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Criterios para una reforma del Impuesto sobre Sociedad (IS)

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  • Emilio Albi

Abstract

El diseño de un nuevo IS, simplificado, estable y eficiente, parte de definir una base imponible amplia, siguiendo criterios BEPS y de la UE. Unas pautas adecuadas se contienen en la propuesta BICIS. Resulta especialmente relevante la inclusión en la base del mecanismo AGI para el incremento del capital y las reservas de las empresas. El tipo nominal de gravamen se situaría, probablemente, más cerca del 20% que del tipo vigente. Los estímulos fiscales deberían limitarse, en esencia, a las actividades de I+D. Hace falta podar el número de Disposiciones Adicionales y Transitorias (aun con pérdida de ingresos) y de regímenes especiales. De esta manera se puede obtener una recaudación razonable del IS y lograr una mejora importante para la economía española.

Suggested Citation

  • Emilio Albi, 2017. "Criterios para una reforma del Impuesto sobre Sociedad (IS)," Policy Papers 2017-12, FEDEA.
    • Handle: RePEc:fda:fdapop:2017-12
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