Ferré Olivé, Juan Carlos2026-05-112026-05-112025https://hdl.handle.net/10272/28304Este artículo analiza los aspectos tributarios del delito de contrabando. Fundamentalmente los delitos que afectan a la renta de aduanas. Se trata de un delito bastante ignorado por la doctrina, pero que posee gran repercusión en la práctica. ---------------------------------------------------------------------------------------------------------This article analyses the tax aspects of the crime of smuggling, primarily those crimes that affect customs revenue. This is a crime largely ignored by legal doctrine, but one that has a significant impact in practice.spaAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/Delito tributarioContrabandoRenta de aduanasTax offenseSmugglingCustoms revenuejournal article10.36151/RP.56.06open access5605.05 Derecho Penal