidad jur= =C3=ADdica exclusiva del Estado-legislador para = crear las normas que tipi= fican en forma previa, escrita y estricta los hecho= s punibles y sus consecuencias, noci=C3=B3n que se identifica con la </span= >reserva legal, en nuestro caso penal tributaria. Vid. WEFFE (2010), p. 192. </span= > 150 </= p>El concepto de bien jur= =C3=ADdico conforma el aspecto axiol=C3=B3gico b=C3=A1sico del Derecho Sanc= ionador. El ordenamiento configura a la sociedad co= mo un =C3=A1mbito de desarrollo del =C2=ABplan racional de vida=C2=BB indiv= idual (RAWLS), en condiciones de= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">libertad y dignidad que aseguren el libre desarrollo de la personalidad, = por una parte, e igual consideraci=C3=B3n y respeto = (DWORKIN</s= pan>), por la otra. La protecci=C3=B3n de ese =C3=A1mbito social de libe= rtad y dignidad frente al ataque de terceros, entendida </= span>como un motivo sensible (BECCAR= =C3=8DA) para la acci=C3=B3n punitiva <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= (ATIENZA y RUIZ MANERO</sp= an>), permite incorporar una referencia valorativa al fin del Derecho s= ancionador: se castiga el hecho que ataca = =E2=80=93por ello =C2=ABpunible=C2=BB=E2=80=93 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">las expectativas generales de cumplimiento del orden jur=C3=ADdico (J</s= pan>AKOBS), restableciendo su plena vigencia. En la medida en q= ue a este proceso se le reconoce un componente valorativo= , se cataloga a esa valoraci=C3=B3n como bien protegido por el De= recho, un =C2=ABbien jur=C3=ADdico=C2=BB. Vid. RAWLS (1995), pp. 370-377; = DWORKIN, Ronald (2002): Los Derechos en Serio <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">(B= arcelona, Editorial Ariel), pp. 388- 389; BECCARIA, Cesare (2003): = De los delitos y de las penas, (Bogot=C3=A1, Editoria= l Temis), pp. 9-11, ATIENZA y RUIZ MANERO (1991), pp. 110 y ss; JAKOBS, G= =C3=BCnther (1998): Sobre la teor=C3=ADa de la pena= , (Bogot=C3=A1, Universidad Externado de Colombia), p. 27; y WEFFE (201= 0), pp. 313-318. Ver tambi=C3=A9n Secci=C3=B3n 2.2.1. </spa= n>50 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAY= AAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+dJREFUeJztzj= ENAgEQAMElIbwBJKEbMyig+I6CHgFcLplRMAUAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAD8= uEwHlrhXj+qYjrDeq3pOJwDY7TodWOJTvavbdIT1zukAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA8BdfVtAE7t2AO+8AAA= AASUVORK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:a= bsolute" />la acci=C3=B3n as=C3=AD definida (e= sto es, proporcional stricto sensu).<s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">= 151 Como f=C3=A1cilmente puede constatarse, la conducta = pluriofensiva es el objeto material del llamado concurso </p= >ideal de infracciones<span= class=3D"stl07">: la violaci=C3=B3n de m=C3=BAltiples normas jur=C3=ADdica= s =E2= =80=93y el ataque a varios bienes jur=C3=ADdic= os=E2= =80=93 por = un mismo comportamiento.152 Tenie= ndo siempre presente la proporcionalidad, los sistemas jur=C3=ADdicos </spa= n> reaccionan de tres grandes modos frente a= todas las formas de concurrencia de infracciones, incluyendo al concurso ideal. Una posibilidad, t=C3=ADpica d= e los sistemas de Common Law, es la de la a= cumulaci=C3=B3n material: al acto pluriofensiv= o se le aplican conjunta y sucesivamente153 todas las penas legalmente e= stablecidas para el hecho. Una segunda posibilidad es la de la <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">absorci=C3= =B3n: al acto pluriofensivo <= span class=3D"stl07">se le aplica =C3=BAnicamente la pena que resulta m=C3= =A1s grave en la valoraci=C3=B3n abstracta que hace el legislador, <= span class=3D"stl07"> quedando las dem=C3=A1s penas aplicables abs= orbidas por aqu=C3=A9lla. La tercera opci=C3=B3n, ecl=C3=A9ctica, es la de = la llamada acumulaci=C3=B3n jur= =C3=ADdica: al acto pluriofensivo se le aplica= la pena que resulte m=C3=A1s grave, junto con una fracci=C3=B3n legalmente determinada de las restantes sancio= nes aplicables.154 La segunda prohibici=C3=B3n,= de naturaleza adjetiva, constituye la acepci=C3=B3n m=C3=A1s conocida del = t=C3=A9rmino: el titular de la potes= tad sancionatoria,155 sea el juez o l= a Administraci=C3=B3n,156 tiene vedad= o =E2= =80=93non=E2=80=93 perseguir <span= class=3D"stl07">un mismo hecho =E2=80=93bis=E2=80=93 m= =C3=A1s de una vez =E2=80=93=C3=ADdem=E2=80=93, siempre q= ue =E2= =80=93una vez m=C3=A1s=E2=80=93 el comportamiento = sancion= atoriamente relevante no lesione m=C3=A1s de un bien jur=C3=ADdicamente tut= elado. En este orden de ideas, la </= span>b= ifurcaci=C3=B3n, la persecuci=C3=B3n m=C3=BAlt= iple de la conducta =C2=ABpluriofensiva=C2=BB, configura <= span class=3D"stl07">tambi=C3=A9n un caso particular,157 <s= pan class=3D"stl07">v=C3=A1lido, de concreci=C3=B3n de la garant=C3=ADa de = non bis in =C3=ADdem, en la medida en la </sp= an> que el procedimiento sea como m=C3=A1xi= mo uno para cada agravio, y el ejercicio conju= nto del ius puniendi =C2=ABjudicial=C2=BB sea arm=C3=B3nico y p= roporcionado a la entidad de los bienes conjuntamente protegidos y del </sp= an> 151 Un ejemplo simple de= delito pluriofensivo es el delito de extorsi=C3=B3n, tipificado en el art= =C3=ADculo 261 del C=C3=B3digo Penal de Guatemala. Bajo la caracterizaci= =C3=B3n normativa, la conducta extorsiva ataca simult=C3=A1neamente tres bi= enes jur=C3=ADdicos: la propiedad, la integridad f=C3=ADsica y la libertad= . = 152 WEFFE (2010), p. 369. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;153 Cuando la distinta naturaleza de las penas i= mpide su refundici=C3=B3n, el compendiar en una = nueva pena otras penas distintas dando origen a otra =C3=BAnica y distinta= . Vid. GARC=C3=8DA SAN MART=C3=8DN, Jer=C3=B3nimo (2015): = La acumulaci=C3=B3n jur=C3=ADdica de penas, </spa= n>(Madrid, Ministerio = del Interior de Espa=C3=B1a =E2=80=93 Secretar=C3=ADa G= eneral T=C3=A9cnica), pp. 25-26. Disponible en: = http://www.institucionpe= nitenciaria.es/web/export/sites/default/datos/descargables/publicaciones/Ac= umulacion_juri dica_de_penas_1_Accesit_VK_2015.pdf. </span= >154 WEFFE (2010), p. 66. 155 </sp= an>Esto es, una medida del poder general del Estado =E2=80=93competencia=E2=80=93 <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >para perseguir y castigar las lesiones a bienes jur=C3=ADdicos <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;producid= as a trav=C3=A9s de las acciones que el ordenamiento tipifica como il=C3=AD= citas. En su acepci=C3=B3n =C2=ABjudicial=C2=BB, el ius puniendi = ;encarna la cap= acidad jur=C3=ADdica exclusiva del Estado-juez p= ara la determinaci=C3=B3n de la existencia de un hecho punible con sus </sp= an> mod= os y circunstancias de comisi=C3=B3n, identificaci=C3=B3n de los responsabl= es =E2=80=93autores y part=C3=AD= cipes, seg=C3=BAn el caso=E2=80=93 e </= span>individualizaci= =C3=B3n de la pena a la que, en raz=C3=B3n de su participaci=C3=B3n en el h= echo, los responsables se han hecho acreedores. <sp= an class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size= :10pt"> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">WE= FFE (2010), p. 206. 156 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">Al contrario de lo que la separaci=C3=B3n de funciones estatales por obra= de la juridificaci=C3=B3n del Estado, producto de la </spa= n>Revoluci=C3=B3n Fran= cesa, pudiera sugerir, en la pr=C3=A1ctica el ejercicio del ius puniendi =C2=ABjudicial=C2=BB no pue= de ser monopolio de los tribunales. La eficiencia en la tutela del inter= =C3=A9s p=C3=BAblico comprometido en ciertas formas de actividad administra= tiva, particularmente la tributaria, determin=C3=B3 la necesaria asunci=C3= =B3n, por la Administraci=C3=B3n, del ius puniendi =C2=ABjudicial=C2=BB para las </= span>llamadas infracci= ones =C2=ABadministrativas=C2=BB: en el Derecho Administrativo, a esa compe= tencia se la llama potestad sancionadora de la Administraci=C3=B3n, que hoy d=C3=ADa se acepta con pr=C3=A1c= tica unanimidad, si bien con variaciones en su fundamento. En el Derecho </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">g= uatemalteco, el art=C3=ADculo 98.4 del C=C3=B3digo Tributario consagra la p= otestad sancionadora de la Administraci=C3=B3n. Vid. GARC=C3=8DA <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= DE ENTER= R=C3=8DA, Eduardo y FERN=C3=81NDEZ, Tom=C3=A1s Ram=C3=B3n (2017): <s= pan class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-siz= e:10pt; letter-spacing:0.05pt">Curso de Derecho Administrativo II, <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">(Madrid, Thomson Reuters), T=C3=ADtulo V, cap. XVIII<spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">;= PE=C3=91A SOL=C3=8DS, Jos=C3=A9 (2005): La potestad sanci= onatoria de la administraci=C3=B3n p=C3=BAblica venezolana, </spa= n> (Car= acas, Colecci=C3=B3n de Estudios Jur=C3=ADdicos No. 10. TSJ), pp. 50-51; y = WEFFE (2018), p. <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:8pt">= XXXVIII. 157 Caso especial y = no excepci=C3=B3n, puesto que la prohibici=C3=B3n en comentario es igualmen= te aplicable al hecho pluriofensivo, en la forma que se explica en el text= o principal. 51 = <img src=3D"data:image/png;base64,i= VBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlz= AAAOxAAADsQBD6fLggAAB+tJREFUeJzt1jEVwlAQAMElRRoE0EVeXMUVKjBAiwW64/NmFGy5BQA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA/+02HbCIozqr+3QIy3tW13QEAGszcN/Zq0e1TYewvH= f1mo4AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAH7RB2m7BAPpj8ELAAAAAElFTkSuQmCC" width=3D"624" height= =3D"808" alt=3D"" style=3D"position:absolute" />da=C3=B1o producido por la acci=C3=B3n pluriofensiva.158 </spa= n> Evidentemente, la bifurcaci=C3=B3n de procedimientos sanciona= dores lleva impl=C3=ADcito el riesgo de decisiones contradictorias sobre los mismos hechos, por una parte, y de= solapamiento entre los distintos =C3=B3rdenes sancionadores en violaci=C3=B3n del non bis in =C3=ADdem= , por la otra. Ello exige una debida coordinaci=C3=B3= n entre las dos esferas, penal y adm= inistrativa, en el ejercicio del ius puniendi.159 = Dos son las principales medidas <= /p>que = sirven a ese objetivo. La primera es la prejudicialidad, que ordena los pro= cedimientos en funci=C3=B3n <= p class=3D"stl01" style=3D"line-height:12pt">de la pr= evalencia para el establecimiento de los hechos de un =C3=A1mbito <s= pan class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93</span= >normalmente, el penal=E2=80=93160 = respecto del otro, impidiendo a este un pronunciamiento antes de la dec= isi=C3=B3n de aqu=C3=A9l, o incluso </sp= an>= pronunciarse del todo.161 Correlativamente, la = segunda pauta es la de la comunicabilidad limitada de las pruebas<s= pan class=3D"stl07">, que se resume en la = 0;imposibilidad de utilizaci=C3=B3n de pruebas de un =C3=A1mbito en el = otro por la indebida limitaci=C3=B3n de derechos fundamentales que devendr=C3=ADa de su traslaci=C3=B3n, aun a = pesar de haber sido obtenidas legalmente en el procedimiento de origen. Ese es el caso de la intervenci=C3=B3n = de comunicaciones postales, telef=C3=B3nicas o electr=C3=B3nicas, viable en el proceso penal cuando no hay otra= forma razonable de conocer si un delito = ;grave se ha cometido (como por ejemplo, terrorismo o delincuencia org= anizada), o si existe un riesgo <= /p>inmi= nente de da=C3=B1o, no evitable por medios menos intrusivos, a trav=C3=A9s = de un fuerte control judicial que </span= >pe= rmite su compatibilidad con el Estado de Derecho162 y que, por lo mismo, hace a la prueba inviable en el marco del procedimiento administrativo sanc= ionador.163 Otro caso, a la inversa, = es el de la obtenci=C3=B3n administr= ativa de evidencia sobre la base del deber general de colaboraci=C3=B3n, qu= e obliga a los ciudadanos a suminist= rar todo tipo de informaci=C3=B3n relevante a la Administraci=C3=B3n bajo a= menaza de sanci=C3=B3n, aunque esos = datos puedan constituir la base para demostrar la comisi=C3=B3n de infracci= ones por quien los suministra,</span= >164 cuesti=C3=B3n que =E2=80=93por violatoria de la presunci=C3=B3n de inocencia=E2=80=93 <spa= n class=3D"stl07">es inadmisible en </sp= an>= el proceso penal.165 158 Ver Se= cci=C3=B3n 2.2. 159 MORCILLO MORENO, Ju= ana (2007): Teor=C3=ADa y pr=C3=A1ctica de las cuestiones = prejudiciales en el =C3=A1mbito administrativo, (Madrid, La </spa= n> Ley)= , p. 435. 160 MORCILLO MORENO (2007), = p. 435. 161 P=C3=89R= EZ-PLAYA MORENO, Cristina (2007): La tramitaci=C3=B3n sepa= rada del procedimiento sancionador tributario, (Granada, <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> Univers= idad de Granada), p. 49. Disponible en: https://hera.ugr.es/tesisugr/165716= 8x.pdf. 162 WEFFE H., Carlos E. (2017);= =E2=80=9CThe right to be informed: The Parallel between Criminal= Law and Tax Law, with Special Emphasis on Cross-Border Situatio= ns=E2=80=9D, World Tax Journal, Vol. 9= , No. 3 (Amsterdam, IBFD), p. 462. Disponible en: </= p>https://online.ibfd.org/= kbase/#topic=3Ddoc&url=3D/document/wtj_2017_03_int_4. <= /span>163 HUERGO LORA, Alejandro (2016): </s= pan>La utilizaci=C3=B3n de la prueba penal en los procedimientos = administrativos sancionadores. Disponible </span= >en: <= /span>https://almacend= ederecho.org/la-utilizacion-la-prueba-penal-los-procedimientos-administrati= vos- sancionadores/ 164 HUERGO LORA (2= 016). 165 &#x= a0;En nuestra o= pini=C3=B3n, la presunci=C3=B3n de inocencia es una garant=C3=ADa fundament= al derivada del principio de culpabilidad, esencial a t= odas las formas de ejercicio del ius puniendi</s= pan>, inclusive en sede administrativa. Ello hace constitucionalmente </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">i= nadmisible la invocaci=C3=B3n del deber de colaboraci=C3=B3n como base de l= a actividad probatoria de cargo de la Administraci=C3=B3n, = en supuestos qu= e obligan al aportante a la autoinculpaci=C3=B3n, en raz=C3=B3n de la prohi= bici=C3=B3n nemo tenetur se ipsum accusare. Esto= no es pac=C3=ADficamente aceptado, sin embargo, con base en la atribuci= =C3=B3n a la potestad sancionadora de la Administraci=C3=B3n de una = natura= leza distinta a la penal, =C3=A1mbito al que resultar=C3=ADan aplicables es= tos principios. Vid. MEDINA CALVO, Lorna (2002): </p= >= =E2=80=9CEl derecho a no autoinculparse y a no declarar contra s= =C3=AD mismo: An=C3=A1lisis de la Jurisprudencia del Tribunal Europeo de </= span> <spa= n class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">D= erechos Humanos y la Jurisprudencia Norteamericana=E2=80=9D, Revista de Derecho Tributario No. 95 (Caracas, AVDT), pp. 13-1= 6; WEFFE (2010), pp. 489-492; y WEFFE (2018), pp. 178-180. = ;52 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAA= AAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+tJREF= UeJzt1jEVwlAQAMElRRoE0EVeXMUVKjBAiwW64/NmFGy5BQAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAA/+02HbCIozqr+3QIy3tW13QEAGszcN/Zq0e1TYewvHf1mo4AAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAH7RB2m= 7BAPpj8ELAAAAAElFTkSuQmCC" width=3D"624" height=3D"808" alt=3D"" style=3D"p= osition:absolute" />El sistema sancionador tri= butario guatemalteco recoge normativamente estas garant=C3=ADas. En su vert= iente sustantiva, el non bis in =C3= =ADdem es reconocido como regla espec=C3=ADfic= a de la proporcionalidad sancionadora </= span>por el C=C3=B3digo Tributario, que proh=C3=ADbe a la Administraci=C3=B3n = Tributaria el ejercicio de su potestad <= /span>sancionadora m=C3=A1s de una vez.<s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">= 166 Al tiempo, tanto el C=C3=B3digo Procesal P= enal como el C=C3=B3digo Tributario </sp= an>= hacen lo propio desde el punto de vista adjetivo, cuando por un lado se ved= a la m=C3=BAltiple persecuci=C3=B3n </sp= an>= penal por el mismo hecho,167 y por el= otro se inhibe el ejercicio de la potestad sancionadora de la <span= class=3D"stl07"> Administraci=C3=B3n Tributaria para los casos en= los que de la investigaci=C3=B3n hecha por la autoridad fiscal se <= span class=3D"stl07"> deduzca que el hecho perseguido puede tener = car=C3=A1cter penal.168 2.4.Culpabilidad.169 La culpabilidad es reprochabilidad<spa= n class=3D"stl07">: la cualidad de la conducta injusta =E2=80=93esto es, t=C3=ADpica y antijur=C3=ADdica=E2=80=93 de ser imputada a una = persona como a su autor consciente y libre,170 que de esa forma ha lesionado o ha = puesto en peligro concreto al bien jur=C3=ADdico que es objeto d= e la protecci=C3=B3n sancionadora.171 La conducta culpable es, entonces, = aquella que contraviene al ordenamiento en una doble v=C3=ADa: primero, la = regla que consagra al bien jur=C3=AD= dico como susceptible de protecci=C3=B3n sancionadora, y segundo, la libert= ad y la dignidad de la v=C3=ADctima,= en condiciones en las que el autor, aun teniendo la posibilidad de actuar = de otro modo,172 <sp= an class=3D"stl07">ha decidido actuar deliberadamente para obtener el resul= tado da=C3=B1oso, o bien ha omitido el <= /span>cuidado que su posici=C3=B3n frente al bien jur=C3=ADdico le exig=C3=ADa= para resguardarlo.173 As=C3=AD entendida, la c= ulpabilidad es elemento insustituible, tanto de justificaci=C3=B3n como de = l=C3=ADmite, de todas las formas en = las que puede ejercerse v=C3=A1lidamente el ius puniendi en Derecho, y muy especialmente en el Derecho Tributario Sancionador.174 Sin la culpabilidad, el Derecho Sancionador pierde buena parte = de su justificaci=C3=B3n axiol=C3=B3= gica: es, como se=C3=B1ala calificada doctrina, un elemento insustituible d= el sentimiento com=C3=BAn de justi= cia, al punto de que cualquier forma de responsabilidad objetiva o sin culp= a 166 GUATEMALA, C= =C3=B3digo Tributario, art=C3=ADculo 90. Ver sentencia de la Corte de Const= itucionalidad de Guatemala de 3 de marzo de 2015, (Operadora de QSR de Gua= temala, S. A., vs. Rep=C3=BAblica de Guatemala (Superintendencia de Adminis= traci=C3=B3n Tributaria), Expediente 4531-2012), p. 4. Disponible en: http= ://143.208.58.124/Sentencias/822571.4531-2012.pdf. <= /p>167 GUATEMALA, C=C3=B3digo Procesal Penal, art=C3=ADculo 17. </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; = letter-spacing:-0.05pt">168 GUATEMALA, C=C3=B3digo Tributario, ar= t=C3=ADculos 70 y 90. De acuerdo con la Corte de Constitucionalidad, la int= eracci=C3=B3n de estas dos disposiciones evita la doble persecuci=C3=B3n y= castigo por el mismo hecho, ofreciendo = =E2=80=93a su juicio=E2=80=93 garant=C3=ADa i= d=C3=B3nea de estos derechos del ciudadano. Sentencia de la Corte de Const= itucionalidad de Guatemala de 10 de enero de 2012, (Jos=C3=A9 &#x= a0;Roberto Hern= =C3=A1ndez Guzm=C3=A1n, en acci=C3=B3n de inconstitucionalidad en caso conc= reto contra el art=C3=ADculo 86 del C=C3=B3digo = Tributario &#x= a0;de Guatemala, </p= >Expediente &#x= a0;2832-2013), <p= class=3D"stl01" style=3D"line-height:10pt">pp. <= /p>= 7-8. Disponible en: <p= class=3D"stl01" style=3D"line-height:10pt">http://143.208.58.124/Senten= cias/830271.2832-2013.pdf 169 El desar= rollo de esta secci=C3=B3n est=C3=A1 fuertemente basado en nuestras previas= reflexiones sobre el tema. Vid. WEFFE (2018). <= p class=3D"stl01" style=3D"line-height:10pt">17= 0 Vid. FRANK, Reinhardt (2000): Sobre la estruct= ura del concepto de culpabilidad, (Buenos Aires, Editorial B de F= .), pp. 39-40. 