{"id":623,"date":"2026-05-08T10:23:23","date_gmt":"2026-05-08T10:23:23","guid":{"rendered":"https:\/\/juridicoortiz.com\/?p=623"},"modified":"2026-05-08T10:23:51","modified_gmt":"2026-05-08T10:23:51","slug":"el-tribunal-supremo-delimita-la-interrupcion-de-la-prescripcion-en-via-contencioso-administrativa","status":"publish","type":"post","link":"https:\/\/juridicoortiz.com\/?p=623","title":{"rendered":"El Tribunal Supremo delimita la interrupci\u00f3n de la prescripci\u00f3n en v\u00eda contencioso\u2011administrativa"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"623\" class=\"elementor elementor-623\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-227c4c52 e-flex e-con-boxed e-con e-parent\" data-id=\"227c4c52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b7fd42a elementor-widget elementor-widget-text-editor\" data-id=\"2b7fd42a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><strong>Comentario a la STS 1375\/2026, de 20 de marzo<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El Tribunal Supremo, en su <strong>Sentencia n\u00fam. 349\/2026, de 20 de marzo (STS 1375\/2026)<\/strong>, ha fijado una doctrina de gran relevancia pr\u00e1ctica en materia tributaria: <strong>la tramitaci\u00f3n de un recurso contencioso\u2011administrativo no interrumpe, por s\u00ed sola, la prescripci\u00f3n del derecho de la Administraci\u00f3n a exigir el pago de una deuda tributaria cuando no se ha acordado la suspensi\u00f3n de su ejecutividad<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se trata de una resoluci\u00f3n clave tanto para Administraciones p\u00fablicas como para contribuyentes, al clarificar el alcance de los art\u00edculos <strong>66 y 68 de la Ley General Tributaria (LGT)<\/strong> y limitar interpretaciones extensivas que ven\u00edan avalando la interrupci\u00f3n autom\u00e1tica del plazo por la mera pendencia del proceso judicial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>El caso analizado<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El litigio tiene su origen en varias liquidaciones de la <strong>Tasa por Recuperaci\u00f3n y Eliminaci\u00f3n de Residuos Urbanos (TRERU)<\/strong> giradas por el Ayuntamiento de Madrid al Ayuntamiento de Arganda del Rey, derivadas del uso de un vertedero municipal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tras un prolongado itinerario administrativo y judicial \u2014con recursos, reclamaciones econ\u00f3mico\u2011administrativas y procedimientos contencioso\u2011administrativos\u2014, el Ayuntamiento de Madrid dict\u00f3 en 2019 una nueva diligencia de embargo por importe superior a <strong>12,7 millones de euros<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El Ayuntamiento de Arganda del Rey aleg\u00f3 que el derecho de la Administraci\u00f3n a exigir el cobro <strong>hab\u00eda prescrito<\/strong>, al haber transcurrido m\u00e1s de cuatro a\u00f1os sin actuaciones recaudatorias efectivas, pese a que durante ese tiempo se hab\u00edan dictado sentencias judiciales en primera y segunda instancia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La cuesti\u00f3n jur\u00eddica<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El recurso de casaci\u00f3n se admiti\u00f3 para resolver, en s\u00edntesis, dos cuestiones fundamentales:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Si la expresi\u00f3n del art\u00edculo <strong>68.2.b) LGT<\/strong> (\u201cactuaciones realizadas con conocimiento formal del obligado tributario en el curso de reclamaciones o recursos\u201d) incluye tambi\u00e9n los <strong>recursos contencioso\u2011administrativos<\/strong> y las actuaciones judiciales derivadas de ellos.<\/li>\n\n\n\n<li>En caso negativo, <strong>cu\u00e1ndo se inicia o reinicia el c\u00f3mputo del plazo de prescripci\u00f3n<\/strong> del derecho de la Administraci\u00f3n a exigir el pago cuando no se ha acordado la suspensi\u00f3n de la ejecutividad en v\u00eda judicial.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>El criterio del Tribunal Supremo<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Prescripci\u00f3n del derecho a liquidar y del derecho a cobrar: planos distintos<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El Tribunal recuerda su jurisprudencia constante sobre la <strong>independencia entre el derecho a liquidar la deuda tributaria y el derecho a exigir su pago<\/strong>. Aunque ambos derechos est\u00e1n relacionados, <strong>cada uno tiene su propio r\u00e9gimen de prescripci\u00f3n<\/strong>, lo que resulta determinante en la soluci\u00f3n del caso.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En este litigio no se discute la existencia de la deuda ni su liquidaci\u00f3n, sino exclusivamente <strong>la prescripci\u00f3n del derecho a exigir su cobro<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. El verdadero alcance del art\u00edculo 68.2.b) LGT<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Sala aclara que la referencia del art\u00edculo 68.2.b) LGT a las actuaciones realizadas \u201cen el curso de reclamaciones o recursos\u201d <strong>se circunscribe a los recursos en v\u00eda administrativa y econ\u00f3mico\u2011administrativa<\/strong>, pero <strong>no es extensible a los recursos contencioso\u2011administrativos<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Estos \u00faltimos cuentan con una regulaci\u00f3n espec\u00edfica en el art\u00edculo <strong>68.7 LGT<\/strong>, que desplaza la aplicaci\u00f3n de la regla general del apartado 2.b).