Apuntes tributarios del REAF-CGCEE

Anuncio
DINERO 13
Negocio & Estilo de Vida V 13 de febrero de 2012
LA TRIBUNA
(SFDJBDÆNPIFNPTMMFHBEPBRVÀ
APUNTES
FISCALES
1PS.´YJNP4VDIPXPMTLJ
1VFEFFOWJBSTVDPOTVMUBBNTVDIP!OFHPDJPDPN
AXEL
BOTTE
-
BTJUVBDJÊOFO(SFDJBDPO
UJOÑBFNQFPSBOEPEÄBB
EÄBZFTNVZQPDPQSPCB
CMFRVFFMQBÄTQVFEBDVNQMJSTV
PCMJHBDJÊOEFEFWPMWFS
NJMMPOFTEFFVSPTFMQSÊYJNP
NFTEFNBS[P1PSNVZTFWF
SBTRVFIBZBOTJEPMBTNFEJEBT
EFBVTUFSJEBEFOTVNBZPSQBS
UFSFDPSUFTEFHBTUPT
FMHPCJFS
OPHSJFHPIBJODVNQMJEPFMPC
KFUJWPEFEÀGJDJUEFCJEPBVOB
DPOUSBDDJÊOEFM1*#TVQFSJPSB
MBQSFWJTUBFOUPSOPBMFO
-BTQFSTQFDUJWBTEFDSF
DJNJFOUPQBSBBQVOUBOB
PUSPEFTDFOTPEFMBBDUJWJEBE
EFM-BTWFOUBTEFBDUJWPTQÑ
CMJDPTUBNQPDPIBOTJEPOJOHV
OBTPMVDJÊOZBRVFIBTUBBIP
SBBQFOBTBTDJFOEFOBNJ
MMPOFTEFFVSPTFODPNQBSB
DJÊODPOVOPCKFUJWPBOVODJBEP
EFNJMMPOFTEFFVSPTB
MPMBSHPEFBÈPT
&MNBSDPQPMÄUJDPTFIBDPN
QMJDBEPNVDIPQBSB1BQBEF
NPTQVFTFMHPCJFSOPEF.FS
LFMTVHJSJÊSFDJFOUFNFOUFRVF
(SFDJBEFCFSFOVODJBSBVOB
QBSUFEFTVTPCFSBOÄBZQFSNJ
UJSRVFMB6&UPNFUPEBTMBTEF
DJTJPOFTQSFTVQVFTUBSJBT-P
EFTBHSBEBCMFEFMBTVOUPFTRVF
(SFDJBOPDVFOUBDPOMBDBQBDJ
EBEQSPEVDUJWBOFDFTBSJBQBSB
TPMVDJPOBSFMQSPCMFNBBUSBWÀT
EFMBFYQPSUBDJÊO&OPUSBTQBMB
CSBTBVORVFEFTBQBSFDJFSBFM
EÀGJDJU QÑCMJDP DPOUJOVBSÄB
FYJTUJFOEPVOEÀüDJUQPSDVFO
UBDPSSJFOUFDFSDBOPBMEFM
Es probable que Portugal siga los pasos de Grecia. EFE
*ODMVTPTJOE¼öDJU
QÍCMJDPBÍOIBCSÀB
VOE¼öDJUQPS
DVFOUBDPSSJFOUF
DFSDBOPBMEFM1*#
N N N N
1*#ZOPFTU¸DMBSPDÊNPTFGJ
OBODJBSÄBFTUBOFDFTJEBEEFFO
EFVEBNJFOUP
&ONBZPEFMPTFTUBEPT
NJFNCSPTEFMB6&ZFM'.*EFDJ
EJFSPOJOUFSWFOJSQBSBFWJUBS
VOBDSJTJTEFMBEFVEBTPCFSBOB
FO(SFDJB&MQSJNFSQBRVFUFEF
SFTDBUFJODMVÄBQSÀTUBNPTCJMB
UFSBMFTEFPUSPTFTUBEPTNJFN
CSPTEFMB6&QPSNJMMP
OFTZVOQSÀTUBNPEFM'.*EF
NJMMPOFT1SPOUPRVFEÊ
DMBSPRVFFMFTGVFS[PEFSFEVD
DJÊOEFMEÀüDJUQSPWPDBSÄBVOB
EVSBSFDFTJÊODPOMBDPOTF
DVFODJBEFVOSBUJPEFVEB1*#
N¸TBMUPZQPSUBOUPRVFOP
