Doctrina, Revista 90

Impuesto a la radicación e infracciones. La modernización necesaria

12º Congreso Nacional – Ponencia

Por Cdor . Ulises M . Novoa y Dr. Álvaro González Quintana

Desde el nacimiento mismo del sistema registral del automotor, éste ha mantenido situaciones de tensión con los sistemas de recaudación fiscal. Baste con recordar que uno de los principales problemas que el nuevo sistema vino a resolver, esto es el robo de automotores, tenía como principal obstáculo la facilidad con que los automotores se daban de alta en las distintas jurisdicciones que tenían más interés en recaudar el impuesto que en averiguar el origen del bien.

Con el correr de los años, el sistema registral se fue afianzando y su crecimiento consolidó la protección del derecho real de dominio, pero se separó del aspecto fiscal que quedó en manos de las jurisdicciones locales. Es más, el artículo 9° del Decreto específicamente establece que no podrá limitarse la inmediata inscripción del dominio o sus trasmisiones por normas ajenas a los aranceles. Clara mención a que la existencia de deudas no impediría el funcionamiento de este registro y la trascendencia que se le dio a esta separación.

Tan solo el último párrafo del artículo 14 hace mención a que un duplicado del contrato de transferencia será presentado por el adquirente ante la municipalidad del lugar. Eso y no decir nada era casi lo mismo. Recién en el año 1999 el Decreto volvió a ocuparse del tema “rentas”, y fue para modificar el art. 27, incluyendo la notificación de la denuncia de venta para que los organismos fiscales modifiquen el sujeto obligado en sus bases de datos. Modificación esta motivada por la resistencia de las jurisdicciones a otorgar valor legal a la manifestación realizada en sede registral. Pero no se trataba de un purismo jurídico, básicamente se trataba de no perder un posible ejecutado.

Fue recién a fines de la década del 80 y principio del 90 cuando se inició un nuevo camino en las relaciones Registro-fisco. Fue en el marco de todo un proceso de relanzamiento del sistema registral que necesitaba una renovación de normas, procedimientos y alcances. Y en ese proceso se entendió que no era posible mantenerse al margen de la problemática fiscal. Que la existencia de deudas sin duda afectaba el derecho real de dominio. Que el auténtico servicio al usuario requería que el Registro asumiera la gestión del aspecto fiscal, en la medida que las posibilidades lo permitieran.

Increíblemente, fue nuestro organismo el que puso todo el esfuerzo en lograr que estos convenios progresaran y se hicieran realidad y esa relación de intereses terminó siendo negativa, tanto para la tarea de los Seccionales como para el avance de los procesos y procedimientos, siempre a costa de nuestro trabajo y, por lo general, en perjuicio del usuario.

Tan convencidos estábamos todos de la importancia que estos convenios tenían para la vigencia del sistema registral, que nos entregamos sin condiciones a lo que los organismos de recaudación requerían. No faltaba razón en el análisis, pero hoy sentimos que sobreactuamos la incondicionalidad de nuestro aporte. De alguna manera, se puso a disposición de las provincias no un organismo nacional sino una serie de funcionarios que quedaron sujetos a la voluntad de cada organismo recaudador.

En la actualidad, los organismos fiscales han recuperado una recaudación que estaba, en aquellos tiempos, perdida en enormes porcentajes, dependiendo de la capacidad de gestión de cobro que cada una tenía. Han incorporado, por otro lado, la percepción de las multas por infracciones, otro rubro en el cual la gestión de cobro implicaba enormes esfuerzos y escaso éxito. Y en este aspecto no podemos olvidar la importancia que para la seguridad vial tiene la existencia y efectivo cobro de las multas.

Como contrapartida, ¿cuál es la realidad de los Registros en esta materia?

1) Los Registros seguimos padeciendo convenios desactualizados, que no contemplan la interconexión actual. Los convenios son locales, con diversidad de procedimientos y normas de acuerdo a cada jurisdicción, pero la realidad de las comunicaciones hace que hoy cada Seccional pueda y deba intervenir en trámites en distintas jurisdicciones. Aquí, se hace necesaria la modernización no solo informática sino de procedimientos. Debe haber una mesa de ayuda permanente que resuelva los casos como instancia definitiva. Sus decisiones deben liberar de responsabilidad al encargado.

