El 4 de diciembre de 2020, el Senado aprobó la Ley 27.605 pomposamente llamada “de Aporte Solidario y Extraordinario para ayudar a morigerar los efectos de la pandemia”, más conocida como impuesto a las grandes fortunas, un proyecto del Diputado Máximo Kirchner.
Fue publicada en el Boletín Oficial el 18 de diciembre de aquel año, y generó mucha resistencia por parte del bloque de Juntos por el Cambio y de empresarios, que consideraron que la iniciativa atentaba contra las inversiones, y que además generaba una doble imposición con el impuesto ya existente a los Bienes Personales. Así mismo, advertían que el tema se iba a judicializar. Y así ocurrió.
El últiimo 14 de mayo, Ana Cecilia Materia, representada por la Dra. Mirta Beatriz Cacciolato, solicitó “el urgente dictado de medida cautelar”, por lo que en las últimas horas, el titular del Juzgado Federal 4 de Mar del Plata, Alfredo López, resolvió en su favor “ordenando a la Administración Federal de Ingresos Públicos (A.F.I.P.-D.G.I.), se abstenga de aplicar lo dispuesto por la Ley 27.605 hasta tanto se resuelva la presente acción en forma definitiva”.
Se trata de una resolución que puede generar un fuerte impacto en el cobro de un impuesto que muchos lo califican de “confiscatorio”.
El “Aporte solidario y extraordinario” aprobado a fines del año pasado establece un pago por única vez sobre los patrimonios de las personas humanas que tiene el carácter de emergencia, “alcanzando a las personas humanas y sucesiones indivisas residentes en el país por la totalidad de sus bienes en el país y en el exterior y las residentes en el exterior por la totalidad de sus bienes en el país, en ambos casos existentes al 18/12/2020, cuando excedan los $ 200.000.000 (doscientos millones de pesos)”, según consta en la Ley.
Así mismo, estipula que “los bienes deberán ser valuados según las normas del impuesto sobre los bienes personales, independientemente del tratamiento que revistan los mismos frente al impuesto y sin deducción de mínimo no imponible”.
Este punto es lo que generaría la llamada “doble imposición”. La alícuota a aplicar será de entre el 2% y el 3,5% para el caso de bienes en el país, y para bienes en el exterior, la alícuota será de entre el 3% y el 5,25%, según el patrimonio gravado.
El pasado 2 de mayo, la AFIP “informó que se recaudaron ingresos por más de $ 223.000 millones, como resultado de que el 80% de los contribuyentes lo pagó, unas 10.000 personas.
Según estimaciones oficiales, serían 12.000 individuos los alcanzados por el impuesto, y se esperaba recaudar más de $300.000 millones. Se calcula que hay 200 acciones legales en curso en el país contra el “aporte solidario”. En ese sentido, la resolución del Juez Alfredo López se torna muy trascendente.
Además de conceder la medida cautelar, el magistrado le ordena al organismo recaudador que se abstenga de “iniciar fiscalizaciones impositivas, o dictar cualquier otro acto o resolución por el que se pretenda hacer exigible el cumplimiento de obligaciones formales o materiales, ya sea presentación de declaraciones juradas, pago del tributo, determinación de oficio, cumplir con régimen informativo y/o sancionar a través de multas y/o cualquier otro tipo de medidas administrativas que configuren sanciones impropias, relacionadas con el tributo creado por la Ley 27.605”.
En otro párrafo, afirma que “se encuentran reunidos los recaudos procesales que avalan y justifican” el dictado de la cautelar.
Ana Cecilia Materia acreditó, mediante la presentación de una certificación contable, que de tener que abonar el “Aporte Solidario” establecido, “se consume el ciento por ciento de su rentabilidad del período 2020 y además debe utilizar el capital”.
La empresaria marplatense confirma su postura alegando que “si se analiza el Impuesto sobre los Bienes Personales que grava la misma capacidad contributiva, la alícuota efectiva (aporte solidario) sobre la renta del año 2020 es mayor”.
Respecto al nuevo impuesto, el monto a pagar es de $13.996.728,25, mientras que la renta obtenida por el ejercicio 2020 es $10.259.137,01, “configurando una tasa efectiva sobre el rendimiento obtenido del 136,43 %”.
“Sumado a ello”, agrega el juez, “debe abonar el Impuesto sobre Bienes Personales en la suma de $ 6.851.253,33, que es una tasa efectiva del 66,78% de la renta del ejercicio”.
De allí surge que “el “aporte solidario y extraordinario” provoca una manifiesta absorción de la renta y el patrimonio ya gravado por Bienes Personales porque se consume más del ciento por ciento del rendimiento”.
Debido a que ya venció el plazo de pago del impuesto, el Dr. López consideró en su resolución el “peligro en la demora” que implicaría acceder tardíamente a la pretensión de la actora.
Es por ello que “denegar en este caso una cautela ocasionaría un perjuicio irreparable, que se tornaría de difícil solución ulterior”. Y señala a tal efecto que “el peligro se configura porque la A.F.I.P .- D.G.I. se encuentra habilitada para iniciar una verificación impositiva con la pretensión de determinar de oficio la materia imponible, la traba de medidas cautelares, la exigencia del tributo y las eventuales sanciones represivas, y sin perjuicio de que la determinación efectuada por el Fisco es apelable ante el Tribunal Fiscal, una vez dictada la sentencia por dicho organismo, el mismo puede librar boleta de deuda e inclusive aplicar sanciones penales”.
Aunque aún no se resolvió la cuestión de fondo, la resolución judicial es de vital importancia. Mucho más en un país donde, además de la grave crisis económica ocasionada por la pandemia de coronavirus y la cuarentena, la presión impositiva alcanzó el récord del 32% en todo 2020, uno de los peores años de la historia argentina.
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