Publication: Límites y problemas constitucionales del impuesto "armonizador" sobre las grandes fortunas en España
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2022-12-28
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Asamblea de Madrid
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La aprobación del Impuesto Temporal de Solidaridad de las Grandes Fortunas como una suerte de impuesto complementario del Impuesto sobre el Patrimonio plantea dudas acerca de su compatibilidad con la autonomía financiera de las Comunidades Autónomas y, más concretamente, con el propio marco de cesión de impuestos. Al mismo tiempo, se aparta de las propuestas de reforma de este tipo de imposición, tanto internacionales, como derivadas de informes nacionales, como es el caso del Libro Blanco para la Reforma Tributaria. El objeto de estas líneas es examinar algunas de las cuestiones que la creación de esta curiosa figura impositiva suscita a quien firma, examinando la oportunidad del establecimiento del ITSGF en el contexto de la imposición patrimonial y a la luz tanto del contexto internacional más cercano como de las recomendaciones de los trabajos e informes que han examinado esta clase de gravámenes. Se lleva a cabo una valoración de la nueva figura impositiva, a partir de sus elementos centrales, comprobando su relación con el ejercicio realizado de las potestades normativas de las Comunidades Autónomas, así como su idoneidad para cumplir los fines con los que se introduce en el sistema tributario. Finalmente, se contrastará la reforma acometida con el marco legal vigente de cesión de impuestos, con hincapié en la evolución de la propia cesión del IP, y con la finalidad de alcanzar una primera conclusión acerca del efecto que el establecimiento del ITSGF implica, así como las vías alternativas existentes a la opción seguida por el legislador.
The approval of the “Temporary Solidarity Tax on Wealth”, as a sort of “complementary” tax to the existing Wealth Tax, raises doubts about its compatibility with the financial autonomy of the Autonomous Communities and, more specifically, with the framework of tax devolution itself. At the same time, it departs from the proposals for reform of this type of taxation, both international and derived from national reports, such as the White Paper on Tax Reform. The purpose of this article is to examine some of the questions raised by the creation of this curious tax figure, examining the appropriateness of establishing the ITSGF in the context of wealth taxation and in the light of both the international context and the recommendations of the studies and reports that have examined this type of taxation. An assessment is made of the new tax, based on its central elements, verifying its relationship with the exercise of the Autonomous Communities’ regulatory powers, as well as its suitability for fulfilling the purposes for which it was introduced into the tax system. Finally, the reform will be contrasted with the current legal framework for the transfer of taxes, with emphasis on the evolution of the transfer of the IP itself, and with the aim of reaching an initial conclusion on the effect that the establishment of the ITSGF implies, as well as the existing alternatives to the option followed by the legislator.
The approval of the “Temporary Solidarity Tax on Wealth”, as a sort of “complementary” tax to the existing Wealth Tax, raises doubts about its compatibility with the financial autonomy of the Autonomous Communities and, more specifically, with the framework of tax devolution itself. At the same time, it departs from the proposals for reform of this type of taxation, both international and derived from national reports, such as the White Paper on Tax Reform. The purpose of this article is to examine some of the questions raised by the creation of this curious tax figure, examining the appropriateness of establishing the ITSGF in the context of wealth taxation and in the light of both the international context and the recommendations of the studies and reports that have examined this type of taxation. An assessment is made of the new tax, based on its central elements, verifying its relationship with the exercise of the Autonomous Communities’ regulatory powers, as well as its suitability for fulfilling the purposes for which it was introduced into the tax system. Finally, the reform will be contrasted with the current legal framework for the transfer of taxes, with emphasis on the evolution of the transfer of the IP itself, and with the aim of reaching an initial conclusion on the effect that the establishment of the ITSGF implies, as well as the existing alternatives to the option followed by the legislator.
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Impuestos, Solidaridad, Patrimonio, Federalismo fiscal, Coordinación, Taxation, Solidarity, Patrimony, Fiscal federalism, Co-ordination