171 De acuerdo con el pr= incipio de lesividad. Ver Secci=C3=B3n 2.2.1. <p= class=3D"stl01" style=3D"line-height:10pt">172= Esto es, que la conducta conforme a Derecho le ha sido <s= pan class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-siz= e:10pt">asequible, en palabras de ROXIN, o que el autor podia actuar de </= p>otro modo, en palabras d= e Goldschmidt. Vid. ROXIN, Claus (1981): Culpabilidad y pr= evenci=C3=B3n en Derecho Penal, (Madrid, <= /p>Editorial Reus), pp. 41= -48; ROXIN (1997), pp. 799-800, 807-812; GOLDSCHMIDT, James (2002): = La concepci=C3=B3n normativa = de la culpabilida= d, (Buenos Aires, Editorial B de F.), pp. 87-90; SCHU= NEMANN, Bernd (2000): =E2=80=9CLa culpabilidad. Estado <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > de la cu= esti=C3=B3n=E2=80=9D, en: Sobre el Estado de la Teor=C3=AD= a del Delito, (Madrid, Editorial Civitas), p. 103; y WEFFE (2018)= , p. 160. 173 Esto es,= la conciencia de la ilicitud de la conducta. Dentro de la teor=C3=ADa gene= ral del delito, como formas subjetivas de realizaci=C3=B3n de la conducta,= el dolo y la culpa est=C3=A1n comprendidas dentro del requisito de = tipicidad. GONZ=C3=81LEZ CAUHAP=C3=89-CAZAUX (2003), p= . 25. 174 WEFFE (2018), p. 246. = 53 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEU= gAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAA= B9JJREFUeJztzkENgEAQALHBAC5wyR9vqDoZm01aBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAhlzTgSWe6q3u6Qjr/dU3nQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAgC0OggMCAj3h6cYAAAAASUVORK5CYII= =3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /></= span>se entiende, sin m=C3=A1s, como b=C3=A1rbara e i= njusta.175 El castigo solo se justifi= ca =E2= =80=93en Derecho=E2=80=93 como consecuencia del ejercicio i= rracional de la libertad por parte del autor, que supone da=C3=B1o, o de al= guna forma coacci=C3=B3n o restricci= =C3=B3n a la libertad y a la dignidad ajenas.176 Dicho de otro modo, la sanci=C3=B3n =E2=80=93 como posibilidad un= ilateral de alteraci=C3=B3n del status jur=C3= =ADdico del infractor=E2=80=93 es =C3=BAnicamente v= =C3=A1lida cuando esta toma en cuent= a la libertad y la dignidad del autor.177 </= p>En ef= ecto, todo ser humano =E2=80=93incluyendo al infract= or=E2= =80=93 tiene derecho a que se considere su con= dici=C3=B3n de persona dotada de di= gnidad, en funci=C3=B3n de su capacidad de ele= gir y de dirigir, en consecuencia, su </= span>=C2=ABplan racional de vida=C2=BB178 hacia el cumplimiento del Derecho. As=C3=AD, solamente en el caso que el = individuo exceda la esfera de libert= ad propia, vulnerando la libertad y dignidad de un tercero, el enunciado </= span> jur=C3=ADdico =C2=ABil=C3=ADcito-sanci= =C3=B3n=C2=BB hallar=C3=A1 justificaci=C3=B3n de=C3=B3ntica, y ser=C3=A1 ex= igible v=C3=A1lidamente.179 Bajo esta= s premisas, la culpabilidad es un pr= esupuesto necesario de la sanci=C3=B3n,180 lo que permite predicar del </sp= an>= principio una doble funci=C3=B3n. En primer lugar, la culpabilidad <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">justifi= ca a la sanci=C3=B3n, en tanto sirve como </sp= an> mecanismo de protecci=C3=B3n de la v=C3= =ADctima. Segundo, la culpabilidad limita a l= a sanci=C3=B3n, pues ella pierde = jus= tificaci=C3=B3n racional axiol=C3=B3gica en su ausencia, como mecanismo de = protecci=C3=B3n del victimario.181 As= =C3=AD, al igual que ocurre con la r= eserva legal, la culpabilidad sirve a la protecci=C3=B3n del ciudadano </sp= an>con y del </span= >De= recho Sancionador.182 Ning=C3=BAn hec= ho o comportamiento humano puede ser susceptible de sanci=C3=B3n <sp= an class=3D"stl07"> si no es fruto de una decisi=C3=B3n: si no es = intencional, la conducta no puede ser siquiera prohibida, mucho <spa= n class=3D"stl07"> menos castigada, y para ser tal debe haber sido= realizada por consciencia y voluntad por una persona <spa= n class=3D"stl07">capaz de entender y de querer.183 = ;En estos t=C3=A9rminos, el principio de culpabilidad adopta la forma d= e tres condiciones subjetivas de = res= ponsabilidad, necesarias para un modelo sancionador garantista.<span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">184= La primera de ellas es la <= span class=3D"stl07">personalidad de la acci=C3=B3n, que designa la suscept= ibilidad de imputaci=C3=B3n del il=C3=ADcito a su autor; esto es, la </span= > relaci=C3=B3n de causalidad que vincula la= acci=C3=B3n final del autor185 </sp= an>con el resultado punible.186 <span= class=3D"stl07">La segunda es </= p>la im= putabilidad, la capacidad de entender y de querer o, lo que es lo mismo, la= medida de la aptitud para ser sujet= o del Derecho Sancionador.187 En terc= er lugar, la culpabilidad stricto sensu, que = designa la conciencia y voluntad en = el il=C3=ADcito individual y concreto, la posibilidad racional de concienci= a del 175 FERRAJOL= I (2001), p. 489. 176 KANT (2007), pp. = 48, 51-52; y ANDRADE RODR=C3=8DGUEZ (2018), p. 42. <= /p>177 WEFFE (2018), p. 164. 178 </spa= n>FINNIS, John (2011): Natural L= aw and Natural Rights, (Oxford, Oxford University Press), p. 100;= RAWLS (1995), pp. 370-377; y WEFFE (2018), p. 145 = 179 WEFFE (2018), p. 168. 180 </sp= an>JAKOBS, G=C3=BCnther (1996); Fundamentos del Derecho= Penal, (Buenos Aires, Ad-Hoc), p. 16. </p= >181 JESCHECK, Hans Heinrich (2003): =E2=80=9CEvoluci=C3=B3n del = concepto jur=C3=ADdico-penal de culpabilidad en Alemani= a y Austria=E2=80=9D, Revista = Electr=C3=B3nica = de Ciencia Penal yCriminolog=C3=ADa, </spa= n> No. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >05-01, p. = ;01:1. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> Disponi= ble en: http://criminet.ugr.es/recpc/05/recpc05-01.pdf; y Weffe; <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-si= ze:10pt">Culpabilidad=E2=80=A6 pp. 166-170. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;182 Ver Secci=C3=B3n 2.1. </span= >183 FERRAJOLI (2001), p. 487. 184 <= /span>FERRAJOLI (2001), p. 490; y WEFFE (2018), pp. 171-172. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;185 Vid. WELZEL, Hans (1956): D= erecho Penal, parte general, (Buenos Aires, Depalma), pp. 35-36. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt= ; letter-spacing:-0.05pt">186 En este sentido se pronunci=C3=B3 l= a Corte de Constitucionalidad, al analizar en amparo la procedencia constit= ucional de la imputaci=C3=B3n en l=C3=ADnea objetiva de responsabilidad sa= ncionadora en un supuesto de responsabilidad tributaria por = ;representaci= =C3=B3n (directores, gerentes y administradores). Ver sentencia de la Corte= de Constitucionalidad de Guatemala de 25 de octubre de 2017, (Silvia Pa= tricia Dorigoni V=C3=A9liz vs. Rep=C3=BAblica (Superintendencia de Administ= raci=C3=B3n Tributaria), Expediente 1770-2016), p. 8. Disponible en: http:= //143.208.58.124/Sentencias/837234.1770-2016.pdf </p= >187 WEFFE (2018), pp. 304-305; y GONZ=C3=81LEZ CAUHAP=C3=89-CAZA= UX (2003), p. 26. 54 </= span> </p= ><img src=3D"data:image/png;bas= e64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAl= wSFlzAAAOxAAADsQBD6fLggAAB+dJREFUeJztzjERAgEQALFlBopXgCzEYoUaB99SI+O4IVGQAg= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA+DOX6cAS9+p= RHdMR1ntXz+kEALtdpwNLfKpXdZuOsN45HQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAADgR3wBOu8EwnKMgfYAAAAASUVORK5CYII=3D" width=3D"624" heig= ht=3D"808" alt=3D"" style=3D"position:absolute" />car=C3=A1cter antijur=C3=ADdico del hecho. As=C3=AD, el principio de culpabilidad sirve como criterio de co= rrecci=C3=B3n de la adecuada atribuibilidad de la sanci=C3=B3n al autor del acto antijur=C3=ADdico. Seg=C3=BAn = su enunciado m=C3=A1s general, es necesario estimar valorativamente la orientaci=C3=B3n volitiva del actor fren= te al bien jur=C3=ADdico protegido, de acuerdo con las <= span class=3D"stl07">circunstancias en las que se verific=C3=B3 el acto ant= ijur=C3=ADdico, para fundamentar as=C3=AD axiol=C3=B3gicamente la <s= pan class=3D"stl07"> vinculaci=C3=B3n entre dicho acto y su autor,= a t=C3=ADtulo de responsable, acreedor a la sanci=C3=B3n.188 </sp= an>En este <sp= an class=3D"stl07" style=3D"letter-spacing:0.05pt"> sentido, la cu= lpabilidad significa especialmente personalidad, seg=C3=BAn el cual el binomio correlativo =C2=ABacto <= span class=3D"stl07">antijur=C3=ADdico-sanci=C3=B3n=C2=BB solo puede establ= ecerse respecto del autor del acto tipificado= como il=C3=ADcito. De tal <p= class=3D"stl01" style=3D"line-height:12pt">modo, la = sanci=C3=B3n es necesariamente consecuencia de la relaci=C3=B3n entre el ac= to antijur=C3=ADdico y su autor <= /p>culp= able: =C3=BAnicamente la persona que dirige consciente y libremente su cond= ucta a la realizaci=C3=B3n del </= p>acto = il=C3=ADcito es la que puede, l=C3=B3gicamente, ser objeto del <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">reproche </= span>que es esencial al concepto de = culpabilidad.189 <= p class=3D"stl01" style=3D"line-height:12pt">De igual= modo, la libertad y la dignidad que tiene toda persona humana por el solo = hecho de serlo permite presuponer, <= /span>= presumir, que frente a la posibilidad f=C3=A1c= tica de da=C3=B1ar o amenazar concretamente &#= xa0;un bien jur=C3=ADdico la persona actuar=C3=A1 conforme con un =C2= =ABplan racional de vida=C2=BB y, en consecuencia, no lo <= span class=3D"stl07">da=C3=B1ar=C3=A1 ni lo amenazar=C3=A1: en otras palabr= as, que ser=C3=A1 inocente. De esta simple de= ducci=C3=B3n dimana la presunci=C3=B3n de inocencia,190 una regla de distribuci=C3=B3n de la carga de la prueba que= , estructuralmente, supone <p= class=3D"stl01" style=3D"line-height:12pt">un proces= o deductivo mediante el cual se infiere un hecho desconocido =E2=80=93<spa= n class=3D"stl07">la inocencia del imputado=E2=80=93 a trav=C3=A9s de un hech= o conocido que normalmente acompa=C3=B1a al actuar humano: el car=C3=A1cter= de persona del acusado y, por consi= guiente, su dignidad y su capacidad de elegir conforme con las previsiones = del ordenamiento. La presunci=C3=B3= n de inocencia configura, entonces, una expresi=C3=B3n del principio de </s= pan> culpabilidad en su aspecto adjetivo, en= la medida en la que permite que el acto il=C3=ADcito se reproche<s= pan class=3D"stl07" style=3D"letter-spacing:0.05pt">, se impute al autor, solo= a trav=C3=A9s de la constataci=C3=B3n plena de que =C3=A9ste ha dirigido s= u voluntad consciente y libre a la r= ealizaci=C3=B3n del acto antijur=C3=ADdico, habiendo tenido la posibilidad = de actuar de otro modo, conforme con= el =C3=A1mbito de libertad y dignidad de la v=C3=ADctima.191 </sp= an> En este sentido, la Corte de Constitucionalidad ha declarado= que la iniciaci=C3=B3n del procedimiento = 0;judicial para la imposici=C3=B3n de la sanci=C3=B3n al contribuyente = imputado por la hipot=C3=A9tica comisi=C3=B3n de infracciones tributarias192 inaudita partem<s= pan class=3D"stl07">, sin que este sea notificado del procedimiento antes d= e la remisi=C3=B3n al juez de paz co= mpetente, ni tampoco se le permita oponer excepciones ni defensas que </spa= n> permitan el descargo, en sede administr= ativa,<= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt"= >193 contra los elementos de convicci=C3=B3n d= e la supuesta comisi=C3=B3n de la in= fracci=C3=B3n tributaria formal castigada con clausura, se constituye en un= a forma de presunci=C3=B3n de culpabilidad, contraria al principio en comentarios.194 = Esta comprensi=C3=B3n de la culpabilidad, como reprochabilidad = del acto antijur=C3=ADdico atribuible personalmente = a su autor consciente y libre es esencial a toda forma del Derec= ho Sancionador, inclusive cuando este </= span>188 WEFFE (2018), pp. 173, 180. </= p>189 WEFFE (2018), p. 192. 190 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculo 14. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;191 WEFFE (2018), pp. 178-179. <= /span>192 GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 85.= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5p= t; letter-spacing:-0.05pt">193 Siguiendo el procedimiento legalme= nte establecido en el art=C3=ADculo 146 del C=C3=B3digo Tributario. = 194 Sentencia de la Corte de Constitucionalida= d de Guatemala de 22 de agosto de 2006, (Marina Octavia Enr=C3=ADquez Oliva= , = en el incidente de inconstitucionalidad de ley en caso concreto de los p= =C3=A1rrafos tercero y cuarto del art=C3=ADculo 86 del C=C3=B3digo <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> Tributa= rio, Expediente 550-2006), pp. 5-6. Disponible en: http://143.208.58.124/Se= ntencias/807710.550-2006.pdf. 55 = 0;<img src=3D"data:i= mage/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAg= IfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzgENgEAMALFDA06wg0MEoO9lLE= taBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACYck0Hlniqr7qnI6z3V+90AgAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAgCUOyWgCAvvOv6YAAAAASUVORK5CYII=3D" width=3D"624" height=3D"808" alt= =3D"" style=3D"position:absolute" />se dirige = a la protecci=C3=B3n de bienes jur=C3=ADdicos objeto de regulaci=C3=B3n por= el Derecho Tributario. La <p= class=3D"stl01" style=3D"line-height:12pt">culpabili= dad constituye un concepto jur=C3=ADdico fundamental, que integra necesariamente todo enunciado jur=C3=ADdico que tenga como consecuencia jur=C3=ADdica una = sanci=C3=B3n por el incumplimiento de una obligaci=C3=B3n = tributaria, sea material o formal, para justificar ax= iol=C3=B3gicamente la relaci=C3=B3n entre acto antijur=C3=ADdico <sp= an class=3D"stl07"> tributario, autor y sanci=C3=B3n.195 = <sp= an class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'">3. El</span= > <= /span>si= stema sancionador tributario guatemalteco. Algunos comentarios sobre sus </= span>&#x= a0;problemas aplicativos, = y su influencia en el ISLR. La regulaci=C3=B3n material del Derech= o Tributario Sancionador en Guatemala est=C3=A1 bifurcada. Sobre la base <= p class=3D"stl01" style=3D"line-height:12pt">de la di= stinci=C3=B3n ontol=C3=B3gica entre delitos y contravenciones,196 = la legislaci=C3=B3n guatemalteca regula los </= span> primeros =E2=80=93que conforman el Derecho Penal Tributario stricto sensu=E2=80=93 <span= class=3D"stl07">en el C=C3=B3digo Penal, y los segundos <= span class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93</spa= n>que forman el Derecho Tributario Sancionador en sen= tido estricto=E2=80=93197 en el C=C3=B3digo Tributario. Como &#x= a0;es natural, ambos tipos de il=C3=ADcitos procuran la protecci=C3=B3n= de la funci=C3=B3n de determinaci=C3=B3n de la Administraci=C3=B3n Tributaria =E2=80=93</span= >il=C3=ADcitos formales=E2=80=93 y del orden econ=C3=B3mico =E2=80=93il=C3=ADcitos= materiales=E2=80=93 que est=C3=A1n comprometidos en el cumplimiento y la eficiente reca= udaci=C3=B3n del ISLR en Guatemala. Seguidamente, debemos pasar a su an=C3=A1lisis, limit=C3=A1ndonos <s= pan class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93</span= >por obra de la definici=C3=B3n del tema bajo estudio= y de las demandas editoriales</span= >=E2=80=93 </= span>al estudio de la estructura y principales proble= mas aplicativos derivados de = aquella= s regulaciones que, tanto en un =C3=A1mbito como en el otro, inciden en el = efectivo cumplimiento del ISLR en el= pa=C3=ADs. 3.1. El r=C3=A9gimen infraccional tributario. Parte Ge= neral. El T=C3=ADtulo III del C=C3=B3digo Tributario, intitulado = =C2=ABinfracciones y sanciones=C2=BB,198 comprende dos cap=C3=ADtulos. </span= >En= el primero de ellos, se regulan las instituciones comunes fundamentales de= l Derecho Sancionador Tributario, qu= e junto con las disposiciones constitucionales previamente comentadas, ofre= cen cauce formal y material al ejerc= icio de la potestad sancionadora de la Administraci=C3=B3n Tributaria. </sp= an> 3.1.1. <= span class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'">Validez m= aterial y temporal de la ley sancionadora tributaria. El primer ob= jeto del C=C3=B3digo Tributario es la del establecimiento del =C3=A1mbito m= aterial y temporal de regulaci=C3=B3= n del Derecho Tributario Sancionador. Respecto del primer punto, como se ha= dicho,199 el = ;C=C3=B3digo tipifica las infracciones tributarias y regula al <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">ius pun= iendi ejercible por la Administraci=C3=B3n </s= pan> 195 WEFFE (2018), pp. 2= 46-248. 196 WEFFE (2018), pp. 209-218. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt= ; letter-spacing:-0.05pt">197 WEFFE (2010), pp. 159-160. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 198 Probablemente influido por el Modelo de C= =C3=B3digo Tributario para Am=C3=A9rica Latina, preparado por la Organizaci= =C3=B3n de Estados Americanos y por el Banco Interamericano de Desarrollo = en las postrimer=C3=ADas de la d=C3=A9cada de 1960, y que ha = 0;servido de ba= se para la redacci=C3=B3n de varios de los C=C3=B3digos Tributarios naciona= les de varios pa=C3=ADses de la regi=C3=B3n. GIULIANI </spa= n>FONROUGE, Carlos; GO= MES DE SOUSA, Rubens y VALD=C3=89S COSTA, Ram=C3=B3n (1968): Modelo de C=C3=B3digo Tributario (Washington, D.C., Preparado pa= ra el Programa Conjunto de Tributaci=C3=B3n OEA/BID. Uni=C3=B3n Panamerican= a, Secretar=C3=ADa General de la Organizaci=C3=B3n de los Estados American= os). 199 Ver Secci=C3=B3n 3.1. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 56 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEU= gAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAA= B9JJREFUeJztzgENgEAMALHDAT5QhxcEIe1lLEtaBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= WOSaDizxVF91T0dY76/e6QQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABMOehACArKdAsIAAAAASUVORK5CYII= =3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /></= span>Tributaria en todas sus vertientes,200 = sin perjuicio de la regulaci=C3=B3n material q= ue, particularmente en lo atinente a= la tipificaci=C3=B3n de conductas constitutivas de infracci=C3=B3n, hagan = las leyes tributarias especiales.