O Imposto sobre o patrimonio e o Imposto de solidariedade das grandes fortunas: unha análise comparativa

Abstract

[Resumo]: A comparativa entre dúas figuras tributarias de gran controversia na actualidade –o Imposto sobre o Patrimonio e o Imposto Temporal de Solidariedade das Grandes Fortunas– aborda as diferenzas e semellanzas en obxectivos, deseño, xestión e efectos recadadores, co fin de valorar, dende unha perspectiva de equidade e xustiza social, os argumentos sobre a súa continuidade no sistema fiscal español. O estudo dos fundamentos xurídicos e económicos permite analizar o seu papel na redución das desigualdades, a mellora da equidade e a complementariedade con outros tributos. Así, baixo a análise das diferenzas introducidas no Imposto sobre o Patrimonio polas diferentes Comunidades Autónomas identificamos a incidencia orzamentaria de ambos impostos nos sistemas tributarios autonómicos. Así mesmo, compárase a posición de España no contexto da Unión Europea, onde a tendencia xeral apunta á eliminación destes impostos, o que reforza o debate sobre a súa eficacia e xustificación. Como resultado principal, os argumentos favorables céntranse na mellora da equidade fiscal e no impulso á mobilización da riqueza cara investimentos produtivos. Pola contra, as críticas sinalan o posible efecto confiscador, o desincentivo ao aforro e a inversión, a complexidade técnica, a escasa relevancia recadadora e a falta de coordinación territorial, que pode derivar en deslocalizacións fiscais e competencia desleal entre Comunidades Autónomas. Así, entre as recomendacións destaca a necesidade de maior harmonización normativa entre territorios.[Abstract]: Society’s strong effort to strike a balance between individual freedom and collective justice reflects the deeply ethical nature of the tax system. Taxing wealth is not only a technical and economic issue, it is also a social statement, where the contribution to the common good does not depend exclusively on the one who earns but also on the one who owns. The comparison between two currently highly controversial types of taxes –the Wealth Tax and the Temporary Solidarity Tax on Large Fortunes– addresses the differences and also the similarities in their objectives, design, management and collection effects, with the aim of assessing from a perspective of equity and social justice, the arguments for their continuation in the Spanish tax system. The study of the legal and economic foundations allows us to analyse their role in the reduction of inequalities, the improvement of equity and the complementarity with other taxes. Hence, by analysing the differences introduced in the Wealth Tax by the different Autonomous Communities, we can identify the budgetary impact of both taxes on the regional tax system. We will also compare Spain’s position in the context of the European Union, where the general trend is towards the elimination of these taxes, reinforcing this way the debate on their effectiveness and its justification. As a result, the arguments in favour tend to focus on improving tax equity and boosting the mobilisation of wealth towards productive investments. In contrast, the more critical arguments tend to point to the possible confiscatory effect, the disincentive to savings and investment, the technical complexity, the lack of relevance for tax collection, and the lack of territorial coordination, all of which can lead to fiscal relocation and unfair competition between the different Autonomous Communities. Thus, among the recommendations, the need for a greater regulatory harmonisation between the territories stands out.