Ganancias cumple 90 años y los impuestos “temporales” ya explican más del 50% de la recaudación
El proyecto de Ley para gravar la “renta inesperada” del Poder Ejecutivo generó un amplio rechazo entre los empresarios y analistas. Dudas sobre su supuesta transitoriedad
El proyecto de ley para gravar la “renta inesperada” de las empresas producto de la suba de precios tras la guerra en Ucrania volvió a poner sobre la mesa un debate que surge cada vez que se establece un nuevo impuesto: ¿Será transitorio como se busca instalar? ¿O permanecerá en el tiempo como tantos otros gravámenes que se aplicaron en la Argentina en momentos de emergencia económica? “Con los antecedentes que tenemos, cuando se crea un impuesto por única vez, de emergencia, es natural que el contribuyente desconfíe sobre la transitoriedad y suponga que pueda convertirse en permanente”, remarcó a Infobae el tributarista César Litvin.
Tanto es así que, si se excluyen los gravámenes aduaneros y los aportes y contribuciones a la Seguridad Social, actualmente los impuestos “temporales” explican más del 50% de la recaudación nacional. Así lo precisó un trabajo del Instituto de Investigaciones Económicas de la Bolsa de Comercio de Córdoba, y ratificaron varios analistas consultados por este medio. Entre estos tributos, se incluye Ganancias; Bienes Personales; el impuesto al cheque, y el PAIS, creado en 2020 y que grava la compra de divisas y los gastos en dólares. “Incluso -precisa el documento- una parte del IVA fue pensada como temporal y, al igual que el resto, todavía se aplica”.
Hace 40 años, los impuestos temporales explicaban el 10% de la recaudación nacional, y con el paso de los años su participación se multiplicó por cinco: hoy más de la mitad de la recaudación nacional se explican por impuestos que surgieron como temporales. El listado es el siguiente:
Hace 40 años, los impuestos temporales explicaban el 10% de la recaudación nacional, y con el paso de los años su participación se multiplicó por cinco
– Impuesto a las Ganancias: nació como un gravamen de emergencia en 1932 bajo el nombre de Impuesto a los Réditos, con una vigencia inicial de tres años. Noventa años después sigue integrando el sistema. ¿Por qué se denomina temporal este tributo que existe en todos los países del mundo? Sucede que los impuestos directos, como Ganancias, sólo pueden cobrarlos las provincias. La Constitución Nacional establece que la Nación puede hacerlo y coparticiparlos en la medida en que sea por un tiempo determinado y en situación de emergencia económica. Su vigencia hasta hoy demuestra que la situación de emergencia se ha ido prorrogando desde el momento de su creación.
“El Impuesto a las Ganancias se va prorrogando porque la Constitución Nacional establece que el Congreso puede establecer impuestos directos en forma transitoria. Es razonable que este impuesto se mantengan porque es un impuesto progresivo que tiene en cuenta la capacidad contributiva de los contribuyentes”, manifestó el tributarista Sebastián Domínguez.
– Impuesto a los débitos y créditos bancarios (cheque): según el informe de la Bolsa de Comercio de Córdoba, este tributo se incorporó a la estructura tributaria en 1983. Había sido restituido luego de haberse aplicado de forma temporal por primera vez en 1976, cuando solo alcanzaba a los débitos en cuenta corriente. Su vigencia se fue extendiendo hasta que dejó de usarse a mediados de los ‘90 y regresó en el 2001 para quedarse.
Para Domínguez, “es un impuesto distorsivo que no tiene en cuenta la capacidad contributiva y afecta la economía”, pero “pensar en su eliminación sería una utopía dado que genera aproximadamente el 10% de la recaudación de impuestos nacionales”. Su propuesta es ir hacia un esquema de cómputo íntegro del impuesto como pago a cuenta de otros tributos, en todos los casos mediante un cronograma anual de implementación gradual.
El Impuesto al Cheque es distorsivo, no tiene en cuenta la capacidad contributiva y afecta la economía (Domínguez)
“Las cargas temporales pasaron de representar 8% de la recaudación impositiva nacional en el regreso de la democracia al 19% a finales de los ‘80. En los ‘90, se sumaron nuevos gravámenes temporales. Bienes Personales surgió en 1991 con carácter de emergencia por nueve períodos fiscales. Se fue prorrogando y sigue. En 1995 se le sumaron tres puntos porcentuales al IVA, cuya alícuota pasó del 18% al 21% por el período de un año, y es la alícuota general hoy. Así, hacia 1999 los gravámenes temporales equivalían a un tercio del global de los ingresos tributarios. Con la vuelta del impuesto al cheque, pasaron a ser la mitad y en 2015 tocaron 54%”, detalla el informe de la Bolsa, que agrega que con la instrumentación del impuesto PAIS y del Aporte Solidario y Extraordinario, equivalieron a 56,5% en 2020 y a 55,2% en 2021.
