Guatemala: Probar el Dolo en el Proceso Penal Tributario
Published date | 08 November 2021 |
Author | Lionel Aguilar y Astrid Dominguez |
Law Firm | Consortium Legal |
Los delitos de naturaleza tributaria, tales como el de Defraudación Tributaria, Casos Especiales de Defraudación y Apropiación Indebida de Tributos, están conformados por dos elementos, a saber: el objetivo, relacionado a las acciones en sí mismas; y el subjetivo, relacionado a la voluntad y conocimiento del sujeto que realiza el elemento objetivo. En cuanto al elemento subjetivo en los delitos tributarios se puede apreciar que todos y cada uno de ellos son delitos o tipos penales de naturaleza dolosa, lo cual significa que requieren “dolo” como elemento subjetivo esencial. De no existir dolo, no hay delito por falta de tipicidad.
Doctrinariamente, los tipos dolosos tienen como principal característica la coincidencia entre la realización del tipo y la voluntad del autor, refiriéndose el elemento subjetivo a factores intrínsecos, como la conciencia y voluntad.
El delito doloso está descrito en nuestro Código Penal en el artículo 11 como “el conocer y querer la conducta y el resultado típico”.
El dolo tiene dos elementos: 1. Elemento cognoscitivo: saber qué es lo que se hace y conocer los elementos que caracterizan su acción como acción típica, o bien, el conocimiento de los elementos del tipo objetivo. y 2. Elemento volitivo: querer realizarlos.
En sí mismo, el dolo es un fenómeno psicológico pretérito que se debe de reconstruir en el proceso penal, es algo que se halla en la cabeza del autor, una vivencia subjetiva de éste en el momento del suceso.
Son varios los autores que establecen que el elemento subjetivo del tipo es difícil de probar, pues dentro del propio proceso penal se pretenderá acreditar una tendencia o disposición subjetiva que únicamente se puede deducir, más no observar.
Ni el Fiscal ni el Juez podrán llegar a saber a ciencia cierta cuál fue la tendencia o disposición subjetiva del autor del hecho, ya que este aspecto está directamente vinculado a lo que éste quería o pensaba. Por lo tanto, lo único que se podría llegar a acreditar dentro del proceso es lograr que el Juez deduzca la voluntad, a través de los actos externos que realizó este.
Lo anterior significa que los medios de investigación para acreditar el dolo son escasos, indirectos, tal vez la confesión sería la única prueba que podría revelar directamente los conocimientos que tuvo al instante de perpetrar el ilícito. Este fenómeno probatorio definitivamente afecta la seguridad jurídica y la racionalidad...
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