Deducciones de la cuota líquida y diferencial en el IRPF.
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2021-07-08
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Jaén: Universidad de Jaén
Resumen
Normalmente hablamos de deducciones para referirnos a
concretos beneficios fiscales, unas veces utilizados como
instrumentos de progresividad --expresiones del principio de
capacidad económica—, otras veces, como medidas de estímulo
en el marco de diversas políticas públicas – expresiones de la
función extrafiscal del tributo--. Porque, habitualmente,
utilizamos este término para calificar a las detracciones de la
cuota íntegra que nos permitirán cuantificar el importe de nuestra
deuda (cuota líquida).
En nuestro trabajo, sin embargo, utilizamos el término
“deducción” en un sentido más amplio, alejándonos de su uso
más convencional en el ámbito tributario. Nos referiremos a ese
otro bloque de reducciones que, practicadas sobre la cuota
líquida, son expresión de un verdadero ajuste. No solo
abordaremos la deducción de los diferentes pagos a cuenta,
también las deducciones que representan la consideración interna
los pagos realizados en el extranjero. Finalmente, ya obtenida la
cuota diferencial, trataremos esas otras deducciones que utilizan
la versatilidad extrafiscal del IRPF. Es decir, las que realmente
sustituyen a verdaderas subvenciones con finalidad social.
We normally speak of deductions to refer to specific tax benefits, sometimes used as instruments of progressivity - expressions of the principle of economic capacity -, other times as stimulus measures in the framework of various public policies - expressions of the extra-fiscal function of taxation. Because, habitually, we use this term to describe the deductions from the total tax liability that will allow us to quantify the amount of our debt (net tax liability). In this paper, however, we use the term "deduction" in a broader sense, moving away from its more conventional use in the tax sphere. We will refer to that other block of reductions which, when applied to the net tax liability, are an expression of a true adjustment. We will not only deal with the deduction of the different payments on account, but also with the deductions that represent the internal consideration of payments made abroad. Finally, once the differential tax liability has been obtained, we will deal with those other deductions that make use of the extra- fiscal versatility of personal income tax. In other words,
We normally speak of deductions to refer to specific tax benefits, sometimes used as instruments of progressivity - expressions of the principle of economic capacity -, other times as stimulus measures in the framework of various public policies - expressions of the extra-fiscal function of taxation. Because, habitually, we use this term to describe the deductions from the total tax liability that will allow us to quantify the amount of our debt (net tax liability). In this paper, however, we use the term "deduction" in a broader sense, moving away from its more conventional use in the tax sphere. We will refer to that other block of reductions which, when applied to the net tax liability, are an expression of a true adjustment. We will not only deal with the deduction of the different payments on account, but also with the deductions that represent the internal consideration of payments made abroad. Finally, once the differential tax liability has been obtained, we will deal with those other deductions that make use of the extra- fiscal versatility of personal income tax. In other words,