– Bienes Personales: fue creado en 1991 por nueve años y se fue prorrogando. “El Gobierno anterior prometió su eliminación para promover el ingreso al blanqueo, que termino siendo un éxito. Sin embargo, con posterioridad la Argentina cambió nuevamente las reglas de juego incumpliendo con ese compromiso e incrementando las alícuotas, que pueden llegar hasta el 2,25%”, recordó Domínguez, quien agregó: “En la Argentina, todo lo transitorio se transforma en definitivo y todo lo definitivo en transitorio. Se debería combatir la evasión y racionalizar el gasto público con el objetivo de eliminar el déficit fiscal y modificar el sistema tributario para bajar los impuestos que fomenten las inversiones y la creación de empleo”.
El presidente de Argentina, Alberto Fernández, junto a su ministro de Economía, Martín Guzmán, durante la presentación del proyecto para gravar impositivamente la ´renta inesperada´
Eugenio Marí, economista Jefe de la Fundación Libertad y Progreso, dijo a Infobae: “En la Argentina, entre 2004 y la actualidad el gasto público consolidado, sumando la Nación, Provincias y Municipios, subió en 20 puntos del PBI, superando ampliamente el 40%. El punto central es que, para financiar ese gasto, se necesitan recursos, entre los cuales están los impuestos. Dado que el gasto público sigue una tendencia alcista, no es sorprendente entonces que los tributos que llegan ´por una única vez´ al final terminen siendo permanentes. Así ocurrió con Bienes Personales, el Impuesto a los Débitos y Créditos, los Derechos de Exportación, el Impuesto PAIS, la suba de alícuotas del IVA”.
También planteó que resultan transitorias y poco creíbles las bajas o eliminación de impuestos. Por ejemplo, las retenciones, que se eliminaron para casi todos los bienes en 2016, con la administración de Mauricio Macri, y luego regresaron en 2019. Sucedió además con la rebaja de la alícuota de Ganancias a las empresas, que se redujo en 2017 y luego subió nuevamente en 2021. E Ingresos Brutos, que las provincias se habían puesto eliminarlo y finalmente se rompió el llamado consenso fiscal. “Para bajar impuestos de manera creíble y sustentable, lo que hay que modificar es el flujo de gastos que financian los impuestos. De lo contrario, el Estado argentino sigue entrando en compromisos que ya nadie cree”, remarcó Marí.
Entre 2004 y la actualidad el gasto público consolidado, sumando la Nación, Provincias y Municipios, subió en 20 puntos del PBI. El punto central es que, para financiarlo se necesitan recursos (Marí)
César Litvin también recordó que cuando se creó el IVA, en 1974, se derogaron dos impuestos: el de las Ventas, que era nacional, y otro que gravaba las actividades lucrativas, que cobraban las provincias. A los pocos años las jurisdicciones se pusieron de acuerdo y rebautizaron ese impuesto a las actividades lucrativas y lo llamaron Ingresos Brutos. Hoy está vigente ese gravamen y “se superpone con el IVA y con las tasas municipales de seguridad e higiene, que también gravan los ingresos de las empresas. Por eso, cuando se crea un impuesto por única vez, de emergencia, es natural que el contribuyente desconfíe sobre la transitoriedad y suponga que pueda haber un nuevo impuesto que se convierta en permanente”, acotó el tributarista.
Las jurisdicciones rebautizaron el impuesto a las actividades lucrativas y lo llamaron Ingresos Brutos. Hoy se superpone con el IVA y con las tasas municipales de seguridad e higiene (Litvin)
El proyecto de Ley de la “renta inesperada” alcanza a empresas con Ganancia Neta Imponible o Ganancia Contable de más de $1.000 millones y que cumpla con al menos una de estas condiciones: que su margen de ganancia (ganancia contable sobre sus ingresos) sea superior al 10% en 2022; o que haya tenido un aumento del margen de ganancia en 2022 en relación al 2021 de, al menos, 20%. El texto elaborado por el Ministerio de Economía propuso aplicar a esa renta unaalícuota del 15% y aseguran que tendrá vigencia sólo para el ejercicio fiscal 2022.
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