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if (!element) { return () => ({ absoluteTop: 0, renderAt: 0 }); } return () => { const box = element.getBoundingClientRect(); const absoluteTop = box.top + window.scrollY; const renderAt = absoluteTop - module.lazyLoadSensibilityPx; return { absoluteTop, renderAt }; }; }; module.handleLazyLoadedPosition = (slot) => { const elementId = slot.getSlotElementId(); const getPositionOffset = buildPositionOffsetGetterFunction(elementId); const offset = getPositionOffset().renderAt; if (offset < 1 || document.body.scrollTop > offset || document.documentElement.scrollTop > offset) { module.logs.log( `La posición ${elementId} debería cargarse perezosamente, pero su offset es menor que la sensibilidad configurada:`, offset, ); if (!module?.siteConfigOptions?.disablePrebidLoad) { module.logs.log("Pintando slot with refreshAds: ", elementId); pbjs.que.push(() => { pbjs.refreshAds([elementId]); }); } } else { module.logs.log(`La posición ${elementId} será cargada perezosamente a ${offset}px`); module.handleScrolledPosition(slot, getPositionOffset); } }; module.handleScrolledPosition = (slot, getPositionOffset) => { const listener = () => { const positionBox = getPositionOffset(); const renderPositionAt = positionBox.renderAt; const scrollY = document.body.scrollTop || document.documentElement.scrollTop; if (scrollY > renderPositionAt) { module.logs.group(`Se ha llegado al scroll necesario para pintar ${slot.getSlotElementId()}`); module.logs.log(` - El slot se encuentra a ${positionBox.absoluteTop}px de altura.`); module.logs.log(` - La sensibilidad del lazy load es ${module.lazyLoadSensibility} viewport(s),`); module.logs.log(` la altura del viewport es ${app.utils.getViewportHeight()}px, `); module.logs.log( ` por lo que la posición se debería cargar ${module.lazyLoadSensibilityPx}px antes de que entre en el viewport.`, ); module.logs.log(` - Es decir, la posición se debería cargar en el scroll ${renderPositionAt}`); module.logs.log(` - El scroll actual es ${scrollY}px`); module.logs.groupEnd(); if (!module?.siteConfigOptions?.disablePrebidLoad) { module.logs.log("Pintando slot: ", slot.getSlotElementId()); pbjs.que.push(() => { pbjs.refreshAds([slot.getSlotElementId()]); }); } document.removeEventListener("scroll", listener, true); } }; document.addEventListener("scroll", listener, true); }; const initializePubadsEventListenersFooter = () => { const megabanner = document.getElementById("megabanner"); googletag.pubads().addEventListener('slotRenderEnded', function (event) { if (event.isEmpty) { console.log("no se ha pintado renderedEnded"); if (megabanner) { megabanner.style.display = 'none'; } return; } const targeting = event.slot.getTargeting('p')?.[0]; if (targeting === slotTargetings?.footer) { const closeButton = document.querySelector('[data-actas="close-sticky-desktop"]'); if (megabanner) { if (closeButton) { closeButton.addEventListener('click', function () { megabanner.style.display = 'block'; }); } } } }); googletag.pubads().addEventListener("slotOnload", function (event) { if (event.isEmpty) { console.log("no se ha pintado onload"); if (megabanner) { megabanner.style.display = 'block'; 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document.getElementsByTagName("head")[0].appendChild(b) } )(); !function(){var n=window._sf_async_config=window._sf_async_config||{};n.uid=63417,n.domain='diarioinformacion.com',n.useCanonical=!1,n.useCanonicalDomain=!1,n.path=window.location.pathname,n.flickerControl=!1}(); if("/"===window.location.pathname){const e=document.createElement("script");e.src="//static.chartbeat.com/js/chartbeat_mab.js",e.async=!0,document.head.appendChild(e)} (function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start': new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0], j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src= 'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f); })(window,document,'script','dataLayer','GTM-K3F8ZWT'); </script> <script defer="" id="renrshowcase" src="https://www.informacion.es/estaticos/main.js?env=prod&media=inf"></script> <script defer="" src="https://www.informacion.es/estaticos/gaaInit.js"></script> <script type="application/ld+json">{"@context":"https://schema.org","@type":"NewsArticle","mainEntityOfPage":{"@type":"WebPage","@id":"https://www.informacion.es/nacional/2024/11/25/exmagistrados-supremo-exfiscales-querellan-juan-carlos-hacienda-112014958.html"},"headline":"Exmagistrados y exfiscales desconfían de fiscalía y buscan que el Supremo vea los delitos fiscales de Juan Carlos I","alternativeHeadline":"Se querellan contra el emérito al entender que es el único competente para pronunciarse y que sus regularizaciones no son válidas, porque el ministerio público le informó de que le investigaba.","keywords":["Juan Carlos I","Hacienda","Ministerio de Hacienda","Supremo","Tribunal Supremo","delitos fiscales","Rey emérito","Fiscalía General del Estado"],"articleBody":"Magistrados del Tribunal Supremo jubilados, fiscales anticorrupción retirados desde hace décadas y catedráticos han interpuesto una querella contra Juan Carlos I con la intención de que sea la Sala Segunda del alto tribunal la que tenga la última palabra sobre los cinco delitos fiscales contra la Hacienda Pública que consideran que cometió el emérito y que, a diferencia, de lo que concluyó la Fiscalía del alto tribunal no ven prescritos ni creen conjurados tras las regularizaciones fiscales que el emérito realizó. En este sentido el texto, de 20 páginas, al que ha tenido acceso EL PERIÓDICO, argumenta que \"la opinión del ministerio fiscal no cierra la vía para exigir responsabilidades penales ante los tribunales mediante el ejercicio de la acción popular\" y que son ellos \"los únicos competentes para determinar, con carácter definitivo, si la regularización es correcta o por el contrario no se ha ajustado la legalidad\". \"Nos mueve la defensa del interés general en cuanto que estimamos que existen delitos contra la Hacienda Pública que vulneran no sólo los preceptos del Código Penal que invocaremos sino