</s= pan>201 As=C3=AD, la reserva legal sancionad= ora tributaria en Guatemala es abierta: cualq= uier ley puede tipificar infraccione= s tributarias siempre que esta sea emitida por el Congreso, en tanto esta m= ateria es objeto de la reserva parla= mentaria.202 Respecto de lo segundo, el C=C3=B3= digo Tributario refrenda la regla general de validez temporal de la ley </s= pan> sancionadora tributaria, tempus regit = actum: la ley que sirve a la determinaci=C3=B3= n de la punibilidad de un hecho y de= la sanci=C3=B3n que le es aplicable es la ley vigente al momento de la com= isi=C3=B3n del hecho.203 Solo = excepcionalmente, la regla admite relajaci= =C3=B3n a favor de la ley que aminore o excluya la punibilidad del <= span class=3D"stl07"> hecho o la responsabilidad del infractor; es= to es, la regla de retroactividad, que =E2=80=93co= mo se ha dicho=E2=80=93 = est=C3=A1 debidamente consagrada en Guatemala, tanto = constitucional como legislativamente.204 </p= >Sin em= bargo, el C=C3=B3digo Tributario condiciona la operatividad pr=C3=A1ctica d= e la retroactividad pro reo a la <span= class=3D"stl07"> ausencia de cosa juzgada formal. Respetuosamente, consideramos que la limitaci=C3=B3n legis= lativa es inconstitucional por dos r= azones. En primer lugar, desde el punto de vista de la teleolog=C3=ADa </sp= an> constitucional, la regla contradice el c= ar=C3=A1cter fragmentario y necesario205 de la potestad sancionadora <= /p>esta= tal con base en el privilegio al principio de seguridad jur=C3=ADdica, la c= erteza que dimana de la res iudicata por sobre la dignidad del = infractor, que demanda un Derecho Sancionador m=C3=ADnimo206 </sp= an>y, en </= p>conse= cuencia, excluye la posibilidad de establecer excepciones a la regla de ret= roactividad pro reo. En &#x= a0;segundo lugar, desde el punto de vista de la ex=C3=A9gesis normativa= , la norma constitucional que consagra <= /span>la retroactividad pro reo no admite excepc= i=C3=B3n alguna, es absoluta, de modo que la limitaci=C3=B3n del C=C3=B3dig= o Tributario en comentario es nula, = por imperio del principio de supremac=C3=ADa constitucional, conforme al cual = =E2=80=93= seg=C3=BAn la ha definido la Corte de Constitucionalidad=E2=80=93 la Constituci=C3=B3n es ley suprema que impera sobre = cualquier otro producto normativo en el ord= enamiento, y representa la nulidad de cualquier regla que = viole o tergiverse los principios o reglas constituci= onales.207 3.1.2. Defin= ici=C3=B3n, clasificaci=C3=B3n de las infracciones tributarias. <spa= n class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'"> </span= >La= secci=C3=B3n segunda del T=C3=ADtulo III del C=C3=B3digo define a los il= =C3=ADcitos tributarios en forma ampl=C3=ADsima</sp= an>: =C3=A9stos </= span>ser=C3=A1n toda conducta =E2=80=93tanto activa com= o omisiva=E2=80=93 que implique violaci=C3=B3n de no= rmas tributarias, sean 200 </s= pan>Al ius punendi =C2= =ABjudicial=C2=BB, la capacidad jur=C3=ADdica exclusiva </= span>del Estado-juez para la determinaci=C3=B3n de la existencia de un h= echo punible con sus modos y circunstancias de comisi=C3=B3n, identificaci= =C3=B3n de los responsables =E2=80=93</spa= n>autores y part=C3=ADcipes, seg=C3=BAn el <p= class=3D"stl01" style=3D"line-height:10pt">caso=E2=80=93 </sp= an>e individualizaci=C3=B3n de la pena a la que, en raz=C3=B3n de su par= ticipaci=C3=B3n en el hecho, los responsables se han hecho = acreedores, se = suma el ius puniendi =C2= =ABejecutivo=C2=BB, la capacidad jur=C3=ADdica del Estado-administraci=C3= =B3n de hacer ejecutar la sanci=C3=B3n finalmente impuesta. Respecto de = las infracciones tributarias, esta medida del ius puniendi es atribuida a l= a Administraci=C3=B3n Tributaria por imperio del art=C3=ADculo 98.4 del = C=C3=B3digo Tributario. WEFFE (2010), p. 206. <p= class=3D"stl01" style=3D"line-height:10pt">201= GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 67. <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;202 Ver Secci=C3=B3n 2.1. y WEFFE (2007), p. 122= . = 203 WEFFE (2016), p. 88. <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&#= xa0;204 Ver secci=C3=B3n 2.1. </= p>205 Ver Secci=C3=B3n 2.2.2. 206 </sp= an>FERRAJOLI (2001), pp. 102-103. 207 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculos 44 y 175. Ver = tambi=C3=A9n sentencia de la Corte de Constitucionalidad de = ;Guatemala de 2= 2 de agosto de 2006, (H=C3=A9ctor Horacio Zachrisson Descamps, en acci=C3= =B3n de inconstitucionalidad contra el inciso b) del art=C3=ADculo 24 de= las Disposiciones Transitorias y Finales de la Constituci=C3=B3n Pol=C3=AD= tica de la Rep=C3=BAblica, Expediente 472-94), p. 2. Disponible en: http= ://143.208.58.124/Sentencias/791796.472-94.pdf. = 57 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAAB= Pud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9RJREFUeJztzkERgD= AQALFFA06wg0MEoK8e+Nx0SBSkAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= 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AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAADwJwsc1gICGueJugAAAABJRU5ErkJggg=3D=3D" width=3D= "624" height=3D"808" alt=3D"" style=3D"position:absolute" />sustanciales o formales, que =E2=80=93= a=C3=B1adimos nosotros=E2=80=93 sea castigado con un= a sanci=C3=B3n.208 Adicionalmente, el C=C3=B3di= go bifurca el ejercicio del ius puniendi =C2= =ABjudicial=C2=BB209 con base en la d= istinci=C3=B3n entre delitos y contr= avenciones210, atribuyendo a la juris= dicci=C3=B3n penal =E2=80=93por una parte<spa= n class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93 = la persecuci=C3=B3n y &#= xa0;castigo de los delitos contra el r=C3=A9gimen tributario<sp= an class=3D"stl07">, tipificados en el Cap=C3=ADtulo IV del T=C3=ADtulo X d= el C=C3=B3digo Penal,211 </= span>a saber: (i) la defraudaci=C3=B3n tributaria;</s= pan>212 (ii) la apropiaci=C3=B3n indebida de= tributos;213 y (iii) la resistencia a la acci=C3=B3n fiscalizadora de la Administra= ci=C3=B3n Tributaria.214 Adem=C3=A1s = de estos delitos, que bien pudieran = calificarse como delitos tributarios propios = en tanto la mayor=C3=ADa de las conductas t=C3=ADpicas <= span class=3D"stl07">que procuran menoscabar el orden econ=C3=B3mico afecta= ndo el derecho del Estado a la percepci=C3=B3n del tributo,215 el r=C3=A9= gimen tributario puede verse tambi=C3=A9n afectado por: (i) particulares, a= trav=C3=A9s del tipo de falsificaci= =C3=B3n de sellos, papel sellado y timbres que, emitidos o controlados por = la autoridad, tengan por objeto el c= obro de impuestos;216 y (ii) funciona= rios p=C3=BAblicos, a trav=C3=A9s de los delitos de exacciones <span= class=3D"stl07"> ilegales217 y de cobro indebido.218 En este sen= tido, para salvaguardar la prohibici=C3=B3n de doble <span= class=3D"stl07">persecuci=C3=B3n =E2=80=93non bis in =C3=ADdem=E2=80=93219 <= /span>el C=C3=B3digo ordena a la Administraci=C3=B3n = Tributaria la declinatoria de su competencia sancionadora220 cuando, al sustanciar el procedimiento de determinaci=C3=B3n tribut= aria, constate la posible existencia= de alguno de los delitos tributarios previamente enumerados. El <sp= an class=3D"stl07"> procedimiento tributario seguir=C3=A1 su curso= , a los efectos de la determinaci=C3=B3n de la obligaci=C3=B3n tributaria <= /span> potencialmente insoluta, y en lo sanc= ionador la Administraci=C3=B3n Tributaria pasar=C3=A1 a realizar en el </sp= an> proceso penal las funciones de =C3=B3rga= no auxiliar de polic=C3=ADa criminal.221 En este =C3=BAltimo sentido, el Juez = ;Contralor de la investigaci=C3=B3n penal deber=C3=A1 permitir a los ab= ogados designados por la Administraci=C3=B3n &= #xa0;Tributaria el imponerse de las actuaciones judiciales, y coadyuv= ar con el Ministerio P=C3=BAblico en la = persecuci=C3=B3n penal, como aut=C3=A9nticos auxiliares fiscales.</span= >222 208 WEFFE (2016), p. 72. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 209 Ver nota al pie 155. </span= >210 Ver Secci=C3=B3n 3. 211 </spa= n>GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 70. <= /span>212 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 358 =E2= =80=9CA=E2=80=9D y =E2=80=9CB=E2=80=9D. 213 </sp= an>GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 358 =E2=80=9CC=E2=80=9D. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt= ; letter-spacing:-0.05pt">214 GUATEMALA, C=C3=B3digo Penal, art= =C3=ADculo 358 =E2=80=9CD=E2=80=9D. 215 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5p= t; letter-spacing:-0.05pt"> Sea por el incumplimiento de la obligaci=C3=B3n (casos de= la defraudaci=C3=B3n y la apropiaci=C3=B3n indebida de tributos) o por el = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >entorpecimiento delictual de la funci=C3=B3n de determinaci=C3=B3n de la A= dministraci=C3=B3n Tributaria (caso de la resistencia a la acci=C3=B3n </sp= an> fis= calizadora). 216 GUATEMALA, C=C3=B3digo= Penal, art=C3=ADculo 328. 217 GUATEMAL= A, C=C3=B3digo Penal, art=C3=ADculo 451. 218 </sp= an>GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 452. </= span>219 Ver Secci=C3=B3n 2.3. 220 = Impropiamente, el C=C3=B3digo Tributario califica= como denuncia lo que r= ealmente configura declinatoria de la competencia <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-si= ze:10pt"> <sp= an class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size= :10pt">sancionadora de la Administraci=C3=B3n Tributaria y remisi= =C3=B3n del expediente sancionador a la jurisdicci=C3=B3n penal. La denunci= a, una de las formas de inicio del proceso penal ex </spa= n>art=C3=ADculo 297 del C=C3=B3digo Procesal Pena= l, es =E2=80=9Cla declaraci=C3=B3n que realiza una persona= como consecuencia del conocimiento que posee sobre la comis= i=C3=B3n de un hecho presuntamente delictivo y tiene como fin =C3=BAltimo h= acer llegar la noticia criminal ante la Autoridad Judicial e= ncargada de perseguirlo=E2=80=9D. ALONSO P=C3=89REZ, Fr= ancisco (Coord.) et al. (2004): Manual del Polic=C3=ADa, (Madrid, Editorial La Ley), p. 203= . La denuncia es obligatoria, por imperio del art=C3=ADculo 298 del mismo C= =C3=B3digo, para los funcionarios que en raz=C3=B3n del ejercicio de sus c= ompetencias tengan conocimiento de la posible comisi=C3=B3n de un delito. L= os delitos tributarios son de acci=C3=B3n p=C3=BAblica, e= x art=C3=ADculo 24 bis del C=C3=B3digo= Procesal Penal de Guatemala, por lo que no es <= p class=3D"stl01" style=3D"line-height:10pt">necesaria la denuncia para = su persecuci=C3=B3n: es por imperio del art=C3=ADculo 70 del C=C3=B3digo Tr= ibutario que la Administraci=C3=B3n Tributaria se desprende del conocimien= to del caso =E2=80=93declina</sp= an>=E2=80=93 en su aspecto sancionador, y =E2=80=93en consecuencia=E2=80=93 </spa= n>remite las actuaciones a la jurisdicci=C3=B3n penal, competente de ac= uerdo con la norma tributaria en comentarios. <p= class=3D"stl01" style=3D"line-height:10pt">221= GUATEMALA, C=C3=B3digo Procesal Penal, art=C3=ADculos 112.4 y 11= 5. 222 GUATEMALA, C=C3=B3digo Tributari= o, art=C3=ADculo 70; GUATEMALA, C=C3=B3digo Procesal Penal, art=C3=ADculo 1= 07 bis. 58 <img src=3D"d= ata:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSV= QICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+tJREFUeJzt1qERwlAUAMFjQOFogW7Sv= 0Klh1SAoABExJ+X2a3g5BUAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAA/9xWBwzxrN7VfXUI4x3VvjoCgNkeqwOGeFVbv5GDMz4ZOAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAgAv6AkMIBCLO+IwxAAAAAElFTkSuQmCC"= width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /></span= >Por otra parte, el C=C3=B3digo Tributario atribuye a= la Administraci=C3=B3n Tributaria competencia para la <= span class=3D"stl07">persecuci=C3=B3n y castigo de todos los dem=C3=A1s il= =C3=ADcitos tributarios,223 las </spa= n>infr= acciones tributarias, tipificadas <span= class=3D"stl07"> fundamentalmente en el mismo C=C3=B3digo y en la= s leyes tributarias especiales, bajo la llamada potestad <= span class=3D"stl07">sancionadora de la Administraci=C3=B3n.224 </= span>Estas infracciones, seg=C3=BAn la enumeraci=C3= =B3n legal,225 son: (i) el pago extempor=C3=A1neo de retenciones; (ii) la mora; (iii= ) la omisi=C3=B3n del pago de tributos; (iv) la resistencia a la <sp= an class=3D"stl07"> acci=C3=B3n fiscalizadora de la Administraci= =C3=B3n Tributaria; (v) el incumplimiento de las obligaciones tributarias formales; y (vi) los dem=C3=A1s tipos= de infracciones tributarias establecidas en las leyes tributarias <= span class=3D"stl07"> especiales. &#x= a0;Desde ya, la enumeraci=C3=B3n previa hace patente la posible transgr= esi=C3=B3n a la garant=C3=ADa sustantiva de non bis in =C3=ADdem,226 en tanto la resistencia a la acci=C3=B3n fiscalizadora de la Administraci= =C3=B3n Tributaria es infracci=C3=B3n </= span>y delito tributario al mismo tiempo. El pe= ligro se maximiza al constatar que ambos tipos de il=C3=ADcitos est=C3=A1n = constituidos por las mismas conducta= s: obstaculizar o impedir la acci=C3=B3n fiscalizadora de la Administraci=C3=B3n Tributaria, sea por (i) el inc= umplimiento del requerimiento para el suministro de informaci=C3=B3n tributaria, contable o financiera; o por (= ii) obstruir el acceso inmediato a los soportes materiales de la informaci=C3=B3n relevante a fines tributarios= ;227 o por (iii) estorbar la inspecci= =C3=B3n o verificaci=C3=B3n de los l= ugares donde se haya realizado el hecho imponible o donde reposen los eleme= ntos materiales necesarios para su d= eterminaci=C3=B3n, para evitar el riesgo de alteraci=C3=B3n o destrucci=C3= =B3n de evidencias.228 </sp= an>La =C3=BAnica diferencia entre ambos radica en la = autoridad requirente, como elemento </sp= an>= material del il=C3=ADcito: la Administraci=C3=B3n Tributaria en la infracci= =C3=B3n,229 el juez penal en el delit= o.230 En el caso en el que, v=C3=A1lidamente, s= e argumente que la prohibici=C3=B3n de bis in =C3=ADdem queda salvaguardada = al = prorrogar la competencia de la Administraci=C3=B3n Tributaria para castigar= , en el caso en el que el requerimie= nto de informaci=C3=B3n para la fiscalizaci=C3=B3n haya pasado a la jurisdi= cci=C3=B3n penal,231 entonces la </sp= an> situaci=C3=B3n vulnera las garant=C3=ADa= s de reserva legal,232 proporcionalid= ad y de igualdad.233 En efecto, en la= situaci=C3=B3n descrita es =C3=BAni= camente la decisi=C3=B3n de la Administraci=C3=B3n Tributaria la que determ= ina cu=C3=A1l es la sanci=C3=B3n apl= icable en el caso concreto, si la =C2=ABadministrativa=C2=BB o la penal. De= este modo, ante situaciones = totalme= nte id=C3=A9nticas el castigo ser=C3=A1 muy d= iferente, dependiendo del caso. <= /p>Adem= =C3=A1s del non bis in =C3=ADdem sustantivo, = la situaci=C3=B3n en comentarios vulnera otra garant=C3=ADa fundamental </s= pan> del orden sancionador. En efecto, el us= o de la conminaci=C3=B3n sancionadora para reforzar el deber de <spa= n class=3D"stl07"> colaboraci=C3=B3n con la Administraci=C3=B3n Tr= ibutaria para aportar datos relevantes con fines tributarios atenta directamente contra el derecho del ciudadan= o a que se le presuma inocente,234 y = en consecuencia 223 <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 69. </span= >224 Ver nota al pie 156. 225 </sp= an>GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 71. = 226 Ver Secci=C3=B3n 2.3. <p= class=3D"stl01" style=3D"line-height:10pt">227= Libros, documentos, archivos, sistemas inform=C3=A1ticos vincula= dos con el pago de impuestos, etc. GUATEMALA, C=C3=B3digo <= /span>Tributario, art= =C3=ADculos 93; GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 358 =E2=80=9CD= =E2=80=9D. 228 Esto es, cualquier local= , establecimiento comercial o industrial, oficinas de dep=C3=B3sitos, conte= nedores, cajas registradoras y medios de transporte. GUATEMALA, C=C3=B3dig= o Tributario, art=C3=ADculos 93; GUATEMALA, C=C3=B3digo Penal, art=C3=ADcul= o 358 =E2=80=9CD=E2=80=9D. 229 GUATEMAL= A, C=C3=B3digo Tributario, art=C3=ADculo 93. 230 = GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 358 =E2=80=9CD=E2=80= =9D. 231 GUATEMALA, C=C3=B3digo Tributa= rio, art=C3=ADculo 90. 232 Ver secci= =C3=B3n 2.1. 233 Ver secci=C3=B3n 2.2. = <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5p= t; letter-spacing:-0.05pt">234 </s= pan>WEFFE (2010), pp. = 489-492; WEFFE (2018), pp. 173-180; MEDINA CALVO (2002), p. 42; y =C3=81LVA= REZ ECHAG=C3=9CE, Juan Manuel (2006): =E2=80=9CEl derecho a la no autoincr= iminaci=C3=B3n y su aplicaci=C3=B3n en el =C3=A1mbito del Derecho= <= span class=3D"stl45" style=3D"letter-spacing:0.05pt">59 <img src=3D"data:image/png;base64,iVBORw0KGgoA= AAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQ= BD6fLggAAB9RJREFUeJztzgENgDAQALHDAkZwhSyMYG4mSD4jrYIWAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAXzimA5u4qqc6pyNs763u6QQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAD82AL2DwICKhLI6AAAAAB= JRU5ErkJggg=3D=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:= absolute" />a no autoinculparse (nemo tenetur se ipsum accusare). En efecto, el ejercicio estatal del ius puniendi debe fundamentarse en la = dignidad humana, como todo el ordenamiento jur=C3=ADdico,235 </spa= n>lo que limita las = 0;posibilidades jur=C3=ADdicas de actividad probatoria estatal, en tant= o este debe tratar al ciudadano con igual = 0;consideraci=C3=B3n y respeto.236 En consecuencia, la prueba de cargo de la comisi=C3=B3n de un determinado= il=C3=ADcito =E2=80=93como un delito, mucho menos una infracci=C3=B3n=E2=80=93 no puede ser el resultado de la coacci=C3=B3n o el <= span class=3D"stl07"> apremio; no es otro el efecto que tiene la t= ipificaci=C3=B3n de la resistencia a la acci=C3=B3n fiscalizadora de la </s= pan> Administraci=C3=B3n Tributaria como inf= racci=C3=B3n y como delito, al obligar al ciu= dadano, a trav=C3=A9s de la <= p class=3D"stl01" style=3D"line-height:12pt">sanci=C3= =B3n, a aportar las que =E2=80=93eventualmente</span= >=E2=80=93 </= span>podr=C3=ADan ser las pruebas de su culpabilidad.= Ello no es justificable con base en= el deber de colaboraci=C3=B3n con la Administraci=C3=B3n Tributaria: adem= =C3=A1s de negar la dignidad, una m= edida tal contradice el car=C3=A1cter necesario y proporcional stricto sensu de toda forma= de intervenci=C3=B3n sancionadora.