Por DR. EZEQUIEL MALTZ
Como ya es conocido, los agentes de recaudación son auxiliares del fisco que se encargan de retener o percibir sumas dinerarias a los contribuyentes para luego ingresarlas a las arcas fiscales.
En este sentido el artículo 21 del Código Fiscal de la Provincia de Buenos Aires los menciona al establecer que se encuentran obligados al pago de los gravámenes, recargos e intereses, como responsables del cumplimiento de las obligaciones fiscales de los contribuyentes – en la misma forma y oportunidad que rija para éstos- las siguientes personas: “4. Los agentes de recaudación, por los gravámenes que omitieron retener o percibir, o que, retenidos o percibidos no ingresaron en la forma y tiempo que establezcan las normas respectivas. En estos supuestos, resultará de aplicación en lo pertinente lo dispuesto en los incisos 1) y 2) del presente artículo”.
En la normativa provincial se encuentra prevista su responsabilidad solidaria tanto por omisión, como por haber actuado y no depositado los montos correspondientes. También se les puede aplicar recargos previstos en el artículo 59 del Código Fiscal.
Incluso son pasibles de multas conforme artículos 61y 62 de la norma de rito.
Vemos que su responsabilidad es relevante y deriva en consecuencias fundamentales.
La mayoría de las contiendas tributarias de los últimos años se refieren a supuestos donde el fisco determina y reclama al agente de recaudación el Impuesto sobre los Ingresos Brutos de manera solidaria con el contribuyente, para casos de omisión.
En la reciente causa “DHL GLOBAL FORWARDING ARGENTINA SA” de fecha 9/12/21 emitida por la Sala I del Tribunal Fiscal de Apelación de la Provincia de Buenos Aires se han definido aspectos sumamente interesantes sobre la cuestión.
En primer lugar debe verse el plazo de prescripción para determinar la deuda en cabeza del agente de recaudación, aspecto que si bien no es novedoso, no resulta tan divulgado.
Referido a la prescripción en materia local y los plazos de prescripción es más que conocido el debate entre las corrientes iuspublicistas y iusprivatistas, cuestión que desde el fallo “Filcrosa”, la CSJN se han inclinado por la última postura mencionada, aplicando los preceptos del Código Civil a los tributos locales, esto tanto para el plazo, inicio del cómputo de este, y las causales de suspensión e interrupción. Este criterio ha sido aceptado gradualmente por los tribunales inferiores bonaerenses.
Ello provocó que muchos ajustes a contribuyentes directos se declararan prescriptos ya que los preceptos del Código Fiscal extendían la prescripción contrariando la normativa privada.
Sin embargo en materia de Agentes de Recaudación se ha hecho una distinción. Al no tratarse de obligaciones periódicas, no les resulta aplicable el plazo de 5 años previsto en el Código Civil, sino el genérico de 10 años.
El TFA en el fallo, siguiendo la doctrina de la Cámara de Apelación en lo Contencioso Administrativo de La Plata en la causa “Fisco de la Provincia de Buenos Aires c/ Mareque Jesús s/ Apremio Provincial”, sentencia del 16.09.2008), estableció que el plazo de prescripción es de 10 años para ajustes contra Agentes de Recaudación.
Recordamos que en el análisis del presente entra en juego el Código Fiscal y el viejo Código Civil, ya que en la causa el período ajustado fue el 2013, es decir previo a la reforma del Código Civil y Comercial. Si nos encontramos con periodos donde ya se encontraba vigente la nueva normativa privada, habrá que analizar la cuestión bajo los preceptos de esta última.
Ahora bien, otro punto saliente en materia de ajustes a Agentes de Recaudación del Impuesto sobre los Ingresos Brutos, es la oportunidad de que se desliguen de su responsabilidad demostrando que no hubo perjuicio fiscal. Esto puede ocurrir cuando se demuestra que el impuesto omitido fue ingresado por los contribuyentes directos, ya que si se continúa con el reclamo al agente de recaudación en este contexto se estaría enriqueciendo el Estado por duplicidad de ingreso.