también los principios de igualdad y de solidaridad, además de obligaciones legales y éticas exigibles especialmente a aquellas personas que ostentan cargos públicos de relevancia constitucional, en este caso la Jefatura del Estado\", aseguran los 12 firmantes. Niegan que los cinco delitos fiscales que atribuyen al emérito entre 2014 y 2018 estén prescritos, porque se habrían cometido \"mediante la utilización de personas jurídicas, en este caso fundaciones (Zagatka y Lucum) con sedes en Liechtenstein y en Suiza\", un \"entramado utilizado para ocultar o dificultar la determinación de la cuantía defraudada\", que sitúa el caso en \"la modalidad agravada prevista en el artículo 305 bis del Código Penal que establece una pena de dos a seis años de prisión, y en consecuencia, la prescripción, a los 10 años\". Añade que la primera cuota en cuestión, la del ejercicio de 2014, tampoco lo estaría, porque \"el delito se consuma en la fecha en la que finaliza la obligación de declarar, es decir, el 1 de julio de 2015\", y dos defraudaciones exceden los 600.000 euros. Pero donde hacen hincapié es en que la fiscalía le informó de que se le había abierto una investigación por la existencia de infracciones tributarias y ello invalidaría sus regularizaciones, que se produjeron \"el 9 de diciembre de 2020, es decir, casi seis meses después de haber recibido la primera notificación y un mes después de la segunda\". En la primera se regularizan 678.393 euros ante las autoridades tributarias competentes. En febrero de 2021, 4.395.901 euros por el concepto de \"las rentas derivadas de la asunción, por la Fundación Zagatka, de determinados gastos por viajes y servicios realizados por S.M. de lo que podrían derivar determinadas obligaciones tributarias\". La querella, con pocos visos de prosperar, señala que cuando fiscalía \"comunica a un investigado la apertura de unas diligencias de investigación en las que existen datos de actividades irregulares con relevancia tributaria, nunca puede tener un conocimiento pormenorizado de los datos que avalan una posible infracción tributaria porque se trata de una información de la que solo puede tener conocimiento la Agencia Tributaria una vez concluido el expediente sancionador que cierra el paso a la posibilidad de una regularización\". Un extremo que no se ha cumplido en el caso del emérito, que tuvo puntual conocimiento del desarrollo de las pesquisas. Según los querellantes, entre los que figuran el magistrado jubilado José Antonio Martín Pallín o el exfiscal jefe Anticorrupción Carlos Jiménez Villarejo, de \"la lectura de las conclusiones que se contienen en las diligencias de investigación de la fiscalía se constata la existencia de varias conductas delictivas que considera amparadas por la prerrogativa de la inviolabilidad y otras por haber prescrito, es decir, por haber transcurrido el tiempo señalado por la ley para poder ser perseguidas penalmente\". Aunque consideran \"más que cuestionable\" la inviolabilidad del rey, que en cualquier caso perdió al abdicar en 2014, la querella se centra en los delitos contra la Hacienda Pública que pudieran haberse cometido en las declaraciones tributarias correspondientes a los años comprendidos entre ese año y 2018. La querella discrepa del contenido de esas diligencias que acabaron archivadas en que \"para que la regularización surta sus efectos despenalizadores tiene que producirse antes de la notificación de inicio de actuaciones por la Agencia Tributaria; o en su caso, antes de que el ministerio fiscal, el Abogado del Estado o la representación de la Administración, interponga querella o denuncia; o antes de que el ministerio fiscal o el juez de instrucción realicen actuaciones que le permitan tener conocimiento formal de la iniciación de diligencias\". Y la iniciativa penal se centra \"exclusivamente en la aplicación en contra de la ley de la excusa absolutoria que contempla el artículo 305.4 del Código Penal, en relación con las defraudaciones tributarias correspondientes a los años 2014 a 2018. A los demás efectos nos remitimos a la lectura de las diligencias de investigación realizadas por la Fiscalía General del Estado\". El 24 de junio de 2020 la fiscalía comunicó al emérito la apertura por decreto de 18 de junio de las diligencias de investigación 17/2020, y el 6 de noviembre de 2020, de las diligencias de investigación 40/2020 abiertas tres días antes. Se hizo para garantizar su derecho de defensa, pero eso significó que Juan Carlos I tuvo \"puntual conocimiento de la incoación\" de la investigación y eso en opinión de los querellantes supone que sus regulaciones fiscales no pueden librarle del delito.","url":"https://www.informacion.es/nacional/2024/11/25/exmagistrados-supremo-exfiscales-querellan-juan-carlos-hacienda-112014958.html","articleSection":"Nacional","datePublished":"2024-11-25T09:01:14+01:00","dateModified":"2024-11-25T17:48:15+01:00","publisher":{"@type":"Organization","name":"Información","logo":{"@type":"ImageObject","url":"https://www.informacion.es/cds-statics/assets/img/logos/logo-regionales-diario-informacion.png","width":"1200","height":"630","caption":"Información"}},"description":"Magistrados del Tribunal Supremo jubilados, fiscales anticorrupción retirados desde hace décadas y catedráticos han interpuesto una querella contra Juan Carlos I con la intención de que sea la Sala Segunda del alto tribunal la que 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class="ft-layout-header-regionales-menu-panel__sublist"><li class="ft-layout-header-regionales-menu__subitem"><a href="/deportes/cd-eldense/" class="ft-layout-header-regionales-menu-panel__sublink" title="CD Eldense" target="_self">CD