= 237 3.1.3. <spa= n class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'">Presunciones= y Derecho Sancionador Tributario. Sus l=C3=ADmites. La presunci= =C3=B3n es una regla que =E2=80=93estructuralmente=E2=80=93 sintetiza un proceso = deductivo, mediante el cual <= p class=3D"stl01" style=3D"line-height:12pt">se infie= re =E2= =80=93d=C3=A1ndose por probado=E2=80=93 <span= class=3D"stl07">un hecho desconocido a partir de un hecho conocido, que </= span> normalmente lo acompa=C3=B1a. En Derec= ho, una presunci=C3=B3n se compone =E2=80=93as=C3=AD=E2=80=93=C2=BA de varios req= uisitos m=C3=ADnimos: (i) los </span= >hecho= s conocidos, sobre los que se tiene <sp= an class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">certeza <= /span>en raz=C3=B3n de su plena prueba; (ii) los </sp= an>hec= hos desconocidos<= /span>, que constituyen objeto de la investigaci=C3= =B3n y cuya certeza, en raz=C3=B3n de la falta de pruebas = de su realizaci=C3=B3n, se desconoce; y (iii) el </sp= an>jui= cio o factor l=C3=B3gico de probabilidad o normalidad, que vincula probabil=C3=ADs= ticamente a los primeros con los segundos, de forma que si los hechos conoc= idos ocurren, normalmente los hecho= s desconocidos tambi=C3=A9n habr=C3=A1n ocurrido.238 = 0;El uso de presunciones en el Derecho Sancionador es naturalmente limi= tado, y encuentra mayores cauces en = el Derecho Procesal Penal. Probablemente, el m=C3=A1s importante de todos e= s el de la presunci=C3=B3n <p= class=3D"stl01" style=3D"line-height:12pt">de inocen= cia,239 regla que permite deducir </s= pan>iu= ris tantum la inocencia del acusado en raz=C3= =B3n de la dignidad que le es inher= ente como persona humana, y que determina =E2=80=93c= on base en la buena fe=E2=80=93 la suposici=C3=B3n <= /span> de que este habr=C3=A1 dirigido su = =C2=ABplan racional de vida=C2=BB hacia la realizaci=C3=B3n del Derecho, de= ntro del =C3=A1mbito de actuaci=C3= =B3n permitido por el ordenamiento.240 Otro caso es el de la llamada presunci=C3=B3n de voluntariedad de la conducta constitutiva del acto antijur= =C3=ADdico, necesaria voluntariedad de la conducta t=C3=ADpica.241 Otros = casos son, por ejemplo, aquel que fundamenta la inspecci=C3=B3n y registro = judicial de lugares, cosas o persona= s en la sospecha de que en ellos se encuentran vestigios del delito o se oc= ulta Sancionador Tributario. (La posibilidad de utiliza= r pruebas obtenidas en un proceso de verificaci=C3=B3n como fundamento de <= /span> <sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">= sanciones penales)=E2=80=9D, Cr=C3=B3nica Tributaria </spa= n>No. 118 (Madrid, Instituto de Estudios Fiscales), pp. 13-14. Disponibl= e en: https://www.economistas.es/contenido/REAF/gestor/01-Alvarez.pdf. </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; l= etter-spacing:-0.05pt">235 Ver Secci=C3=B3n 2. </= span>236 DWORKIN (2002), pp. 388-389 </= p>237 Ver Secciones 2.2.2. y 2.2.3. 238 = WEFFE (2018), pp. 176-177. 239 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculo 14; GUATEMALA, = C=C3=B3digo Procesal Penal, art=C3=ADculo 14. <p= class=3D"stl01" style=3D"line-height:10pt">240= WEFFE (2018), p. 176. 241 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">WE= FFE (2018), pp. 197-198; y VOGEL, Joachim (1994): =E2=80=9CLos L= =C3=ADmites Constitucionales a las Presunciones del Derecho = ;Penal Econ=C3= =B3mico Alem=C3=A1n=E2=80=9D, en ARROYO ZAPATERO, Luis y TIEDEMAN= N, Klaus (Edit.), Estudios de Derecho penal econ=C3=B3mico (Cuenca, Universidad </spa= n> de Castil= la -La Mancha), <= /p>p. 46. Disponible en: </= p>http://www.cienciaspenal= es.net/files/2016/09/5limites-constitucionales-a-las-presunciones-del-derec= ho-penal- economico-aleman.pdf. 60 &= #xa0;<img src=3D"d= ata:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSV= QICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+lJREFUeJzt0LENwlAUwECjpEOskB2zS= hZjGjoKhqB4fHE3geUCAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAA/sttOmARW3XPL773rl7TEQCsbZ8OWMRRndVjOoTlPatrOgIAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAB+wQcADAQDGkpAXQAAAABJRU5ErkJggg=3D= =3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /></= span>el imputado,242 el del anticipo de prueba cuando por alguna raz=C3=B3n se temiere q= ue sea imposible practicar la prueba= testimonial en la audiencia de juicio,243 y el peligro de fuga que fundamenta el decreto de prisi=C3=B3n preventiva.244 <= /span>En el Derecho Sancionador, la presunci=C3=B3n iuris et de iure <= span class=3D"stl07">de inimputabilidad en caso de minoridad245 </= span>es </p= >de uso= ampliamente difundido: no es imputable bajo ninguna circunstancia el menor= de edad246. Tambi=C3=A9n se establecen bajo presunciones la peligrosidad= =E2= =80=93o mejor dicho, la falta de ella<s= pan class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93 </spa= n>que se deduce </= span>de la naturaleza del delito cometido, sus m=C3=B3viles y circunstancias a= los efectos de la suspensi=C3=B3n </spa= n>c= ondicional de la pena y del perd=C3=B3n judicial,247 y el standard de conciencia d= el car=C3=A1cter antijur=C3=ADdico de la = ;conducta =E2=80=93y por esa v=C3=ADa, de uno de= los elementos de la culpabilidad=E2=80=93248 </s= pan>en los delitos de fabricaci=C3=B3n o <span= class=3D"stl07"> tenencia de materiales explosivos249 </= span>y encubrimiento impropio,250 <sp= an class=3D"stl07">as=C3=AD como en el caso de la receptaci=C3=B3n <= span class=3D"stl07"> =E2= =80=93aprovechamiento de cosas provenientes de= delito=E2=80=93 respecto del derecho de propiedad a= legadamente detentado por el vendedo= r.251 Sin embargo, el uso de presunciones en el= Derecho Sancionador supone interferencias con varios <spa= n class=3D"stl07">principios fundamentales.252 El uso de inversiones de la carga de la prueba afecta a la presu= nci=C3=B3n de inocencia, de manera q= ue tales inversiones equivalen al uso de presunciones de culpabilidad</spa= n>. En t=C3=A9rminos &#x= a0;generales, estas suponen la prueba de la culpabilidad a partir de la= comprobaci=C3=B3n de meras <= p class=3D"stl01" style=3D"line-height:12pt">circunst= ancias de hecho que, por s=C3=AD solas, no implican la prueba de la conexi= =C3=B3n entre el autor y el acto = ant= ijur=C3=ADdico =E2=80=93nexo psicol=C3=B3gico entre el autor y su hecho, que comp= one el llamado =E2=80=9Ctipo subjetivo=E2=80=9D y se encuentra en la </= span>t= ipicidad=E2=80=93, o bien, om= iten considerar las circunstancias concomitantes que puedan afectar: (i) la conciencia y la libertad, sean del = acto antijur=C3=ADdico realizado =E2=80=93imputabili= dad=E2= =80=93 o de su ilicitud <span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93<s= pan class=3D"stl07">conciencia de la ilicitud del acto antijur=C3=ADdico</s= pan>=E2=80=93= , o bien, (ii) la =C2=ABcapacidad de elegir=C2= =BB entre actuar seg=C3=BAn <= p class=3D"stl01" style=3D"line-height:12pt">el derec= ho de actuar en contra de =C3=A9l, esto es, la normalidad volitiva, todas e= lementos de la culpabilidad.253 </sp= an> De ese modo, las presunciones de culpabilidad no son sino mu= estra de un importante retraso para el <= /span>Derecho Sancionador.254 Estas posibles zonas= de intersecci=C3=B3n entre las presunciones y el Derecho Sancionador justi= fican la formulaci=C3=B3n del C=C3= =B3digo Tributario, de acuerdo con la cual las presunciones establecidas so= bre infracciones y sanciones son si= empre iuris tantum.255 Si bien ello procura minimi= zar la posible 242 <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">G= UATEMALA, C=C3=B3digo Procesal Penal, art=C3=ADculo 187. </= span>243 GUATEMALA, C=C3=B3digo Procesal Penal, art=C3=ADculos= 317 y 348. 244 GUATEMALA, C=C3=B3digo = Procesal Penal, art=C3=ADculos 259 y 261. 245 </s= pan>Vid. VOGEL (1994), p. 44. 246 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">GU= ATEMALA, C=C3=B3digo Penal, art=C3=ADculo 23.1. = 247 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculos 72.2 y 83.3. </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; = letter-spacing:-0.05pt">248 Sin embargo, VOGEL <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >pone de manifiesto la discusi=C3=B3n doctrinal respecto de la constitucion= alidad de figuras de este tipo, sobre la base de considerar a estas constr= ucciones como aut=C3=A9nticas presunciones de culpabilidad. Para ello, Voge= l pone como ejemplo el caso =E2=80=93</sp= an>precisamente=E2=80=93 de la receptaci=C3=B3n. VOG= EL (1994), p. 50. En el mismo sentido, WEFFE (2018), pp. </= span>177-180. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 249 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo= 287. 250 GUATEMALA, C=C3=B3digo Penal,= Art=C3=ADculo 475.2. 251 GUATEMALA, = C=C3=B3digo Penal, Art=C3=ADculo 485.5. 252 </s= pan> Con acierto, VOGEL identifi= ca que el uso de presunciones afectan a los principios de reserva de ley, b= =C3=BAsqueda de la verdad material, necesidad de convicci=C3=B3n judicial,= in dubio pro reo y </spa= n>nemo tenetur. VOGEL (1994), pp= . 48, 52. Ver tambi=C3=A9n secci=C3=B3n 3.1.2. = 253 WEFFE (2018), p. 177. 254 <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= ">VOGEL (1994), p. 52. 255 GUATEMALA, = C=C3=B3digo Tributario, Art=C3=ADculo 72. 61 <spa= n style=3D"height:0pt; display:block; position:absolute; z-index:29"><img s= rc=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAA= ABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzgENgEAMALHDAT= 5QhxcEIe1lLEtaBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABgk2s6sMRTfdU9HWG9v3qnEwAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAMOLqUCAkIWonEAAAAASUVORK5CYII=3D" width=3D"624" height= =3D"808" alt=3D"" style=3D"position:absolute" />inconstitucionalidad de estas presunciones, el objetivo se logra solo par= cialmente. Como la exposici=C3=B3n </spa= n>p= revia lo evidencia, es obvio que el uso de presunciones irrefutables para e= stablecer elementos del tipo = subjeti= vo o la conciencia de la ilicitud de la conducta punible viola flagrantemen= te las garant=C3=ADas de reserva leg= al y culpabilidad. Sin embargo, este no es un problema que se resuelva con = el uso de presunciones relativas. El= ataque a los principios en comentarios a trav=C3=A9s de las presunciones, = ahora iuris tantum, se traslada, de= sde el =C3=A1mbito del Derecho material al procedimental: la presunci=C3=B3= n de inocencia, trasladando la carga= de la prueba al imputado y no a la acusaci=C3=B3n, como es lo correcto, </= span> especialmente al obligar al ciudadano = a proveer la prueba que pudiera ser utilizada eventualmente en <span= class=3D"stl07"> su contra para poder desvirtuar la presunci=C3= =B3n, instrumentada en el contexto del deber de informaci=C3=B3n <sp= an class=3D"stl07"> a la Administraci=C3=B3n Tributaria, vulnerand= o as=C3=AD el nemo tenetur, o prohibici=C3=B3= n de autoinculpaci=C3=B3n.256 3.1.4. Concurrencia de il=C3=ADcitos tributarios. Concurso y reinc= idencia. <spa= n class=3D"stl07">Es perfectamente posible que una misma persona cometa m= =C3=A1s de un il=C3=ADcito tributario, sea con uno257 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">&#x= a0;o con varios actos. Es igualmente posible que =E2= =80=93ante algunos o todos estos hechos= =E2=80=93 </s= pan>el ius puniendi hay= a sido ejercido previamente, y a pes= ar de ello el infractor insiste en lesionar bienes jur=C3=ADdicos a trav=C3= =A9s de conductas tipificadas legalm= ente. En ese escenario, la proporcionalidad258 demanda del ordenamiento </sp= an>= una respuesta adecuada, que castigue los varios hechos cometidos en relaci= =C3=B3n con el (mayor) grado de <= /p>da= =C3=B1o al bien jur=C3=ADdico que ellos representan en conjunto, ante la in= habilidad de la conminaci=C3=B3n = san= cionadora previa para inducir al infractor al cumplimiento de la ley.</span= >259 El Derecho Sancionador regula estas situaciones a trav=C3=A9s de los distin= tos supuestos de concurrencia de il=C3=ADcitos tributarios: concurso y reincidenc= ia. 3.1.4.1. Concurso de il=C3=ADcitos tributarios En cualquiera de sus form= as, el concurso de il=C3=ADcitos supone la lesi=C3=B3n m=C3=BAltiple a bien= es jur=C3=ADdicos, independienteme= nte de si se trata de las varias lesiones al mismo o a distintos bienes jur= =C3=ADdicos. Cuando ese da=C3=B1o m= =C3=BAltiple se produce a trav=C3=A9s de una =C3=BAnica conducta t=C3=ADpic= a, estamos en presencia del il=C3=ADcito = ;pluriofensivo, objeto material del llamado concurso ideal de il=C3=AD= citos: la violaci=C3=B3n de m=C3=BAltiples nor= mas jur=C3=ADdicas =E2=80=93y el ataque a varios bienes jur=C3= =ADdicos=E2=80=93 por un mismo comportamiento.</span= >260 Por su parte, cuando <= span class=3D"stl07">ese menoscabo se produce a trav=C3=A9s de varias condu= ctas t=C3=ADpicas, f=C3=ADsicamente y causalmente diferenciables, nos hallamos frente a un caso del llamado </s= pan>co= ncurso real de infracciones: la violaci=C3=B3n= de m=C3=BAltiples normas jur=C3=AD= dicas = =E2=80=93y el ataque a varios bienes jur=C3=AD= dicos= =E2=80=93 a trav=C3=A9s de varios <span= class=3D"stl07"> comportamientos.261 </s= pan>Sobre la base de la proporcionalidad, los sistemas jur=C3=ADdicos reaccion= an de tres grandes modos frente a </span= >to= das las formas de concurrencia de infracciones: de mayor a menor, en raz=C3= =B3n de su intensidad en el <= p class=3D"stl01" style=3D"line-height:12pt">castigo = de los hechos subsecuentes, tenemos los sistemas de acumulaci=C3=B3n materi= al, acumulaci=C3=B3n 256 </spa= n>Ver nota al pie 165, y secci=C3=B3n 3.1.2. = 257 A trav=C3=A9s de la conducta pluriofensiva. Ver secci=C3=B3n= 2.3. 258 Ver secci=C3=B3n 2.2. = 259 WEFFE (2010), pp. 367-368. = ;260 Ver secci=C3=B3n 2.3, y WEFFE (2010), p. 369-370. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt= ; letter-spacing:-0.05pt">261 WEFFE (2010), pp. 372-373. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 62 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEU= gAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAA= B9JJREFUeJztzgENgEAMALHDAT5QhxcEIe1lLEtaBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= WOSaDizxVF91T0dY76/e6QQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABMOehACArKdAsIAAAAASUVORK5CYII= =3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /></= span>jur=C3=ADdica o absorci=C3=B3n.262 </sp= an>En el caso del concurso, el sistema elegido por el= legislador penal guatemalteco </= p>es un= a mixtura: acumulaci=C3=B3n material para el concurso real,263 </s= pan>y acumulaci=C3=B3n jur=C3=ADdica para el concurso= ideal.264 Paralelamente, el legislador tributario guatemalteco opt=C3=B3= por la acumulaci=C3=B3n material para todos los casos: de acuerdo con el C=C3=B3digo Tributario,= =E2=80=9Ccuando un hecho constituya m=C3=A1s de una infracci=C3=B3n se sa= ncionar=C3=A1 cad= a una de ellas=E2=80=9D.265 </s= pan>En este sentido, si bien la acumulaci=C3=B3n material es la forma m=C3=A1s= antigua de respuesta al problema de </s= pan>la concurrencia de infracciones, la tendencia actual del Derecho Sancionad= or es la opuesta, tal como <p= class=3D"stl01" style=3D"line-height:12pt">lo eviden= cia el propio C=C3=B3digo Penal de Guatemala.266 Prima facie</spa= n>, la acumulaci=C3=B3n material es sospechosa </span= > de desproporcionada por excesiva, y en con= secuencia por innecesaria.267 Adem=C3= =A1s de castigar, la sanci=C3=B3n </span= >es= un mecanismo de resocializaci=C3=B3n, que siempre tiene como norte la pres= ervaci=C3=B3n de la dignidad = humana,= en los t=C3=A9rminos tratados previamente.268 Ello justifica el car=C3=A1cter subsidiario de la intervenci=C3=B3n </spa= n>s= ancionadora, y la adopci=C3=B3n general de l=C3=ADmites generales de punici= =C3=B3n que, al utilizar el sistema de <= /span>acumulaci=C3=B3n material, preserven la proporcionalidad de la intervenc= i=C3=B3n punitiva.269 Considerando qu= e la legislaci=C3=B3n penal es fondo= general supletorio para la regulaci=C3=B3n del Derecho Tributario Sanciona= dor en todo aquello que el C=C3=B3d= igo Tributario no ha previsto expresamente,270 respetuosamente <p= class=3D"stl01" style=3D"line-height:12pt">considera= mos que los l=C3=ADmites de agravaci=C3=B3n de sanciones previstos para el = concurso real de delitos son = totalme= nte trasladables a la regulaci=C3=B3n infraccional del C=C3=B3digo Tributar= io, por lo que constituyen <p= class=3D"stl01" style=3D"line-height:12pt">barreras = infranqueables a la imposici=C3=B3n de sanciones por la Administraci=C3=B3n= Tributaria. Igualmente, es <= p class=3D"stl01" style=3D"line-height:12pt">llamativ= o el hecho de que la regulaci=C3=B3n tributaria resuelva el concurso ideal = de infracciones a trav=C3=A9s </p= >del si= stema de acumulaci=C3=B3n material, mientras que la regulaci=C3=B3n penal r= esuelve el mismo problema a <= p class=3D"stl01" style=3D"line-height:12pt">trav=C3= =A9s del empleo del sistema de acumulaci=C3=B3n jur=C3=ADdica. Ello sugiere= una mayor gravedad de las <p= class=3D"stl01" style=3D"line-height:12pt">infraccio= nes tributarias frente a los delitos, tributarios o no, tipificados en el C= =C3=B3digo Penal, lo que prima <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">facie </spa= n>es contrario a la proporcionalidad stricto sensu</= span>271 del Derecho Sancionador. <sp= an class=3D"stl07"> 3= .1.4.2. <span= class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'">Reincidencia.= = Por su parte, se hablar=C3=A1 de reincidencia =E2=80=93en lugar de concurso real=E2=80=93 c= uando entre uno =E2=80=93o varios=E2=80=93 de esos hechos y los = dem=C3=A1s existe una decisi=C3=B3n condenatoria firme, que imponga al auto= r de estos il=C3=ADcitos una = sanci= =C3=B3n por las conductas sancionables cometidas con antelaci=C3=B3n a la r= eiteraci=C3=B3n sancionable, siempre </s= pan>que la nueva acci=C3=B3n punible sea cometida dentro de un plazo m=C3=A1xi= mo =E2= =80=93fijado legalmente=E2=80=93 desde que 262 </spa= n>Ver secci=C3=B3n 2.3. 263 GUATEMAL= A, C=C3=B3digo Penal, art=C3=ADculo 69. 264 </sp= an>GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 70. </spa= n>265 GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 73. </s= pan> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; = letter-spacing:-0.05pt">266 </span= >GUATEMALA, C=C3=B3dig= o Penal, art=C3=ADculos 69 y 70. En el caso del concurso real, la acumulaci= =C3=B3n de penas no podr=C3=A1 exceder del triple de la de mayor duraci=C3= =B3n, y si todas tuvieren igual duraci=C3=B3n, no podr=C3=A1n exceder del t= riple de la pena. En todo caso, la acumulaci=C3=B3n no puede exceder de 50= a=C3=B1os de privaci=C3=B3n de libertad, o de Q 200.000 de penas pecuniari= as. Para el concurso ideal, el sistema elegido es el de la acumulaci=C3=B3n jur=C3=ADdica: se aplicar=C3=A1 la sanci=C3=B3= n m=C3=A1s grave, aumentada en una tercera parte. <= /p>267 Ver secci=C3=B3n 2.2.2. 268 </sp= an>Ver secci=C3=B3n 2. 269 Vid. ESPA=C3=91A, Fiscal=C3=ADa General del Estado, Circular 1-2014 sobre la acumulaci=C3=B3n de penas, p. 2. Dispo= nible en: https://www.fiscal.es/fiscal/PA_WebApp_SGNTJ_NFIS/descarga/CIRCU= LAR_1_2014_LA_ACUMULACION_DE _CONDENAS.pdf?idFile=3D6bb5d6df-a6b0-45f6-9e8= 4-ece31e6f98df. 270 GUATEMALA, C=C3=B3d= igo Penal, art=C3=ADculo 9. 