O recentemente aprobado Real Decreto-Lei 3/2016, establece á eliminación da posibilidade de adiamento ou fraccionamento de determinadas obrigacións tributarias. Principalmente, a norma modifica a regulación básica de adiamentos e fraccionamentos, facendo aínda máis difícil a solicitude e consecución dun certo financiamento do pago dos tributos. Neste sentido, a Administración demostra unha vez máis a súa desconexión coa realidade pois esta flexibilidade de pago permitiu a moitas persoas físicas e xurídicas que sigan cumprindo e atendendo as súas obrigacións fiscais aínda que estean atravesando dificultades financeiras ou algunha tensión de liquidez. O total de adiamentos concedidos desde 2011 suma máis de 30.800 millóns de euros, e dese importe case un 70% beneficiou a Pymes e Autónomos.
O ministro de Facenda, Cristóbal Montoro, defendeu o endurecemento dos adiamentos co argumento de que “non ten sentido económico que, tendo a facilidade de crédito, as empresas finánciense coa Facenda de todos”, pero todo o contrario, a medida non é máis que un xeito de reducir o déficit polo simple efecto contable de anticipar cobros aínda que se restrinxa un dereito dos contribuíntes. En calquera caso, as empresas que obteñen unha moratoria fiscal deben pagar á Administración un interese do 3,75% ou do 3% si presentou un aval, mentres que a taxa de interese practicado polas entidades de crédito e publicado polo Banco de España, é do 9,17% no estado para as operación a curto prazo e Consumo, segundo os últimos datos feitos públicos do mes de Xullo de 2016, polo que os contribuíntes que antes adiaban e fraccionaban as liquidacións tributarias cunha taxa de interese do 3,75% a través da axencia tributaria, van a pasar a ter que soportar unha nova carga financeira das entidades privadas tres veces superior á pública.
Mostrarse inflexible ante un empleador ou pagador de rendas en situación de falta de liquidez ou de crise real o único que servirá é que opte por solucións desesperadas e, en moitas ocasións, recorra ao incumprimento básico da norma para evitar que as actuacións e procedementos executivos da Administración tributaria acabe con calquera posibilidade de recuperación.
A solución pola que se optou ven de publicarse na web da Axencia Tributaria. Unha solución totalmente atípica, por que non se trata dunha Lei ou dun Real Decreto, se non dunha mera instrución publicada na web de Facenda. Unha solución totalmente insuficiente, por que reflexa a posibilidade de adiamento ou fraccionamento para os Autónomos, deixando fora as Pymes que non opten por tributar como persoas físicas e estean establecidas como persoas xurídicas. ¿Que diferenza hai entre un perruqueiro por montar o seu negocio a través duna Sociedade ou como un Autónomo? ¿E as Asociacións sen animo de lucro, ou os Clubs Deportivos? E sobre todo tratase dunha medida totalmente transitoria, xa que pode ser positiva entendendo que evita os problemas nestes primeiros meses, pero que de nada vai servir, se o Goberno do Partido Popular e os Grupos Políticos que aprobaron esta reforma, non a modifican de forma inmediata, xa que a solución dada é totalmente insuficiente e crea unha gran inseguridade xurídica.
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