Eldense</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/elda/petrer/" class="ft-layout-header-regionales-menu-panel__sublink" title="Petrer" target="_self">Petrer</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/elda/novelda/" class="ft-layout-header-regionales-menu-panel__sublink" title="Novelda" target="_self">Novelda</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/elda/villena/" class="ft-layout-header-regionales-menu-panel__sublink" title="Villena" target="_self">Villena</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/elda/aspe/" class="ft-layout-header-regionales-menu-panel__sublink" title="Aspe" target="_self">Aspe</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/elda/monovar/" class="ft-layout-header-regionales-menu-panel__sublink" title="Monóvar" target="_self">Monóvar</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/elda/sax/" class="ft-layout-header-regionales-menu-panel__sublink" title="Sax" target="_self">Sax</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/elda/monforte-del-cid/" class="ft-layout-header-regionales-menu-panel__sublink" title="Monforte del Cid" target="_self">Monforte del Cid</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/elda/biar/" class="ft-layout-header-regionales-menu-panel__sublink" title="Biar" target="_self">Biar</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/elda/pinoso/" class="ft-layout-header-regionales-menu-panel__sublink" title="Pinoso" target="_self">Pinoso</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/videos/elda/" class="ft-layout-header-regionales-menu-panel__sublink" title="Vídeos" target="_self">Vídeos</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/fotos/elda/" class="ft-layout-header-regionales-menu-panel__sublink" title="Fotos" target="_self">Fotos</a></li></ul></li><li class="ft-layout-header-regionales-menu-panel__item" data-action="false" data-open=""><a href="/alcoy/" class="ft-layout-header-regionales-menu-panel__link" title="Alcoy" target="_self">Alcoy</a><ul class="ft-layout-header-regionales-menu-panel__sublist"><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/alcoy/ibi/" class="ft-layout-header-regionales-menu-panel__sublink" title="Ibi" target="_self">Ibi</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/alcoy/cocentaina/" class="ft-layout-header-regionales-menu-panel__sublink" title="Cocentaina" target="_self">Cocentaina</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/alcoy/castalla/" class="ft-layout-header-regionales-menu-panel__sublink" title="Castalla" target="_self">Castalla</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/alcoy/muro-de-alcoy/" class="ft-layout-header-regionales-menu-panel__sublink" title="Muro" target="_self">Muro</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/alcoy/onil/" class="ft-layout-header-regionales-menu-panel__sublink" title="Onil" target="_self">Onil</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/videos/alcoy/" class="ft-layout-header-regionales-menu-panel__sublink" title="Vídeos" target="_self">Vídeos</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/fotos/alcoy/" class="ft-layout-header-regionales-menu-panel__sublink" title="Fotos" target="_self">Fotos</a></li></ul></li><li class="ft-layout-header-regionales-menu-panel__item" data-action="false" data-open=""><a href="/medio-ambiente/" class="ft-layout-header-regionales-menu-panel__link" title="M. Ambiente" target="_self">M. Ambiente</a><ul class="ft-layout-header-regionales-menu-panel__sublist"><li class="ft-layout-header-regionales-menu__subitem"><a href="/tags/cambio-climatico/" class="ft-layout-header-regionales-menu-panel__sublink" title="Cambio climático" target="_self">Cambio climático</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/tags/contaminacion/" class="ft-layout-header-regionales-menu-panel__sublink" title="Contaminación" target="_self">Contaminación</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/tags/meteorologia/" class="ft-layout-header-regionales-menu-panel__sublink" title="Meteorología" target="_self">Meteorología</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/tags/energias-renovables/" class="ft-layout-header-regionales-menu-panel__sublink" title="Energías renovables" target="_self">Energías renovables</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/tags/fauna/" class="ft-layout-header-regionales-menu-panel__sublink" title="Fauna" target="_self">Fauna</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/tags/oceanos/" class="ft-layout-header-regionales-menu-panel__sublink" title="Océanos" target="_self">Océanos</a></li></ul></li><li class="ft-layout-header-regionales-menu-panel__item" data-action="false" data-open=""><a href="https://www.informacion.es/lo-ultimo/" class="ft-layout-header-regionales-menu-panel__link" title="+ Noticias" target="_self">+ Noticias</a><ul class="ft-layout-header-regionales-menu-panel__sublist"><li class="ft-layout-header-regionales-menu__subitem"><a href="/politica/" class="ft-layout-header-regionales-menu-panel__sublink" title="Política" target="_self">Política</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/comunidad-valenciana/" class="ft-layout-header-regionales-menu-panel__sublink" title="Comunidad Valenciana" target="_self">Comunidad Valenciana</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/nacional/" class="ft-layout-header-regionales-menu-panel__sublink" title="Nacional" target="_self">Nacional</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/internacional/" class="ft-layout-header-regionales-menu-panel__sublink" title="Internacional" target="_self">Internacional</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/sociedad/" class="ft-layout-header-regionales-menu-panel__sublink" title="Sociedad" target="_self">Sociedad</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/buzzeando/" class="ft-layout-header-regionales-menu-panel__sublink" title="Virales" target="_self">Virales</a></li></ul></li><li class="ft-layout-header-regionales-menu-panel__item" data-action="false" data-open=""><a href="https://www.informacion.es/opinion/" class="ft-layout-header-regionales-menu-panel__link" title="Opinión" target="_self">Opinión</a><ul class="ft-layout-header-regionales-menu-panel__sublist"><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/autores/juan-r-gil.html" class="ft-layout-header-regionales-menu-panel__sublink" title="Juan R. Gil" target="_self">Juan