2) El encargado es tratado en su relación con el organismo como cualquier contribuyente. Ante cualquier situación debe lidiar con la administración local sin más ayuda. Recaudamos fondos para las provincias y esas mismas provincias, que no pagan por el servicio, nos cobran II.BB por las sumas recaudadas. Aquí es necesario que haya una instancia superior, integrada por la jurisdicción y la D.N que resuelva los conflictos. Es para nosotros dudosa la facultad de designarnos agentes de recaudación. Esto se debe a que hay una visión deformada de la estructura prevista en el Decreto 6.582/58. El organismo es el Registro Nacional de la Propiedad del Automotor descripto en el artículo 7° del Decreto. Los Seccionales somos la división territorial de ese Registro (art. 7°, segundo párrafo).

3) Entendemos que debe existir un sistema unificado de liquidación y percepción del impuesto a la radicación. Cada provincia tendrá su régimen en lo que hace a la determinación del impuesto y su forma de cobro, pero en la parte que corresponda al Registro Automotor, el sistema debe ser único e integrado. Debe ser único para que los encargados puedan operar sobre todas las jurisdicciones, e integrado para que el usuario pueda cumplir con sus obligaciones en un solo punto de atención y tenga la certeza del estado fiscal del bien. Este sistema debe ser dirigido y administrado por la Dirección Nacional. Desde ya que su implementación y administración puede estar fuera de ella, como ocurre ahora con Sugit y Sucerp, pero las normas y pautas de funcionamiento deben estar bajo la directa supervisión de la Dirección Nacional.

4) Este sistema debe garantizar a las jurisdicciones la lucha contra la evasión, pero no puede suplir en su totalidad la responsabilidad propia de cada provincia en la persecución del deudor si éste no pasa por el Registro Automotor. En este sentido es importante el concepto de corte fiscal. Si en el acto de transferencia de dominio la jurisdicción no informó deudas, estas no pueden aparecer con posterioridad. Se debe garantizar al titular de dominio que será responsable tan sólo por el periodo de su titularidad.

El sistema debe contener todos los elementos objetivos para determinar el impuesto sin que sea necesario conocer, aplicar o interpretar otras normas locales.

Las exenciones objetivas o subjetivas deben ser alegadas y, en su caso, probadas por el responsable del pago.

5) En cuanto a las deudas por infracciones, éstas no pueden seguir a la cosa. La mayoría (o todos) los códigos de faltas incluyen la norma que establece que, si no se puede identificar al infractor, la responsabilidad cae en el titular de dominio. Si bien esta norma es discutible serán los particulares los que deban alegarlo. Pero nosotros hemos extendido esta obligación hacia el automotor, primero exigiendo el pago en caso de transferencia, y luego manteniendo las infracciones aun cuando se haya transferido el dominio. Debemos, en estos casos, actuar en forma similar a lo propuesto en materia de impuesto y eliminar las deudas que no han sido cometidas durante la titularidad del vendedor.

Hay un excelente fallo de la Cámara de Apelaciones en lo Contencioso Administrativo de Mar del Plata en los autos “Brown Diego Ernesto c/Provincia de Buenos Aires s/Hábeas Data – Materia a Categorizar [C-3357-DO1]”, cuyo resumen es el siguiente:

 

Antecedentes del caso

Un abogado demandó al Estado provincial porque se encontró con siete infracciones de tránsito que habría cometido al transitar por la ruta provincial 11, entre el 11 de diciembre de 2009 y el 13 de marzo de 2010. En su presentación aseguró que no pagó ninguna de las siete multas anotadas en varios registros de infractores y no sabe quién lo hizo y que ese pago hecho por un tercero no debe tomarse en cuenta como una aceptación de las infracciones enrostradas, ya que no tuvo oportunidad de ejercer su defensa.

