José Luis Borreguero. Abogado.
La Sala III del Tribunal Supremo ha resuelto en una sentencia que la Administración Tributaria, no puede dictar providencia de apremio sin resolver antes de forma expresa el recurso o impugnación sobre ella.
En el supuesto analizado, el contribuyente había interpuesto recurso de reposición potestativo contra una liquidación tributaria sin solicitar la suspensión de la ejecución de la deuda mientras se resolvía dicho recurso. Por su parte, la Administración dictó providencia de apremio una vez agotado el plazo de resolución del recurso sin resolverlo, considerando que se había producido el acto desestimatorio presunto que le habilitaba para iniciar la vía de apremio.
Sin embargo, la Sala Tercera del Tribunal Supremo, en contra de esta práctica habitual de la Administración, indica que el silencio es una ficción jurídica cuya principal virtualidad es la de permitir al afectado la posibilidad de impugnarlo, impidiendo el bloqueo que supone la creación de situaciones indefinidas u obstinadas de falta de respuesta. Pero tal situación o posibilidad impugnatoria, no altera su deber de resolver expresamente el recurso, de manera que, el hecho de dictarse una providencia de apremio en un momento en que aún se mantiene intacto dicho deber “es dar carta de naturaleza a dos prácticas viciadas de la Administración y contrarias a principios constitucionales: que el silencio administrativo sea una opción administrativa legítima, que podría contestar o no según le plazca o le convenga, y que el recurso de reposición no tiene ninguna virtualidad ni eficacia favorable para el interesado; en otras palabras, que se trata de una institución inútil, que no sirve para replantearse la licitud del acto, sino para retrasar aún más el acceso de los conflictos jurídicos, aquí los tributarios, a la tutela judicial.
Según la sentencia: “no se comprende bien que se apremie la deuda tributaria antes de resolverse de forma expresa el recurso de reposición que, teóricamente, podría dar al traste con el acto de cuya ejecución se trata; y, una vez, en su caso, desestimado explícitamente éste, cabría, entonces sí, dictar esa providencia de apremio, colocando así el carro y los bueyes -si se nos permite la expresión- en la posición funcionalmente adecuada. El mismo esfuerzo o despliegue de medios que se necesita para que la Administración dicte la providencia de apremio podría dedicarse a la tarea no tan ímproba ni irrealizable de resolver en tiempo y forma, o aun intempestivamente, el recurso de reposición, evitando así la persistente y recusable práctica del silencio negativo como alternativa u opción ilegítima al deber de resolver”.
Es evidente que el alto tribunal exige que se cumpla la normativa como primer presupuesto, más aún cuando quien tiene que hacerlo es la propia Administración, y, por otro lado, en manifiesta crítica a su proceder habitual, que no sea ella misma, quien se intente aprovechar de las excepciones o soluciones legales de cierre, en su beneficio, y en contra del interesado, justificadas en supuesta economía procesal o en intereses generales. Todo lo contrario, su primera obligación es la de resolver los procedimientos administrativos que se iniciaran.
Photo by Tingey Injury Law Firm on Unsplash
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