Tal es así que la propia ARBA en su momento emitió el conocido Informe 208/06 en el cual establecía las pautas para que los agentes se desliguen de su responsabilidad demostrando el ingreso del impuesto por parte de los contribuyentes directos.
El Tribunal deja en claro que a fin de eximirse de responsabilidad, es carga principal del propio agente demostrar el pago del tributo en tiempo oportuno por parte de cada contribuyente directo. Sin embargo adquiere relevancia la cantidad de requisitos necesarios para ello.
Se expone que si bien al analizar una omisión por parte de un agente de retención, la cuestión probatoria se vuelve algo más compleja, al resultar necesario acreditar la debida facturación y registración de la operación involucrada, en pos de poder auditar que el ingreso generado ha sido objeto de la eventual autoliquidación y pago por el contribuyente no retenido, este extremo no se verifica cuando el omisor es un agente de percepción como el del caso, en tanto su régimen no comparte las mismas características que un régimen de retención.
El Tribunal Fiscal advierte sobre la arbitrariedad asumida en la valoración de la prueba por parte de ARBA y aclara que si bien el principio general, aplicable al caso coloca la carga probatoria en cabeza del agente omisor, no puede llevar ciegamente a impedir otras medidas (enmarcadas en el impulso de oficio y la verdad material) que pueden efectivizarse bajo la noción que conceptualiza la “teoría de las cargas dinámicas de la prueba”, siendo insoslayable que la Autoridad de Aplicación cuenta en sus registros con la información necesaria para acreditar el pago del impuesto por parte de los clientes del agente de percepción de marras. El obrar fiscal generaría, ignorando sus propias registraciones, un riesgo cierto de producir un enriquecimiento sin causa en favor del Fisco, dejando pasar la oportunidad de evitar la duplicidad de pago de una misma obligación por sujetos pasivos distintos (agente y contribuyente).
En este marco se consideró razonable requerir a la propia ARBA informe sobre la presentación de declaración jurada y pago por los clientes auditados de la firma, respondiendo su Representación Fiscal de manera afirmativa, por lo cual queda demostrada la causal de extinción de la responsabilidad del Agente de tratas.
Remarcan que es necesario advertir que dadas las características propias de un régimen (general o especial) de percepción, no puede realizarse en la instancia un seguimiento de un bien o servicio en el marco de determinada actividad, ya que involucra la adquisición de insumos o bienes que pierden identidad en una posterior etapa de transformación o prestación de servicios llevada a cabo por el contribuyente.
Es por ello que el hecho de acreditarse la registración de las compras en la contabilidad del contribuyente “no percibido”, da cuenta de la inserción de tales adquisiciones en su operatoria y, por ende, en la eventual actividad generadora del hecho imponible del impuesto. Las registraciones en cuestión carecen de mayor trascendencia que la descripta. Sobre todo si están acreditados los pagos del impuesto del período por parte de estos obligados por deuda propia, extremo documentado por el apelante y constatado con los registros informáticos de la propia ARBA.
En definitiva se establece la carga dinámica de la prueba para que los agentes de percepción que omitan actuar como tales, se desliguen de su responsabilidad tributaria.
Dr. Ezequiel Maltz
523 comentarios en «Agentes de recaudación de Ingresos Brutos. Reclamos fiscales. Aspectos centrales ante reciente pronunciamiento del Tribunal Fiscal de Apelación Prov. Bs. As.»
No se llaman Agentesxde Recaudación sino Responsables por deuda ajena y actúa como responsable Solidario el contribuyente. Por otra parte si omiten les corresponde la sanción por omisión porque eso que omiten tiene que ver con una obligación formal , la cual sino es satisfecha por agente de retención solidariamente le cabe al contribuyente y hay vasta Jurisprudencia.
L prescripción es de 5 años y no decenal.En fin hay mucho para decir…..
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