Acceso usuarios
José Francisco Sanz Castaño
En el presente artículo se analiza la exención por empresa familiar en el Impuesto sobre el Patrimonio. Se partirá de una base doctrinal que estudia la congruencia en la exención con los principios de capacidad económica, igualdad y progresividad. Se trata de un beneficio concebido con una finalidad extrafiscal que inicialmente pretendía proteger el empleo y la continuidad de las pequeñas y medianas empresas, y que finalmente ha evolucionado hacia un régimen regresivo. Favoreciendo de esta manera a patrimonios de gran dimensión mediante un cumplimiento meramente formal de los requisitos legales. Sobre la base de tal análisis se proponen medidas de reforma como la incorporación de una cláusula de sustancia económica, el condicionamiento del beneficio al mantenimiento del empleo, la dirección efectiva y la reinversión de beneficios, y la introducción de límites cuantitativos al valor exento.
This article analyzes the exemption for family businesses in Wealth Tax. It starts from a doctrinal basis that studies the consistency of the exemption with the principles of economic capacity, equality, and progressivity. It argues that a benefit designed for extra-fiscal purposes, intended to protect employment and the conThis article analyzes the exemption for family businesses in Wealth Tax. It starts from a doctrinal basis that studies the consistency of the exemption with the principles of economic capacity, equality, and progressivity. It argues that a benefit designed for extra-fiscal purposes, intended to protect employment and the continuity of small and medium-sized enterprises, has evolved into a regressive regime. It favors large estates through merely formal compliance with legal requirements.Based on this analysis, reform measures are proposed, such as the incorporation of an economic substance clause, the conditioning of the benefit on the maintenance of employment, effective management, and the reinvestment of profits, and the introduction of staggered quantitative limits on the exempt value.tinuity of small and medium-sized enterprises, has evolved into a regressive regime. It favors large estates through merely formal compliance with legal requirements.Based on this analysis, reform measures are proposed, such as the incorporation of an economic substance clause, the conditioning of the benefit on the maintenance of employment, effective management, and the reinvestment of profits, and the introduction of staggered quantitative limits on the exempt value.