R. Gil</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/opinion/cartas-de-los-lectores/" class="ft-layout-header-regionales-menu-panel__sublink" title="Cartas de los lectores" target="_self">Cartas de los lectores</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/humor-2/" class="ft-layout-header-regionales-menu-panel__sublink" title="Humor" target="_self">Humor</a></li></ul></li><li class="ft-layout-header-regionales-menu-panel__item" data-action="false" data-open=""><a href="/economia/" class="ft-layout-header-regionales-menu-panel__link" title="Economía" target="_self">Economía</a><ul class="ft-layout-header-regionales-menu-panel__sublist"><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.epe.es/es/activos/" class="ft-layout-header-regionales-menu-panel__sublink" title="Activos" target="_self">Activos</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/finanzas-personales/" class="ft-layout-header-regionales-menu-panel__sublink" title="Finanzas personales" target="_self">Finanzas personales</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/tags/aefa/" class="ft-layout-header-regionales-menu-panel__sublink" title="AEFA" target="_self">AEFA</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/empleo-en-alicante/" class="ft-layout-header-regionales-menu-panel__sublink" title="Empleo" target="_self">Empleo</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/vivienda-en-alicante/" class="ft-layout-header-regionales-menu-panel__sublink" title="Vivienda" target="_self">Vivienda</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/empresas-en-alicante/" class="ft-layout-header-regionales-menu-panel__sublink" title="Empresas en Alicante" target="_self">Empresas en Alicante</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/directorio-provincia/" class="ft-layout-header-regionales-menu-panel__sublink" title="Directorio de la provincia" target="_self">Directorio de la provincia</a></li></ul></li><li class="ft-layout-header-regionales-menu-panel__item" data-action="false" data-open=""><a href="/deportes/" class="ft-layout-header-regionales-menu-panel__link" title="Deportes" target="_self">Deportes</a><ul class="ft-layout-header-regionales-menu-panel__sublist"><li class="ft-layout-header-regionales-menu__subitem"><a href="/elche-cf/" class="ft-layout-header-regionales-menu-panel__sublink" title="Elche CF" target="_self">Elche CF</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/deportes/cd-eldense/" class="ft-layout-header-regionales-menu-panel__sublink" title="CD Eldense" target="_self">CD Eldense</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/hercules-cf/" class="ft-layout-header-regionales-menu-panel__sublink" title="Hércules CF" target="_self">Hércules CF</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/tags/cd-alcoyano/" class="ft-layout-header-regionales-menu-panel__sublink" title="CD Alcoyano" target="_self">CD Alcoyano</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/tags/intercity/" class="ft-layout-header-regionales-menu-panel__sublink" title="Intercity" target="_self">Intercity</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/tags/hla-alicante/" class="ft-layout-header-regionales-menu-panel__sublink" title="Lucentum Alicante" target="_self">Lucentum Alicante</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/tags/balonmano-benidorm/" class="ft-layout-header-regionales-menu-panel__sublink" title="Balonmano Benidorm" target="_self">Balonmano Benidorm</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/tags/futbol/" class="ft-layout-header-regionales-menu-panel__sublink" title="Fútbol" target="_self">Fútbol</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/nautica/" class="ft-layout-header-regionales-menu-panel__sublink" title="Náutica" target="_self">Náutica</a></li></ul></li><li class="ft-layout-header-regionales-menu-panel__item" data-action="false" data-open=""><a href="/sucesos/" class="ft-layout-header-regionales-menu-panel__link" title="Sucesos" target="_self">Sucesos</a><ul class="ft-layout-header-regionales-menu-panel__sublist"><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/sucesos/sucesos-en-alicante/" class="ft-layout-header-regionales-menu-panel__sublink" title="Sucesos en Alicante" target="_self">Sucesos en Alicante</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/videos/sucesos/" class="ft-layout-header-regionales-menu-panel__sublink" title="Vídeos" target="_self">Vídeos</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/fotos/sucesos/" class="ft-layout-header-regionales-menu-panel__sublink" title="Fotos" target="_self">Fotos</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/sucesos/tribunales/" class="ft-layout-header-regionales-menu-panel__sublink" title="Tribunales" target="_self">Tribunales</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/sucesos/investigacion/" class="ft-layout-header-regionales-menu-panel__sublink" title="Investigación" target="_self">Investigación</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/sucesos/desaparecidos/" class="ft-layout-header-regionales-menu-panel__sublink" title="Desaparecidos" target="_self">Desaparecidos</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/sucesos/delitos-informaticos/" class="ft-layout-header-regionales-menu-panel__sublink" title="Ciberdelitos" target="_self">Ciberdelitos</a></li></ul></li><li class="ft-layout-header-regionales-menu-panel__item" data-action="false" data-open=""><a href="/cultura/" class="ft-layout-header-regionales-menu-panel__link" title="Cultura" target="_self">Cultura</a><ul class="ft-layout-header-regionales-menu-panel__sublist"><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/arte-letras/" class="ft-layout-header-regionales-menu-panel__sublink" title="Arte y Letras" target="_self">Arte y