271 Ver sec= ci=C3=B3n 2.2.3. 63 </s= pan> = <img src=3D"data:image/png;base= 64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlw= SFlzAAAOxAAADsQBD6fLggAAB+dJREFUeJztzjERAgEQALFlBopXgCzEYoUaB99SI+O4IVGQAgA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA+DOX6cAS9+pR= HdMR1ntXz+kEALtdpwNLfKpXdZuOsN45HQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAADgR3wBOu8EwnKMgfYAAAAASUVORK5CYII=3D" width=3D"624" heigh= t=3D"808" alt=3D"" style=3D"position:absolute" />el acto sancionador haya adquirido firmeza.272 <= /span>En Guatemala la reincidencia est=C3=A1 regulada sectorialmente. En el De= recho Tributario Sancionador, la = rei= ncidencia se verifica cuando entre las distintas infracciones atribuibles a= l mismo autor existe una resoluci=C3= =B3n de la Administraci=C3=B3n Tributaria, debidamente notificada, dentro d= el plazo de cuatro a=C3=B1os, </p= >lapso = que = =E2=80=93suponemos=E2=80=93 se cuenta desde el d=C3=ADa h=C3=A1bil siguiente a su pr=C3=A1ctica, q= ue es el momento en el que la notifi= caci=C3=B3n surte sus efectos, dotando de eficacia al acto administrativo.<= /span>273 La f=C3=B3rmula de agravaci=C3=B3n de penas producto de la reincidenci= a en sede tributaria es totalmente objetiva: en el caso de sanciones pecuniarias, un incre= mento del 50% de la multa como regla general, lo que puede ampliarse </span= > = =E2=80=93en el caso que la multa est=C3=A9 det= erminada con base en un porcentaje del tributo omitido=E2=80=93 hasta un 100% de dicho t= ributo. En el caso de la comisi=C3=B3n de las =C2=ABinfracciones espec=C3= =ADficas=C2=BB asociadas a la </p= >produc= ci=C3=B3n y conservaci=C3=B3n de medios de prueba de la realizaci=C3=B3n de= l hecho imponible,274 la <span= class=3D"stl07"> reincidencia supone la disoluci=C3=B3n, y la can= celaci=C3=B3n de la inscripci=C3=B3n mercantil y de la patente de <s= pan class=3D"stl07"> comercio de la persona jur=C3=ADdica.<= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt"= >275 Como puede verse, el concepto tributario de reincid= encia no exige la firmeza del acto de determi= naci=C3=B3n de las sanciones previas= , ni tampoco abre la posibilidad de que ese acto sea impugnado ante la </sp= an> jurisdicci=C3=B3n tributaria. Eso genera= , por supuesto, una serie de problemas. En primer lugar, la agravaci=C3=B3n de sanci=C3=B3n por reincidencia, e= n los casos en los que el acto que impone la sanci=C3=B3n no es <spa= n class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">res </span= > = ;iudicata, viola la presunci=C3=B3n de inocencia:276 <= span class=3D"stl07">a trav=C3=A9s de la sanci=C3=B3n impuesta al segundo i= l=C3=ADcito se castigar=C3=A1 </p= >al suj= eto por la comisi=C3=B3n del primero, sin que previamente se haya determina= do su culpabilidad mediante una de= cisi=C3=B3n definitivamente firme. Este supuesto se maximiza en el caso de = que la nueva infracci=C3=B3n se come= ta mientras se est=C3=A1 controlando judicialmente la validez del acto admi= nistrativo que ha impuesto la primer= a sanci=C3=B3n. En propiedad, la norma aplicable a estos supuestos es la de= l concurso, y no la de la reincidenc= ia: la firmeza del acto es un requisito esencial a la diferenciaci=C3=B3n de ambas figuras. Lo contrario supone el riesgo cierto de vulneraci=C3=B3n, sea d= e la proporcionalidad o de la prohibici=C3=B3n del bis in =C3=AD= dem.<sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">2= 77 = Adicionalmente, es posible identificar un r=C3=A9gime= n diferenciado de agravaci=C3=B3n de sanciones en el caso = de reincidencia. Para la aplicaci=C3=B3n de sanciones= pecuniarias, el C=C3=B3digo Tributario distingue en funci=C3=B3n <s= pan class=3D"stl07"> de la t=C3=A9cnica de tipificaci=C3=B3n de la= pena, lo que parece configurar un trato desproporcionado, por <span= class=3D"stl07"> discriminatorio. La situaci=C3=B3n se agrava por= la objetivaci=C3=B3n de la medida de agravac= i=C3=B3n de pena en caso de reincide= ncia, que no permite al =C3=B3rgano encargado de la aplicaci=C3=B3n de la s= anci=C3=B3n ponderar las distintas a= lternativas de castigo, en funci=C3=B3n de la finalidad resocializadora y d= e la subsidiariedad de la intervenci= =C3=B3n punitiva exigidas por la proporcionalidad.278 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">&#x= a0;Desde el punto de vista del Derecho Penal stricto sensu<span= class=3D"stl07">, la reincidencia se utiliza tambi=C3=A9n como <spa= n class=3D"stl07"> circunstancia agravante de la responsabilidad p= enal en sentido estricto.279 Ella sir= ve como par=C3=A1metro 272 </s= pan>WEFFE (2010), p. 371-372. 273 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">En= el caso de la notificaci=C3=B3n personal. GUATEMALA, C=C3=B3digo Tributari= o, art=C3=ADculos 130 y 8.1.c). 274 GUA= TEMALA, C=C3=B3digo Tributario, art=C3=ADculo 85. </= p>275 En nuestra opini=C3=B3n, esta =C3=BAltima d= isposici=C3=B3n es inconstitucional, por las razones que desarrollaremos en= esta misma secci=C3=B3n al comentar la regulaci=C3=B3n del C=C3=B3digo Pe= nal respecto de la reincidencia. 276 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">Ve= r secci=C3=B3n 2.4. 277 Ver secciones 2= .2. y 2.3. 278 Ver secci=C3=B3n 2.2. </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; = letter-spacing:-0.05pt">279 GUATEMALA, C=C3=B3digo Penal, art=C3= =ADculo 27.23. 64 </spa= n> <p= class=3D"stl01" style=3D"line-height:12pt"><img src=3D"data:image/png;base64= ,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSF= lzAAAOxAAADsQBD6fLggAAB9RJREFUeJztzkENgEAQALFBATYQiQCM4eveYGBzSaugBQAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAA8HdMBzZxVU91TkfY3lvd0wkAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACAjwX+Ag= ICYbAd3wAAAABJRU5ErkJggg=3D=3D" width=3D"624" height=3D"808" alt=3D"" style= =3D"position:absolute" />de aplicaci=C3=B3n </= span>o= bjetiva de la pena accesoria de disoluci=C3= =B3n, en el caso de la responsabilidad penal d= e personas jur=C3=ADdicas, tanto en = general280 como para determinados del= itos,281 o de la duplicaci=C3=B3n de = las penas en el caso de la conducci= =C3=B3n de veh=C3=ADculos de motor bajo los efectos de sustancias, o de man= era temeraria o imprudente que ponga= en riesgo a los dem=C3=A1s participantes en el tr=C3=A1fico.282 <= /span>En nuestra materia, la reincidencia es determinativa de la p=C3=A9rdida definitiva = de la patente de comercio en el caso de la &#x= a0;comisi=C3=B3n del delito de defraudaci=C3=B3n tributaria<spa= n class=3D"stl07">, a trav=C3=A9s de la alteraci=C3=B3n o destrucci=C3=B3n = de los mecanismos de control fiscal,= colocados en m=C3=A1quinas registradoras o timbradoras, sellos fiscales y = similares,283 de <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">apropia= ci=C3=B3n indebida de tributos284 y d= e resistencia a la acci=C3=B3n fiscalizadora de la Administraci=C3=B3n </sp= an> Tributaria.285 <= /span>Es necesario reiterar aqu=C3=AD, respetuosamente, las objeciones previas= respecto de la razonabilidad de la </sp= an>= soluci=C3=B3n legal al respecto, tanto en sede tributaria como penal </span= >stric= to sensu. La = objetivaci=C3=B3n de la <spa= n class=3D"stl07">reincidencia, a trav=C3=A9s del empleo de penas fijas par= a agravar la responsabilidad del infractor, no permite <= span class=3D"stl07">una adecuada individualizaci=C3=B3n de la pena en raz= =C3=B3n de las circunstancias f=C3=A1cticas y jur=C3=ADdicas que rodean </s= pan> la comisi=C3=B3n del hecho, lo que aten= ta contra la proporcionalidad, bajo las formas de idoneidad y necesidad. Adem=C3=A1s, la cancelaci=C3=B3n de la= patente de comercio =E2=80=93o peor a=C3=BAn, la di= soluci=C3=B3n=E2=80=93 es una &#= xa0;respuesta maximalista del Derecho San= cionador guatemalteco a los supuestos de concurrencia de <= span class=3D"stl07">il=C3=ADcitos, que respetuosamente consideramos despro= porcionada: son formas =E2=80=93directa en un caso, = indirecta en el otro=E2=80=93 <span= class=3D"stl07">de muerte civil, que atentan gravemente contra la libertad= econ=C3=B3mica de los socios </p= >de la = persona jur=C3=ADdica cuya personalidad haya sido disuelta, hayan sido part= =C3=ADcipes o no de los delitos <= /p>cuya= concurrencia configura la reincidencia.286 </span= >3.1.4.3. Delito continuado Si bien el C=C3= =B3digo Tributario nada dice al respecto, el C=C3=B3digo Penal287 = regula los casos del llamado = concur= so continuado de il=C3=ADcitos. En estos casos= , una pluralidad de conductas f=C3=ADsicamente diferenciables es <sp= an class=3D"stl07"> susceptible de unidad (i) de imputaci=C3=B3n, = en tanto son realizadas o dominadas288 por la misma persona; (ii) de les= i=C3=B3n, al perseguir la vulneraci=C3=B3n del mismo bien jur=C3=ADdico;</s= pan>289 y (ii) de designio, en tanto = 280 De m=C3=A1s que dudosa = constitucionalidad, en tanto supone una forma de muerte civil que lesiona g= ravemente la libertad econ=C3=B3mica de los socios. GUATEMALA, C=C3=B3di= go Penal, art=C3=ADculo 38. 281 Como po= r ejemplo la explotaci=C3=B3n ilegal de recursos naturales. GUATEMALA, C=C3= =B3digo Penal, art=C3=ADculo 346. 282 <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">G= UATEMALA, C=C3=B3digo Penal, art=C3=ADculo 157. = 283 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 358.B. <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > 284 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo = 358.C. 285 GUATEMALA, C=C3=B3digo Penal= , art=C3=ADculo 358.D. Es importante destacar ac=C3=A1 que, en el supuesto = del concurso aparente de il=C3=ADcitos = =E2=80=93consunci=C3=B3n=E2=80=93 entre los d= os tipos de resistencia a la acci=C3=B3n fiscalizadora de la Administraci= =C3=B3n Tributaria, el contenido en el C=C3=B3digo Penal y el regulado en= el art=C3=ADculo 286 A este respecto, = es digno de menci=C3=B3n el caso de la Panader=C3=ADa Be= rna, ubicada en el Paseo de la Sexta Avenida, Zona 1, <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;Casco Hi= st=C3=B3rico de la Ciudad de Guatemala, a la que curiosame= nte el cambio de nombre social salv=C3=B3 de la clausura definiti= va por falta de emisi=C3=B3n de facturas, ex <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">ar= t=C3=ADculo 85.1 del C=C3=B3digo Tributario. Ver PRENSA LIBRE, <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'; font-size:1= 0pt">Cierre de Panader=C3=ADa Berna ser=C3=A1 </span= >temporal, no d= efinitivo, (13/3/2017). Disponible en: https://www.prensalibre.co= m/economia/panaderia-berna-acepta- cerrar-en-definitiva/. = 287 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 71. </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; l= etter-spacing:-0.05pt">288 Seg=C3=BAn ROXIN, = =E2=80=9CPosee el dominio del hecho y es autor quien en la= realizaci=C3=B3n del delito aparece como figura clave, como personaje cent= ral por su influencia determinante o decisiva en el aconteci= miento=E2=80=9D. ROXIN (1997), Tomo II, p. 75. <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> 289 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo= 71.2. 65 <img src=3D"data:image/png;base64,iVBOR= w0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAO= xAAADsQBD6fLggAAB9VJREFUeJztzkENgEAQALHBAkZwhSyMYO6+JAjYXNIqaAEAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAA8HNMBzZxVU91TkfY3lvd0wkAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA4GsB+/8CAuRN= OfgAAAAASUVORK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"posi= tion:absolute" />constituyen etapas <s= pan class=3D"stl07">en la realizaci=C3=B3n del plan delictual del autor.</s= pan>290 Dicho en otras palabras, en el delit= o continuado se atribuye a varias co= nductas humanas el significado jur=C3=ADdico de acci=C3=B3n =C3=BAnica, en = tanto constituyen partes de la reali= zaci=C3=B3n final de la voluntad del agente, pues aun cuando f=C3=ADsicamen= te estas acciones puedan considerars= e como separadas, en tanto constituyen modificaciones aisladas o <sp= an class=3D"stl07"> individualizadas del mundo exterior, no es pos= ible considerarlas jur=C3=ADdicamente como unidades aisladas, sino como partes de un todo, en tanto forman part= e de la misma acci=C3=B3n final.291 E= n Guatemala, el delito continuado se= castiga sobre la base del sistema de acumulaci=C3=B3n jur=C3=ADdica, con l= a pena aplicable al delito aumentad= a en una tercera parte. En este sent= ido, es nuestra opini=C3=B3n que el uso del sistema de acumulaci=C3=B3n jur= =C3=ADdica para castigar el <= p class=3D"stl01" style=3D"line-height:12pt">concurso= continuado es plenamente trasladable al Derecho Tributario Sancionador.</s= pan>292 Dada su naturaleza sancionadora,293 la regla sobre delito continuado es de aplicaci=C3=B3n supletoria a las <= /span> infracciones tributarias por imperio = del propio C=C3=B3digo Penal,294 sin = que la redacci=C3=B3n del C=C3=B3digo </= span>Tributario respecto de la concurrencia de infracciones tributarias pueda = interpretarse como contradicci=C3= =B3n impl=C3=ADcita con la regla penal y, en consecuencia, como norma de ap= licaci=C3=B3n especial a estos casos= . Una vez m=C3=A1s, los principios de proporcionalidad y de igualdad soport= an la conclusi=C3=B3n expuesta, toda= vez que lo contrario =E2=80=93el empleo de la acumu= laci=C3=B3n material para el castigo de la &#x= a0;infracci=C3=B3n continuada en materia tributaria sancionadora= =E2=80=93 </s= pan>implicar=C3=ADa la aplicaci=C3=B3n de sanciones <= /span> desproporcionadas a la entidad de lo= s bienes jur=C3=ADdicos protegidos en el Derecho Tributario Sancionador, </= span> y desiguales frente a la misma lesi=C3=B3n del bien jur=C3=ADdico causada de un m= odo distinto. 3.1.5. Responsabilidad tributaria sancionadora. Entre otras pos= ibles acepciones del t=C3=A9rmino,295 la responsabilidad denota el v=C3=ADnculo entre la acci=C3=B3n <spa= n class=3D"stl07"> cuya consecuencia es jur=C3=ADdicamente regulad= a y la persona que deba sufrir, por tal circunstancia, una modificaci=C3=B3n en su status jur=C3=ADdico.= 296 En materia sancionadora, como consecuenc= ia del principio de culpabilidad, l= a responsabilidad es eminentemente personal: el binomio correlativo =C2=ABa= cto antijur=C3=ADdico- sanci=C3=B3n= =C2=BB solo puede establecerse respecto del autor del acto tipificado como = il=C3=ADcito. De tal modo, la </p= >sanci= =C3=B3n es necesariamente consecuencia de la relaci=C3=B3n entre el acto an= tijur=C3=ADdico y su autor culpable: </s= pan>=C3=BAnicamente la persona que dirige consciente y libremente su conducta = a la realizaci=C3=B3n del acto il=C3=ADcito &#= xa0;es la que puede, l=C3=B3gicamente, ser objeto del reproche que es e= sencial al concepto de culpabilidad y, en = 0;consecuencia, ser responsable.<s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">= 297 290 GUATEMALA, C=C3=B3digo Penal, ar= t=C3=ADculo 71.1. 291 WEFFE (2010), pp.= 401-402. 292 Vid. WEFFE (2010), p. 40= 3. 293 WEFFE (2010), pp. 145-155; y WEF= FE (2018), pp. 235-246. 294 GUATEMALA, = C=C3=B3digo Penal, art=C3=ADculo 9. 295 <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >Ver nota al pie 36. 296 Weffe; La responsabilidad=E2=80=A6 p. 5= 69. 297 Ver secci=C3=B3n 2.4, y WEFFE (= 2018), p. 275. 66 </spa= n> <p= class=3D"stl01" style=3D"line-height:12pt"><img src=3D"data:image/png;base64= ,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSF= lzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzgENgEAMALHDAT5QhxcEIe1lLEtaBS0AAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAWOSaDizxVF91T0dY76/e6QQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABMOehACAr= KdAsIAAAAASUVORK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"po= sition:absolute" />3.1.5.1. Regla general. Personalidad. Autor=C3=ADa lato sensu y formas = </= span>de participaci=C3=B3n en il= =C3=ADcitos tributarios. La personalidad es la regla general que a= coge el C=C3=B3digo Tributario para la atribuci=C3=B3n de responsabilidad <= /span> sancionadora tributaria.298 = As=C3=AD, la responsabilidad personal por infr= acciones tributarias en Guatemala </span= >se= atribuye a los autores, quienes son definidos legalmente en sentido ampl= =C3=ADsimo,299 de una manera que </sp= an> incluye al inductor y al auxiliador bajo un concepto unitario de autor=C3=ADa.300 </spa= n>As=C3=AD, adem=C3=A1s del autor stricto <s= pan class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'"> </= span>sensu, sujeto con dominio del hecho o en <= /span>= rol de garante por su participaci=C3=B3n direc= ta en la ejecuci=C3=B3n de la </p= >conduc= ta il=C3=ADcita,301 el C=C3=B3digo Tr= ibutario equipara el r=C3=A9gimen de los autores: (i) a los instigadores, <= /span> quienes inducen directamente al autor= a cometer la infracci=C3=B3n;302 y (= iii) a los cooperadores necesarios, </sp= an>= que son los que, sin ser autores en sentido estricto, colaboran decisivamen= te en la ejecuci=C3=B3n de la </p= >conduc= ta sancionable, al punto que sin su participaci=C3=B3n el il=C3=ADcito no s= e habr=C3=ADa cometido.303 La regulaci=C3=B3n e= s similar a la contenida en el C=C3=B3digo Penal de Guatemala,304 = que tambi=C3=A9n define a todas estas figuras como autores, incluyendo a quienes <= /span>=E2=80= =93previo acuerdo para la realizaci=C3=B3n del= delito=E2=80=93 presencian su ejecuci=C3=B3n sin tomar parte activa en ella.= 305 Seg=C3=BAn la definici=C3=B3n leg= al, c=C3=B3mplices son: (i) el </= p>alent= ador, quien anime al autor en su decisi=C3=B3n de cometer el delito sin lle= gar a instigarlo; (ii) el cooperador= sub sequens, quien mediante acuerdo previo p= romete ayuda para luego de cometido el il=C3=ADcito; <span= class=3D"stl07">y (iii) el cooperador stricto sensu, que colabora con la comisi=C3=B3n del delito proporcionando in= formaci=C3=B3n o medios para cometer= el delito, o act=C3=BAan como intermediarios entre los part=C3=ADcipes par= a obtener su concurrencia en el deli= to.306 Obviamente, ante el silencio d= e la norma tributaria, la regulaci=C3=B3n del = C=C3=B3digo Penal respecto del alentador, el cooperador <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">sub seq= uens y el cooperador stricto sensu <sp= an class=3D"stl07">es tambi=C3=A9n </spa= n>a= plicable a las infracciones tributarias. = ;La equiparaci=C3=B3n de varias formas de participaci=C3=B3n a la autor= =C3=ADa es una soluci=C3=B3n dif=C3=ADcilmente conciliable con la proporcionalidad stricto sensu307 <= /span>sobre la base de razones de pol=C3=ADtica crimi= nal,308 en tanto la medida <sp= an class=3D"stl07"> de la responsabilidad del autor en sentido est= ricto es superior a la de los part=C3=ADcipes. A este respecto, <spa= n class=3D"stl07"> baste recordar que es el autor quien dirige dir= ectamente su conducta a da=C3=B1ar al bien jur=C3=ADdico, mientras <= span class=3D"stl07"> que los part=C3=ADcipes, para serlo, requier= en del autor para lograr el mismo objetivo. A todo evento, como <spa= n class=3D"stl07"> forma de racionalizar la expansi=C3=B3n punitiv= a que introduce la regla, a=C3=BAn cuando la sanci=C3=B3n de instigadores = y coope= radores necesarios se determine bajo los mismos par=C3=A1metros de la sanci= =C3=B3n aplicable al autor, <= p class=3D"stl01" style=3D"line-height:10pt">29= 8 GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculos 77 y 79. </sp= an> 299 GUATEMALA, C=C3=B3digo Tributario, art= =C3=ADculo 79. 