Noemí Hernández Merchán. Abogada Asociada.
En el caso de la formación bonificada, puede ocurrir que por parte del Servicio Público de Empleo Estatal se inicie un procedimiento de comprobación para analizar si concurren los requisitos necesarios para practicar esa bonificación.
En el caso de considerar, a la vista de lo actuado, que no concurren los requisitos necesarios para aplicar la bonificación, se finaliza el procedimiento con una comunicación final en la que se concede un plazo de quince días para que el interesado ingrese las cantidades indebidamente deducidas, advirtiendo que en caso de no hacerlo se dará traslado del expediente a la Inspección de Trabajo y Seguridad Social para que emita la correspondiente acta de liquidación, y, en su caso, acta de infracción.
Se debe advertir que, como contra esta resolución en principio y según mantiene la Administración no cabe recurso (en contradicción con lo que afirman los Tribunales que determinan que si cabe recurso de alzada), si el administrado quiere formular alegaciones y discutir la pertinencia de la bonificación debe esperar a que la Inspección de Trabajo y Seguridad Social decida levantar la correspondiente acta de liquidación; si por el contrario el administrado decide optar por abonar las cantidades que se le indican, es necesario señalar que está aceptando que la bonificación fue indebidamente aplicada y por lo tanto pierde cualquier derecho de defensa que le pueda asistir, aquietándose y aceptando la decisión de la Administración.
En caso de decidir no acatar la decisión del Servicio Público de Empleo, al darse traslado del expediente, la Inspección de Trabajo y Seguridad Social puede hacer dos cosas; la primera emitir un acta de liquidación lo que hará con casi total seguridad, y, la segunda levantar de manera conjunta o por separado un acta por la supuesta comisión de una infracción, lo que puede ocurrir o no.
Con el acta se inicia un nuevo procedimiento administrativo en el que se deben respetar todas las fases esenciales del expediente, incluida la de formular alegaciones por parte del administrado y solicitar la práctica de la prueba que estime oportuna.
La resolución que pone fin a este procedimiento puede ser recurrida primero en vía administrativa y después en vía judicial, pudiéndose solicitar la suspensión de la obligación de pago desde el momento en el que aquella se dicta. Resulta imprescindible si se quiere defender la pertinencia y legalidad de la bonificación, especialmente en vía judicial, esperar a que la Inspección de Trabajo y Seguridad Social actúe.
Por último se debe indicar que la Inspección de Trabajo y Seguridad Social no puede levantar acta de ninguna clase sin que haya existido previamente un procedimiento de comprobación en el que se haya dado al administrado la posibilidad de intervenir en defensa de sus intereses, si esto ocurriera y fuera la Inspección la que directamente actuara el procedimiento sería nulo de pleno derecho por no respetar los cauces legalmente establecidos, y en concreto por infringir frontalmente lo dispuesto en el artículo 18 del Real Decreto 694/2017 de 3 de julio por el que se desarrolla la ley 30/2015.
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