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Reflexiones Críticas En Torno Al Límite Conjunto De Imposición Renta/Patrimonio: La Necesaria Determinación De Un Escudo Fiscal De No Confiscatoriedad

Author

Listed:
  • Jorge de Juan Casadevall

    (UIC de Barcelona)

Abstract

El autor analiza el límite conjunto de imposición renta/patrimonio del art. 31.1 de la Ley del Impuesto sobre el Patrimonio, que sitúa el umbral impositivo máximo en el 60% de las bases imponibles de la renta, pero que, en ocasiones puede ser superior. Este umbral impositivo está alejado de los estándares de imposición máxima de otros sistemas tributarios de nuestro entorno y de la jurisprudencia del Tribunal Europeo de Derechos Humanos, que lo sitúa alrededor del 50% de la renta. Tras un examen de la jurisprudencia comparada, se defiende la necesidad de implementar un escudo fiscal similar, cuya trasgresión determine la existencia de confiscatoriedad.

Suggested Citation

  • Jorge de Juan Casadevall, 2024. "Reflexiones Críticas En Torno Al Límite Conjunto De Imposición Renta/Patrimonio: La Necesaria Determinación De Un Escudo Fiscal De No Confiscatoriedad," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 193(4), pages 83-101, December.
    • Handle: RePEc:hpe:crotri:y:2024:v:193:i:4:p:83-101
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2402/2957
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    More about this item

    Keywords

    límite de imposición; escudo fiscal; Tribunal Europeo de Derechos Hu-manos; Impuesto sobre el Patrimonio; Impuesto sobre la Renta de las Personas Físicas.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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