Determinación de lo que debe entenderse por “pago voluntario” en un procedimiento sancionador
La Sala de lo Contencioso-administrativo del Tribunal Supremo (TS), en la sentencia 446/2023, de 30 de Marzo (haz clic aquí para acceder a la misma en pdf), ha aclarado las condiciones o notas que deben aparecer para que un pago tenga la consideración de pago voluntario en el marco de un procedimiento sancionador y pueda desplegar así los efectos beneficiosos previstos para quien lo realice.
Pago voluntario
Para ser «voluntario», es necesario, según el TS:
- que quede manifestada de forma expresa la voluntad de proceder al abono de la totalidad de la multa, por un lado, y
- que el pago se haga efectivo en momento previo a dictarse la resolución sancionadora.
Para que el pago voluntario surta efectos de cara a la reducción de la sanción, en el caso impuesta por un delito de contrabando por una infracción grave, tipificada y sancionada en los artículos 2.1 v) , 52.3 a) y 57.3 de la Ley 10/2010, de 28 de abril, de Prevención de Blanqueo de Capitales y Financiación del Terrorismo, debe hacerse por la voluntad del deudor (sujeto al expediente sancionador por el importe íntegro) en momento anterior a dictarse la resolución.
A continuación, la Sentencia desgrana los hechos sucedidos en el caso concreto para determinar que no existen las notas de voluntariedad y del pago previo a la resolución sancionadora.
Falta de Voluntariedad del pago
En el caso, se da la particularidad de que la Administración procede al ingreso del importe de la multa «con cargo al depósito efectuado en la cuenta de la Comisión de Prevención de Blanqueo de Capitales«, por lo que, al haber sido un ingreso realizado por iniciativa de la Secretaría de la Comisión de Prevención de Blanqueo de Capitales a cargo de la cantidad incautada, no puede considerarse como un pago voluntario.
El solo hecho de que se consigne en la propuesta de resolución dictada por la Administración que la multa «será hecha efectiva de la cantidad intervenida«, la falta de resistencia a dicha decisión no es asimilable al pago «voluntario», ni éste puede considerarse como equivalente al «pronto pago», concepto éste distinto al previsto en la ley a los efectos de la rebaja de la multa que se postula.
El ingreso tiene lugar por determinación de la Administración y a cargo de una cantidad que se encuentra incautada como garantía de pago, sin mediar ninguna manifestación expresa de voluntad de pago por parte de los sancionados y eso es lo relevante, la voluntad de pago, que en el caso no existe, pues el solo hecho de no oponerse a la realización de la garantía, no es asimilable a un pago voluntario.
Falta del carácter previo del pago a la resolución sancionadora
Tampoco lo es el que la Administración hubiera ingresado con anterioridad (pero una vez dictada la resolución sancionadora) en el Tesoro Público el importe de la sanción y procediera después a la devolución del exceso con los intereses porque nuevamente, el ingreso -y la devolución- tuvo lugar por decisión exclusiva de la Administración y a cuenta de la cantidad previamente confiscada, sin mediar voluntad de la entrega del sancionado.
Fuente: DiarioLaLey
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