Hacienda no puede aplicar recargos a contribuyentes que desisten de aplazar su deuda

Hacienda no puede aplicar recargos a contribuyentes que desisten de aplazar su deuda

Solo procede el cobro de intereses de demora por pago fuera de plazo

El Tribunal Económico-Administrativo Central (TEAC) ha determinado en una reciente resolución que la Agencia Tributaria (AEAT) no puede imponer recargos a los contribuyentes que, tras solicitar un aplazamiento o fraccionamiento de su deuda, deciden finalmente pagarla antes de que se resuelva su petición, aunque lo hagan fuera del plazo voluntario. En estos casos, únicamente procede la liquidación de intereses de demora desde el día siguiente al vencimiento del plazo de pago hasta la fecha en que se efectúe el ingreso.

Interpretación del TEAC sobre el desistimiento del aplazamiento

En una resolución fechada el 18 de febrero, el TEAC establece que cuando un contribuyente presenta una solicitud de aplazamiento o fraccionamiento de pago y, mientras la Administración la tramita, decide pagar la totalidad de la deuda, se entiende que ha desistido de su petición. En consecuencia, Hacienda no puede aplicar recargos por pago fuera de plazo, pues el contribuyente no ha incurrido en un supuesto de incumplimiento de sus obligaciones tributarias, sino que ha renunciado al aplazamiento antes de que se resolviera su solicitud.

El TEAC resuelve así un litigio entre un contribuyente y la Agencia Tributaria a raíz de la imposición de un recargo sobre un pago efectuado en estas circunstancias. El afectado había solicitado, en plena pandemia, el aplazamiento de un pago de IRPF por 17.445 euros. Sin embargo, el 1 de julio de 2020, antes de que Hacienda respondiera a su solicitud y una vez transcurrido el plazo voluntario, abonó la totalidad del importe adeudado.

Suspensión del plazo y efectos de la inadmisión del aplazamiento

Hacienda, en agosto de 2020, notificó al contribuyente que su solicitud de aplazamiento no reunía los requisitos exigidos y, por tanto, la inadmitía. Como consecuencia, le impuso un recargo del 5% sobre los 17.445 euros. Frente a esta decisión, el contribuyente alegó que la mera presentación de la solicitud paraliza el cómputo del plazo de pago voluntario hasta que la Administración dicte resolución.

Sobre este punto, el TEAC reconoce que, en efecto, cuando un contribuyente solicita un aplazamiento o fraccionamiento en periodo voluntario, el plazo de pago se suspende durante la tramitación de la petición. No obstante, aclara que, si la solicitud es inadmitida, se considera que nunca llegó a presentarse, lo que conlleva la desaparición retroactiva de la suspensión.

Así lo recoge la resolución al señalar que «la presentación en período voluntario de una solicitud de aplazamiento o fraccionamiento despliega sus efectos durante su tramitación«, pero que estos efectos «decaen con efecto retroactivo cuando la solicitud es posteriormente inadmitida«. Asimismo, el tribunal explica que la inadmisión de la solicitud reactiva el inicio del periodo ejecutivo de cobro, lo que habilita a la Administración a exigir el pago de la deuda con los recargos previstos en el Reglamento General de Recaudación si el ingreso se realiza fuera del plazo voluntario.

Pago durante la tramitación del aplazamiento: desistimiento tácito

Sin embargo, en el caso concreto analizado, el contribuyente pagó la deuda antes de que Hacienda resolviera sobre su solicitud. Por este motivo, el TEAC concluye que no se trata de una inadmisión del aplazamiento, sino de un desistimiento tácito y, en consecuencia, la AEAT no podía aplicar un recargo, sino únicamente intereses de demora.

La resolución dictamina que «el órgano de recaudación no actuó conforme a derecho«, ya que, al haber abonado el contribuyente el importe íntegro de la deuda antes de la inadmisión de su solicitud, la Administración debió archivar el procedimiento por desistimiento en lugar de dictar un acuerdo de inadmisión. Asimismo, el tribunal señala que Hacienda incurrió en un «equívoco jurídico» al considerar que el pago se realizó en periodo ejecutivo y aplicar un recargo, cuando lo correcto era limitarse a liquidar intereses de demora desde la finalización del periodo voluntario hasta la fecha del ingreso.

Consulta o descarga la resolución aquí

Haz clic aquí para descargar la resolución emitida por el TEAC en este caso.

En resumen…

Esta resolución del TEAC supone una clarificación importante sobre el tratamiento de los pagos efectuados durante la tramitación de solicitudes de aplazamiento. Se establece que, en estos supuestos, el contribuyente se encuentra en un escenario de desistimiento y no de inadmisión, por lo que Hacienda solo puede exigir el pago de intereses de demora, pero no aplicar recargos por ingreso fuera de plazo. Este criterio protege a los contribuyentes de cargas adicionales indebidas y establece un marco más garantista en la gestión de los aplazamientos fiscales.

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