JusticiaNacionales

Declararon inconstitucional el Impuesto a la Riqueza por considerar que es confiscatorio

Se trata del tributo que era defendido por el gobierno bajo la excusa de que en otros países se implementarían esquemas similares. Sin embargo, eso no sucedió y la ley provocó un malestar general entre los inversores que complicó más a la golpeada economía argentina.

La Justicia Federal de Corrientes declaró que el Impuesto a la Riqueza impulsado por el kirchnerismo es inconstitucional. Según argumentó, se trata de de una medida impositiva confiscatoria.

El “Aporte Solidario y Extraordinario para ayudar a morigerar los efectos de la pandemia” fue creado por el oficialismo durante la pandemia. El diputado Carlos Heller fue uno de sus principales impulsores. El Gobierno apoyó la idea con la excusa de que otros países adoptarían esquemas similares, sin embargo el Impuesto a la Riqueza es un invento 100% argentino. Su implementación generó un malestar generalizado en inversores que ya afrontan una fuerte carga tributaria.

“Aquí se dio una superposición con Bienes Personales que entre ambos en las escalas superiores llegaba a una imposicion del 7,5% , dificil de obtener una renta similar en algún lugar del mundo dado que en muy pocos países se aplican tributos similares”, explicó César Litvin, de Lisicki Litvin y Asociados.

“El fallo, por un lado, establece que un contribuyente no tiene que pagar si ve afectados derechos y garantías constitucionales y, por el otro, habilita a los que ya pagaron a iniciar un pedido de devolución” (Domínguez)

El juez correntino Gustavo del Corazón Fresneda hizo lugar a una acción promovida por Manuel Ulises Intra contra la Agencia Federal de Ingresos Públicos (AFIP) y dictó la inconstitucionalidad porque el tributo viola “garantías y principios constitucionales”. La ley es violatoria del derecho de propiedad; principio de no confiscatoriedad; principio de razonabilidad y de capacidad contributiva, detalló.

Fresneda remarcó que el Impuesto a la Riqueza se implementó como un tributo, no como un aporte. Este es uno de los puntos clave para los especialistas.

“No lo quisieron llamar tributo para tratar de que no se aplique la jurisprudencia que tiene que ver el derecho tributario, y evitar que se sume a Bienes Personales, pero este falló está cerrando que al no ser voluntario tiene todas las características de un tributo más allá del nombre”, resaltó a Infobae Sebastián Domínguez de SDC Asesores Tributarios.

El Aporte Solidario fue aprobado en el Congreso Nacional en diciembre de 2020.El Aporte Solidario fue aprobado en el Congreso Nacional en diciembre de 2020.

Y en sus fundamentos, analizó que la “alícuota efectiva” sobre la renta del perjudicado “sería de 118.658,78%”. Basándonos en una prueba pericial contable, Intra demostró que el pago del “aporte solidario” superaba de forma holgada la rentas que hubiera tenido que pagar el contribuyente en todo el año.

El Impuesto a la Riqueza provocaría una “manifiesta inadmisible absorción de la renta y el patrimonio, ya gravados por Ganancias y Bienes Personales, excediendo los límites razonables de imposición y resultado confiscatoria y violatoria del derecho a la propiedad a la luz de la doctrina emanada de la Corte Suprema de Justicia de la Nación”, señaló en el fallo.

“El examen minucioso de las constancias de la causa me conduce a la convicción cierta de que su aplicación conculca la garantía constitucional de inviolabilidad de la propiedad privada y afecta de manera inadmisible el principio de no confiscatoriedad, dado que quedó probado con la pericia y la documentación contable respaldatoria de modo concreto y categórico lo desmesurada que resulta la carga impuesta, y la misma restringiría de manera inadmisible su patrimonio y desnaturalizaría totalmente el derecho de propiedad del actor”, precisó el juez.

“Entre Bienes Personales y Aporte solidario muchas grandes fortunas se fueron a invertir al exterior” (Litvin)

Las consecuencias del fallo, aunque tarden en concretarse, pueden ser muy importantes tanto para los contribuyentes como para las devoluciones que podría tener que hacer el Estado.

“Por un lado, un juez federal ratifica lo que venía diciendo la doctrina que el Aporte Solidario es un impuesto y, si en el caso particular de un contribuyente afecta garantías y derechos constitucionales, no lo tiene que pagar”, dijo Domínguez. “Y por el otro lado, porque habilita a contribuyentes que pagaron a solicitar la devolución. El fisco se va a negar, pero habilita a iniciar la devolución y tomar como jurisprudencia este fallo hasta tanto decida la Corte Suprema”, agregó.

La “Ley de Aporte Solidario y Extraordinario” fue sancionada a fines de 2020 para paliar los efectos económicos de la pandemia de COVID-19 y la consecuente cuarentena que rigió durante varios meses ese año. Durante aquel debate, los legisladores del oficialismo insistieron en reiteradas oportunidades que se cobraría “por única vez” a aquellas personas humanas con patrimonios superiores a los $200 millones.

El Gobierno preveía recaudar alrededor de 400 mil millones de pesos, sin embargo, un año más tarde -en diciembre de 2021-, la AFIP informó que el fisco recolectó $237.300 millones, poco menos del 60% de lo esperado, abonado por más de 10.000 personas. La iniciativa desató una ola de acciones judiciales para evitar su cobro y provocó que empresas, profesionales y técnicos probaran suerte fuera de Argentina. Lo que, según especialistas, desincentivo la inversión a nivel local.

“Entre Bienes Personales y Aporte solidario muchas grandes fortunas se fueron a invertir al exterior, se dio un caso muy similar al que sucedió en Francia cuando estableció un impuesto patrimonial muy alto y vio una salida importante de personas. Allá terminó siendo mayor la pérdida de recaudación que el ingreso que se obtuvo”, dijo Litvin.

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