Las carencias de la nueva Ley de Propiedad Horizontal desde el punto de vista contable

Tras seis reformas, La Ley de Propiedad Horizontal (LPH) se ha convertido en un precepto legal con una falta progresiva de técnica jurídica que no se ajusta, ni mucho menos responde, a la realidad social que se vive en las comunidades de propietarios.

Su regulación, de únicamente 24 artículos, no solo es parca en algunas materias sino también incompleta en otras y en repetidas ocasiones ambigua o aparentemente contradictoria, lo que obliga a los comuneros a iniciar acciones extrajudiciales o judiciales que lleva a un litigiosidad innecesaria, y a nosotros, los AFC, a situaciones insostenibles y difícilmente justificables.

Limitaciones

En principio y sin que sea una lista cerrada la LPH presenta, al menos, las siguientes carencias:

1. Desde el prisma de la documentación contable no hay nada regulado sobre los criterios de contabilidad, registro de facturas, forma de presentación y obligatoriedad de la liquidación de saldos.

Sólo se menciona en el art. 20, como obligación del administrador, la elaboración de plan de gastos previsibles y los ingresos para hacer frente a los mismos.

2. En cuanto a la participación en los gastos de las distintas propiedades no se establecen unas reglas que permitan evitar, a modo de ejemplo, los actuales conflictos y disputas entre las viviendas y locales comerciales cuando se efectúa, por ejemplo, la instalación de un ascensor, limitándose a la mención del artículo 9.1.e):

“e) Contribuir, con arreglo a la cuota de participación fijada en

el título o a lo especialmente establecido, a los gastos generales para el adecuado sostenimiento del inmueble, sus servicios, cargas y responsabilidades que no sean susceptibles de individualización.”

3. No establece un plazo para el pago de las cuotas comunitarias desde su emisión. Ahora por ejemplo hay entidades bancarias de referencia nacional e internacional que siendo propietarios estables no tienen domiciliado sus pagos y satisfacen los mismos a mes vencido o cada 2 o 3 meses.

Siendo grave esta situación, lo es más aquella que se genera cuando una entidad bancaria se adjudica un inmueble, no comunican ser el titular, generándose una deuda vencida y pendiente de pago que en muchos casos lleva a la comunidad a una asfixiante situación de Tesorería.

5. En el certificado de deudas por transmisión de la propiedad no se establece qué debe incluir el secretario-administrador. Sólo hay una mención en el art. 17.11 que además no se refiere expresamente al certificado de deudas: “Las derramas para el pago de mejoras realizadas o por realizar en el inmueble serán a cargo de quién sea propietario en el momento de la exigibilidad de las cantidades afectas al pago de dichas mejoras”. Pero nada se dice de la deuda vencida pendiente, las derramas pendientes de emisión, el último saldo liquidado, las lecturas de contadores de consumos o la liquidación del saldo de la vivienda.

6. El nuevo periodo de la afección real, de la parte vencida de la anualidad vigente y los 3 años anteriores, art. 9.3. e), ha creado una situación transitoria no prevista respecto a los inmuebles adquiridos antes de la reforma que estaban sometidos a la anualidad vencida y la anterior, si luego se produce una venta después del 27 de junio, el nuevo adquiriente puede que tenga que hacerse cargo de una deuda sobre la que no tuvo que responder el vendedor.

Cambios

Además de tenerse que regular y desarrollar un régimen económico y contable, definir el contenido del certificado de deudas, clarificar la participación en los gastos comunitarios, con diferenciación de los distintos usos previsibles de una propiedad, vivienda, local, garajes y trasteros, todavía quedan materias por corregir. A saber: criterios para diferenciar el elemento común del privativo; establecer un procedimiento para la subsanación de errores o defectos de las actas, que incluya la definición de error o defecto; dotar de representación al Secretario-Administrador en torno a una única figura, que conllevaría habilitar de autoridad a un órgano de gobierno carente actualmente y plagado de responsabilidades; y establecer el tiempo para la ejecución de los acuerdos.

Fuente: CAF MADRID

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