300 Ver, Modelo de C=C3= =B3digo Tributario para Am=C3=A9rica Latina, art=C3=ADculo 80. <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&#= xa0;301 GUATEMALA, C=C3=B3digo Tributario, art=C3=ADcul= o 80.1. 302 GUATEMALA, C=C3=B3digo Trib= utario, art=C3=ADculo 80.2. 303 GUATEMA= LA, C=C3=B3digo Tributario, art=C3=ADculo 80.3. = 304 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculos 36 y 37. Vid. G= ONZ=C3=81LEZ CAUHAP=C3=89-CAZAUX (2003), pp. 119, 127. </= span>305 Con acierto, la doctrina guatemalteca ha denunciado l= a inconstitucionalidad de esta =C3=BAltima forma de participaci=C3=B3n, sob= re la base de su incompatibilidad con los principios de reserva legal y cu= lpabilidad, bajo la forma de personalidad. Sin embargo, </= span>GONZ=C3= =81LEZ CA= UHAP=C3=89-CAZAUX sugi= ere una matizaci=C3=B3n adecuada para resolver el problema: quienes est=C3= =A9n en esta situaci=C3=B3n ser=C3=A1n part=C3=ADcipes en la medida en la = que el part=C3=ADcipe tenga una posibilidad real de intervenir en la comisi= =C3=B3n del delito, al punto que su mera presencia pueda asegurar el resu= ltado lesivo. GONZ=C3=81LEZ CAUHAP=C3=89-CAZAUX (2003), pp. 128- <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= 129. </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; l= etter-spacing:-0.05pt">306 GUATEMALA, C=C3=B3digo Penal, art=C3= =ADculo 37. 307 Ver secci=C3=B3n 2.2.3.= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5p= t; letter-spacing:-0.05pt">308 GONZ=C3=81LEZ CAUHAP=C3=89-CAZAUX = (2003), pp. 127. 67 </s= pan> = <img src=3D"data:image/png;base= 64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlw= SFlzAAAOxAAADsQBD6fLggAAB9RJREFUeJztzgENgDAQALHDAkZwhSyMYG4mSD4jrYIWAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAXzimA5u4qqc6pyNs763u6QQAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAD82AL2= DwICKhLI6AAAAABJRU5ErkJggg=3D=3D" width=3D"624" height=3D"808" alt=3D"" sty= le=3D"position:absolute" />para que pueda habl= arse de participaci=C3=B3n es necesario que, conforme con el principio de <= /span>= accesoriedad, &#x= a0;haya una infracci=C3=B3n cometida por un autor, a quienes los part=C3=ADcipes complementan en la ejecuci=C3=B3n d= e la infracci=C3=B3n. En resumen, si= n autor no hay part=C3=ADcipes, por lo que =E2=80=93= en ausencia de autor=E2=80=93 no es posible <= span class=3D"stl07"> exigir responsabilidad sancionadora a los su= puestos part=C3=ADcipes. 3.1.5.2. La responsabilidad del asesor profesional. =C2=BFAuto= r=C3=ADa o <s= pan class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'">participac= i=C3=B3n? <sp= an class=3D"stl07">Un caso particular es el de la responsabilidad de los as= esores profesionales en el Derecho Sancionador Tributario guatemalteco. El C=C3=B3digo Tributario ordena a esto= s profesionales la emisi=C3=B3n de sus <= /span>dict=C3=A1menes, certificaciones u otras constancias similares vinculada= s con la materia tributaria =E2=80=9Cde <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">conformidad= con las normas y principios legales, cient=C3=ADficos o t=C3=A9cnicas apli= cables=E2=80=9D;309 esto es, observando las reglas <= /p>t=C3= =A9cnicas de su oficio como el standard de ac= tuaci=C3=B3n diligente para el ejercicio de sus funciones. En principio, ello supondr=C3=ADa que la actuaci=C3= =B3n del profesional o t=C3=A9cnico que, desapegada de estos principios, sirva de base para la comisi=C3=B3n de= un il=C3=ADcito tributario generar=C3=ADa para aquel responsabilidad, </sp= an> bien por participaci=C3=B3n <spa= n class=3D"stl07">en el il=C3=ADcito cometido por el sujeto pasivo tributar= io, bajo la figura de la cooperaci= =C3=B3n, sea esta necesaria o stricto sensu, = o bien por autor=C3=ADa310 en determ= inados casos, dependiendo del rol ju= gado por el profesional o t=C3=A9cnico dentro de la organizaci=C3=B3n empre= sarial, fundamentalmente como repres= entante del contribuyente.311 A su ve= z, ese pareciera ser el sentido que le atribuye el C=C3=B3digo <span= class=3D"stl07"> Tributario, cuando tipifica el incumplimiento do= loso de sus obligaciones como supuesto aut=C3=B3nomo <span= class=3D"stl07">de generaci=C3=B3n de responsabilidad por il=C3=ADcitos tr= ibutarios.312 La redacci=C3=B3n de la norma, = sin embargo, es m=C3=A1ximamente confusa. Si bien es claro que el C=C3=B3di= go Tributario est=C3=A1 regulando = =C3=BAnicamente un supuesto de responsabilidad sancionadora y no tributaria= ,313 no resulta claro determinar a cu=C3=A1les = obligaciones se refiere como elemento material del incumplimiento: si las propias del profesional o t=C3=A9cnic= o vinculadas al cumplimiento de las obligaciones tributarias, independientemente de que estas se hayan cumplido= o no, o a las obligaciones tributarias = del tercero a quien el profesional o t=C3=A9cnico presta servicios.</sp= an>314 El desconcierto se maximiza cuando, <= /span> adicionalmente, el C=C3=B3digo Tribut= ario prescribe que la declaraci=C3=B3n de esta responsabilidad se har=C3=A1= siempre en sede penal, lo que pudiera leerse como una remisi=C3=B3n a la tipific= aci=C3=B3n de la estafa mediante = inf= ormaciones contables, cuyo n=C3=BAcleo rector es la tergiversaci=C3=B3n de = la informaci=C3=B3n contable con el </sp= an>= =C3=A1nimo de defraudar al Estado.315 Sin embargo, como es f=C3=A1cil constatar: (i) el =C3=A1mbito de aplicaci= =C3=B3n del 309 GUAT= EMALA, C=C3=B3digo Tributario, art=C3=ADculo 82. </p= >310 Ver secci=C3=B3n 3.1.5.1. 311 </sp= an>Ver secci=C3=B3n 3.1.5.3. 312 GUA= TEMALA, C=C3=B3digo Tributario, art=C3=ADculo 95. </= p>313 Al respecto, ver sentencia de la Corte de C= onstitucionalidad de Guatemala de 8 de febrero de 1994, (Instituto <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt= "> Guatema= lteco de Contadores P=C3=BAblicos, en acci=C3=B3n de inconstitucionalidad p= arcial contra el art=C3=ADculo 42 del Acuerdo <p= class=3D"stl01" style=3D"line-height:10pt">Gubernativo 624-92, de Regla= mento de la Ley de Impuesto sobre la Renta, Expediente 231-93), p. 5. Dispo= nible en: http://143.208.58.124/Sentencias/791746.231-93.pdf. <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&#= xa0;314 Si bien, intuitivamente, la respuesta pareciera= ser la primera de estas opciones, siempre que ellas hayan determinado el <= /span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= incumplimiento de la obligaci=C3=B3n tributaria principal. = 315 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 271. As= =C3=AD se tipifica como delito aut=C3=B3nomo la participaci=C3=B3n del audi= tor, perito contador o experto en un esquema de defraudaci=C3=B3n tributar= ia, en los casos en los que la informaci=C3=B3n sirve de base para la </spa= n> comi= si=C3=B3n de ese delito. En estos casos, la regla de consu= nci=C3=B3n =E2=80=93falsa concur= rencia de delitos=E2=80=93 demanda que el tipo aplicabl= e = al profesional involucrado sea el del delito m=C3=A1s grave, defraudaci= =C3=B3n, del que =C3=A9l es =C3=BAnicamente part=C3=ADcipe, no autor. De lo= <= span class=3D"stl45" style=3D"letter-spacing:0.05pt">68 <img src=3D"data:image/png;base64,iVBORw0KGgoA= AAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQ= BD6fLggAAB9JJREFUeJztzgENgEAMALHDAT5QhxcEIe1lLEtaBS0AAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAWOSaDizxVF91T0dY76/e6QQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABMOehACArKdAsIAAAAASUV= ORK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:absolu= te" />tipo en cuesti=C3=B3n es m=C3=A1s limita= do que el de la declaraci=C3=B3n de responsabilidad contenida en el C=C3=B3= digo Tributario, que subjetivamente = no est=C3=A1 circunscrita =C3=BAnicamente a auditores, peritos contables o = expertos y que, por lo general de su= enunciado, parece incluir tambi=C3=A9n a abogados que emiten dict=C3=A1menes = pro= fesionales para determinar la gravabilidad o no de un determinado enriqueci= miento con el ISLR, o bien la deduci= bilidad de alguna partida de costo o de gasto para la determinaci=C3=B3n de= la renta neta gravable con este imp= uesto; y (ii) en el caso de este delito, las reglas de autor=C3=ADa ya cont= enidas en el C=C3=B3digo Penal</span= >316 son suficientes para determinar el grad= o de responsabilidad del profesional o t=C3=A9cnico, <span= class=3D"stl07">sin necesidad de remisi=C3=B3n alguna al C=C3=B3digo Tribu= tario, m=C3=A1xime cuando se tiene presente que la estafa = mediante informaciones contables no es un delito t= ributario. = As=C3=AD las cosas, y =E2=80=93por supuesto</spa= n>=E2=80=93 <= /span>salvo mejor opini=C3=B3n, pareciera que la =C3= =BAnica forma de conciliar la </p= >declar= aci=C3=B3n normativa con el resto del sistema sancionador guatemalteco, cue= sti=C3=B3n de suma importancia par= a determinar la responsabilidad sancionadora de profesionales y t=C3=A9cnic= os en general a efectos, no solo del= ISLR, sino de todo el sistema tributario, es considerar que la regla en co= mentarios atribuye responsabilidad s= ancionadora, como part=C3=ADcipes, a todos aq= uellos profesionales o t=C3=A9cnicos que, = 0;dolosamente, hayan incumplido con sus obligaciones y que, como consec= uencia de ello, se haya producido un= delito tributario. Sin embargo, teniendo en cuenta que ninguno de los deli= tos tributarios tipificados en el C= =C3=B3digo Penal prev=C3=A9 la inhabilitaci=C3=B3n para el ejercicio de pro= fesiones como pena accesoria,</spa= n>317 no parece haber justificaci=C3=B3n que= explique el porqu=C3=A9 de la separaci=C3=B3n de esta regla de las = normas generales de autor=C3=ADa y particip= aci=C3=B3n en il=C3=ADcitos tributarios, tanto infraccionales como <= span class=3D"stl07"> delictuales. En este sentido, cualquier inte= rpretaci=C3=B3n que a=C3=B1ada a la responsabilidad determinada por = este art=C3=ADculo las sanciones aplicables= a los autores lato sensu, tal como han sido = definidos en el C=C3=B3digo <= p class=3D"stl01" style=3D"line-height:12pt">Tributar= io, vulnerar=C3=ADa sin m=C3=A1s la prohibici=C3=B3n sustantiva del = bis in =C3=ADdem,318 al pretender = el doble castigo del mismo hecho sin= que exista pluriofensividad que lo justifique. 3.1.5.3. <s= pan class=3D"stl08" style=3D"font-family:'BNGGDF+Garamond-Bold'"> </sp= an>Excepciones. Responsabilidad s= ancionadora por el he= cho de terceros. Adem=C3=A1s de la personalidad como regla general= , el C=C3=B3digo Tributario permite la consagraci=C3=B3n de =C2=ABexcepciones=C2=BB,319 que fundamentalmente reproducen el esquema de responsabilida= d vicaria por el hecho de terceros, propio de la responsabilidad civil.<sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">3= 20 A este respecto, el C=C3=B3digo Tributario = distingue contrario, se producir=C3=ADa un adelantamien= to de la punibilidad de la defraudaci=C3=B3n, incompatible con las garant= =C3=ADas m=C3=ADnimas en el ejercicio del poder punitivo en un Estado demo= cr=C3=A1tico. 316 GUATEMALA, C=C3=B3dig= o Penal, art=C3=ADculo 36.1. 317 GUATEM= ALA, C=C3=B3digo Penal, art=C3=ADculo 42. La pena accesoria de inhabilitaci= =C3=B3n, sea absoluta o especial, por su naturaleza = exige que el encargado= de aplicarla sea el juez penal. 318 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">Ve= r secci=C3=B3n 2.3. 319 GUATEMALA, C=C3= =B3digo Tributario, art=C3=ADculo 77. 320 </sp= an> Seg=C3=BAn el C=C3=B3digo Civil de Guatemala, estos s= on los casos de la responsabilidad: (i) del patrono por los accidentes de <= /span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= trabajo (art=C3=ADculo 1.649) (ii) del due=C3=B1o de medios de transporte p= or los da=C3=B1os causados por accidentes de tr=C3=A1nsito (art=C3=ADculo <= /span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= 1.651); (iii) los padres, tutores o guardadores en el caso de da=C3=B1os ca= usados por menores de edad e incapaces, salvo el caso </spa= n>en el que los menores de edad que sean mayores de 15 a=C3=B1os y los inc= apaces hayan actuado con lucidez (art=C3=ADculo 1.660); (iv) el director de ense=C3=B1anza o el jefe de taller, por los da=C3= =B1os causados por sus alumnos o aprendices menores de 15 a=C3=B1os bajo </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">s= u guarda (art=C3=ADculo 1.661); (v) del principal por los hechos il=C3=ADci= tos de sus dependientes en actos de servicio (art=C3=ADculo 1.663); = (vi) l= as personas jur=C3=ADdicas, por los hechos de sus representantes en ejercic= io de sus funciones (art=C3=ADculo 1.664); (vii) el Estado = y los Municipio= s, por los da=C3=B1os causados por sus funcionarios (art=C3=ADculo 1.665); = (viii) el due=C3=B1o o cuidador de animales por = los da=C3=B1os causados = por =C3=A9stos (art=C3=ADculo 1.669); (ix) el due=C3=B1o de edificios, por = el da=C3=B1o causado por su ruina (art=C3=ADculo 1.671); </= span>69 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMo= CAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+hJREFUeJz= t1rEJAgEQAMEVNFCwk7f/Rj7+DuzBHkyOg5kKNtwCAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAWu00HLPGuPtVjOoT1vtU5HQHAbvfpgCVe1VE9p0NY7= 8rAAQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAMC/fokxA/ckSVs= cAAAAAElFTkSuQmCC" width=3D"624" height=3D"808" alt=3D"" style=3D"position:= absolute" />dos casos de responsabilidad indir= ecta: (i) la del mandante por las conductas de sus mandatarios;<span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">321= y <= /p>(ii)= la del principal, por las infracciones tributarias de sus dependientes.</s= pan>322 A estos supuestos se agrega <= span class=3D"stl07"> la responsabilidad penal de personas jur=C3= =ADdicas,323 que =E2=80=93en lo b=C3=A1sico=E2=80=93 reproduce e= l sistema de responsabilidad vicaria= por atribuci=C3=B3n,324 que imputa r= esponsabilidad a la persona jur=C3=ADdica por el hecho <= span class=3D"stl07">de sus directores, gerentes, ejecutivos, representante= s, administradores, funcionarios o empleados con participaci=C3=B3n directa en el hecho, y sin cuya intervenci= =C3=B3n no se hubiera realizado la conducta punible, <span= class=3D"stl07">as=C3=AD como en los casos de defecto de organizaci=C3=B3= n =E2= =80=93culpa in eligendo o in vigilando=E2=80=93 que haya permitido = el incumplimiento de las obligacio= nes tributarias por parte de los =C3=B3rganos societarios encargados de dic= ha tarea, lo que permite la </span= >trasl= aci=C3=B3n de la consecuencia =E2=80=93la pena=E2=80=93 a la persona jur=C3= =ADdica.325 Prima facie, el car=C3=A1cter vica= rio de la responsabilidad lesiona el car=C3=A1cter personal de la imputaci= =C3=B3n.326 Este &#= xa0;no ser=C3=A1 problema si, por el contrario, la responsabilidad se a= tribuye con base en la omisi=C3=B3n del deber = de cuidado que debi=C3=B3 tener el mandante o el principal respe= cto de la elecci=C3=B3n, o de las ejecutorias, del mandatario o dependiente.327 </span= >La= s infracciones tributarias son conductas t=C3=ADpicas, antijur=C3=ADdicas y= culpables, lo que demanda que todo <s= pan class=3D"stl07"> tipo de responsabilidad sancionadora parta si= empre de un acto propio del responsable. Esto no es otra <= span class=3D"stl07">cosa que el principio de personalidad: la relaci=C3=B3= n entre el individuo contra quien se dirige la consecuencia de lo il=C3=ADcito y la sanci=C3=B3n siempre debe v= erificarse respecto del autor del acto antijur=C3=ADdico. = Para cumplir con este postulado, el acto antijur=C3= =ADdico que origina la responsabilidad sancionadora debe <= span class=3D"stl07">ser, necesariamente, el hecho del mandante o principal= : es este quien omite el deber de cuidado en la selecci=C3=B3n y la supervisi=C3=B3n del personal a su cargo, b= ajo los l=C3=ADmites que impone la racionalidad y la <span= class=3D"stl07">naturaleza compleja de las funciones asociadas al cumplimi= ento de la obligaci=C3=B3n tributaria. La cuesti=C3=B3n <= span class=3D"stl07">radica, entonces, en la falta de tipicidad <sp= an class=3D"stl07">de esta conducta, toda vez que las soluciones normativas= guatemaltecas =E2=80=93como las de buena parte de Latinoam=C3=A9rica=E2=80=93 acuden a la traslaci=C3=B3n de la responsabilidad <sp= an class=3D"stl07"> por el hecho del otro, sin describir la omisi= =C3=B3n de cuidado en comentarios como el hecho del que <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">directa= mente se deriva la responsabilidad. Ello, adem= =C3=A1s de generar dudas razonables respecto de la correspondencia con la culpabilidad, parece ser violatorio d= e la reserva legal.328 As=C3=AD las cosas, la r= egulaci=C3=B3n penal guatemalteca329 = solventa parcialmente el problema al regular la responsabilidad de personas jur=C3=ADdicas, cuando <span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'">=E2=80=93<s= pan class=3D"stl07">adem=C3=A1s de la regla general de traslaci=C3=B3n vica= ria de la responsabilidad por el hec= ho de directores, gerentes, ejecutivos, representantes, administradores, </= span> funcionarios o empleados=E2=80=93 <sp= an class=3D"stl07">tipifica expresamente como supuestos de responsabilidad = los derivados del defecto de organi= zaci=C3=B3n de la empresa: (i) actos de los re= presentantes autorizados org=C3=A1nicamente por y (x) l= os propietarios, arrendatarios, poseedores y quien aproveche bienes, por lo= s da=C3=B1os de todo tipo que =C3=A9stos puedan = causar (art=C3=ADculo 1.= 672). 321 GUATEMALA, C=C3=B3digo Penal,= art=C3=ADculo 81. 322 GUATEMALA, C=C3= =B3digo Penal, art=C3=ADculo 83. 323 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">GU= ATEMALA, C=C3=B3digo Penal, art=C3=ADculo 38. <p= class=3D"stl01" style=3D"line-height:10pt">324= Vid. SILVA S=C3=81NCHEZ, Jes=C3=BAs Mar= =C3=ADa (2008): =E2=80=9CLa evoluci=C3=B3n ideol=C3=B3gica de la discusi=C3= =B3n sobre la responsabilidad penal </span= > de las personas jur=C3=ADdicas=E2=80=9D, Derecho Penal y Criminolog=C3=ADa, Vol. 29, No. 86-87, pp. 130-1= 31. Disponible en: https://revistas.uexternado.edu.co/index.php/derpen/art= icle/view/620/585. 325 WEFFE (2018), p.= 276. 326 Ver secci=C3=B3n 2.4. = 327 WEFFE (2018), p. 279. </= span>328 WEFFE (2018), pp. 284-285,= y secciones 2.1 y 2.4. 