Noemí Hernández Merchán. Abogada Asociada.
Como es sabido por todas las empresas del sector, la forma de pago del importe de las subvenciones que se conceden en materia de formación es la que se determina en la normativa que las regula o en la resolución de concesión. En casi todas ellas se establece un primer pago en concepto de anticipo, que se abona prácticamente en el momento en el que se dicta la resolución de concesión, y un segundo pago, comprensivo del resto, una vez que el beneficiario presente la correspondiente cuenta justificativa. Esto último pago no suele realizarse.
Esta actuación de la Administración obliga a que los beneficiarios tengan que interponer una reclamación de cantidad para conseguir el abono de su dinero, pero ¿Cuándo nace de verdad la obligación de pago de ese importe para la Administración?
La obligación de pago nace en el momento en el que el beneficiario presenta la cuenta justificativa y se cumple el plazo establecido en la normativa de la propia subvención, normalmente de dos o tres meses, para que la Administración pueda comprobar que la documentación presentada está completa sin entrar a analizar si la misma es válida o no. A pesar de lo expuesto, es lo cierto que la Administración para justificar el impago y el incumplimiento de su obligación se ha venido amparando en la facultad de comprobación que le asiste y la posibilidad que tiene de iniciar el expediente de reintegro. Este motivo no puede calificarse más que de “excusa de mal pagador”.
Por este motivo, y tal y como dice el Tribunal Supremo, se deben diferenciar dos facultades que tiene la Administracion y que son de naturaleza y contenido diferente:
Pues bien, por lo expuesto se debe concluir que la obligación de pago del importe de la subvención no abonado en concepto de anticipo por parte de la Administración, nace en el mismo momento en el que el beneficiario presenta la cuenta justificativa y transcurre el tiempo concedido, que es un plazo corto de dos o tres meses, que se concede a la Administración para comprobar si lo presentado está completo. Cumplido este trámite, nace para la Administracion la obligación indiscutible e incuestionable de abonar el importe pendiente, ya que se han cumplido las condiciones establecidas en la propia normativa o resolución de concesión de la subvención.
La obligación de pago nace y debe ser cumplida, y ello sin perjuicio de la facultad que tiene la Administracion de poder comprobar, en un plazo mucho más largo de hasta cuatro años, la validez de la justificación presentada, el cumplimiento de las condiciones de la subvención y de iniciar, en su caso, el expediente de reintegro.
Por este motivo, una vez se haya presentado la justificación y haya transcurrido el plazo de dos o tres meses establecido en la normativa de la subvención para que la Administración compruebe que ésta está completa, si no se produce el pago del importe pendiente, hay que reclamar su inmediato abono sin que la Administración tenga motivo para no cumplir con su obligación.
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