Noemí Hernández Merchán. Abogada Asociada.
En los expedientes que se refieren a la formación es fácil encontrar requerimientos de documentación genérica que realiza la Administración, cuyo único objetivo es interrumpir el plazo de prescripción que ésta tiene para el ejercicio de la acción de reintegro.
El artículo 39 de la Ley 38/2003, de 17 de noviembre, General de Subvenciones, determina que “prescribirá a los cuatro años el derecho de la Administración a reconocer o liquidar el reintegro”. Para evitar que ese plazo transcurra y la acción prescriba, lo que la Administración hace en muchas ocasiones, días antes de cumplir el plazo, es remitir a la empresa un requerimiento en el que se pide la entrega de toda la documentación a la que se refiere el expediente, e incluso se requiere documentación que ni siquiera es exigible en el expediente en concreto, sin que realmente el órgano administrativo haya comprobado de manera real y efectiva si esa documentación, que ya obra en el expediente administrativo, es o no es correcta. Esos requerimientos son todos iguales, lo único que cambia en los mismos es el destinatario y el número de expediente.
Pues bien, estos requerimientos, cuya finalidad no es comprobar y corregir los posibles errores y desviaciones que se hayan podido detectar en el expediente, sino interrumpir la prescripción de la acción para poder disponer de otros cuatro años, es una práctica absolutamente viciada que, a nuestro juicio, constituye una auténtica desviación de poder.
La desviación de poder es un vicio del acto administrativo que consiste en el ejercicio por un órgano de la Administración Pública de sus competencias o potestades públicas para fines u objetivos distintos de los que prevé la norma amparándose en la legalidad formal del acto. En este caso lo que hace la Administración es emitir un requerimiento, que es algo que está legalmente previsto dentro de las labores de control y comprobación que le corresponden, pero no para llevar a cabo ese control y comprobación sino para evitar que la acción prescriba.
Es esta una práctica absolutamente arbitraria que atenta contra el más mínimo principio de legalidad y de seguridad jurídica y pervierte de manera fatal e irreversible el instituto jurídico de la prescripción.
La desviación de poder deber ser puesta de manifiesto ya que vicia el acto administrativo de anulabilidad; dispone el artículo 48 de la Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas, que: “son anulables los actos de la Administración que incurran en cualquier infracción del ordenamiento jurídico, incluso la desviación de poder”.
Esa anulabilidad debe ser denunciada primero en la vía administrativa y después en la vía judicial. El Tribunal Supremo considera que la desviación de poder debe intervenir para hacer frente a actos administrativos exteriormente acordes con las reglas de competencia y de procedimiento e incluso con las de derecho material aplicado, pero que internamente suponen “una contravención del sentido teleológico de la actividad administrativa desarrollada” (Sentencia de 7/4/86), “una distorsión de la normal finalidad del acto” (Sentencia de 11/4/89), o una “no utilización de la potestad administrativa de forma objetiva, acorde con la finalidad perseguida” (Sentencia de 12/5/86).
Es el administrado el que debe demostrar que el acto impugnado, que es ajustado a la legalidad extrínseca, carece de motivación, real por lo que se tendrá que analizar lo ocurrido en cada caso concreto para hacer valer este mecanismo que constituye, sin ningún género de dudas, un instrumento muy eficaz de control de los poderes públicos y de interdicción de la arbitrariedad de la actuación administrativa.
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