329 GUATEMALA, = C=C3=B3digo Penal, art=C3=ADculo 38. 70 <img src=3D= "data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNC= SVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+hJREFUeJztzlERQQEUQMHDGD8CeAm= 10koKBfyKcd2xm2ALAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAB+xGk6sMS1ulfn6Qjrfar3dAKA3S7TgSWO6lHdpiOs96qe0wkAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA4I98AV6XBAAEL0Q2AAAAAElFTkSuQmCC" w= idth=3D"624" height=3D"808" alt=3D"" style=3D"position:absolute" /><= span class=3D"stl07">la persona jur=C3=ADdica; (ii) la culpa in eligendo <= /span>o in vigilando en= la gesti=C3=B3n de la empresa, y como consecuencia esta obtiene un provecho econ=C3=B3mico; (iii) hechos punib= les directamente ordenados y ejecutados por &#= xa0;la persona jur=C3=ADdica, a trav=C3=A9s de su organizaci=C3=B3n int= erna. Todo ello maximiza la necesidad de programas de cumplimiento tributario, de los que los socios y administ= radores de empresas puedan obtener la </= span>certeza de la conformidad de la actuaci=C3=B3n tributaria de la empresa c= on los est=C3=A1ndares m=C3=ADnimos </sp= an>= normativos y =C3=A9ticos de funcionamiento, para evitar sanciones.<s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">= 330 3.1.5.4= . Circunstancias exim= entes de responsabilidad penal tributaria. La extra=C3=B1a ausencia del error excusable como cau= sa de inculpabilidad.= = La responsabilidad sancionadora surge de la relaci=C3=B3n entre = la conducta antijur=C3=ADdica y su autor consciente y <s= pan class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">libre</s= pan>, eso ya se ha dicho.331 A contrario</s= pan>, ello explica que no exista responsabilidad cuan= do, por alguna raz=C3=B3n, el sujeto= est=C3=A1 privado de la consciencia o de la libertad en sus actos. En tale= s condiciones, lo hecho no puede ser= calificado como conducta, pues ello no deriv= a de la voluntad humana, y =E2=80=93ergo=E2=80=93 <span= class=3D"stl07">no cumple con el r= equisito m=C3=ADnimo de relevancia del hacer relevante en Derecho Sancionad= or. Antes que t=C3=ADpico, antijur= =C3=ADdico y culpable, el il=C3=ADcito es conducta humana: esta, se insiste, requiere una direcci=C3=B3n consciente y libre de la voluntad hacia la realizac= i=C3=B3n de un fin.332 Como puede ver= se, las situaciones descritas son s= usceptibles de excluir el car=C3=A1cter de conducta de un determinado obrar humano, por lo = que son denominadas por la doctrina causas de ausencia de acci= =C3=B3n.</span= >333 Tambi=C3=A9n hay casos en los que, contrario a la= regla general, un acto consciente y libre dirigido a lesionar <span= class=3D"stl07"> o poner en peligro un bien jur=C3=ADdico = no es = castigado. Resumidamente, ello puede deberse a= que el bien jur=C3=ADdico protegido= por la norma penal entra en conflicto con otro bien jur=C3=ADdico, defendi= do por el =C2=ABinfractor=C2=BB en u= na situaci=C3=B3n concreta, lo que debe ser resuelto por el Derecho a trav= =C3=A9s de la ponderaci=C3=B3n334. Por una parte, si el bien jur=C3=ADdico del =C2=ABinfractor=C2=BB = es de mayor valor que el protegido por <= /span>la norma penal, entonces aquel estar=C3=A1 justificado, actuando seg=C3=BAn el Derecho, y obviamente no puede = ser castigado: estaremos en presencia de un= a causa de justificaci=C3=B3n335. </= span> Por la otra, en algunas de estas situa= ciones el =C2=ABinfractor=C2=BB carece de la capacidad de entender y de que= rer 330 Vid. BLANCO= P=C3=89REZ, Alicia (2017): Corporate Compliance: Especial= Referencia al Compliance Tributario, Memoria de prueba <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= > para obt= ar al grado en Derecho de la Universidad de Salamanca, pp. 34-41. Disponibl= e en: https://gredos.usal.es/jspui/bitstream/10366/136864/1/TFG_BLANCO_P%C= 3%89REZ_Alicia.pdf 331 Ver secciones 2 = y 3.1.5. 332 Ver secci=C3=B3n 2.4; WE= LZEL (1956), pp. 35-36. 333 Vid. DE LE=C3=93N VELASCO, H=C3=A9ctor An=C3=ADbal (200<span= class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">0)= : =E2=80=9CLa acci=C3=B3n y la omisi=C3=B3n como primer elemento del delito= =E2=80=9D, en D=C3=8DEZ RIPOLL=C3=89S, Jos=C3=A9 Luis y GIM=C3=89NEZ-SALIN= AS I COLOMER, Esther (Coords.), Manual de Derecho Penal </= span> Guatemalteco. Parte General (Ciudad de Guatemala, Ag= encia de Cooperaci=C3=B3n Espa=C3=B1ola =E2=80=93 Cons= ejo Superior del Poder Judicial), p. 155. 334 </= span>Ver secci=C3=B3n 2.2. 335 Son causas de justificaci=C3=B3n la leg=C3=ADtima defensa, el e= stado de necesidad justificado y el ejercicio leg=C3=ADtimo del Derecho, </= span> <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt; l= etter-spacing:0.05pt">seg=C3=BAn el art=C3=ADculo 24 del C=C3=B3digo Penal = de Guatemala. Es tambi=C3=A9n, el caso del consentimiento del ofendido, en = casos muy particulares de bienes jur=C3=ADdicos dis= ponibles y el consentimiento no excluya la tipicidad de la conducta. En esp= ec=C3=ADfico, son causas de justificaci=C3=B3n del da=C3=B1o consciente y = voluntario realizado en el contexto de la pr=C3=A1ctica deportiva, siempre = que el autor haya seguido los reglamentos deportivos y, evidentemente, no = haya tenido voluntad de causar el da=C3=B1o punible, seg=C3=BAn <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">&= #xa0;el art= =C3=ADculo 153 del C=C3=B3digo Penal de Guatemala; y la e= xceptio veritatis en el caso de la injuria, ex <= /span>art=C3=ADculo 160 del C=C3=B3digo Penal </p= >de Guatemala. <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= 71 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEU= gAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAA= B8ZJREFUeJztw0ENACAMALFThW90TQSI4EfapAUAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAQLWqqY= 4+3gEAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAfOACjL2SQn54w2YAAAAASUVORK5CYII=3D" width=3D"624= " height=3D"808" alt=3D"" style=3D"position:absolute" />el acto il=C3=ADcito o su resultado, lo que demuestra su = falta = de aptitud para ser sujeto de la conminaci=C3= =B3n sancionadora: estos son los cas= os de inimputabilidad, o de falta de capacida= d de Derecho Sancionador.336 Del mismo modo, si= el bien jur=C3=ADdico del infractor es de igual o menor valor que el prote= gido por la norma penal, habr=C3=A1 = que hacer un doble examen. En primer lugar, es necesario determinar si el <= /span> =C2=ABinfractor=C2=BB, a pesar de hab= er dirigido conscientemente su voluntad a la realizaci=C3=B3n de la conduct= a, estaba consciente o no de su </= span>c= ar=C3=A1cter antijur=C3=ADdico, de su capacida= d para da=C3=B1ar o poner en peligro concreto = al bien jur=C3=ADdico de que se trate. En segundo lugar, en el s= upuesto que se establezca que el =C2=ABinfractor=C2=BB <= span class=3D"stl07">ten=C3=ADa conciencia de la antijuridicidad de la con= ducta,<= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt"= >337 es preciso evaluar las circunstancias del= obrar del =C2=ABinfractor=C2=BB, pa= ra de all=C3=AD determinar si este tuvo la posibilidad racional de adaptar = su conducta a la advertencia normati= va. En todos estos casos, tanto en el caso de ausencia de capacidad jur=C3= =ADdico- sancionadora, como el supue= sto en el que el =C2=ABinfractor=C2=BB no haya tenido v=C3=A1lidamente conc= iencia de la da=C3=B1osidad de su co= nducta, como en el caso de que al =C2=ABinfractor=C2=BB no le sea racionalm= ente exigible adaptar su conducta a = la advertencia de la norma sancionadora, estaremos en presencia de <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">causas = de inculpabilidad= .338 = <sp= an class=3D"stl07">A pesar de todo lo expuesto, plenamente aplicable a la e= xclusi=C3=B3n de la responsabilidad en el Derecho Sancionador Tributario, el C=C3=B3digo Tributario de Guatemal= a establece =C3=BAnicamente como circunstancias que excluyen la responsabilidad por il=C3=ADcitos tributarios d= os causales, ambas de inculpabilidad: la incapacidad legal y absoluta y el caso fortuito y l= a fuerza mayor.339 La primera atiende= a las denominadas causas de </span= >inimputabilidad: aquellas circunstancias que privan = totalmente al sujeto de la <p= class=3D"stl01" style=3D"line-height:12pt">concienci= a o de la libertad en sus actos,340 s= ituaci=C3=B3n que, de acuerdo con la caracterizaci=C3=B3n legal, debe </spa= n> ser </spa= n>lega= l y absoluta. La= segunda se refiere a supuestos de no exigibilidad de otra conducta= , supuestos en los = ;que al contribuyente o responsable no se le pod=C3=ADa exigir <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">razonab= lemente una conducta distinta que la del </spa= n> incumplimiento de la obligaci=C3=B3n trib= utaria material o formal. El caso fortuito entra=C3=B1a la imposibilidad </= span> material de realizaci=C3=B3n de la con= ducta exigida por la norma tributaria, que ha de determinar la <span= class=3D"stl07"> imposibilidad de actuar de otra forma no solo pa= ra =C3=A9l, sino para cualquier otro sujeto que se hubiera encontrado en las mismas circunstancias. La fuerza m= ayor supone el ejercicio de una coacci=C3=B3n sobre la voluntad del contribuyente o responsable, venci=C3=A9ndo= la, e impulsando la realizaci=C3=B3n de una conducta <span= class=3D"stl07">no deseada por el sujeto pasivo tributario.341 </= span> <span= class=3D"stl07">Sin embargo, como f=C3=A1cilmente puede notarse, el C=C3= =B3digo Tributario omite toda regulaci=C3=B3n sobre las <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">causas = de ausencia de acci=C3=B3n,342 las causas de justi= ficaci=C3=B3n343 y, particularmente n= otable, sobre el error como causa de inculpabilidad, situ= aci=C3=B3n que, respetuosamente, consideramos una deficiencia del sistema <= /span> sancionador tributario guatemalteco. = 336 WEFFE (2018), p.= 304. 337 WEFFE (2018), p. 310. = 338 Vid. WEFFE (2018), p. 312. = ;339 GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculo 7= 8. 340 WEFFE (2010), pp. 304-306. </spa= n> 341 WEFFE (2018), p. 312. </= span>342 A saber: actos internos, movimient= os reflejos y estados de inconsciencia, como el sonambulismo. DE LE=C3=93N = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >VELASCO (2000), p. 157. 343 A saber,= en general: leg=C3=ADtima defensa, estado de necesidad, cumplimiento del d= eber, ejercicio leg=C3=ADtimo del derecho. Vid. = ENR=C3=8DQUEZ = COJULUN, Carlos Roberto (2000): =E2=80=9CEl delito como acci=C3=B3n antijur= =C3=ADdica=E2=80=9D, en D=C3=8DEZ RIPOLL=C3=89S, Jos=C3=A9 Luis <spa= n class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">&= #xa0;y GIM=C3= =89NEZ-SALINAS I COLOMER, Esther (Coords.), Manual de Dere= cho Penal Guatemalteco. Parte General (Ciudad de = Guatemala, Agen= cia de Cooperaci=C3=B3n Espa=C3=B1ola =E2=80=93 Consejo= Superior del Poder Judicial), p. 257. 72 <span= style=3D"height:0pt; display:block; position:absolute; z-index:40"><img sr= c=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAA= BHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+xJREFUeJzt1sEJwlAUAMEN3tK= CN8uywrTkyR6sIC0YCDw+zFSwxy0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACAG2zTAYt4Vu9= qnw5heZ/qmI4AYG0G7j979aoe0yEs71d9pyMAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAADgkhO7GgQDRFXfPAAAAABJRU5= ErkJggg=3D=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"position:abso= lute" />Particularmente relevante es la ausenc= ia de reconocimiento del error como eximente de responsabilidad por il=C3=ADcitos tributarios, sobre todo por s= u alta incidencia en una materia tan compleja = y cambiante como lo es la tributaria. En t=C3=A9rminos generales= , el error es una anomal=C3=ADa del juicio sobre un objeto y sus caracter=C3=ADsticas, sea porque el sujeto </s= pan>ignora =E2=80=93falta absoluta= de conocimiento=E2=80=93 o porque = su conocimiento es defectuoso, sea por incompleto o por falso.344 En el ISLR, esta anormalidad cognitiva recae sobre el deber de tributar,<= /span>345 sea de forma: <= span class=3D"stl07">1. Absoluta, por la impr= esi=C3=B3n err=C3=B3nea de que una renta no se ha producido, como por ejemplo ser=C3=ADa &#= xa0;el caso de la divergencia interpretativa entre contribuyente y Admi= nistraci=C3=B3n Tributaria <p= class=3D"stl01" style=3D"line-height:12pt">respecto = del car=C3=A1cter devengado o percibido de un= a determinada renta, de acuerdo con los = principios contables de general aceptaci=C3=B3n,346 <sp= an class=3D"stl07">o bien respecto del car=C3=A1cter territorial <s= pan class=3D"stl07" style=3D"letter-spacing:-0.05pt">de una determinada renta = y, en consecuencia, de su gravabilidad con el ISLR en Guatemala,<spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">34= 7 <= span class=3D"stl07">o2. Relativa, por la= impresi=C3=B3n err=C3=B3nea de que una determinada renta es gravable bajo = un r=C3=A9gimen diferente, m=C3=A1s = benigno que el que le es realmente aplicable. Este riesgo es particularment= e notable en sistemas cedulares como= el guatemalteco, donde la base imponible348 es dividida en compartimient= os estancos, o =C2=ABc=C3=A9dulas=C2=BB, para determinar la renta gravable = y el impuesto a pagar separadamente.349 = As=C3=AD, un ejemplo sencillo de este tipo de error lo constituye la califi= caci=C3=B3n de una determinada renta= , frutos civiles derivados del uso del dinero =E2=80=93y en consecuencia, subsumible </s= pan>en= principio como renta de capital=E2=80=93350, como renta derivada = del ejercicio de las =C2=ABotras=C2=BB <= /span>actividades lucrativas a las que se refiere la definici=C3=B3n de la bas= e imponible351 en el caso del = ISLR aplicable a las actividades lucrativas= .352 Como puede verse, la anomal=C3=ADa del jui= cio que el contribuyente o responsable realiza sobre la existencia <= span class=3D"stl07"> o no de la obligaci=C3=B3n tributaria por co= ncepto de ISLR, la que =E2=80=93en =C3=BAltima instancia=E2=80=93 determina la </= span> comisi=C3=B3n del il=C3=ADcito, deriva= de una interpretaci=C3=B3n incorrecta de la normativa contentiva de derech= os y 344 WEFFE (2018= ), p. 306-307. 345 Adem=C3=A1s de la po= sibilidad que se analiza en el texto principal, que es la que ordinariament= e dar=C3=A1 lugar al error excusable como causa de inculpabilidad en el De= recho Sancionador Tributario, cabe la posibilidad de error de prohibici=C3=B3n sobre el incumplimiento =E2=80=93ya no excusable, sino a= tenuado=E2=80=93 del deber de tributar por la irraciona= lidad en el gasto p=C3=BAblico por parte del Estado. Hay que dejar a salvo= , sin embargo, el supuesto en que se demuestre fehacientemente la utilizaci= =C3=B3n de la recaudaci=C3=B3n fiscal por el Estado para la consecuci=C3= =B3n de fines il=C3=ADcitos, caso en el cual estaremos frente a una clara <= /span>causa de justificaci=C3=B3n, antes que de inculpabilidad. WEFFE= (2018), p. 311. 346 Ello podr=C3=ADa o= currir, por ejemplo, en el caso de obligaciones sometidas a condici=C3=B3n = o t=C3=A9rmino, en aplicaci=C3=B3n del art=C3=ADculo </span= >52 de la Ley de Actua= lizaci=C3=B3n Tributaria de Guatemala. Seg=C3=BAn la norma, el elemento tem= poral del hecho generador en el ISLR guatemalteco para las renta<sp= an class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">= s de las actividades lucrativas =E2=80=9Cse entiende por s= istema contable de lo devengado, el sistema contable = ;consist= ente en registrar los ingresos o los costos y gastos en el momento en que n= acen como derechos u obligaciones y no cuando se hacen efectivos<spa= n class=3D"stl08" style=3D"font-family:'LGGKKB+Garamond'; font-size:10pt">= =E2=80=9D. Sobre la temporalidad del hecho generador en el ISLR,= ver WEFFE H., Carlos E. (2017): =E2=80=9CPrincipios de la imposici=C3=B3n = vs. temporalidad del hecho imponible en el impuesto sobre la renta. Notas = sobre el (nuevo) r=C3=A9gimen de disponibilidad de <= /p>ingresos, costos y gast= os=E2=80=9D, Revista de l= a Facultad de Derecho, No. 71 (Caracas, UCAB), pp. 151-188. Dispo= nible en: https://weffe.net/weffe/index.php/component/k2/item/404-principi= os-de-la-imposicion-vs-temporalidad-del-hecho- <= p class=3D"stl01" style=3D"line-height:10pt">imponible-en-el-impuesto-so= bre-la-renta-notas-sobre-el-nuevo-regimen-de-disponibilidad-de-ingresos-cos= tos-y-gastos 347 GUATEMALA, Ley de Actu= alizaci=C3=B3n Tributaria, art=C3=ADculo 4. 348 <= /span>GUATEMALA, Ley de Actualizaci=C3=B3n Tributaria, art=C3=ADculo 1. = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt= ; letter-spacing:-0.05pt">349 El art=C3=ADculo 2 de la Ley de Act= ualizaci=C3=B3n Tributaria divide la renta gravable con el ISLR en Guatemal= a en tres categor=C3=ADas: (i) las rentas de las actividades lucrativas; (= ii) las rentas del trabajo; (iii) las rentas del capital y las ganancias de= capital. 350 GUATEMALA, Ley de Actual= izaci=C3=B3n Tributaria, art=C3=ADculo 88. 351 <= /span> Excluyendo, claro est=C3=A1, los casos que han sid= o regulados expresamente a este objeto en el art=C3=ADculo 15 de la Ley de = <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >Actualizaci=C3=B3n Tributaria de Guatemala. 352 = GUATEMALA, Ley de Actualizaci=C3=B3n Tributaria, art=C3=ADculo 20= . = 73 <img src=3D"data:image/png;base64,iVBORw0KGgoA= AAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQ= BD6fLggAAB+hJREFUeJztzjENAgEQAMElIbwBJKEbMyig+I4CCVTkcsmMgikAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA+IfLdGCJe/WojukI672q53QC= gN2u04ElPtW7uk1HWO+cDgAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAPzyBUz0BO5NnbQiAAAAAElFTkSuQmCC" width=3D"624" height=3D"808" alt=3D"= " style=3D"position:absolute" />obligaciones d= entro de la relaci=C3=B3n jur=C3=ADdico-tributaria. Como ha sostenido con a= cierto la doctrina: =E2=80=9CSe debe tener en cuenta, en primer= lugar, la multiplicidad, variabilidad e inestabilidad de las leyes = = tributarias que se tradu= ce en una complejidad atentatoria del principio de certeza y que justifica = en no pocos casos= la confusi=C3=B3n y el equ=C3=ADvoco del contribuyente, lo cual se produci= r=C3=A1 inevitablemente mientras no exista =E2=80=98una mayor idoneidad en las expresiones d= e la ley fiscal que desprovistas del agudo tecnicismo lleven a la conciencia del pueblo al = estado de certeza=E2=80=99, de tal suerte que =E2=80=98exterioricen con precisi=C3=B3n y no = complejamente el modo de conducta fijado a una persona dada.