Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias

• Autores: Lourdes María Jerez Barroso
• Localización: Hacienda Pública Española / Review of Public Economics, ISSN 0210-1173, Nº 197, 2011, págs. 113-146
• Idioma: español
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• Resumen

  • La falta de neutralidad del Impuesto sobre la Renta de Sociedades (IS) con respecto a las decisiones de inversión y financiación ha originado propuestas de bases imponibles más neutrales, cuyo interés ha sido avalado por la experiencia de algunos países que las han puesto en práctica durante los últimos quince años. La motivación de este trabajo es analizar esas bases imponibles alternativas, con el objetivo de reflexionar sobre el futuro diseño del IS en el escenario de una economía globalizada. Finalmente, apostamos por la combinación Comprehensive Business Income TaxAllowance for Corporate Equity para el diseño de un IS más neutral, como fórmula de consenso entre los factores que condicionan su estructura, especialmente el mantenimiento del tipo impositivo nominal en torno a la media de los países europeos.

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