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. La clave: ausencia de suspensi\u00f3n en v\u00eda contenciosa<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El punto decisivo de la sentencia es el siguiente:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La interposici\u00f3n de un recurso contencioso\u2011administrativo <strong>no suspende autom\u00e1ticamente la ejecutividad de la deuda tributaria<\/strong>.<\/li>\n\n\n\n<li>Si el obligado tributario <strong>no solicita o no obtiene la suspensi\u00f3n<\/strong>, la Administraci\u00f3n:\n<ul class=\"wp-block-list\">\n<li>puede y debe iniciar o continuar las actuaciones de cobro, y<\/li>\n\n\n\n<li><strong>el plazo de prescripci\u00f3n sigue corriendo<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En este contexto, el Tribunal Supremo afirma con rotundidad que <strong>las sentencias dictadas durante el proceso judicial (tanto en instancia como en apelaci\u00f3n) no constituyen actos interruptivos de la prescripci\u00f3n del derecho de cobro<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Doctrina jurisprudencial fijada<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Sala fija la siguiente doctrina interpretativa:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La expresi\u00f3n \u201cactuaciones realizadas con conocimiento formal del obligado tributario\u201d del art\u00edculo 68.2.b) LGT <strong>no comprende los recursos contencioso\u2011administrativos<\/strong>.<\/li>\n\n\n\n<li>Cuando no se ha acordado la suspensi\u00f3n:\n<ul class=\"wp-block-list\">\n<li><strong>solo interrumpen la prescripci\u00f3n<\/strong> las actuaciones recaudatorias de la Administraci\u00f3n con conocimiento formal del obligado, o<\/li>\n\n\n\n<li>los actos del propio obligado dirigidos al pago o extinci\u00f3n de la deuda.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Las resoluciones judiciales dictadas en el proceso contencioso\u2011administrativo <strong>no interrumpen la prescripci\u00f3n del derecho a exigir el pago<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Aplicaci\u00f3n al caso concreto<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aplicando esta doctrina, el Tribunal Supremo concluye que, aun tomando como referencia el \u00faltimo posible acto interruptivo en v\u00eda administrativa, <strong>la Administraci\u00f3n permaneci\u00f3 inactiva durante m\u00e1s de cuatro a\u00f1os<\/strong> hasta la nueva diligencia de embargo dictada en 2019.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En consecuencia, declara <strong>prescrito el derecho del Ayuntamiento de Madrid a exigir el cobro de la deuda<\/strong>, estima el recurso de casaci\u00f3n y anula las resoluciones judiciales previas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Conclusi\u00f3n: impacto pr\u00e1ctico de la sentencia<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esta resoluci\u00f3n tiene un impacto directo y relevante en la pr\u00e1ctica tributaria:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Refuerza el principio de que <strong>la Administraci\u00f3n no puede ampararse en la pendencia de un proceso judicial para justificar su inactividad recaudatoria<\/strong>.<\/li>\n\n\n\n<li>Obliga a las Administraciones a:\n<ul class=\"wp-block-list\">\n<li>ejecutar la deuda,<\/li>\n\n\n\n<li>solicitar o respetar una suspensi\u00f3n expresa,<\/li>\n\n\n\n<li>o asumir el riesgo de prescripci\u00f3n.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Ofrece a contribuyentes y entidades p\u00fablicas <strong>un argumento s\u00f3lido para la defensa frente a reclamaciones extempor\u00e1neas<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En definitiva, la <strong>STS 1375\/2026<\/strong> contribuye a reforzar la seguridad jur\u00eddica y a delimitar con claridad el r\u00e9gimen de la prescripci\u00f3n del derecho de cobro en el \u00e1mbito tributario.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Comentario a la STS 1375\/2026, de 20 de marzo El Tribunal Supremo, en su Sentencia n\u00fam. 349\/2026, de 20 de marzo (STS 1375\/2026), ha fijado una doctrina de gran relevancia pr\u00e1ctica en materia tributaria: la tramitaci\u00f3n de un recurso contencioso\u2011administrativo no interrumpe, por s\u00ed sola, la prescripci\u00f3n del derecho de la Administraci\u00f3n a exigir el [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":625,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[12,1],"tags":[],"class_list":["post-623","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-administrativo-en-valencia","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - 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