Publication: Reformas tributarias en un entorno multinivel y un siglo XXI incierto
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2022-04-01
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Thomson Reuters
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Abstract
En el momento de escribir estas líneas, las consecuencias de la crisis
derivada de la invasión de Ucrania por parte de Rusia, así como las
derivadas de la Pandemia causada por la Covid-19 son aún inciertas. Un
riesgo adicional es la situación de endeudamiento y déficit actual en
España, así como en buena parte de la zona euro. En la Unión Europea,
una de las primeras reacciones económicas a la crisis de la Pandemia
(marzo 2020) fue suspender las reglas fiscales activando la cláusula de
escape prevista en la normativa de estabilidad. Mientras tanto, en
febrero de 2021 los estados miembros debieron entregar a la Comisión
sus planes de resiliencia y recuperación, como condición para acceder a
los mecanismos de financiación extraordinarios. En el caso de España,
entre los aspectos relevantes del Plan de recuperación, transformación
y resiliencia hay dos que se refieren a las reformas tributarias (los
componentes 27 y 28). El componente 28 establece la necesidad de
“Adaptación del sistema impositivo a la realidad del siglo XXI”. Con esa
finalidad, la Resolución de 12 de abril de 2021, de la Secretaría de
Estado de Hacienda, creó el denominado Comité de personas expertas
para elaborar el libro blanco sobre la reforma tributaria. El 3 de marzo
de 2022 se presentó el resultado del trabajo realizado, el denominado
Libro Blanco para la reforma tributaria. En las líneas que siguen
expondré los que, en mi opinión, son algunos de los principales retos y
problemas, pero también los límites, a los que se enfrenta el sistema
tributario español más allá de las propuestas contenidas en el citado
Libro Blanco. Es evidente la existencia de una tensión entre la
necesidad de cambio normativo y el mantenimiento de la regulación
vigente, aunque no puede derivarse de la Constitución un pretendido
derecho al mantenimiento de un determinado régimen fiscal, como ha
reiterado el Tribunal Constitucional. Es evidente que los sistemas
tributarios no permanecen invariables si se modifican los sistemas y tendencias económicas. La falta de adaptación y cambio suficiente de
los sistemas tributarios suponen, en realidad, una modificación de
hecho.
The consequences of the crisis stemming from Russia's invasion of Ukraine, as well as those stemming from the Covid-19 pandemic, are still uncertain at this moment. An additional risk is the current debt and deficit situation in Spain, as well as in much of the euro area. In the European Union, one of the first economic reactions to the Pandemic crisis (March 2020) was to suspend fiscal rules by activating the escape clause provided for in the stability regulations. Meanwhile, in February 2021, member states had to submit their so-called “resilience and recovery plans” to the Commission as a condition for accessing the extraordinary financing mechanisms. In the case of Spain, among the relevant aspects of its Recovery, Transformation and Resilience Plan there are two that refer to tax reforms (components 27 and 28). Component 28 establishes the need to “Adapt the tax system to the reality of the 21st century”. To this end, the Secretary of the Treasory, via Resolution of 12 April 2021, created the so-called Committee of Experts to prepare the “White Paper on tax reform”. On 3 March 2022, the result of the work carried out was presented publicly. In the following lines I will set out what, in my opinion, are some of the main challenges and problems, but also the limits, facing the Spanish tax system beyond the proposals contained in the White Paper. There is clearly a tension between the need for regulatory change and the maintenance of the current regulation, although a supposed right to maintain a certain tax system cannot be derived from the Constitution, as the Constitutional Court has reiterated. Tax systems do not remain unchanged if economic systems and trends change. Failure to adapt and change tax systems sufficiently means a de facto modification.
The consequences of the crisis stemming from Russia's invasion of Ukraine, as well as those stemming from the Covid-19 pandemic, are still uncertain at this moment. An additional risk is the current debt and deficit situation in Spain, as well as in much of the euro area. In the European Union, one of the first economic reactions to the Pandemic crisis (March 2020) was to suspend fiscal rules by activating the escape clause provided for in the stability regulations. Meanwhile, in February 2021, member states had to submit their so-called “resilience and recovery plans” to the Commission as a condition for accessing the extraordinary financing mechanisms. In the case of Spain, among the relevant aspects of its Recovery, Transformation and Resilience Plan there are two that refer to tax reforms (components 27 and 28). Component 28 establishes the need to “Adapt the tax system to the reality of the 21st century”. To this end, the Secretary of the Treasory, via Resolution of 12 April 2021, created the so-called Committee of Experts to prepare the “White Paper on tax reform”. On 3 March 2022, the result of the work carried out was presented publicly. In the following lines I will set out what, in my opinion, are some of the main challenges and problems, but also the limits, facing the Spanish tax system beyond the proposals contained in the White Paper. There is clearly a tension between the need for regulatory change and the maintenance of the current regulation, although a supposed right to maintain a certain tax system cannot be derived from the Constitution, as the Constitutional Court has reiterated. Tax systems do not remain unchanged if economic systems and trends change. Failure to adapt and change tax systems sufficiently means a de facto modification.
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Keywords
Reforma tributaria, Capacidad económica, Sistema tributario, Globalización, Armonización fiscal, Tax reform, Ability to pay, Taxation, Tax system, Globalisation, Tax harmonisation
Bibliographic citation
Ruiz Almendral, V. (2022). Reformas tributarias en un entorno multinivel y un siglo XXI incierto. Revista española de Derecho Financiero, 194, pp. 17-48