La Corte ordenó la devolución a un jubilado de los aportes voluntarios efectuados a una AFJP antes de la reforma que creó el Sistema Integrado Previsional Argentino (SIPA)

La Corte Suprema de Justicia de la Nación en la causa «Villarreal Mario Jesus c/ PEN-PLN y Maxima AFJP s/ amparo», sentencia del 30/12/14, declaró la Inconstitucionalidad del art. 6° de la ley 26.425 y ordenó la devolución a un jubilado de los aportes voluntarios oportunamente efectuados a una AFJP mediante el sistema de capitalización.

SUMARIO.- La causa tiene origen por una acción de amparo deducida por un jubilado contra el Poder Ejecutivo Nacional, el Poder Legislativo y la Administradora de Fondos de Jubilaciones y Pensiones “Máxima AFJP” con el objeto de que no se disponga de los aportes voluntarios que se encontraban en su cuenta de capitalización individual, sosteniendo que son fondos propios de su exclusiva propiedad, los cuales fueron entregados a la referida AFJP para ser administrados en la forma que disponía la ley 24.241, antes de la reforma que creó el Sistema Integrado Previsional Argentino (SIPA).

Asimismo solicitó que se declare la inconstitucionalidad de la ley 26.425, de los decretos reglamentarios 2103/08, 2104/08, 21/05/08 y de las circulares 56/08 y 58/08 de la Administración Nacional de la Seguridad Social (ANSeS).

La Corte, luego de un detallado análisis de las normas en juego, concluyó que el actor ha sido privado de las sumas que entregó en concepto de aportes voluntarios sin que exista ningún tipo de justificación estatal para hacerlo; esta privación afecta el carácter integral e irrenunciable de la jubilación reconocido en el artículo 14 bis. Por otro lado, advirtió que el Estado Nacional se ha enriquecido con esos fondos a costas del actor sin causa legal que lo justifique, y por esa vía ha violado el mandato constitucional del artículo 19 según el cual ningún habitante de la Nación será obligado a hacer lo que no manda la ley.

Agregó que la ley 26.425 estableció los dos únicos destinos que podían tener los aportes voluntarios de quienes a la fecha de su vigencia hubieren obtenido un beneficio previsional de acuerdo a la resolución 290/09: podrían transferirlos a la Administración Nacional de la Seguridad Social para mejorar su haber conforme lo determinase la reglamentación, o a una administradora de fondos de jubilaciones y pensiones la que debería reconvertirse, modificando su objeto social para tal finalidad.

Por tanto, es incuestionable que el legislador no previó que los aportes efectuados en forma voluntaria por el afiliado pasarían a integrar los fondos que administra la ANSeS sin surtir ningún efecto respecto del beneficio que debía percibir el aportante al jubilarse.

Sin embargo, el actor se vio impedido de efectuar la opción prevista por no haber cumplido con la reglamentación dispuesta –por no haber sido dispuesta por el Estado-. Tampoco existen constancias aportadas por el Estado que acrediten que de alguna manera ha mejorado su haber previsional.

La Corte expresó que la procedencia del amparo por omisión de autoridad pública resulta de la falta de implementación de regulación de la ley 26.425, ante la existencia de una mandato legislativo expreso, que constituye una ilegalidad manifiesta que lesiona en forma actual los derechos del actor, máxime si se considera el carácter netamente alimentario del objeto de este litigio que afecta a uno de los grupos vulnerables definidos por nuestra Constitución como sujetos de preferente protección por los poderes constituidos.

En consecuencia, por mayoría –en disidencia la Dra. Elena I. Highton de Nolasco- se declaró la inconstitucionalidad del art. 6° de la ley 26.425, en razón de su inoperatividad atento a que la Administración omite expedir las instrucciones y reglamentos que sean necesarios para la ejecución de las leyes de la Nación cuidando de no alterar su espíritu (art. 99 inc. 2 de la Constitución Federal), y se ordena la devolución de los fondos oportunamente depositados como única manera de enmendar la situación de omisión normativa que ha causado la violación de los derechos constitucionales de la parte actora señalados.

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