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La «Dualización» Del Impuesto Sobre La Renta De Las Personas Físicas: Concepción Sintética Del Gravamen Versus Impuesto Dual

Author

Listed:
  • Enrique Ortiz Calle

    (Universidad Carlos III de Madrid)

Abstract

La Ley 35/2006 confiere al Impuesto sobre la Renta de las Personas Físicas un carácter marcadamente analítico en que las rentas integrantes de la base imponible del ahorro se benefician de un tipo proporcional del 18 por 100. La reforma se sitúa en un contexto de competencia fiscal internacional muy intensa que ha inducido a algunos Estados de nuestro entorno a dar un tratamiento de favor a las rentas del capital. Nuestro IRPF se asemeja en algunos aspectos a los «modelos duales» tempranamente implantados por los países escandinavos. En el trabajo se analizan tanto los argumentos que se han empleado para justificar este cambio de paradigma como los problemas constitucionales que plantea.

Suggested Citation

  • Enrique Ortiz Calle, 2008. "La «Dualización» Del Impuesto Sobre La Renta De Las Personas Físicas: Concepción Sintética Del Gravamen Versus Impuesto Dual," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 129(4), pages 141-174, December.
    • Handle: RePEc:hpe:crotri:y:2008:v:129:i:4:p:141-174
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    File URL: https://www.ief.es/vdocs/publicaciones/1/129.pdf#page=141
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    More about this item

    Keywords

    Rentas del capital; Impuesto Dual; competencia fiscal internacional; progresividad; igualdad.;
    All these keywords.

    JEL classification:

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

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