Qué dicen los magistrados

Tras analizar el expediente detectaron que el Estado “únicamente” envió al domicilio del presunto infractor “la notificación de las actas de comprobación, pero no a los fines de que ejerciera su respectivo descargo, sino al sólo efecto de invitarlo a reconocer la comisión de la falta enrostrada” y “efectuar el pago voluntario de la multa”. Además, determinaron que el envío de la multa es sólo una parte del proceso administrativo regulado en la Ley de Tránsito Provincial (N° 13.927), que instituye el procedimiento para el juzgamiento de las infracciones de tránsito cometidas en rutas, caminos, autopistas, autovías o semiautopistas provinciales o nacionales en el territorio de la Provincia.

La Provincia “debe otorgar un plazo inicial de treinta (30) días al particular para que éste, si así lo desea (puesto que en modo alguno está aún obligado), cancele voluntariamente la acreencia reclamada, lo que importará -de suceder- un reconocimiento de la fundabilidad del reproche estatal o, lo que es lo mismo, el consentimiento con carácter firme de la falta endilgada. Ahora bien, si aquel pago no se verifica dentro del término estipulado, fluye la obligación estatal de emplazar al presunto infractor -inmediatamente- a fin de que presente el descargo que estime corresponder y ofrezca la prueba de su derecho, procurando el respeto de los principios elementales de todo procedimiento”. Las siete multas enviadas al denunciante vencieron en distintos plazos “sin embargo -y pese a no registrarse pago alguno- ningún procedimiento fue instado, dejando al particular -cuanto menos- en la más absoluta incertidumbre e indefensión. Lo que sí hizo la autoridad provincial, paradójicamente, fue comunicar la existencia de “deuda por infracciones de tránsito” a diversas reparticiones públicas -entre ellas el Registro Nacional de la Propiedad Automotor- que operan en el sistema como agentes de percepción y reclaman -en tal carácter- los supuestos importes adeudados, cuando se desea efectuar algún cambio en la situación jurídica del rodado, inscripto a nombre del presunto infractor”.

Los magistrados concluyeron que no se citó al automovilista para “que ejerciera la defensa de sus derechos, pero sí se cruzó datos falsos a través de un sistema de interconexión on line, con el único afán -según parece desprenderse- de recaudar fondos para las arcas públicas, ejerciendo un indebido factor de presión que se contrapone con la propia esencia de las normas tuitivas de quien debe lidiar con el aparato burocrático del Estado”.

Los jueces sostuvieron que los informes de deuda por infracciones de tránsito “jamás” debieron ser cursados a los agentes de percepción, precisamente porque aún “no existía sanción administrativa firme alguna, de la que pudiera derivarse -eventualmente- una obligación exigible para el administrado. Era menester, para ello, transitar previamente por un cauce formal garante de los derechos del particular, único escenario en el que podría imponerse, válidamente, una sanción de esta naturaleza”.

El modus operandi de la Administración Pública “ha infringido, pues, claramente, la exigencia del debido proceso adjetivo y el derecho de defensa del actor”, resaltaron los magistrados y explicaron que esta garantía “asegura la tutela judicial continua y efectiva y la inviolabilidad de la defensa de la persona y los derechos en todo procedimiento administrativo o judicial”.

“Las formas sustanciales de la garantía constitucional de la defensa incluyen la de asegurar al imputado la posibilidad de ofrecer prueba de su inocencia o de su derecho, sin que corresponda diferenciar causas criminales, juicios especiales o procedimientos seguidos ante órganos o tribunales administrativos; todos deben ofrecer a quienes comparezcan ante ellos ocasión de hacer valer sus medios de defensa y producir prueba, como paso previo a la imposición de una sanción”, se recuerda en la resolución.

Conclusiones

Esta sentencia puso “al desnudo el proceder antijurídico” del gobierno provincial que “manipuló sin sustento legal información inexacta referente al actor, dando a conocer públicamente la existencia de deudas por infracciones de tránsito registradas a su nombre aunque no determinadas por resolución firme conforme el procedimiento aplicable, a fin de forzar su pago en alguna de las oficinas de percepción habilitadas a tal efecto, mientras aguardaba la concreción de tal suceso en una posición meramente expectante y especulativa”.

Como conclusión, el deber de colaboración con los organismos de recaudación y fiscalización no debe convertirnos en cómplices de su actuar antijurídico.

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