Publication: Tratamiento fiscal y social de los titulares de explotaciones agrarias
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2017-06-09
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Universidad Complutense de Madrid
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Abstract
Esta investigación analiza el marco legislativo actual aplicable a quienes desarrollan una actividad económica en el sector agrario. La propiedad de la tierra encuentra ciertas limitaciones, a causa de su función social. En particular, la evolución de las normas fiscales y de la Seguridad Social en el ámbito de las explotaciones agrícolas muestra cómo el grado de participación del propietario en la actividad es crucial para calcular los rendimientos derivados de sus actividades, tanto principales como secundarias. Tras revisar la estimación de este tipo de rentas según el Sistema Europeo de Cuentas (SEC-2010), se ha comprobado su importancia para la hacienda pública y la Seguridad Social. Este contexto ayuda a sostener la siguiente tesis: la incompatibilidad ahora en vigor en España entre el disfrute de la pensión de jubilación y el desarrollo de una actividad económica agraria debería eliminarse, al menos si se cumplen determinados requisitos. El Sistema de Seguridad Social obligatorio, que reconoce la Constitución española, tradicionalmente ha admitido algunas reglas especiales flexibles en el sector agrario. En la actualidad, no hay una completa correspondencia entre las contribuciones realizadas y la posterior cobertura social, y el régimen jurídico de la pensión de jubilación posee rasgos específicos que deben ser tenidos en cuenta (su revalorización, entre otros). Tras una atenta consideración de los efectos que dicha incompatibilidad tiene en los ingresos y gastos públicos, hay un margen de mejora desde la perspectiva de la gestión económico-financiera pública, siguiendo criterios de sostenibilidad y solidaridad. Además, esta sería una forma de promover la tendencia hacia una mayor responsabilidad social empresarial, recientemente introducida en las Estrategias de la Unión Europea y España. En este sentido, se formula una propuesta coherente para coordinar la normativa fiscal y social en este punto.
This research assesses the current legislative framework applicable to those who develop an economic activity in the agricultural sector. The ownership of land finds certain limitations, because of its social function. Particularly, the evolution of the tax and Social Security rules in the field of agricultural businesses shows how the level of involvement of the owner in the activity is crucial to determine his/her income from the main and secondary related activities. After reviewing the estimation of this type of income under the European System of Accounts (ESA-95), their importance for the public finance and the Social Security has been checked. This background helps to support the following thesis: the incompatibility now in force in Spain between the enjoyment of a retirement pension and the development of an agricultural economic activity should be abolished, at least if certain circumstances are fulfilled. The mandatory Social Security System, recognized by the Spanish Constitution traditionally admits some special flexible rules in the agricultural sector. Nowadays, there is not a full equivalence between previous contributions and subsequent social cover, and the legal regime for the retirement pension has specific features that must be taken into account (its revision, among others). After a careful consideration of the effects of the mentioned incompatibility on the public income and expenditure, there is room for improvement from the perspective of the public economic and financial management, following sustainability and solidarity criteria. Additionally, this would be a means of enhancing the Corporate Social Responsibility trend, recently introduced in the European Union and Spanish Strategies. In this sense, a coherent proposal to coordinate tax and Social Security regulations in this point is made.
This research assesses the current legislative framework applicable to those who develop an economic activity in the agricultural sector. The ownership of land finds certain limitations, because of its social function. Particularly, the evolution of the tax and Social Security rules in the field of agricultural businesses shows how the level of involvement of the owner in the activity is crucial to determine his/her income from the main and secondary related activities. After reviewing the estimation of this type of income under the European System of Accounts (ESA-95), their importance for the public finance and the Social Security has been checked. This background helps to support the following thesis: the incompatibility now in force in Spain between the enjoyment of a retirement pension and the development of an agricultural economic activity should be abolished, at least if certain circumstances are fulfilled. The mandatory Social Security System, recognized by the Spanish Constitution traditionally admits some special flexible rules in the agricultural sector. Nowadays, there is not a full equivalence between previous contributions and subsequent social cover, and the legal regime for the retirement pension has specific features that must be taken into account (its revision, among others). After a careful consideration of the effects of the mentioned incompatibility on the public income and expenditure, there is room for improvement from the perspective of the public economic and financial management, following sustainability and solidarity criteria. Additionally, this would be a means of enhancing the Corporate Social Responsibility trend, recently introduced in the European Union and Spanish Strategies. In this sense, a coherent proposal to coordinate tax and Social Security regulations in this point is made.
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Derecho, Departamento de Derecho Financiero y Tributario, leída el 22-01-2016