Noemí Hernández Merchán. Abogada Asociada.
La Abogacía del Estado en la circular emitida en relación con la interrupción de plazos administrativos, procesales y procedimentales prevista en el Real Decreto 463/2020 de declaración de estado de alarma, concluyó que lo establecido en la norma era una suspensión y que por lo tanto los plazos que se paralizaban en el momento de la declaración del estado de alarma, deberían reanudarse, por el período que restase, cuando éste finalizara, sin volvieran a contar de cero, en ningún caso; así los plazos se reanudarían pero no reiniciarían.
Pues bien, sin perjuicio de lo indicado en la circular de la Abogacía del Estado, el Decreto Ley 11/2020 publicado en el B.O.E de 1 de abril en la disposición adicional octava determina que el cómputo de los plazos para interponer recursos en vía administrativa (o para instar cualesquiera otros procedimientos de impugnación, reclamación, conciliación, mediación y arbitraje que los sustituyan de acuerdo con lo previsto en las Leyes), en cualquier procedimiento del que puedan derivarse efectos desfavorables o de gravamen para el interesado, se computará desde el día hábil siguiente a la fecha de finalización de la declaración del estado de alarma, y ello con independencia del tiempo que hubiera transcurrido desde la notificación de la actuación administrativa objeto de recurso o impugnación con anterioridad a la declaración del estado de alarma. Es decir, los plazos empiezan a contar desde cero una vez que finalice el estado de alarma.
En particular, en el ámbito tributario se dispone que desde el 13 de marzo de 2020, (fecha de entrada en vigor del Real Decreto 463/2020 por el que se declara el estado de alarma) hasta el 30 de abril de 2020, el plazo para interponer recursos de reposición o reclamaciones económico administrativas, empezará a contarse el 30 de abril de 2020, tanto en los casos en los que se hubiera iniciado el plazo para recurrir que no hubiese finalizado el citado plazo el 13 de marzo de 2020, como en los supuestos donde no se hubiere notificado todavía el acto administrativo o resolución objeto de recurso o reclamación.
Photo by Helloquence on Unsplash
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