Abstract
This article analyzes the new regulation of the prescription of infractions and administrative sanctions in Law 40/2015 of the Legal Regime of the Public Sector, which introduces a substantial change with respect to Law 30/1992, of November 26. Until the entry into force of Law 40/2015, when the interested parties filed an appeal against the sanction, did not start counting the limitation period while the Administration did not expressly resolve the appeal, according to the jurisprudence of the Supreme Court, which had warned of the undesirable consequences derived from the application of Law 30/1992. Law 40/2015 has settled the matter definitively, providing that in the event of rejected by silence the appeal filed against the decision imposing the sanction, the period of limitation of the administrative sanction will begin to count after the end of the period legally provided for the resolution. This work makes special mention to the recent judgement by the Contentious Administrative Court number 1 of Albacete, dated November 14, 2016, which applies retroactively the article 30.2 of Law 40/2015.