=E2=80=9D</span= >353 En este sentido, cuando la normativ= a que regula la actividad humana, cuyo incumplimiento est=C3=A1 <spa= n class=3D"stl07"> sometido a castigo =E2=80=93como es el caso del Derecho Tributario=E2=80=93 = es sumamente complicada, de dif=C3=ADcil = ;comprensi=C3=B3n y cuya cambiante realidad impone a las personas sujet= as a su imperio una agobiante =E2=80=93y nunca completa=E2=80=93 labor de actualizaci=C3=B3n, para seguirle la pista = a los deberes impuestos por la norma fiscal. <= span class=3D"stl07"> =C2= =BFHasta qu=C3=A9 punto puede hablarse de =E2=80=9Cconocimiento de la ilici= tud=E2=80=9D que fundamente el dolo necesario para el reproche sanciona= dor tributario? Tal como se=C3=B1ala la doctrina, el incorrecto conocimient= o de los preceptos tributarios relev= antes para la existencia de una concreta infracci=C3=B3n en cuanto afectar= =C3=ADa al tipo mismo del il=C3=ADc= ito, debe ser tomado en consideraci=C3=B3n pa= ra aplicarse en materia de infracciones = tributarias.354 Ahora, si bien ninguna de e= stas circunstancias es tomada en cuenta por el C=C3=B3digo Tributario a la = hora de la determinaci=C3=B3n de la = comisi=C3=B3n o no de un il=C3=ADcito tributario, omisi=C3=B3n tanto m=C3= =A1s grave cuanto de ella depende </= span>=E2=80= =93en una medida muy importante=E2=80=93 <spa= n class=3D"stl07">la proporcionalidad del sis= tema sancionador tributario,355 ello no debe in= terpretarse como imposibilidad de invocar cau= sas de justificaci=C3=B3n o de culpabilidad en el Derecho Sancionador Tributario, especialmente en el campo de = aplicaci=C3=B3n del impuesto m=C3=A1s </= span>importante356 y complejo<spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">35= 7 de todo sistema tributario como lo es el ISL= R. La respuesta =E2=80=93parcial=E2=80=93 al problema se halla = en la declaraci=C3=B3n general contenida en el C=C3=B3digo Penal, de </span= > acuerdo con la cual este es fondo general= supletorio de todas las materias de naturalez= a penal, reguladas por otras leyes= , en cuanto estas, impl=C3=ADcita o expresamente, no dispusieren lo contrar= io.358 Ello permite = la aplicaci=C3=B3n de las causas de justificaci=C3=B3= n gen=C3=A9ricas establecidas en ese C=C3=B3d= igo, entre las cuales destacan </= p>el ej= ercicio leg=C3=ADtimo de un derecho y la posibilidad general de causas supr= alegales de justificaci=C3=B3n, como </s= pan>f=C3=B3rmulas de ponderaci=C3=B3n aplicables casu=C3=ADsticamente para aqu= ellos casos de ausencia de lesi=C3=B3n efectiva o potencial al bien jur=C3=ADdico derivada de la realizaci=C3= =B3n de una conducta en principio t=C3=ADpica.359 <= /span>Por su parte, la ausencia de regulaci=C3=B3n expresa del error, tanto de tipo como de prohibici=C3=B3n,360 <= /span>como = cau= sa de inculpabilidad en el Derecho Penal guatemalteco no significa la impos= ibilidad de exigir su 353 </sp= an>VILLEGAS, H=C3=A9ctor B. (1998): R=C3=A9gimen pena= l tributario argentino, (Buenos Aires, Ediciones Depalma), pp. 13= 6-137. 354 ZORNOZA P=C3=89REZ, Juan Jos= =C3=A9 (1992): El sistema de infracciones y sanciones trib= utarias (Los principios constitucionales del Derecho = ;sancion= ador, (Madrid, Editorial Civitas), p. 88; WEFFE (2018), p. 310. <= /span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt;= letter-spacing:-0.05pt">355 Ver secci=C3=B3n 2.2. = 0;356 Ver secci=C3=B3n 1. <p= class=3D"stl01" style=3D"line-height:10pt">357= Famosa es la expresi=C3=B3n de ALBERT EINSTEIN, seg=C3=BAn la cual =E2=80=9C<= /span>lo m=C3=A1s dif=C3=ADcil de entender en el mundo es el impu= esto sobre la renta=E2=80=9D. 358 </sp= an>GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 9. </span= >359 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 24. Al respec= to, ver ENR=C3=8DQUEZ COJULUN (2000), p. 257; y WEFFE (2010), &#x= a0;pp. 305-339.= <= span class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5p= t; letter-spacing:-0.05pt">360 Sobre la distinci=C3=B3n entre err= or de tipo y error de prohibici=C3=B3n, y su aplicaci=C3=B3n al Derecho San= cionador Tributario, ver WEFFE (2018), pp. 310-311. </span= >74 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYA= AABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB+hJREFUeJzt1rE= JAgEQAMEVNFCwk7f/Rj7+DuzBHkyOg5kKNtwCAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAWu00HLPGuPtVjOoT1vtU5HQHAbvfpgCVe1VE9p0NY78rAA= QAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAMC/fokxA/ckSVscAAA= AAElFTkSuQmCC" width=3D"624" height=3D"808" alt=3D"" style=3D"position:abso= lute" />aplicaci=C3=B3n a todos los =C3=A1mbit= os del Derecho Sancionador, incluyendo al Derecho Tributario:361 <= /span>su <span= class=3D"stl07" style=3D"letter-spacing:0.05pt"> aplicaci=C3=B3n= es un imperativo de la dignidad humana,</spa= n>362 fundamental a todo el sistema jur=C3= =ADdico y reconocida constitucionalm= ente.363 3.1.5.5. Causa= s de extinci=C3=B3n de la acci=C3=B3n sancionadora tributaria <= /p>y de la ejecuci=C3=B3n de la sanci= =C3=B3n tributaria. El derecho del Estado para ejercer el <= span class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">ius pun= iendi no es eterno. Como todo derecho subjetiv= o estatal, el ius puniendi <= span class=3D"stl07">est=C3=A1 naturalmente sometido a limitaciones.= 364 Adem=C3=A1s de otros confines, los crite= rios de idoneidad y necesidad, bajo = la forma de la subsidiariedad de la intervenci=C3=B3n punitiva,<span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">365= al igual que la = culpabilidad, bajo la forma de la personalidad,366 </sp= an>determinan l=C3=ADmites materiales y temporales al ejercicio </sp= an> del poder sancionador, de manera que (i)= el Estado ya no pueda perseguir al infractor para imponerle la sanci=C3=B3n; y (ii) el Estado, una vez impuest= a la sanci=C3=B3n, la ejecute o contin=C3=BAe ejecut=C3=A1ndola. En el </sp= an> Derecho Sancionador, estas circunstancia= s son conocidas como causas para la extinci= =C3=B3n de la pretensi=C3=B3n estata= l de imponer la sanci=C3=B3n en el caso de infracciones al ordenamiento tri= butario =E2=80=93 extinci=C3=B3n de la acci=C3=B3n=E2=80=93, o de la decadencia de la posibilidad jur=C3=ADdica de ejecutar la sa= nci=C3=B3n previamente impuesta, ext= inci=C3=B3n de la ejecuci=C3=B3n de la sanci=C3=B3n. <span= class=3D"stl07">De acuerdo con la enumeraci=C3=B3n legal,367 </sp= an>las infracciones y sanciones tributarias en Guatem= ala se extinguen por la muerte del i= nfractor, la exoneraci=C3=B3n o condonaci=C3=B3n, la declaratoria de </span= > incobrabilidad368 y la prescripci=C3=B3n. </= span>Sobran los comentarios respecto de la primera de las causas de extinci=C3= =B3n de la acci=C3=B3n penal = mencion= adas. La muerte =E2=80=93cesa= ci=C3=B3n definitiva de las funciones vitales de una persona=E2=80=93 <spa= n class=3D"stl07">extingue la </p= >person= alidad, no s=C3=B3lo f=C3=ADsica sino jur=C3=ADdica del de cuius<s= pan class=3D"stl07">. As=C3=AD, siendo que la responsabilidad por il=C3=ADc= itos tributarios es eminentemente pe= rsonal,369 la responsabilidad por la = comisi=C3=B3n de il=C3=ADcitos tributarios &#x= a0;resulta intransferible, con independen= cia del car=C3=A1cter pecuniario de la sanci=C3=B3n que eventualmente haya = sido impuesta. Como con acierto lo r= egula el C=C3=B3digo Penal, la muerte extingue la pena pecuniaria <s= pan class=3D"stl07"> impuesta pendiente de satisfacer, y todas las= consecuencias penales de la misma.370 <= p class=3D"stl01" style=3D"line-height:12pt">Igualmen= te, poco hay que decir respecto de la amnist=C3=ADa como medio de extinci= =C3=B3n de la acci=C3=B3n sancionado= ra tributaria y de la ejecuci=C3=B3n de las sanciones tributarias. La amnis= t=C3=ADa =E2=80=93denominada por el C=C3=B3digo Tributario de Guatemala =C2=ABexoneraci= =C3=B3n=C2=BB o =C2=ABcondonaci=C3=B3n=C2=BB=E2=80=93, consiste en la renuncia estatal al </= span>castigo de la infracci=C3=B3n o del delito, fundamentalmente por causas d= e pol=C3=ADtica criminal, en ejercicio del &#x= a0;361 Vid. RODR=C3=8DGUEZ BARILLAS, A= lejandro (2000): =E2=80=9CEl tipo subjetivo de los delitos de acci=C3=B3n d= olosos=E2=80=9D, en D=C3=8DEZ RIPOLL=C3=89S, Jos=C3=A9 Luis y GIM=C3=89NEZ= -SALINAS I COLOMER, Esther (Coords.), Manual de Derecho Pe= nal Guatemalteco. Parte General (Ciudad de Guatema= la, Agencia de Cooperaci=C3=B3n Espa=C3=B1ola =E2=80=93 <s= pan class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt"= >Consejo Superior del Poder Judicial), p. 207. <= p class=3D"stl01" style=3D"line-height:10pt">36= 2 Ver secciones 1 y 2. 363 <spa= n class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; = letter-spacing:-0.05pt"> GUATEMALA, Constituci=C3=B3n Pol=C3=ADtica, art=C3=ADculo 2.= As=C3=AD lo defiende, en opini=C3=B3n con la que concordamos plenamente, <= /span> <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= RODR=C3=8DGUEZ BARILLAS (2000), p. 208. 364 </sp= an>Ver secci=C3=B3n 2. 365 Ver secc= iones 2.2.1 y 2.2.2. 366 Ver secci=C3= =B3n 2.4. 367 GUATEMALA, C=C3=B3digo T= ributario, art=C3=ADculo 75. 368 GUATEM= ALA, C=C3=B3digo Tributario, art=C3=ADculo 55. <= p class=3D"stl01" style=3D"line-height:10pt">36= 9 Ver secci=C3=B3n 3.1.5.1. 370 </spa= n>GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 103. </spa= n>75 <img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAY= AAABPud2NAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB9JJREFUeJztzg= ENgEAMALHDAT5QhxcEIe1lLEtaBS0AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABgk2s6sMRTfdU9HWG9v= 3qnEwAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAMOLqUCAkIWonEAAAAASUVORK5CYII=3D" width=3D"6= 24" height=3D"808" alt=3D"" style=3D"position:absolute" />denominado principio de oportunidad, corolario de la necesidad =E2=80=93m=C3=ADnima i= ntervenci=C3=B3n=E2=80=93 en materia sancionadora.371 Su efecto es el de extinguir por completo la sanci=C3=B3n y todos sus e= fectos, de acuerdo con la dicci=C3= =B3n del C=C3=B3digo Penal.372 Es par= ticularmente importante se=C3=B1alar que la amnist=C3=ADa debe cumplir </sp= an> con las formalidades propias del acto le= gislativo; en pocas palabras, la amnist=C3=ADa debe ser otorgada por </span= > ley formal emanada del Poder Legislativo, = e igualmente la amnist=C3=ADa debe versar sobre hechos pasados <span= class=3D"stl07"> y concretos, determinando con toda precisi=C3=B3= n el alcance objetivo y subjetivo de sus efectos. Obvio es decir que, si la ley que decreta una =C2=ABamnist=C3= =ADa=C2=BB extiende sus efectos hacia hechos futuros, no podr=C3=A1 hablarse de a= mnist=C3=ADa, sino de una ley penal general que despenaliza el hecho all=C3=AD descrito. &#= xa0;La declaratoria de incobrabilidad es, tambi=C3=A9n, una forma de ej= ercicio del principio de oportunidad en = materia sancionadora.373 Dada la = naturaleza econ=C3=B3mica del bien jur=C3=ADdico que es objeto de protecci= =C3=B3n en el Derecho Tributario, la= irrelevancia del inter=C3=A9s econ=C3=B3mico= comprometido en el cumplimiento de </sp= an>= una determinada obligaci=C3=B3n tributaria, en raz=C3=B3n de su cuant=C3=AD= a, impone el cese de la persecuci=C3=B3n = ;sancionadora, fundamentalmente por motivos de econom=C3=ADa. Desde el = punto de vista financiero, no </p= >tiene = sentido que el Estado dedique ingentes recursos a la persecuci=C3=B3n de he= chos il=C3=ADcitos que, por su </= p>insig= nificancia, representan una carga econ=C3=B3mica para el Estado mayor que e= l efecto resocializador o de mayor e= ficiencia del sistema tributario que pudiera derivar de su cumplimiento. Po= r otra parte, en la medida en la que= el Derecho Sancionador est=C3=A1 consagrado a la protecci=C3=B3n de bienes= jur=C3=ADdicos, la necesidad impo= ne que la sanci=C3=B3n se aplique solo cuando ella puede lograr eficazmente= sus cometidos, lo que no es el caso= en estos aut=C3=A9nticos il=C3=ADcitos bagatela. Otro tanto debe predicarse de aquellos casos en <span= class=3D"stl07">los que, independientemente de su cuant=C3=ADa, la sanci= =C3=B3n pecuniaria tributaria sea de imposible cumplimiento: cuando el infractor = ha sido declarado en quiebra o sea de imposible ubicaci=C3=B3n, y no exista= n bienes o derechos sobre los cuales= pueda hacerse efectiva la deuda tributaria. &= #xa0;Finalmente, como se=C3=B1ala la doctrina, <span= class=3D"stl08" style=3D"font-family:'UTLUAH+Garamond Italic'">=E2=80=9C[E= ]l transcurso del tiempo, por voluntad de la ley, tiene tambi=C3=A9n como c= onsecuencia la extinci=C3=B3n de la responsabilidad penal. Se trata de una necesidad social = fundada en la realidad de las cosas, lo que aconseja poner un t=C3=A9rmino a la persecuci=C3= =B3n penal, considerando extinguido el delito o la pena. El tiempo realiza su labor y, en de= finitiva, impone a la sociedad sus condiciones. Se trata, </p= >pues, de exigencias pr=C3=A1ctica= s de una parte, y del olvido del hecho y de sus consecuencias, de la otra, = lo que hace desap= arecer la necesidad del castigo que se muestra ya como inoportuno e inneces= ario, <span= class=3D"stl08" style=3D"font-family:'CBQNEP+Garamond-Italic'">m=C3=A1xime= cuando ha desaparecido la conmoci=C3=B3n social por el impacto ocasionado = por la ruptura del equilibrio =C3=A9tico a causa del delito.=E2=80=9D374 </s= pan> As=C3=AD, el C=C3=B3digo Tributario prev=C3=A9 la pr= escripci=C3=B3n como forma de extinci=C3=B3n, tanto de la acci=C3=B3n </spa= n> sancionadora tributaria como de la sanci= =C3=B3n fiscal, por la inactividad de la Administraci=C3=B3n Tributaria </s= pan> en la persecuci=C3=B3n y castigo de los= il=C3=ADcitos tributarios en el transcurso de cinco a=C3=B1os, contados a = partir del momento de comisi=C3=B3n = del il=C3=ADcito =E2=80=93para la acci=C3=B3n= =E2=80=93 </s= pan>o quede firme la sanci=C3=B3n =E2=80=93para la ejecuci=C3=B3n=E2=80=93, </spa= n> respectivamente.375 <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:7pt">&#x= a0;371 Ver secci=C3=B3n 2.2.2. <= /p>372 GUATEMALA, C=C3=B3digo Penal, art=C3=ADculo 104. <sp= an class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:10pt">= 373 GUATEMALA, C=C3=B3digo Tributario, art=C3=AD= culo 55. 374 ARTEAGA S=C3=81NCHEZ, Al= berto (1998): Derecho Penal Venezolano, (Carac= as, Editorial McGrawHill, octava edici=C3=B3n), p. <= /p>308.= 375 GUATEMALA, C=C3=B3digo Trib= utario, art=C3=ADculo 76. 76 </= span><img src=3D"data:image= /png;base64,iVBORw0KGgoAAAANSUhEUgAAAnAAAAMoCAYAAABPud2NAAAABHNCSVQICAgIfAh= kiAAAAAlwSFlzAAAOxAAADsQBD6fLggAAB8ZJREFUeJztw0ENACAMALFThW90TQSI4EfapAUAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAQLWqqY4+3gEAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA= AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAfOACjL2SQn54w2Y= AAAAASUVORK5CYII=3D" width=3D"624" height=3D"808" alt=3D"" style=3D"positio= n:absolute" />En t=C3=A9rminos generales, la c= omisi=C3=B3n de il=C3=ADcitos de resultado, c= omo lo son los il=C3=ADcitos sustantivos = ;tributarios,376 viene dada por e= l momento de exigibilidad de la obligaci=C3=B3n tributaria, material o form= al, cuyo incumplimiento est=C3=A1 c= astigado. As=C3=AD, por ejemplo, en el ISLR sobre actividades lucrativas, l= a consumaci=C3=B3n vendr=C3=A1 dada = por el vencimiento del plazo para efectuar los pagos trimestrales del </spa= n> impuesto,377 o de la liquidaci=C3=B3n definitiva del impuesto vencido el plaz= o de tres meses siguientes al </p= >cierre= del ejercicio,378 a t=C3=ADtulo de c= ontribuyente. En el r=C3=A9gimen sim= plificado de ISLR sobre actividades lucrativas, para el contribuyente la co= nsumaci=C3=B3n vendr=C3=A1 dada por = el vencimiento del plazo mensual para el pago del impuesto, en los casos en= los que haya sido autorizado por la= Administraci=C3=B3n Tributaria para el pago directo de la obligaci=C3=B3n.= 379 Del = mismo modo, la consumaci=C3=B3n de il=C3=ADcitos formales respec= to de la declaraci=C3=B3n vendr=C3=A1 dada por el vencimiento del plazo de los diez primeros d=C3=ADas del mes = siguiente al de la emisi=C3=B3n de las facturas por el contribuyente para la presentaci=C3=B3n de la declaraci= =C3=B3n. En ese mismo supuesto, la consumaci=C3=B3n de <= span class=3D"stl07">los il=C3=ADcitos tributarios materiales vendr=C3=A1 d= ado por el vencimiento del plazo de diez d=C3=ADas del mes siguiente a aquel en que se emiti=C3=B3 la constanci= a de retenci=C3=B3n, para enterar las retenciones practicadas seg=C3=BAn este r=C3=A9gimen.380 </spa= n>La falta de notificaci=C3=B3n del cambio de r=C3=A9= gimen, de ordinario a simplificado, </sp= an>= estar=C3=A1 consumada al cierre del ejercicio previo a aquel en el que oper= ar=C3=A1 dicho cambio.381 En el caso del ISLR s= obre el trabajo en relaci=C3=B3n de dependencia, la consumaci=C3=B3n vendr= =C3=A1 dada por el vencimiento del= plazo de tres meses para la declaraci=C3=B3n y pago de la diferencia de im= puesto resultante, en el caso que = al trabajador-contribuyente no le hayan sido practicadas las retenciones, o= que el monto de estas retenciones h= aya sido inferior a la obligaci=C3=B3n tributaria total del trabajador.</sp= an>382 Desde el punto <span= class=3D"stl07">de vista de los patronos, responsables como agentes de ret= enci=C3=B3n de este impuesto, dentro de los diez primeros d=C3=ADas de cada mes.383 </s= pan>Finalmente, en el caso del ISLR sobre rentas pasivas o de capital, los age= ntes de retenci=C3=B3n est=C3=A1n </span= >ob= ligados a enterar el impuesto retenido dentro de los diez primeros d=C3=ADa= s del mes siguiente al de la = realiza= ci=C3=B3n del pago que d=C3=A9 lugar al nacimiento del hecho imponible,</sp= an>384 plazo que ser=C3=A1 igualmente </span= > aplicable al contribuyente en el caso de a= usencia de retenciones.385 Un r=C3=A9= gimen id=C3=A9ntico es aplicable al </sp= an>= cumplimiento de la obligaci=C3=B3n tributaria en el caso de las rentas obte= nidas por no residentes.386 Ribeira Brava, abri= l de 2021. 376 Este es el caso de la omisi=C3=B3n de pago de tributos y de la = mora, tipificados en los art=C3=ADculos 88, 89 y 92 del C=C3=B3digo = Tribut= ario de Guatemala. 377 GUATEMALA, Ley d= e Actualizaci=C3=B3n Tributaria, art=C3=ADculo 38. <= /p>378 GUATEMALA, Ley de Actualizaci=C3=B3n Tributaria, art=C3=ADc= ulo 39. 379 GUATEMALA, Ley de Actualiza= ci=C3=B3n Tributaria, art=C3=ADculos 45 y 46. <p= class=3D"stl01" style=3D"line-height:10pt">380= GUATEMALA, Ley de Actualizaci=C3=B3n Tributaria, art=C3=ADculo 4= 8. 381 GUATEMALA, Ley de Actualizaci=C3= =B3n Tributaria, GUATEMALA, C=C3=B3digo Tributario, art=C3=ADculos 51; y 94= .1. 382 GUATEMALA, Ley de Actualizaci= =C3=B3n Tributaria, art=C3=ADculo 81. 383 </spa= n>GUATEMALA, Ley de Actualizaci=C3=B3n Tributaria, art=C3=ADculo 80. </s= pan> <span= class=3D"stl08" style=3D"font-family:'HKRJOI+Garamond'; font-size:6.5pt; l= etter-spacing:-0.05pt">384 GUATEMALA, Ley de Actualizaci=C3=B3n T= ributaria, art=C3=ADculo 94. 385 GUATEM= ALA, Ley de Actualizaci=C3=B3n Tributaria, art=C3=ADculo 95. = 0;386 GUATEMALA, Ley de Actualizaci=C3=B3n Tributaria, = art=C3=ADculos 105 y 106. 77 </= span></div></div></body></html> 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