Letras</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/ocio/" class="ft-layout-header-regionales-menu-panel__sublink" title="Ocio" target="_self">Ocio</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/ocio/cine/" class="ft-layout-header-regionales-menu-panel__sublink" title="Cine" target="_self">Cine</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/ocio/tv/" class="ft-layout-header-regionales-menu-panel__sublink" title="Televisión" target="_self">Televisión</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/blogs/juego-de-series/" class="ft-layout-header-regionales-menu-panel__sublink" title="Series" target="_self">Series</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/ocio/gastronomia/" class="ft-layout-header-regionales-menu-panel__sublink" title="Gastronomía" target="_self">Gastronomía</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.epe.es/es/abril/" class="ft-layout-header-regionales-menu-panel__sublink" title="abril" target="_self">abril</a></li></ul></li><li class="ft-layout-header-regionales-menu-panel__item" data-action="false" data-open=""><a href="/vida-y-estilo/" class="ft-layout-header-regionales-menu-panel__link" title="Vida y Estilo" target="_self">Vida y Estilo</a><ul class="ft-layout-header-regionales-menu-panel__sublist"><li class="ft-layout-header-regionales-menu__subitem"><a href="/salud/" class="ft-layout-header-regionales-menu-panel__sublink" title="Salud" target="_self">Salud</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/viajes/" class="ft-layout-header-regionales-menu-panel__sublink" title="Viajes" target="_self">Viajes</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/vida-y-estilo/decoracion/" class="ft-layout-header-regionales-menu-panel__sublink" title="Decoración" target="_self">Decoración</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/vida-y-estilo/gente/" class="ft-layout-header-regionales-menu-panel__sublink" title="Gente" target="_self">Gente</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/vida-y-estilo/tecnologia/" class="ft-layout-header-regionales-menu-panel__sublink" title="Tecnología" target="_self">Tecnología</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/vida-y-estilo/tecnologia/videojuegos/" class="ft-layout-header-regionales-menu-panel__sublink" title="Videojuegos" target="_self">Videojuegos</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/vida-y-estilo/moda-belleza/" class="ft-layout-header-regionales-menu-panel__sublink" title="Moda" target="_self">Moda</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="/motor/" class="ft-layout-header-regionales-menu-panel__sublink" title="Motor" target="_self">Motor</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.compramejor.es/" class="ft-layout-header-regionales-menu-panel__sublink" title="Compramejor" target="_self">Compramejor</a></li></ul></li><li class="ft-layout-header-regionales-menu-panel__item" data-action="false" data-open=""><a href="https://www.informacion.es/videos/informaciontv/" class="ft-layout-header-regionales-menu-panel__link" title="Información TV" target="_self">Información TV</a><ul class="ft-layout-header-regionales-menu-panel__sublist"><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/videos/informaciontv/directo/" class="ft-layout-header-regionales-menu-panel__sublink" title="En directo" target="_self">En directo</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/videos/informaciontv/programas/" class="ft-layout-header-regionales-menu-panel__sublink" title="Programas" target="_self">Programas</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/videos/informaciontv/sintonizanos/" class="ft-layout-header-regionales-menu-panel__sublink" title="Sintonízanos" target="_self">Sintonízanos</a></li><li class="ft-layout-header-regionales-menu__subitem"><a href="https://www.informacion.es/videos/informaciontv/publicidad/" 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ft-helper-spacer-b-xs ft-helper-fontSize-heading-M">Exmagistrados y exfiscales desconfían de fiscalía y buscan que el Supremo vea los delitos fiscales de Juan Carlos I</h1><h2 class="ft-mol-subtitle ft-helper-fontColor-quaternary">Se querellan contra el emérito al entender que es el único competente para pronunciarse y que sus regularizaciones no son válidas, porque el ministerio público le informó de que le investigaba</h2></header><div class="ft-layout-grid-flex__colXs-12 ft-layout-grid-flex__colSm-7 ft-layout-grid-flex__colMd-8"><div class="ft-mol-multimedia"><div class="ft-mol-multimedia__container"><div id="video_88376_wrap" style="display:none;"><div id="video_88376_player"></div></div><div data-actas="video" id="video_88376" data-video-ad-config="{ "admessage": "El anuncio terminará en xx s", "adscheduleid": "WCsW6FRA", "client": "googima", "cuetext": "Anuncio", "schedule": [ { "offset": "pre", "tag": 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class="ft-mol-multimedia__footerText">Exmagistrados del Supremo y exfiscales se querellan contra Juan Carlos I por cinco delitos contra Hacienda</h4></div></div></div><figure><figcaption><p class="ft-helper-fontColor-quaternary ft-helper-fontSize-body-S ft-helper-spacer-t-xxs"> <span class="ft-helper-fontWeight-800 ft-helper-text-transform-uppercase"> Sara Fernández</span></p></figcaption></figure></div><aside class="ft-ad ft-helper-hide-md"><div data-ad-position="728-7" data-type-ad="mobile" title="cpm_m" id="movil-div-gpt-ad_728-7"> </div></aside><div class="ft-mol-writer ft-mol-writer--side ft-mol-writer--sideHasimage"><div class="ft-mol-writer__item"><img src="https://estaticos-cdn.prensaiberica.es/clip/76220476-d6a0-4d6a-ba53-70b5cc381af6_source-aspect-ratio_320w_0.jpg" width="60" height="60" alt="Ángeles Vázquez" class="ft-mol-writer__image ft-helper-img-rd"><div class="ft-mol-writer__title"><p class="ft-mol-writer__titleOpinion ft-helper-fontColor-primary ft-helper-fontSize-body-L--small"><a href="/autores/angeles-vazquez.html" target="_self" title="Ángeles Vázquez" class="ft-link ft-helper-fontColor-primary">Ángeles Vázquez</a></p><div class="ft-date"><time class="ft-date__text" datetime="2024-11-25T09:01:14+01:00"><span class="ft-helper-fontWeight-800">MADRID</span> 25 NOV 2024 9:01</time> <time datetime="2024-11-25T17:48:15+01:00" class="ft-date__text">Actualizada 25 NOV 2024 17:48</time></div></div></div></div><div class="ft-layout-grid-flex__nested ft-layout-grid-flex__nestedGutter-0"><div class="ft-layout-grid-flex__colXs-12 ft-layout-grid-flex__colSm-11"><p class="ft-text">Magistrados del Tribunal Supremo jubilados, fiscales anticorrupción retirados desde hace décadas y catedráticos han interpuesto una querella <strong>contra </strong><a class="ft-link ft-link--decoration" href="/tags/juan-carlos-i/">Juan Carlos I</a> con la intención de que sea la Sala Segunda del alto tribunal la que tenga la última palabra sobre los <strong>cinco delitos fiscales contra la Hacienda Pública</strong> que consideran que cometió el emérito y que, a diferencia, de lo que concluyó l<a class="ft-link ft-link--decoration" href="/nacional/2022/03/03/hacienda-desconocimiento-deliberado-irregularidades-rey-63413203.html" target="_blank">a Fiscalía del alto tribunal no ven prescrit</a>os ni creen conjurados tras las regularizaciones fiscales que el emérito realizó.