SÍNTESIS.- El Impuesto sobre los Ingresos Brutos se trata de un tributo autodeclarativo, lo que implica que los contribuyentes determinan su obligación impositiva mediante la presentación de declaraciones juradas al Fisco, del modo y en la oportunidad pertinentes, las cuales deben poseer todos los datos necesarios para exteriorizar el hecho imponible y el monto de la obligación tributaria (v. arts. 179 y 180 del Código Fiscal vigente para el año 2015, y análogos anteriores).
Asimismo, cabe recordar que las declaraciones juradas mencionadas se encuentran sujetas a verificación por parte del Fisco a los fines de comprobar su exactitud. En efecto, ante la falta de presentación de aquellas o la existencia de inexactitudes por error o falsedad en los datos que contuviesen, la Administración fiscal debe proceder a impugnarlas y determinar de oficio la obligación fiscal, sobre base cierta o base presunta, llevando a cabo el procedimiento previsto para tales fines (v. arts. 182, 184 y concordantes del cuerpo normativo citado en el párrafo precedente).
Por otra parte, resulta relevante mencionar que ante la falta de presentación de la declaración jurada pertinente, el Fisco local no sólo se encuentra facultado para iniciar el procedimiento determinativo de oficio mencionado, sino que además posee la facultad de exigir el “pago provisorio de impuestos vencidos”, previsto en el artículo 192 del Código Fiscal vigente para el año 2015, y análogos anteriores.
El mecanismo referido, que no enerva al procedimiento determinativo, consiste en que el Fisco local emplace a los contribuyentes que no hubiesen presentado declaraciones juradas por uno o más períodos fiscales o anticipos para que dentro del término de quince (15) días las presenten e ingresen el impuesto correspondiente.
En el caso, corresponde confirmar la sentencia de grado, en cuanto hizo lugar a la acción de repetición del Impuesto sobre los Ingresos brutos interpuesta por la parte actora.
En este sentido, es dable apuntar que la parte demandada se agravió de lo decidido en el pronunciamiento de grado por cuanto, consideró que el pago efectuado oportunamente por el contribuyente no resultaba incausado, a diferencia de lo resuelto por el «a quo».
En este contexto, a los fines de resolver la controversia suscitada en autos, resulta oportuno desentrañar cuál ha sido la naturaleza del pago efectuado por el contribuyente, lo que permitirá determinar si aquél ha sido realizado con causa o sin ella.
Para ello, no debe soslayarse que el pago referido ha sido ingresado como consecuencia del juicio de ejecución fiscal promovido por la demandada en virtud de la facultad prevista en el artículo 192 del Código Fiscal vigente para el año 2015, y sus análogos anteriores.
Así, debe determinarse entonces si la actora debió haber abonado tributo alguno en concepto del impuesto en cuestión por el período fiscal discutido en estos actuados.
En este marco, corresponde puntualizar que de la prueba obrante en la causa se desprende que la demandante presentó las declaraciones juradas correspondientes al período fiscal 1993 indicando que no se habían registrado movimientos durante dicho período, constancias que no han sido controvertidas por la parte demandada, razón por la cual declaró que no había tributo alguno que ingresar.
Asimismo, cabe señalar que de lo manifestado por las partes y de la prueba obrante en autos surge que el Fisco local no habría impugnado dichas declaraciones juradas e iniciado el procedimiento determinativo de oficio y/o un sumario por infracciones fiscales, atribución con la que cuenta a los fines de precisar si lo declarado por el contribuyente resultaba ser veraz o si, en su caso, aquél había omitido declarar e ingresar el gravamen correspondiente.
En consecuencia, ante la falta de impugnación por parte de la demandada de las declaraciones juradas presentadas por el contribuyente para el período fiscal 1993, aquellas resultan ser oponibles al Fisco, de conformidad con lo expuesto en el apartado precedente.
En consecuencia, y toda vez que esta Cámara resolvió declarar la inhabilidad del título obrante en la causa “GCBA c/ Diversas Explotaciones Rurales S.A. s/ ejecución fiscal”, Expte. Nº57 y rechazar la ejecución fiscal articulada por el Fisco local, no habiendo este último impugnado las declaraciones juradas presentadas por el contribuyente, corresponde rechazar los agravios esbozados por el recurrente en torno a la cuestión analizada.
En el caso, corresponde modificar la sentencia de grado, y en consecuencia, aplicar la tasa de interés prevista en la Resolución Nº 4151/03 de la Secretaría de Hacienda y Finanzas del Gobierno de la Ciudad de Buenos Aires, de conformidad con lo previsto en el artículo 61 del Código Fiscal -t.o. 2008-.
En efecto, corresponde dilucidar si la tasa de interés que corresponde aplicar resulta ser la prevista en la resolución mencionada por el recurrente o aquella prevista en el fallo plenario de esta Cámara “Eiben, Francisco c/ GCBA s/ empleo público (no cesantía ni exoneración)”, Expte. Nº30.370/0, del 31/05/13, tal como lo determinó el Sr. juez de grado.
Así, cabe apuntar que en el pronunciamiento referido se resolvió “[f]ijar la tasa de interés a partir de acuerdo plenario en caso de ausencia de convención o leyes especiales que establezcan una tasa especial. II) Aplicar a los montos reconocidos en los decisorios judiciales el promedio que resulte de las sumas líquidas que se obtengan de (i) la tasa activa cartera general (préstamos) nominal anual vencida a 30 días del Banco de la Nación Argentina y de (ii) la tasa pasiva promedio que publica el Banco Central de la República Argentina (comunicado 14.290). Ello, desde el momento de la producción del daño o inicio de la mora y hasta el efectivo pago (cumplimiento de la sentencia). Con excepción de aquellos supuestos en los que los jueces fijen indemnizaciones a valores actuales, en los que deberán aplicar una tasa pura del 6% anual por el período comprendido entre la mora y la fecha de la sentencia y, a partir de allí, el promedio de tasas que resulte conforme a la operación que, por mayoría, aquí se establece…” (confr. “Eiben, Francisco c/ GCBA s/ empleo público [no cesantía ni exoneración]”, Expte. Nº30.370/0, del 31/05/13).
En virtud de lo expuesto, del texto reseñado se desprende que la tasa de interés fijada en el fallo plenario citado resulta aplicable siempre que las partes no hubiesen convenido una tasa de interés determinada o cuando no exista una tasa de interés prevista en leyes especiales.
En consecuencia, y toda vez que se encuentra prevista una tasa de interés específica para los casos en los que los contribuyentes solicitan la repetición de tributos abonados al Fisco cuyos reclamos sean interpuestos a partir de 1999, como es el caso, cabe concluir en que, en principio, correspondería aplicar la tasa de interés estipulada en la resolución citada.
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