DPOUSJCVJSÄBBBUBKBSFMQSPCMF
NBEFTPMWFODJBEF(SFDJB&MSB
UJPEFVEB1*#FSBEFMFO
ZFMEÀGJDJUQÑCMJDPEFM
EFM1*#QVFEFIBCFSMPFMF
WBEPQPSFODJNBEFMFO
4JOEVEBBMHVOBFTUBDBS
HBEFEFVEBFSBJOTPTUFOJCMF
EBEPFMFTDBTPQPUFODJBMEFDSF
DJNJFOUPEFMBFDPOPNÄBHSJFHB
FOFMGVUVSP
1PSUBOUPTFIJ[POFDFTBSJP
VOTFHVOEPSFTDBUFDPOQBSUJDJ
QBDJÊOEFMTFDUPSQSJWBEPFT
EFDJSEFMPTCBODPTUJUVMBSFTEF
CPOPTFTUBUBMFTHSJFHPTFOMP
TVDFTJWP((#T
/PPCTUBOUFFM
TFHVOEPSFTDBUFFTUBCBDPOEJ
DJPOBEPBMBQBSUJDJQBDJÊOEF
MPTBDSFFEPSFTQSJWBEPT4JOFN
CBSHPMBTOFHPDJBDJPOFTTPCSF
FMDBOKFWPMVOUBSJPFTEFDJS
TJOBDUJWBDJÊOEFMPTDPOUSBUPT
EF$%4
EFEFVEBDPNFO[BSPO
FOFMQBTBEPNFTEFKVMJPZMB
RVJUBEFWBMPSBDUVBMOFUPIBQB
TBEPEFMBMZQPTJCMF
NFOUF FTUÀ BIPSB FO FM QVFTMPTQSFDJPTEFNFSDBEP
IBOTFHVJEPCBKBOEP
4J(SFDJBBOVODJBSBJOFTQFSB
EBNFOUFVOBTVTQFOTJÊOEFQB
HPTEFUPEBMBEFVEBFODJSDVMB
DJÊOMPTNFSDBEPTTFHVSBNFO
UFTFMPUPNBSÄBONBMBMNFOPT
JOJDJBMNFOUF/JRVFEFDJSUJFOF
RVFMBOFHPDJBDJÊOFO((#TZ
PUSPTNFSDBEPTEFEFVEBTPCF
SBOBDPOQSPCMFNBTFTFYUSBPS
EJOBSJBNFOUFEJGÄDJM-BTBDUVB
MFTOFHPDJBDJPOFTBQBSFOUF
NFOUFJOUFSNJOBCMFTIBOQB
TBEPGBDUVSBBMNFSDBEPZBMB
DSFEJCJMJEBEEFMHPCJFSOPEFMB
6&FOFTUBDSJTJT"IPSBQBSFDF
FTFODJBMNBSDBSMÄNJUFTZDPMP
DBSMBEFVEBHSJFHBFOVOOJWFM
N¸TTPTUFOJCMF1PSFTUFNPUJ
WPTFSFRVJFSFVOBRVJUBNBTJ
WB4JOFNCBSHPFTUPEBS¸PSJ
HFOBOVFWPTQSPCMFNBT
-PT+FGFTEF&TUBEPIBOJOTJTUJ
EPFORVFFMDBTPHSJFHPFT
ÑOJDPQFSP1PSUVHBMFTPUSP
QSPCBCMFDBTPEFJOTPMWFODJBZ
MPTNFSDBEPTQPOES¸OBQSVF
CBMBWPMVOUBEEFMPTSFTQPOTB
CMFTQPMÄUJDPTEFBDUVBSEFDJEJ
EBNFOUFFOGBWPSEF1PSUVHBM
&TQSPCBCMFRVFMBEFVEBQPSUV
HVFTBQSPOUPTFBJOTPTUFOJCMF
QFTFBDJFSUBNFKPSBEFMEÀüDJU
MBEFCJMJEBEEFMDSFDJNJFOUPIB
S¸TVCJSFMSBUJPEFVEB1*#
/P
DSFFNPTRVFMPTHPCJFSOPTSF
QJUBOFMFYQFSJNFOUPEFMB14*
QBSUJDJQBDJÊOQSJWBEB
FOFMDB
TPEF1PSUVHBM1PSUBOUPMBTVT
QFOTJÊOEFQBHPTFTEFDJSMBT
EPOBDJPOFT
QBSFDFNVZQSP
CBCMFFOFMDBTPEFMPTQSÀTUB
NPTPüDJBMFTV
Estratega de renta fija de Natixis
Asset management.
