EL IMPUESTO SOBRE EL PATRIMONIO: ¿MANTENIMIENTO O SUPRESIÓN?
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2016-05-11
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Jaén: Universidad de Jaén
Resumen
[ES] Desde su creación en el año 1977, el Impuesto sobre el Patrimonio ha pasado por
numerosas vicisitudes, incluso fue suprimido en el año 2008 para tres años más tarde, con
efectos 1 de enero de 2011 ser reestablecido con carácter temporal para los periodos
impositivos 2011 y 2012. Además, la presencia de este tributo en Europa se encuentra en
acusado retroceso, ya que, en la actualidad, de los veintisiete países que conforman la Unión
Europea, este impuesto solamente está vigente en Francia y en España. Por tanto, no es de
extrañar que, actualmente, la imposición personal sobre la riqueza atraviese, en España, un
momento crítico.
Por ello, el presente trabajo tiene como finalidad reflexionar sobre la evolución que ha
experimentado el Impuesto sobre el Patrimonio a lo largo del tiempo. Para ello, se analizará su
trayectoria desde su creación hasta la actualidad. También se abordará la existencia o no del
mismo en el resto de países de la Unión Europea, realizando una comparación de los aspectos
más esenciales con su homólogo impuesto francés, el Impôt de solidarité sur la fortune.
Por otra parte, se analizarán además, las distintas doctrinas científicas que
tradicionalmente se han divulgado sobre la conveniencia o no del Impuesto sobre el Patrimonio
en nuestro país. Para ello, se separará por un lado, aquellos investigadores que defienden su
mantenimiento, y por otro lado, aquellos investigadores que se muestran en contra y proclaman
su supresión, poniendo de manifiesto en ambos casos, los principales argumentos o razones que
exponen al respecto.
Finalmente, se ofrece una amplia reflexión acerca de la necesidad de mantener vigente
el Impuesto sobre el Patrimonio en el sistema tributario español, siempre y cuando, se lleven a
cabo una serie de reformas que aseguren una distribución equitativa de la riqueza, a través de la
imposición patrimonial.
[EN] From its creation in 1997, the General Property Tax has passed for numerous vicissitudes; even, it was abolished in 2008 for three years, until it was re-established with effects on 1st January 2011 with a temporary character for the 2011 and 2012 tax years. Furthermore, the presence of this tribute in Europe has experienced a sharp decline, owing to the fact that this tax is just applicable in France and Spain of the twenty seven countries which are part of the European Union. Therefore, it comes as no surprise that, currently, personal taxation on wealth goes through a critical moment in Spain. Thus, the purpose of this report is to reflect on the development that the General Property Tax has experienced over time. To that end, its development will be analysed from its establishment to the present. It will also be approached, the existence or not of this tax in the rest of the European countries, comparing it with the Impôt de solidarité sur la fortune. Moreover, it will be analysed different scientific doctrines that have been reported on the suitability or not of the General Property Tax in our country. For that, it distinguishes, on the one hand, those researchers who agree on its maintenance, and, on the other hand, those researchers who disagree and proclaim its abolition, highlighting the main arguments or reasons which they explain about it. Finally, it is offered a wide reflection about the need to maintain in force the General Property Tax in the Spanish tax system, as long as, various improvements are implemented, ensuring a equitable distribution of wealth, through the patrimonial taxation.
[EN] From its creation in 1997, the General Property Tax has passed for numerous vicissitudes; even, it was abolished in 2008 for three years, until it was re-established with effects on 1st January 2011 with a temporary character for the 2011 and 2012 tax years. Furthermore, the presence of this tribute in Europe has experienced a sharp decline, owing to the fact that this tax is just applicable in France and Spain of the twenty seven countries which are part of the European Union. Therefore, it comes as no surprise that, currently, personal taxation on wealth goes through a critical moment in Spain. Thus, the purpose of this report is to reflect on the development that the General Property Tax has experienced over time. To that end, its development will be analysed from its establishment to the present. It will also be approached, the existence or not of this tax in the rest of the European countries, comparing it with the Impôt de solidarité sur la fortune. Moreover, it will be analysed different scientific doctrines that have been reported on the suitability or not of the General Property Tax in our country. For that, it distinguishes, on the one hand, those researchers who agree on its maintenance, and, on the other hand, those researchers who disagree and proclaim its abolition, highlighting the main arguments or reasons which they explain about it. Finally, it is offered a wide reflection about the need to maintain in force the General Property Tax in the Spanish tax system, as long as, various improvements are implemented, ensuring a equitable distribution of wealth, through the patrimonial taxation.