Los derechos a la formulación de alegaciones y a la aportación de documentos como manifestaciones del derecho de defensa (art. 24.1 CE) y del deber de contribuir de acuerdo con la capacidad económica (art. 31 CE)

Laburpena

When the Inland Revenue taxes non-existing income or impedes deduction of an existing expense on the pretext of the lack of timely documented justification or allegation, it is taxing an unrealistic economic capacity contrary to the obligation of contribution (art. 31.1 Spanish Constitution), leading to confiscation without cause or ownership of the private property (art. 33.3 Spanish Constitution). And when the legal bodies consent to taxation of this unrealistic income based on that very lack of timely documented allegation or justification, not only does it lead to taxation of an unrealistic economic capacity contrary to the Constitution, but it would also be violating the right to defence (art. 24.1 Spanish Constitution).