Publication: La armonización de la base imponible común consolidada del Impuesto sobre Sociedades y su incidencia en el sistema tributario español
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2017-01-19
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Universidad Complutense de Madrid
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Abstract
El 16/03/2011 la Comisión Europea aprobó la propuesta de Directiva del Consejo (COM (2011) 121 final) relativa a una base imponible consolidada común del Impuesto sobre Sociedades (BICCIS) Según su Exposición de Motivos, el establecimiento de una base imponible consolidada común del impuesto sobre sociedades (BICCIS)tiene por objeto superar algunos de los principales obstáculos al crecimiento en el mercado único ya que “al no existir una normativa común en el ámbito del impuesto sobre sociedades a menudo la interacción de los regímenes fiscales nacionales provoca una tributación excesiva y una doble imposición que hace que las sociedades tengan que soportar cargas administrativas onerosas y elevados costes de cumplimiento en materia tributaria.” El enfoque común propuesto constituye una iniciativa importante en la senda hacia la supresión de los obstáculos a la plena realización del mercado único pero no supone la armonización de los tipos impositivos lo que, a juicio de la Comisión, permitiría mantener cierto grado de competencia fiscal dentro del mercado interior. En la medida en que se prevé la compensación de pérdidas a escala transfronteriza, reduciría la base imponible común si bien, según la Comisión, el método de amortización del inmovilizado permitiría paliar, en parte, este efecto. La gran ventaja para los grupos de empresas consistiría en aplicar un único conjunto de normas fiscales en toda la Unión y tratar con una sola Administración Tributaria (ventanilla única); por ello, a la ventaja de la compensación de las pérdidas transnacionales se añadiría la de la reducción de los costes de cumplimentación del impuesto sobre sociedades y la eliminación de los precios de transferencia en operaciones intragrupo, por efecto de la consolidación contable. Hay que destacar, por último, el carácter facultativo con el que se concibió la aplicación de este régimen, lo que comportaría que las Administraciones nacionales tuviesen que gestionar dos regímenes fiscales diferentes, el nacional y el BICCIS...
The European Commission approved on 16/03/2011 the Proposal for a Council Directive, (COM (2011) 121 final), on a Common Consolidated Corporate Tax Base, (CCCTB). According to the Explanatory Statement, the goal of setting up a common consolidated corporate tax base, (CCCTB), was to overcome some of the main obstacles to growth in the single market “since no common normative exists in the area of corporate taxation the interaction of the national tax systems frequently causes excessive taxation and double taxation that make s corporations support costly administrative expenses and high tax compliance costs.” The proposed common approach is an important initiative on the path towards removing the obstacles to completely achieve the single market but it does not involve the harmonization of tax rates, which, in the opinion of the Commission, would maintain some degree of tax competition within the home market. In as much as the offset cross-border losses are anticipated, it would reduce the common tax base although, according to the Commission, the method of depreciation and amortization would offset, in part, this effect. The big advantage for the groups of corporations would consist of applying just one set of tax regulations in the entire EU and dealing with a single Tax Authority, (one-stop approach); thus, adding the offset of transnational losses to compliance with corporate taxation and the elimination of transfer costs in intra-group transactions as a result of accounting consolidation. Lastly, we should note the discretionary character with which the application of the scheme was devised, which would entail national Authorities managing two different tax regimes, both the national regime and the CCCTB...
The European Commission approved on 16/03/2011 the Proposal for a Council Directive, (COM (2011) 121 final), on a Common Consolidated Corporate Tax Base, (CCCTB). According to the Explanatory Statement, the goal of setting up a common consolidated corporate tax base, (CCCTB), was to overcome some of the main obstacles to growth in the single market “since no common normative exists in the area of corporate taxation the interaction of the national tax systems frequently causes excessive taxation and double taxation that make s corporations support costly administrative expenses and high tax compliance costs.” The proposed common approach is an important initiative on the path towards removing the obstacles to completely achieve the single market but it does not involve the harmonization of tax rates, which, in the opinion of the Commission, would maintain some degree of tax competition within the home market. In as much as the offset cross-border losses are anticipated, it would reduce the common tax base although, according to the Commission, the method of depreciation and amortization would offset, in part, this effect. The big advantage for the groups of corporations would consist of applying just one set of tax regulations in the entire EU and dealing with a single Tax Authority, (one-stop approach); thus, adding the offset of transnational losses to compliance with corporate taxation and the elimination of transfer costs in intra-group transactions as a result of accounting consolidation. Lastly, we should note the discretionary character with which the application of the scheme was devised, which would entail national Authorities managing two different tax regimes, both the national regime and the CCCTB...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Derecho, Departamento de Derecho Financiero y Tributario, leída el 11/01/2016