Spain: El interés de demora en la devolución de ingresos indebidos se devenga desde el momento del pago, aunque su reconocimiento sea ulterior en sede judicial

Last Updated: 18 February 2019
Article by Clara Jiménez and Javier Tello Bellosillo
Most Read Contributor in Spain, February 2019

Sentencia del Tribunal Supremo de 5 de diciembre de 2018 (ECLI: ES:TS:2018:4277).

La regulación en materia tributaria de los distintos supuestos en los se devengan intereses de demora es claramente insuficiente, porque son muchos los supuestos imaginables que no tienen un tratamiento específico en la Ley General Tributaria.

En la presente sentencia, se enjuiciaba el cálculo de intereses de demora correspondientes a un Organismo de Inversión Colectiva en Valores Mobiliarios (OICVM) no residente que había soportado retenciones muy superiores a las soportadas por las residentes. Como el Derecho de la Unión Europea consideró discriminatoria esa diferencia de trato, la entidad afectada presentó en 2007 una solicitud de devolución de ingresos indebidos de las retenciones soportadas durante los ejercicios 2005, 2006 y 2007.

En 2010 se aprobó la Ley 2/2010, de 1 de marzo, por la que se trasponen determinadas Directivas en el ámbito de la imposición indirecta y se modifica la Ley del Impuesto sobre la Renta de no Residentes para adaptarla a la normativa comunitaria. En este contexto, en 2011, la Administración Tributaria desestimó la devolución solicitada y, recurrida en sede judicial esa decisión, la Audiencia Nacional anuló las resoluciones impugnadas y ordenó devolver dichas retenciones.

La cuestión ulterior, que motivó el presente recurso de casación, consistía en determinar: (i) si el dies a quo para el devengo de los intereses de demora se sitúa en el momento en que se practicaron esas retenciones, o en el momento en que se presentó la declaración-liquidación o solicitud equivalente para obtener su devolución o transcurridos seis meses desde que se produjo la presentación; (ii) si, con sustento en los artículos 31.2 y 32.2 de la Ley General Tributaria, cabe sostener o no el devengo de intereses de demora sobre los intereses de demora incluidos en la cantidad total a devolver.

Pues bien, en primer lugar la sentencia reseñada comienza recordando el contenido de distintas sentencias del TJUE que habían reconocido el derecho a la devolución de los impuestos percibidos en infracción del Derecho de la Unión Europea.

Seguidamente, destaca una premisa esencial para la resolución del conflicto suscitado: en el supuesto planteado, el ingreso "se produjo en aplicación de una norma que el TJUE ha estimado como contraria al Derecho comunitario, por lo que debe reputarse como indebido", lo que determina la aplicación del Real Decreto 1163/1990, de 21 de septiembre, sobre procedimiento para la devolución de ingresos indebidos de naturaleza tributaria. Todo ello determina que el dies a quo deba ser el momento de la generación de los ingresos indebidos, esto es, el de la fecha de su ingreso en el Tesoro Público.

En relación con la segunda cuestión, considera el Tribunal Supremo que no debe dar una respuesta explicita porque el reconocimiento de deuda tuvo lugar con la sentencia de la Audiencia Nacional recurrida en casación. Por tanto, no cabe exigir el pago de intereses sobre una deuda que no había sido previamente declarada.

En todo caso, aunque la sentencia no dé respuesta explícita a la cuestión planteada, reitera su doctrina en esta materia al recordar que la posibilidad de exigir intereses sobre los intereses "se fundamenta en la necesidad de dejar indemne al interesado por la pérdida de disponibilidad dineraria desde que es reconocida una obligación económica, por acto administrativo o sentencia judicial firme, hasta que se satisface finalmente mediante su pago válido".

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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