</p><aside class="ft-ad ft-ad--roba ft-ad--robaNotext ft-helper-hide-md"><div class="ft-ad--sticky"><div data-ad-position="300dcha-7" data-type-ad="mobile" title="cpm_r_dcha" id="movil-div-gpt-ad_300dcha-7"> </div></div></aside><p class="ft-text">En este sentido el texto, de 20 páginas, al que ha tenido acceso EL PERIÓDICO, argumenta que "<strong>la opinión del ministerio fiscal no cierra la vía para exigir responsabilidades penales ante los tribunales mediante el ejercicio de la acción popular"</strong> y que son<strong> ellos "los únicos competentes para determinar, con carácter definitivo, si la regularización es correcta</strong> o por el contrario no se ha ajustado la legalidad".</p><p class="ft-text"><strong>"Nos mueve la defensa del interés general </strong>en cuanto que estimamos que existen delitos contra la Hacienda Pública que vulneran no sólo los preceptos del Código Penal que invocaremos sino también los principios de igualdad y de solidaridad, además de <strong>obligaciones legales y éticas exigibles especialmente a aquellas personas que ostentan cargos públicos</strong> de relevancia constitucional, en este caso la Jefatura del Estado", aseguran los 12 firmantes.</p><div id="mid_news"></div><p class="ft-text">Niegan que los<strong> cinco delitos fiscales que atribuyen al emérito entre 2014 y 2018 estén prescritos</strong>, porque se habrían cometido "mediante la utilización de personas jurídicas, en este caso fundaciones (Zagatka y Lucum) con sedes en Liechtenstein y en Suiza", un "entramado utilizado para ocultar o dificultar la determinación de la cuantía defraudada", que sitúa el caso en "la modalidad agravada prevista en el artículo 305 bis del Código Penal que establece una pena de dos a seis años de prisión, y en consecuencia, la prescripción, a los 10 años".</p><aside class="ft-ad ft-ad--roba ft-ad--robaNotext ft-helper-hide-md"><div class="ft-ad--sticky"><div data-ad-position="300dchab-7" data-type-ad="mobile" title="cpm_r_dchab" id="movil-div-gpt-ad_300dchab-7"> </div></div></aside><p class="ft-text">Añade que la primera cuota en cuestión, la del ejercicio de 2014, tampoco lo estaría, porque "el delito se consuma en la fecha en la que finaliza la obligación de declarar, es decir, el 1 de julio de 2015", y dos defraudaciones exceden los 600.000 euros.</p><p class="ft-text">Pero donde hacen hincapié es en que la fiscalía le informó de que se le había abierto una investigación por la existencia de infracciones tributarias y ello invalidaría sus regularizaciones, que se produjeron<strong> "el 9 de diciembre de 2020, es decir, casi seis meses después de haber recibido la primera notificación y un mes después de la segunda".</strong> En la primera se regularizan 678.393 euros ante las autoridades tributarias competentes. En febrero de 2021, 4.395.901 euros por el concepto de "las rentas derivadas de la asunción, por la Fundación Zagatka, de determinados gastos por viajes y servicios realizados por S.M. de lo que podrían derivar determinadas obligaciones tributarias".</p><p class="ft-text">La querella, con pocos visos de prosperar, señala que cuando fiscalía "comunica a un investigado la apertura de unas diligencias de investigación en las que <strong>existen datos de actividades irregulares con relevancia tributaria</strong>, nunca puede tener un conocimiento pormenorizado de los datos que avalan una posible infracción tributaria porque se trata de una información de la que solo puede tener conocimiento la Agencia Tributaria una vez concluido el expediente sancionador que cierra el paso a la posibilidad de una regularización". Un extremo que no se ha cumplido en el caso del emérito, que tuvo puntual conocimiento del desarrollo de las pesquisas.</p><p class="ft-text">Según los querellantes, entre los que figuran el magistrado jubilado <strong>José Antonio Martín Pallín</strong> o el exfiscal jefe Anticorrupción <strong>Carlos Jiménez Villarejo</strong>, de "la lectura de las conclusiones que se contienen en las diligencias de investigación de la fiscalía se constata la existencia de varias conductas delictivas que considera amparadas por la prerrogativa de la inviolabilidad y otras por haber prescrito, es decir, por haber transcurrido el tiempo señalado por la ley para poder ser perseguidas penalmente".</p><aside class="ft-ad ft-ad--roba ft-ad--robaNotext ft-helper-hide-md"><div class="ft-ad--sticky"><div data-ad-position="300dchac-3" data-type-ad="mobile" title="cpm_r_dchac" id="movil-div-gpt-ad_300dchac-3"> </div></div></aside><p class="ft-text">Aunque consideran "más que cuestionable" la inviolabilidad del rey, que en cualquier caso perdió al abdicar en 2014, la querella se centra en los delitos contra la Hacienda Pública que pudieran haberse cometido en las declaraciones tributarias correspondientes a los años comprendidos entre ese año y 2018. La <strong>querella discrepa del contenido de esas diligencias que acabaron archivadas</strong> en que "para que la regularización surta sus efectos despenalizadores tiene que producirse antes de la notificación de inicio de actuaciones por la Agencia Tributaria; o en su caso, antes de que el ministerio fiscal, el Abogado del Estado o la representación de la Administración, interponga querella o denuncia; o antes de que el ministerio fiscal o el juez de instrucción realicen actuaciones que le permitan tener conocimiento formal de la iniciación de diligencias".