El ministro de Hacienda de la época, el afamado Don Cristóbal Montoro, llanero solitario para los amigos de Partido, impulsó en las postrimerías del 2016 con el RDL 2/2016 de 30 de septiembre, un tipo “mínimo” del 23% del resultado contable para empresas con cifra neta de negocio superior a 10 millones de euros, dando nacimiento a la Disposición adicional decimocuarta de la LIS. La idea era descabellada pero no nueva, esa tropelía del pago fraccionado mínimo ya había existido con anterioridad en el 2013 para empresas con cifra de negocio superior a 20 millones de euros, sólo que, a un tipo ostensiblemente inferior, el 12% del resultado contable.
Y fíjense ustedes que a pesar del carácter autónomo que confiere la LGT a la retención o pago fraccionado, y de su notoria y decisiva incidencia en la recaudación de la obligación tributaria principal (más del 95% de la recaudación del IS proviene de los pagos fraccionados), aquellos grandes tecnócratas de la cosa pública tuvieron la falta de cortesía parlamentaria de tramitarlo en formato “Soft law” con un vulgar y anodino RDL.
Así que la cuestión de inconstitucionalidad no se hizo esperar, y con el número 1021-2019, promovida por la Sección 7ª de la Sala de lo Contencioso-Administrativo de la Audiencia Nacional, se planteó respecto del artículo único del Real Decreto-ley 2/2016 por posible vulneración de los arts. 86.1 y 31.1, ambos de nuestra Constitución.
Los fundamentos jurídicos y el razonamiento del TC se centró en la legalidad del uso del decreto-ley en materia tributaria. Cuando la Constitución autoriza el establecimiento de prestaciones patrimoniales de carácter público dispone que tenga lugar “con arreglo a la ley” (art. 31.3 CE), de modo que cualquier prestación patrimonial de carácter público, de naturaleza tributaria o no, debe fijarse por la propia ley o con arreglo a lo dispuesto en la misma.
De la misma manera que la Constitución ha sometido al imperio de la ley, con carácter general, el establecimiento de prestaciones patrimoniales de carácter público, cuando tienen naturaleza tributaria, ha condicionado los instrumentos normativos a través de los cuales se puede cumplir con aquella reserva, pues no sólo limita el uso del decreto-ley a aquellos supuestos en los que no se afecte a los deberes de los ciudadanos regulados en el art. 86.1 CE y, concretamente, al deber de contribuir de todos al sostenimiento de los gastos públicos (art. 31.1 CE), sino que impide también la utilización de la Ley de presupuestos como instrumento para “crear tributos” (art. 134.7 CE).
A juicio del TC para determinar si ha existido afectación del deber de contribuir al sostenimiento de los gastos públicos, el RDL nunca puede alterar el régimen general ni los elementos sustantivos o nucleares de los tributos que incidan de forma sustancial en la determinación de la carga tributaria, afectando con ello el deber general de los ciudadanos al sostenimiento de los gastos públicos.
De acuerdo con lo anterior, algunos vimos con claridad opalina que el RDL 2/2016 y su consecuente Disposición Adicional Decimocuarta de la LIS, alteraban significativamente tanto cualitativa como cuantitativamente la posición del obligado tributario en relación con su capacidad económica en el conjunto del sistema tributario y por ello presentaba visos manifiestos de inconstitucionalidad como así estimo finalmente el Tribunal declarando los preceptos nulos.
La estimación del Tribunal Constitucional del motivo de inconstitucionalidad por violación del artículo 86.1 de CE hizo innecesaria el análisis jurídico de la otra posible lesión invocada, la del principio de capacidad económica prevista en el artículo 31.1 CE.
Distinta suerte corrió su coetáneo el RDL 3/2016 que introdujo una batería de medidas más transgresoras y de mayor calado que redundaron en una elevación considerable de las cuotas del Impuesto de muchas empresas y grupos fiscales, desde el ejercicio 2016, y que afectan a elementos esenciales de la liquidación del mismo tales como (i) el establecimiento de mayores limitaciones en la compensación de las bases imponibles negativas y las deducciones por doble imposición, (ii) la imposición de una reversión mínima obligatoria, en quintas partes, de los deterioros del valor de participaciones, y (iii) la no deducibilidad de las pérdidas fiscales derivadas de la transmisión de participaciones en otras entidades.
En este auto el TC consideró que la Audiencia Nacional no cumplió correctamente con el trámite de audiencia que debía conceder a las partes y al Ministerio Fiscal, apreciando también un déficit en la formulación del juicio de aplicabilidad y relevancia en la cuestión de inconstitucionalidad planteada que llevó al TC a inadmitir a trámite.
No obstante en fecha reciente ha trascendido que la Audiencia Nacional ha vuelto a plantear cuestión de inconstitucionalidad del RDL 3/2016 cuya dirección letrada se atribuyen varios despachos. Ya saben ustedes que el éxito tiene muchos padres mientras que el fracaso es huérfano.
Los efectos de la primera declaración de inconstitucionalidad se limitaron en el tiempo, por cuanto que la modificación legislativa contenida en el Real Decreto-Ley 2/2016, fue recogida con posterioridad en la Ley de Presupuestos para 2018, desapareciendo, a partir de entonces, el reproche de inconstitucional de dicha medida.
En esta ocasión, la situación es distinta, y de declararse la inconstitucionalidad del Real Decreto-Ley 3/2016, sus efectos no se agotarían en el tiempo, por cuanto que las medidas contenidas en el mismo no han sido transpuestas con posterioridad por una Ley ordinaria ni reconocidas por una Ley de Presupuestos.
¿Y ahora? a verlas venir.
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