6OGBYEFÍMUJNBIPSB
&
OFTUFNJTNPFTQBDJPMB
TFNBOBQBTBEBWFS/&
(0$*0EFMEFGFCSFSP
RVFEBCBSFTFÈBEBMBQPTJDJÊO
DPOUSBSJBEFMB%JSFDDJÊO(FOF
SBMEF5SJCVUPTBBDFQUBSRVFMB
NJTNBFYFODJÊOFOFM*NQVFTUP
TPCSF"DUPT+VSÄEJDPT%PDVNFO
UBEPTQSFWJTUBQBSBMPTQSÀTUB
NPTIJQPUFDBSJPTQVEJFTFUSBTMB
EBSTFBMPTDSÀEJUPTIJQPUFDBSJPT
EBEPRVFMBOPSNBEFMUSJCVUP
OPNFODJPOBFYQSFTBNFOUFUBM
WFOUBKBQBSBFMTVQVFTUPEFMDSÀ
EJUP1VFTCJFOGBMMPTIBZEFMPT
KVFDFTEPOEFMBBOBMPHÄBTÄRVF
GVODJPOBFOFM¸NCJUPUSJCVUB
SJPZVOCVFOFKFNQMPFTVOB
TFOUFODJBEFM5SJCVOBM4VQFSJPS
EF+VTUJDJBEF$BTUJMMBZ-FÊOGF
DIBEBFMQBTBEPNFTEFKVMJP
&MBTVOUPFTTFODJMMP6ODPO
USJCVZFOUFQSFTFOUBQPSGBYFO
FMÑMUJNPEÄBEFQMB[PDJFSUPSF
DVSTPBOUFFM5SJCVOBM&DPOÊNJ
DP "ENJOJTUSBUJWP 3FHJPOBM
5&"3
BDVFOUBEFVOBMJRVJEB
DJÊOEFM*NQVFTUPTPCSF4VDF
TJPOFTZ%POBDJPOFT&M5&"3EF
FOUSBEBSFDIB[BMBSFDMBNBDJÊO
QPSFYUFNQPS¸OFBZFMDBTPMMF
HBBM54+&OFTFNPNFOUPMB"E
NJOJTUSBDJÊOEFM&TUBEPTFBMMB
OBTJONBZPSFTQSPCMFNBTFOGB
WPSEFMEFNBOEBOUFQFSPMB
$$""TFNBOUJFOFFOTVTUSFDF
TPCSFMBFYUFNQPSBOFJEBE
"KVJDJPEFMBBENJOJTUSBDJÊO
BVUPOÊNJDBFMGBYOPFTVONF
EJPBENJUJEPFYQSFTBNFOUFQPS
MBMFZQBSBFTUFUJQPEFSFDMBNB
DJPOFTEFNBOFSBRVFFMSFDVS
TPRVFEÊTJOFGFDUPT4JOFNCBS
HPFM54+SFDVFSEBRVFMBOPS
NBUJWBTPCSFDPNVOJDBDJPOFT
DPOMBBENJOJTUSBDJÊOBENJUF
MPTNFEJPTFMFDUSÊOJDPTFOHF
OFSBMTJOEJTUJOHVJSQPSUJQPMP
HÄBEFDPNVOJDBDJÊOZRVFFM
4VQSFNPZBIBJOUFSQSFUBEPFTB
OPSNBUJWBBDFQUBOEPMBTQSF
TFOUBDJPOFTQPSGBY&M54+TVCSB
ZBBEFN¸TMPBWBO[BEPEFMB
IPSBFORVFTFQSFTFOUÊFMSF
DVSTPFMÑMUJNPEÄBEFQMB[PZFM
IFDIPEFRVFMPTSFHJTUSPTQÑ
CMJDPTZBFTUBCBODFSSBEPT
&MGBYQBSFDÄBMBÑOJDBTPMVDJÊO
EFFTUFBQVSBEPDPOUSJCVZFOUF
1FSPBEFN¸TFM54+SFDVFSEB
RVFDVSJPTBNFOUFMBQSPQJB
$$""TÄRVFBENJUFFMGBYQBSB
MPTSFDVSTPTBENJOJTUSBUJWPT
RVFTFQSFTFOUBODPOUSBFMMBEF