</p><p class="ft-text">Y la iniciativa penal<strong> se centra "exclusivamente en la aplicación en contra de la ley de la excusa absolutoria que contempla el artículo 305.4 del Código Penal</strong>, en relación con las defraudaciones tributarias correspondientes a los años 2014 a 2018. A los demás efectos nos remitimos a la lectura de las diligencias de investigación realizadas por la Fiscalía General del Estado".</p><div class="_mo_recs_tpi" data-recs="3" style="min-height:200px;position:relative;"></div><p class="ft-text">El 24 de junio de 2020 la fiscalía comunicó al emérito la apertura por decreto de 18 de junio de las diligencias de investigación 17/2020, y el 6 de noviembre de 2020, de las diligencias de investigación 40/2020 abiertas tres días antes. Se hizo para garantizar su derecho de defensa, pero eso significó que Juan Carlos I tuvo "puntual conocimiento de la incoación" de la investigación y eso en opinión de los querellantes supone que sus regulaciones fiscales no pueden librarle del delito.</p><div class="ft-mol-tagsNews"><h3 class="ft-mol-tagsNews__title">TEMAS</h3><ul class="ft-mol-tagsNews__tags"><li class="ft-tag ft-tag--sm ft-tag--linkBasis"><a href="/tags/juan-carlos-i/" target="_self" title="Juan Carlos I" class="ft-link ft-link--secondary">Juan Carlos I</a></li><li class="ft-tag ft-tag--sm ft-tag--linkBasis"><a href="/tags/hacienda/" target="_self" title="Hacienda" class="ft-link ft-link--secondary">Hacienda</a></li><li class="ft-tag ft-tag--sm ft-tag--linkBasis"><a href="/tags/ministerio-de-hacienda/" target="_self" title="Ministerio de Hacienda" class="ft-link ft-link--secondary">Ministerio de Hacienda</a></li><li class="ft-tag ft-tag--sm ft-tag--linkBasis"><a href="/tags/supremo/" target="_self" title="Supremo" class="ft-link ft-link--secondary">Supremo</a></li><li class="ft-tag ft-tag--sm ft-tag--linkBasis"><a href="/tags/tribunal-supremo/" target="_self" title="Tribunal Supremo" class="ft-link ft-link--secondary">Tribunal Supremo</a></li><li class="ft-tag ft-tag--sm ft-tag--linkBasis"><a href="/tags/delitos-fiscales/" target="_self" title="delitos fiscales" class="ft-link ft-link--secondary">delitos fiscales</a></li><li class="ft-tag ft-tag--sm ft-tag--linkBasis"><a href="/tags/rey-emerito/" target="_self" title="Rey emérito" class="ft-link ft-link--secondary">Rey emérito</a></li><li class="ft-tag ft-tag--sm ft-tag--linkBasis"><a href="/tags/fiscalia-general-del-estado/" target="_self" title="Fiscalía General del Estado" class="ft-link ft-link--secondary">Fiscalía General del Estado</a></li></ul></div><div id="bloque_bajo_noticia"></div><a id="comments" name="comments" title class="ft-anchor ft-anchor--absolute ft-helper-spacer-voffset-xlg"></a><div class="ft-mol-btnGroup 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Vázquez",{"property":196,"content":118},"og:type",{"property":198,"content":199},"og:title","Exmagistrados y exfiscales desconfían de fiscalía y buscan que el Supremo vea los delitos fiscales de Juan Carlos I",{"property":201,"content":202},"og:description","Se querellan contra el emérito al entender que es el único competente para pronunciarse y que sus regularizaciones no son válidas, porque el ministerio público le informó de que le investigaba",{"property":204,"content":205},"og:image","https://estaticos-cdn.prensaiberica.es/clip/3ad801c6-8b38-46cb-a3b0-f98b8d7b5741_16-9-discover-aspect-ratio_default_0.jpg",{"property":207,"content":208},"og:image:width","1200",{"property":210,"content":211},"og:image:height","675",{"property":213,"content":155},"og:url",{"property":215,"content":14},"og:site_name",{"property":217,"content":218},"article:modified_time","2024-11-25T16:48:15Z",{"property":220,"content":221},"article:published_time","2024-11-25T08:01:14Z",{"property":223,"content":224},"article:section","Nacional",{"property":226,"content":227},"article:tag","Juan Carlos I,Hacienda,Ministerio de Hacienda,Supremo,Tribunal Supremo,delitos fiscales,Rey emérito,Fiscalía General del Estado",{"name":229,"content":230},"twitter:card","summary_large_image",{"name":232,"content":7},"twitter:site",{"name":234,"content":199},"twitter:title",{"name":236,"content":202},"twitter:description",{"name":238,"content":205},"twitter:image",{"name":240,"content":241},"origin","CDS",{"name":243,"content":244},"autorobots","1","https://www.elperiodico.com/es/politica/20241125/querella-juan-carlos-i-regularizacion-fiscal-hacienda-112014998","noindex,follow",{"frontTitle":-1,"shortSubtitle":-1,"subtitle":248,"title":199,"epigraph":249,"kicker":250,"bodyComponents":252,"corrigenda":276,"subtitleComponents":277},"\u003Ch2>Se querellan contra el emérito al entender que es el único competente para pronunciarse y que sus regularizaciones no son válidas, porque el ministerio público le informó de que le investigaba\u003C/h2>","Nueva querella",{"specialText":251,"text":-1,"type":-1},"BB_531610",[253,256,258,260,262,264,266,268,270,272,274],{"data":254,"type":255},"\u003Cp class=\"ft-text\">Magistrados del Tribunal Supremo jubilados, fiscales anticorrupción retirados desde hace décadas y catedráticos han interpuesto una querella \u003Cstrong>contra \u003C/strong>\u003Ca class=\"ft-link ft-link--decoration\" href=\"/tags/juan-carlos-i/\">Juan Carlos I\u003C/a> con la intención de que sea la Sala Segunda del alto tribunal la que tenga la última palabra sobre los \u003Cstrong>cinco delitos fiscales contra la Hacienda Pública\u003C/strong> que consideran que cometió el emérito y que, a diferencia, de lo que concluyó l\u003Ca class=\"ft-link ft-link--decoration\" href=\"/nacional/2022/03/03/hacienda-desconocimiento-deliberado-irregularidades-rey-63413203.html\" target=\"_blank\">a Fiscalía del alto tribunal no ven prescrit\u003C/a>os ni creen conjurados tras las regularizaciones fiscales que el emérito realizó.