SUMARIO. Impuesto a las ganancias. Percepciones a cuenta. Amparo por mora. Desistimiento implícito de recurso de apelación. Cumplimiento sin reservas de la prestación. Tiene por desistida a la AFIP-DGI del recurso de apelación interpuesto contra la sentencia de primera instancia –que hizo lugar al amparo incoado- en razón de haberse cumplido, sin reservas, con la pretensión del amparista –devolución de las percepciones a cuenta de impuesto a las ganancias por compras en el exterior-.
“Fichter, Lautaro c/EN- AFIP-DGI s/amparo por mora”, Cám. Nac. Cont. Adm. Fed., Sala IV, 12/02/2015.
*Antecedentes de hecho. Lautaro Fichter realizó compras en el exterior, por las que fue objeto de percepciones a cuenta del impuesto a las ganancias. En razón de no ser contribuyente en dicho impuesto, ni tampoco en bienes personales, solicitó la devolución de los conceptos percibidos. El organismo fiscal no se expidió y ante dicho silencio, el Sr. Fichter interpuso 6 pedidos de pronto despacho, que tampoco fueron resueltos.
En ese estado de cosas, el sujeto interpuso recurso de amparo por mora ante el Juez de Primer Instancia en lo Contencioso Administrativo Federal, con el fin de instar a la AFIP-DGI a la resolución de los pedidos de pronto despacho. El magistrado hizo lugar a la pretensión del amparista, ordenando a la AFIP a que en el plazo de diez (10) días dicte la resolución correspondiente. Para así decidir, el juez sostuvo que el instituto del amparo por mora tiene la finalidad de resguardar el derecho de peticionar ante las autoridades, y que la situación objetiva de demora se encontraba probada.
El decisorio fue apelado por la demandada, cuestionando la admisión de la acción. Con posterioridad a fundar el memorial, el organismo recaudador informó el dictado del acto pretendido por la amparista, y entendió que la cuestión de fondo había devenido abstracta. El actor consideró inoficioso el tratamiento del recurso imterpuesto, y solicitó se tenga por desistida del mismo a la AFIP-DGI. Así las cosas, la causa se elevó a la Cámara, cuya Sala IV, dictó la sentencia sumariada.
Cabe recordar que el trámite de devolución se encuentra regulado en la Resolución General AFIP-DGI N° 3420/12, la cual, no establece plazo alguno para la resolución del pedido. En tal sentido, corresponde aplicar el plazo genérico de 60 días, previsto en el art. 10 de la ley de Procedimientos Administrativos.
– Estracto realizado por la Dra. Carolina Petraglia –
Buenas tardes, tengo para cobrar las percepciones a cuenta del Impuesto a las Ganancias por compras en el exterior ya que no pago ganancias, les quiero preguntar si esos importes se actualizan por inflación al dia de hoy ya que tengo percepciones desde el 2013 y el dinero no equivale a lo mismo que me retuvieron.
Ustedes sabes si a Fichter, Lautaro c/EN- AFIP-DGI s/amparo por mora se lo actualizaron por inflación o si solo cobro el mismo importe que le cobraron al momento de hacer la compra en el exterior?
Yo tengo mas de 300 mil pesos por cobrar sin tener en cuenta la actualización por inflación.
Gracias y quedo a la espera de sus comentarios
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