El Impuesto sobre el Patrimonio

Como ya se ha comentado anteriormente el consejo de Ministros  de la pasada semana ha eliminado de un plumazo el Impuesto sobre el Patrimonio con efectos del 01/01/2008.

 

Parece una decisión contundente, pero realmente ¿su efecto económico es lo que parece?

Paso a comentar algunas cifras sacadas de la propia  AEAT. 

 

 

 

Impuesto sobre el Patrimonio

 

 

 

 

 

 

Año 2001

Año 2002

Año 2003

Año 2004

Año 2005

Nº de declaraciones

873.648

884.348

895.672

920.376

957.290

Cuota a ingresar

1.003.071

1.032.161

1.069.311

1.203.178

1.442.741

 

 

 

 

 

 

Importe cuota miles de €

 

 

 

 

 

 La recaudación por Impuesto sobre el Patrimonio tiene una importancia relativa, por ejemplo, respecto al IRPF, en 2005 sería un 2,6% de la recaudación de este último impuesto y, para las CC.AA. que lo tienen cedido, supone el 1,71% del total de sus ingresos.

 

Por otra parte, el número de declarantes es menos de 1.000.000, sin que, desde mi  punto de vista, haya aumentado en relación a lo que cabría suponer por no haberse actualizado prácticamente los límites de la obligación de declarar y por lo que se ha incrementado el valor del patrimonio inmobiliario de los españoles.

Los componentes más importantes del Patrimonio son los correspondientes al capital mobiliario que comprenden, dentro de los negociables, deuda pública, obligaciones y bonos (8.816.418.895 euros), acciones y participaciones en IIC (77.511.313.878) y Acciones en otras entidades jurídicas (56.958.980.000). Dentro de los no negociables la partida más importante es la de Depósitos (77.614.952.068 euros), siendo la cuantía de Acciones que no cotizan de 185.398.000.000 euros.

 

Dentro de los bienes exentos, la cuantía de las participaciones en empresas familiares significa más de un 25% del patrimonio total.

El patrimonio inmobiliario de los declarantes supone un 22% del patrimonio total de ellos.

 

Como puede verse, la importancia relativa es insignificante, pero su valor político es incalculable, sobre todo si se tiene en cuenta que es una baza que le quita al Partido Popular para cuando gobierne, pues dicho Impuesto hacia tiempo que estaba obsoleto, de hecho en Europa es un Impuesto residual.

 

Supongo que los Socialistas no quieren que les pase lo mismo que está pasando con el Impuesto de Sucesiones y Donaciones que al ser un impuesto transferido a la Comunidades Autónomas, en las que gobierna el partido popular, lo están reduciendo al mínimo, por no decir que lo quitan. Como botón de muestra la Comunidad de Madrid donde el Impuesto de Sucesiones se ha reducido en el 99%, es decir, se tributa por el 1% de lo legislado anteriormente.

292 Responses to “El Impuesto sobre el Patrimonio”

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