{"id":12443,"date":"2021-05-02T19:54:23","date_gmt":"2021-05-02T17:54:23","guid":{"rendered":"https:\/\/www.sindicabarcelona.cat\/?p=12443"},"modified":"2021-05-02T19:54:24","modified_gmt":"2021-05-02T17:54:24","slug":"persones-sotmeses-a-procediments-dexecucio-forcosa","status":"publish","type":"post","link":"https:\/\/www.sindicaturabarcelona.cat\/ca\/persones-sotmeses-a-procediments-dexecucio-forcosa\/","title":{"rendered":"La situaci\u00f3 de persones sotmeses a procediments d\u2019execuci\u00f3 for\u00e7osa i amb una situaci\u00f3 econ\u00f2mica prec\u00e0ria"},"content":{"rendered":"\n<p class=\"has-text-align-justify\">La situaci\u00f3 de pand\u00e8mia est\u00e0 deixant moltes fam\u00edlies en una situaci\u00f3 econ\u00f2mica delicada i persones que mai havien sol\u00b7licitat ajuts p\u00fablics, ara es veuen abocades a fer-ho. Aquestes persones continuen sent obligats tributaris, tot i les dificultats per executar els pagaments atesa la situaci\u00f3 econ\u00f2mica en qu\u00e8 es troben immerses. Especialment, cal referir-se a la <strong>situaci\u00f3 de persones sotmeses a procediments d\u2019execuci\u00f3 for\u00e7osa i amb una situaci\u00f3 econ\u00f2mica prec\u00e0ria<\/strong>, sense posar en q\u00fcesti\u00f3 la legalitat dels embargaments executats per l\u2019Ajuntament.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">Per aquestes persones l\u2019embargament dels seus petits estalvis pot afectar la seva capacitat econ\u00f2mica, privant-la d\u2019una part de les seves rendes que segurament estaven assignades a conservar una m\u00ednima qualitat de vida. Aquesta circumst\u00e0ncia pot generar una situaci\u00f3 de risc de vulnerabilitat que requereixi protecci\u00f3 social i, per tant, despesa p\u00fablica. <strong>L\u2019any 2020 algunes persones van demanar l\u2019emparament de la s\u00edndica davant embargaments practicats als seus comptes bancaris arran de deutes amb hisenda.<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify\">En tots els casos coincidien que es tractava de persones perceptores de pensions i sous considerats inembargables, i que, tot i aix\u00f2, havien generat minsos estalvis. En una de les situacions estudiades, l\u2019Ajuntament reclamava a la ciutadana l\u2019impost sobre l\u2019increment de valor dels terrenys de naturalesa urbana (plusv\u00e0lua), generat per la transmissi\u00f3 en daci\u00f3 de pagament de deutes a una entitat banc\u00e0ria. L\u2019interessat havia presentat recursos administratius que havien estat desestimats per considerar que no complia els requisits per deixar sense efecte la c\u00e0rrega tribut\u00e0ria municipal. Aix\u00ed mateix, se li havia denegat l\u2019ajut pel pagament de la plusv\u00e0lua que va sol\u00b7licitar a l\u2019Institut Municipal de Serveis Socials. Per tant, l\u2019Ajuntament va iniciar el procediment de constrenyiment dirigit a la recaptaci\u00f3 del deute tributari de manera efectiva. El deute ascendia a m\u00e9s de 5.000 \u20ac, i se li van embargar 800 \u20ac que havia generat d\u2019estalvi.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">En efecte, l\u2019article 79.1 del Reglament general de recaptaci\u00f3 aprovat pel Reial decret 939\/2005, de 29 de juliol, estableix que l\u2019Administraci\u00f3, en cas de deute tributari, ha de con\u00e8ixer l\u2019exist\u00e8ncia, com a m\u00ednim, d\u2019un compte o dip\u00f2sit obert en una oficina d\u2019una entitat de cr\u00e8dit, i l\u2019embargament es portar\u00e0 a terme mitjan\u00e7ant una dilig\u00e8ncia d\u2019embargament en la qual haur\u00e0 d\u2019identificar-se el compte o el dip\u00f2sit conegut per l\u2019Administraci\u00f3 actuant.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">Aquest mandat t\u00e9 la limitaci\u00f3 imposada per l\u2019article 169.5 de la Llei 58\/203, de 17 de desembre, general tribut\u00e0ria, que estableix que no es poden embargar els b\u00e9ns declarats inembargables per les lleis. <strong>En aquest cas resulta d\u2019aplicaci\u00f3 l\u2019article 607.1 de la <a href=\"http:\/\/justicia.gencat.cat\/web\/.content\/documents\/arxius\/llei_enjudiciament_civil_qdl88.