NBOFSBRVFQPSJNQPSUBOUFT
SB[POFTEFBOBMPHÄBEFCFBDFQ
UBSUBNCJÀOMPTNJTNPTSFDVS
TPTDVBOEPTFQSFTFOUBOBOUF
PUSBBENJOJTUSBDJÊOqFOFMDBTP
EFMPT5&"3MBFTUBUBMq
&M4VQFSJPSEF+VTUJDJBWFDMB
SPRVFTFEFCJÊBDFQUBSFMSF
DVSTPFOWJBEPQPSGBYTFRVFKB
EFRVFMB$$""PQUBTFQPSMBUF
NFSJEBEEFNBOUFOFSTVQPT
UVSBJODMVTPTJOFMSFTQBMEPEF
MBBENJOJTUSBDJÊOFTUBUBMZDPO
EFOBBMBSFHJPOBMBQBHBSMBT
DPTUBTEFMDBTPBMHPSFMBUJWB
NFOUFQPDPIBCJUVBMFOFTUFUJ
QPEFDPOþJDUPTUSJCVUBSJPTV
EL APUNTE
N El fallo del TSJ demuestra que los jueces sí que son
proclives a aplicar la analogía
en casos de vacío legal en el
campo tributario.
REAF, órgano del Consejo General de Colegios de Economistas.
"MRVJMFS’QPSRV¼MBMFZOPQSPUFHFBMQSPQJFUBSJP
OPINIÓN
BORJA
MATEO
&
MNBZPSSJFTHPEFMBSSFO
EBEPSFTOPDPCSBSMBSFO
UBEVSBOUFFMQFSÄPEPRVF
UBSEBS¸FOFDIBSBTVNPSPTPJO
RVJMJOP-BUBTBEFJNQBHPTFO
FMBMRVJMFSFTU¸QPSFODJNBEFM
ZBFMMPTFTVNBOMPTEFTQFS
GFDUPTRVFFMBSSFOEBUBSJPQVF
EBQSPEVDJS"OUFFTUPMBQSPUFD
DJÊOEFMBMFZFTNÄOJNB–1PS
RVÀ -BDPOUFTUBDJÊOFTG¸DJM
4FHÑOEJWFSTPTFTUVEJPTFYJT
UFOFO&TQBÈBWJWJFO
EBTEFTFHVOEBNBOPBMBWFOUB
WBDÄBTEFTFHVOEB
NBOPOPBMBWFOUBEF
DBTBTOPJOJDJBEBTDPOQSPZFDUP
WJWJFOEBTQBSBMJ[BEBT
UFSNJOBEBTTJOSFHJT
USBSZFOBVUPQSPNP
DJÊO5PUBMWJWJFOEBT
–$V¸MFTTFSÄBOMBTDPOTFDVFO
DJBTEFVONFSDBEPEFBMRVJMFS
RVFGVODJPOBSB $PNPMPTQSP
QJFUBSJPTWFSÄBOFMBMRVJMBSEFMQJ
TPDPNPVOBPQDJÊOEFQPDP
SJFTHPBMQPEFSFYQVMTBSBMPTJO
RVJMJOPTDPOSBQJEF[FMOÑNFSP
EFQJTPTRVFTBMESÄBOBMNFSDBEP
EFBMRVJMFSBVNFOUBSÄBFOPSNF
NFOUF$PNPTBMESÄBOBMNFSDB
EPNVDIPTQJTPTMPTBMRVJMFSFT
CBKBSÄBO$PNPDPOTFDVFODJBEF
VOPTQSFDJPTEFBMRVJMFSCBSBUPT
MPTQBSUJDVMBSFTOPDPNQSBSÄBO
TJOPRVFBMRVJMBSÄBO
%FFTUBGPSNBMPTQSFDJPTEF
NFSDBEPEFMPTQJTPTTFIVOEJ
SÄBO$PNPVOCVFOOÑNFSPEF
QJTPTRVFIBTUBBIPSBFTUBCBO
WBDÄPTTBMESÄBOBMNFSDBEPMBT
