José Luis Borreguero. Abogado.
La Sección Segunda de la Sala Tercera del Tribunal Supremo ha establecido mediante sentencia el criterio por el que se fijar el inicio del plazo para solicitar la devolución de ingresos indebidos, que surgirá, no cuando se efectúa dicho ingreso, sino cuando el contribuyente tiene conocimiento de que el mismo era indebido, pues en ese momento nace para él el derecho a la reclamación.
La sentencia aborda la cuestión de la prescripción del derecho a solicitar la devolución de ingresos indebidos (fijada legalmente en cuatro años) estableciendo cuándo debe situarse la fecha inicial del plazo de prescripción.
En el supuesto analizado, una sociedad había autoliquidado su impuesto de sociedades declarando como ingresos unas comisiones abonadas por otra empresa y esta segunda entidad, sometida a inspección que concluye con una liquidación que determinaba que dichas comisiones no se consideraban gastos deducibles. Tras la firmeza de esta liquidación, la primera empresa solicita la devolución, como ingresos indebidos, del importe del impuesto considerando con ingresos aquellas comisiones, habiendo transcurrido más de los cuatro años desde el ingreso.
La sentencia del Tribunal Supremo indica que una Administración que sirve con objetividad los intereses generales y que debe ajustar su actuación a la Ley y al Derecho, no puede desconocer que la regularización que se efectúa a la empresa sometida a inspección, incidía de lleno en la situación tributaria de la empresa que había declarado el ingreso.
En consecuencia, la sentencia concluye que debe situarse el ‘dies a quo’ o día inicial del plazo de prescripción para solicitar la devolución de ingresos indebidos en la fecha en la que se ha constatado que el ingreso en cuestión ostenta el carácter de indebido, que no es otra que aquella en la que la Administración efectúa, mediante la regularizar del gasto de otro contribuyente, una calificación incompatible con la condición del ingreso afectado como debido.
De esta forma, se altera la regla general que sitúa el inicio del plazo para solicitar la devolución de ingresos indebidos en el momento en que se realiza el ingreso, por aplicación de la doctrina de la actio nata y del principio de buena administración.
Es por ello, que a partir de ahora, la Administración deberá tener muy en cuenta las consecuencias de la regularización de una liquidación, si ésta afecta a más de un contribuyente, y, del mismo modo, los contribuyentes deben estar muy atentos a regularizaciones de liquidaciones de impuestos de otros contribuyentes (sobre todo Impuesto de Sociedades e IVA), pues es posible que tengan la posibilidad de solicitar la devolución de ingresos indebidos realizados con motivo de sus liquidaciones aunque hayan transcurrido más de cuatro años desde su ingreso.
Photo by Jessica Lewis on Unsplash
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