\u003C/p>","html",{"data":257,"type":255},"\u003Cp class=\"ft-text\">En este sentido el texto, de 20 páginas, al que ha tenido acceso EL PERIÓDICO, argumenta que \"\u003Cstrong>la opinión del ministerio fiscal no cierra la vía para exigir responsabilidades penales ante los tribunales mediante el ejercicio de la acción popular\"\u003C/strong> y que son\u003Cstrong> ellos \"los únicos competentes para determinar, con carácter definitivo, si la regularización es correcta\u003C/strong> o por el contrario no se ha ajustado la legalidad\".\u003C/p>",{"data":259,"type":255},"\u003Cp class=\"ft-text\">\u003Cstrong>\"Nos mueve la defensa del interés general \u003C/strong>en cuanto que estimamos que existen delitos contra la Hacienda Pública que vulneran no sólo los preceptos del Código Penal que invocaremos sino también los principios de igualdad y de solidaridad, además de \u003Cstrong>obligaciones legales y éticas exigibles especialmente a aquellas personas que ostentan cargos públicos\u003C/strong> de relevancia constitucional, en este caso la Jefatura del Estado\", aseguran los 12 firmantes.\u003C/p>",{"data":261,"type":255},"\u003Cp class=\"ft-text\">Niegan que los\u003Cstrong> cinco delitos fiscales que atribuyen al emérito entre 2014 y 2018 estén prescritos\u003C/strong>, porque se habrían cometido \"mediante la utilización de personas jurídicas, en este caso fundaciones (Zagatka y Lucum) con sedes en Liechtenstein y en Suiza\", un \"entramado utilizado para ocultar o dificultar la determinación de la cuantía defraudada\", que sitúa el caso en \"la modalidad agravada prevista en el artículo 305 bis del Código Penal que establece una pena de dos a seis años de prisión, y en consecuencia, la prescripción, a los 10 años\".\u003C/p>",{"data":263,"type":255},"\u003Cp class=\"ft-text\">Añade que la primera cuota en cuestión, la del ejercicio de 2014, tampoco lo estaría, porque \"el delito se consuma en la fecha en la que finaliza la obligación de declarar, es decir, el 1 de julio de 2015\", y dos defraudaciones exceden los 600.000 euros.\u003C/p>",{"data":265,"type":255},"\u003Cp class=\"ft-text\">Pero donde hacen hincapié es en que la fiscalía le informó de que se le había abierto una investigación por la existencia de infracciones tributarias y ello invalidaría sus regularizaciones, que se produjeron\u003Cstrong> \"el 9 de diciembre de 2020, es decir, casi seis meses después de haber recibido la primera notificación y un mes después de la segunda\".\u003C/strong> En la primera se regularizan 678.393 euros ante las autoridades tributarias competentes. En febrero de 2021, 4.395.901 euros por el concepto de \"las rentas derivadas de la asunción, por la Fundación Zagatka, de determinados gastos por viajes y servicios realizados por S.M. de lo que podrían derivar determinadas obligaciones tributarias\".\u003C/p>",{"data":267,"type":255},"\u003Cp class=\"ft-text\">La querella, con pocos visos de prosperar, señala que cuando fiscalía \"comunica a un investigado la apertura de unas diligencias de investigación en las que \u003Cstrong>existen datos de actividades irregulares con relevancia tributaria\u003C/strong>, nunca puede tener un conocimiento pormenorizado de los datos que avalan una posible infracción tributaria porque se trata de una información de la que solo puede tener conocimiento la Agencia Tributaria una vez concluido el expediente sancionador que cierra el paso a la posibilidad de una regularización\". Un extremo que no se ha cumplido en el caso del emérito, que tuvo puntual conocimiento del desarrollo de las pesquisas.\u003C/p>",{"data":269,"type":255},"\u003Cp class=\"ft-text\">Según los querellantes, entre los que figuran el magistrado jubilado \u003Cstrong>José Antonio Martín Pallín\u003C/strong> o el exfiscal jefe Anticorrupción \u003Cstrong>Carlos Jiménez Villarejo\u003C/strong>, de \"la lectura de las conclusiones que se contienen en las diligencias de investigación de la fiscalía se constata la existencia de varias conductas delictivas que considera amparadas por la prerrogativa de la inviolabilidad y otras por haber prescrito, es decir, por haber transcurrido el tiempo señalado por la ley para poder ser perseguidas penalmente\".\u003C/p>",{"data":271,"type":255},"\u003Cp class=\"ft-text\">Aunque consideran \"más que cuestionable\" la inviolabilidad del rey, que en cualquier caso perdió al abdicar en 2014, la querella se centra en los delitos contra la Hacienda Pública que pudieran haberse cometido en las declaraciones tributarias correspondientes a los años comprendidos entre ese año y 2018. La \u003Cstrong>querella discrepa del contenido de esas diligencias que acabaron archivadas\u003C/strong> en que \"para que la regularización surta sus efectos despenalizadores tiene que producirse antes de la notificación de inicio de actuaciones por la Agencia Tributaria; o en su caso, antes de que el ministerio fiscal, el Abogado del Estado o la representación de la Administración, interponga querella o denuncia; o antes de que el ministerio fiscal o el juez de instrucción realicen actuaciones que le permitan tener conocimiento formal de la iniciación de diligencias\".\u003C/p>",{"data":273,"type":255},"\u003Cp class=\"ft-text\">Y la iniciativa penal\u003Cstrong> se centra \"exclusivamente en la aplicación en contra de la ley de la excusa absolutoria que contempla el artículo 305.4 del Código Penal\u003C/strong>, en relación con las defraudaciones tributarias correspondientes a los años 2014 a 2018. A los demás efectos nos remitimos a la lectura de las diligencias de investigación realizadas por la Fiscalía General del Estado\".\u003C/p>",{"data":275,"type":255},"\u003Cp class=\"ft-text\">El 24 de junio de 2020 la fiscalía comunicó al emérito la apertura por decreto de 18 de junio de las diligencias de investigación 17/2020, y el 6 de noviembre de 2020, de las diligencias de investigación 40/2020 abiertas tres días antes. Se hizo para garantizar su derecho de defensa, pero eso significó que Juan Carlos I tuvo \"puntual conocimiento de la incoación\" de la investigación y eso en opinión de los querellantes supone que sus regulaciones fiscales no pueden librarle del 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