OFDFTJEBEFTEFWJWJFOEBEJTNJ
OVJSÄBOEVSBOUFWBSJPTBÈPT:BM
FTUBSDVCJFSUBTQPSMPTOVFWPTQJ
TPTFOFMNFSDBEPEFKBSÄBOEF
DPOTUSVJSTFDBTBT1PSFTUBSB[ÊO
UPEBTMBTSFGPSNBTMFHBMFTFOMB
QSPUFDDJÊOEFMPTQSPQJFUBSJPT
SFTQFDUPBMPTBCVTPTEFMPTJO
RVJMJOPTIBOTJEPFOMBQS¸DUJDB
VOGSBDBTPTJNQMFNFOUFQPSRVF
BM&TUBEPMFJOUFSFTBNVDIPN¸T
MBDPNQSFRVFFMBMRVJMFS
-BTDJGSBTTPOMBTTJHVJFOUFT
QBSBFMDPOKVOUPEF&TQBÈB
NJMMPOFTEFQJTPTEFQSJNFSB
NBOPBMBWFOUBQJTPT
EFTFHVOEBNBOPFOWFOUB
NJMMPOFTEFQJTPTFOQSPDFTP
EFDPOTUSVDDJÊONJMMPOFT
EFQJTPTFOHSBOEFT[POBTVS
CBOBTWBDÄPT5PUBMNJMMP
OFTEFQJTPT-BEFNBOEBBOVBM
FTEFVOJEBEFTFTEFDJS
RVF&TQBÈBUJFOFDBTBTQBSBMPT
QSÊYJNPTBÈPTTJFNQSFZ
DVBOEPEFMPTNJMMPOFTEF
QJTPTWBDÄPTOJOHVOPTBMHBBM
NFSDBEPEFMBMRVJMFS
%FTEFFMQJDPEFMBCVSCV
KBEFNFEJBEPTEFMPT
QSFDJPTEFMPTQJTPTZBIBO
CBKBEPFO&TQBÈBEFNFEJBZ
FO FM NFSDBEP EF TFHVOEB
NBOPVONÄOJNPEFBMSFEF
EPSEFMFOUÀSNJOPT
SFBMFT
1BSBQSFWFPCB
KBEBT EFM SFTQFDUP B
)BTUB RVF MPT QSFDJPT
CBKFOBTVTWBMPSBDJPOFTPC
KFUJWBTMPTQSFDJPTCBKBS¸OFO
UÀSNJOPTSFBMFTVOUPUBMEFM
FOHSBOEFT[POBTVS
CBOBTZFMFO[POBTEF
TFHVOEBSFTJEFODJB
-BTEJO¸NJDBTEFPGFSUBEF
EFNBOEBEFQJS¸NJEFJOWFSUJ
EBTEFQPCMBDJÊOEFTJUVBDJÊO
SFBMEFMTJTUFNBüOBODJFSPUB
TBEFNPSBEFMUFOJFOEP
FODVFOUBMPTDSÀEJUPTTVCFT
U¸OEBS
TPOJNQBSBCMFTZIB
S¸ORVFMPTQSFDJPTEFMPTQJTPT
CBKFOEVSBOUFMPTQSÊYJNPT
BÈPTDPNQSBSTFVOQJTPBIPSB
FTEFMPDPT
&M&TUBEPIBTJEPFMNBZPSJO
UFSFTBEPFOMBGPSNBDJÊOEF
CVSCVKBT JONPCJMJBSJBT %F
FMMBT PCUFOÄB WÄB JNQVFTUPT
FOPSNFTCFOFüDJPTDPORVFü
OBODJBSTVFTUSVDUVSB4JTFEF
KBOEFWFOEFSQJTPT–EFEÊOEF
WBBTBDBSFMEJOFSP –$SFFVT
UFERVFFM&TUBEPUJFOFBMHÑO
JOUFSÀTFORVFTFQSPUFKBOMPT
JOUFSFTFTEFMPTDBTFSPTGSFOUFB
MPTJORVJMJOPTNPSPTPT V
Autor de ‘La verdad sobre el
mercado inmobiliario español’.
Descargar