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    ABOGADOS

ROMASANTA&ASOCIADOS

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Ley de Tasas 10/2012

Posted on December 20, 2012 at 12:00 PM
 El pasado día 17 de diciembre comenzó la aplicación efectiva de la nueva tasa judicial al publicarse en el boletín oficial del estado y entrar en vigor la Orden ministerial que regula el formulario (modelo 696) para su presentación y pago.El citado formulario, al no consistir en el tradicional papel preimpreso, no se puede obtener en estancos, Delegaciones o Administraciones de la Agencia Tributaria ni en las Oficinas judiciales, por lo que sólo estará disponible en Internet.
 No deben cumplimentar el formulario los que, según dispone el artículo 4 de la Ley 10/2012, de 20 de noviembre, se encuentren exentos del pago de la tasa, como por ejemplo, entre otros, todas las personas a las que se les haya reconocido el derecho a la asistencia jurídica gratuita o todos los procesos referentes a la capacidad, filiación y menores así como los procesos matrimoniales que versen exclusivamente sobre guarda y custodia de hijos o sobre alimentos reclamados de un progenitor frente al otro en nombre de los hijos menores.

  La presentación y pago de la tasa judicial se efectúa de la siguiente forma:
  1. Para grandes empresas, así como para todas las Sociedades Anónimas y Limitadas, la presentación se realiza de la forma en la que se efectúan las demás autoliquidaciones tributarias, es decir, presentación telemática por Internet y pago electrónico mediante cargo en cuenta o tarjeta, requiere estar en posesión de un certificado electrónico que acredite la identidad.

    La presentación telemática también la puede efectuar un colaborador social de la administración tributaria (colectivos de abogados, asesores, gestores...).

    Una vez realizado el proceso, además de obtenerse un recibo que justifica su presentación y pago, se facilita un código seguro de verificación que permite visualizar en la sede electrónica de la Agencia Tributaria la declaración presentada.

  2. Para el resto de contribuyentes (personas físicas o entidades que no sean sociedades anónimas o sociedades Limitadas), además de la presentación telemática por Internet, se ha habilitado un formulario disponible en la página web de la Agencia Tributaria y que se obtiene sin necesidad de certificado electrónico, sólo con tener una conexión a Internet.

    Una vez cumplimentado correctamente, se obtienen 3 ejemplares impresos con un número de justificante de la autoliquidación que se deben llevar a la entidad financiera colaboradora (banco o caja) para efectuar el ingreso.

    Tras la realización del ingreso, se devuelven 2 de los 3 ejemplares (el ejemplar del sujeto pasivo y el de la administración de justicia), con el ingreso debidamente validado.

  El importe de la tasa no se podrá aplazar, fraccionar o compensar. Además, el pago, una vez efectuado, sólo se podrá anular si se obtiene una previa autorización de la Agencia Tributaria ya que según el artículo 8 de la citada ley 10/2012, si no se realiza el pago de la tasa podría dar lugar a la preclusión del acto procesal y a la consiguiente continuación o finalización del procedimiento, según proceda.

  Como último trámite, se deberá aportar a la Oficina judicial el recibo que justifica su presentación y pago telemático o el ejemplar impreso para la Administración de Justicia con el ingreso debidamente validado ya que el mismo se ha de incorporar al expediente del proceso judicial.Destacar, por último que, debido a la necesidad que tienen los Tribunales de Justicia de establecer una adecuada interconexión informática con la Agencia Tributaria, se ha aplazado hasta el 1de abril de 2013 la entrada en vigor de las comunicaciones electrónicas entre ambos organismos así como la fecha de inicio de las posibles solicitudes de devolución que pudieran producirse como consecuencia de la acumulación o de la resolución extrajudicial de procesos (solicitudes de devolución a través del modelo 695). No será hasta la citada fecha cuando se puedan solicitar las devoluciones, iniciándose en consecuencia en ese momento el inicio del cómputo del período de prescripción para solicitar las mismas.

Categories: Tasas Judiciales

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12 Comments

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