The Supreme Court orders the recalculation of the compensation of €250,550.92 that a businessman convicted of tax fraud must pay to the Tax Agency. The prison sentence remains unchanged.
According to Canarias7, the Criminal Chamber of the Supreme Court nullifies the amount of €250,550.92 set as compensation in favour of the Tax Agency and orders it to be adjusted. The ruling, dated 24 September 2026, has Judge Carmen Lamela Díaz as the rapporteur and partially upholds the review appeal filed by the convicted individual.
The 2007 conviction from the Criminal Court number 1 of Las Palmas de Gran Canaria, issued against the manager of Juguetería La Campanita, remains unchanged in all other aspects: two years in prison and a fine of €501,101.84. The crime consisted of failing to declare the profit from the sale of two urban plots to BBVA, purchased in 1988 for 11 million pesetas and sold in May 1998 with a profit of 119 million pesetas.
The appeal is based on a subsequent resolution. In 2010, the High Court of Justice of the Canary Islands annulled the tax settlement and the penalties following an accounting expert report that recognised losses from previous years of €484,213 in 1996 and €77,290.22 in 1997. The Tax Agency carried out a new settlement, and the Supreme Court considers that the outstanding balance of €38,040.17 should have been applied to 1998, the year of the sale.
The review does not affect the existence of the crime or the authorship: the sale, the prices, the lack of accounting reflection, and the omission of the profit in the declaration remain undisputed. What changes is the economic basis on which the defrauded amount was calculated.
The appellant limited their claim to civil liability, arguing that the criminal responsibilities are extinguished and their records cancelled, and the Public Prosecutor's Office supported the partial review on those terms. The Supreme Court does not carry out its own tax settlement, so it refers the proceedings to the competent judicial body to adjust the compensation to the resulting amount. No appeal can be made against the ruling.
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