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Llei d\u2019enjudiciament civil<\/a>, que estableix que \u00e9s inembargable el salari, el sou, la pensi\u00f3, la retribuci\u00f3 o el seu equivalent, que no excedeixi de la quantia assenyalada pel salari m\u00ednim interprofessional<\/strong>, i considera salari o pensi\u00f3 l\u2019import ingressat en el compte, per aquest concepte, en el mes en qu\u00e8 es practiqui l\u2019embargament, o si no pot ser, en el mes anterior.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">Es d\u00f3na el cas que una de les persones reclamants s\u2019havia dirigit a l\u2019alcaldessa per exposar la seva situaci\u00f3, i l\u2019equip d\u2019Alcaldia havia respost referint-se a la desestimaci\u00f3 dels recursos administratius que havia interposat, a la vegada que l\u2019empla\u00e7ava a la S\u00edndica de Greuges de Barcelona per tal que estudi\u00e9s el seu cas de forma independent i emet\u00e9s una resoluci\u00f3.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">Precisament, <strong><a href=\"https:\/\/www.sindicaturabarcelona.cat\/actuacions-dofici-i-resolucions-cercador\/\" target=\"_blank\" rel=\"noreferrer noopener\">la Sindicatura de Greuges de Barcelona ja s\u2019havia pronunciat en altres ocasions<\/a> amb motiu d\u2019embargaments de b\u00e9ns o drets a persones en situaci\u00f3 de risc econ\u00f2mic i social, en el sentit que persistir en el cobrament del deute pot empitjorar la situaci\u00f3 de vulnerabilitat.<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify\"><strong>L\u2019any 2016 la s\u00edndica ja va demanar a l\u2019Ajuntament que s\u2019exploressin i apliquessin solucions que suposessin la suspensi\u00f3 de l\u2019execuci\u00f3 del deute tributari en aquelles situacions comprovades d\u2019insolv\u00e8ncia real i material del deutor, sense renunciar al seu cobrament en cas de solv\u00e8ncia sobrevinguda<\/strong>, o l\u2019aplicaci\u00f3 d\u2019altres mecanismes jur\u00eddics que permetin una segona oportunitat per protegir aquest perfil de deutor tributari.<\/p>\n\n\n\n<p class=\"has-text-align-justify\"><strong>Ara per ara l\u2019ordenament jur\u00eddic no d\u00f3na una resposta a aquestes situacions, i tampoc no preveu la suspensi\u00f3 del procediment recaptador en situacions d\u2019insolv\u00e8ncia econ\u00f2mica.<\/strong> Cal recordar que la Llei 25\/2015, de 28 de juliol, de segona oportunitat t\u00e9 l\u2019objectiu de permetre el que tan expressivament descriu la seva denominaci\u00f3, que una persona f\u00edsica, malgrat un frac\u00e0s econ\u00f2mic empresarial o personal, tingui la possibilitat de dirigir novament la seva vida i fins i tot arriscar-se a noves iniciatives sense haver d\u2019arrossegar indefinidament una llosa de deute que mai no podr\u00e0 satisfer.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">Ara b\u00e9, aquesta llei exclou de la seva aplicaci\u00f3 els deutes de dret p\u00fablic, \u00e9s a dir, quan els creditors siguin l\u2019administraci\u00f3 p\u00fablica. <strong>Cal concloure que l\u2019aplicaci\u00f3 de la llei per saldar els deutes tributaris pot resultar injusta per a les persones sotmeses a procediments d\u2019execuci\u00f3 for\u00e7osa i que visquin una situaci\u00f3 econ\u00f2mica feble<\/strong>, posant en risc la seva capacitat econ\u00f2mica, situaci\u00f3 aquesta que de ben segur pot revertir en la necessitat de protecci\u00f3 social.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La situaci\u00f3 de pand\u00e8mia est\u00e0 deixant moltes fam\u00edlies en una situaci\u00f3 econ\u00f2mica delicada i persones que mai havien sol\u00b7licitat ajuts p\u00fablics, ara es veuen abocades a fer-ho. Aquestes persones continuen [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":12444,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"tags":[],"drets":[],"class_list":["post-12443","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La situaci\u00f3 de persones sotmeses a procediments d\u2019execuci\u00f3 for\u00e7osa i amb una situaci\u00f3 econ\u00f2mica prec\u00e0ria<\/title>\n<meta name=\"description\" content=\"La pand\u00e8mia ha afectat moltes fam\u00edlies i persones que mai havien sol\u00b7licitat ajuts p\u00fablics, ara es veuen abocades a fer-ho.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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