Noemí Hernández Merchán. Abogada colaboradora.
Son muchos los expedientes de subvención en los que, cuando el plazo de cuatro años que tiene la Administración parta el ejercicio de la acción de reintegro está próximo a cumplir, ésta emite un requerimiento para que se aporte una documentación que generalmente tiene en su poder y que fue aportada con la cuenta justificativa.
En la mayoría de las ocasiones ese requerimiento solo tiene la finalidad de interrumpir el plazo de prescripción para el ejercicio de la acción de reintegro y que los cuatro años que tienen para ello vuelva a empezar. Partiendo de este punto ¿son todos los requerimientos de documentación que emite la Administración aptos para interrumpir la prescripción?
La respuesta dada por los Tribunales es no.
Si bien se debe examinar el requerimiento concreto, los tribunales han entendido que cuando lo que se realiza es un requerimiento genérico de documentación, éste se debe encuadrar dentro de las actuaciones de verificación previstas en el artículo 71. 2 del Reglamento de Subvenciones y por lo tanto no es apto para interrumpir la prescripción.
Este tipo de requerimiento es aquel en el que se pide una ingente documentación que además ya consta incorporada en el expediente administrativo y cuya única intención es interrumpir el plazo de prescripción para alargar de manera indefinida la facultad de ejercer la acción de reintegro, utilizando para ello de manera inadecuada e ilegítima, un instrumento que la ley prevé para otra finalidad.
Por este motivo este tipo de actuaciones que, en ocasiones despliega la Administración, debe ser calificada, tal y como indica el Tribunal Supremo, como una “diligencia argucia” que no puede en modo alguno tener un efecto interruptivo del plazo para el ejercicio de la acción de reintegro.
No todos los requerimientos pueden ser calificados de “diligencia argucia”, hay requerimientos que sí interrumpen la prescripción y por ese motivo los Juzgados y Tribunales, igualmente señalan que el requerimiento de documentación interrumpe el plazo de prescripción en el caso de que se encuadre en una efectiva actuación de comprobación, cuya finalidad sea analizar si efectivamente en ese expediente en concreto concurre o no una causa de reintegro lo que supone que la Administración esta llevando a cabo una autentica labor de comprobación.
Por lo expuesto, habrá que examinar el requerimiento concreto para poder determinar si es apto o no para interrumpir el plazo de prescripción.
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