Miguel Pastor Ruiz de Cenzano. Economista.
La inactividad parlamentaria del año pasado permitió mantener en su integridad la normativa del IRPF de 2017 tras la avalancha de modificaciones que supuso la Ley 26/2014, de 27 de noviembre y la Ley 18/2014, de 15 de octubre, de aprobación de medidas urgentes para el crecimiento, la competitividad y la eficiencia.
Con dicho antecedente, repasamos aquellos aspectos de mayor relevancia para la declaración por el Impuesto sobre la Renta de las Personas Físicas correspondiente al ejercicio 2017.
– Entran en vigor las modificaciones de los artículos 37.1 a); 37.2 y la supresión del art. 37.4 relativos a las normas específicas de valoración en la transmisión de valores.
– Se mantiene en 2017 la excepcionalidad de la disposición transitoria 32ª en relación a los límites para la determinación del rendimiento neto en estimación objetiva del art. 31 por el que se elevaban los límites de aplicación de este régimen, y la disposición adicional 12ª (2017, último ejercicio) sobre límite de compensación de rentas en la base imponible del ahorro.
La Administración se ha mostrado cicatera respecto a la Ley 6/2017, de 24 de octubre, de Reformas Urgentes del Trabajo Autónomo. Entró en vigor – aun cuando el título de la Ley alude a su urgencia – a partir de 1 enero 2018, como si las demandas de los autónomos fueran relativas a nuevas necesidades del presente año.
Criterios interpretativos
Especial atención merece el tratamiento fiscal de acontecimientos que se han venido produciendo en 2017. El Ministerio de Hacienda, de forma oportuna, y a través de la Dirección General de Tributos, ha dictado los correspondientes criterios interpretativos:
– La devolución de intereses por cláusulas suelo: en préstamos hipotecarios con derecho a la deducción de vivienda no se considera deducción indebida si lo percibido amortiza capital. Si se percibe en efectivo, deberá de restituirse en el ejercicio del acuerdo, laudo o sentencia, la deducción indebida de los ejercicios no prescritos si ésta llegó a ejercitarse. Si los intereses devueltos se consideraron en su día gastos a deducir de los rendimientos del capital mobiliario, procederá efectuar declaración complementaria a origen. En el resto de los casos, no constituye ingreso alguno.
– La compensación con bonos de fidelización del Banco de Santander por las acciones del Banco Popular (ganancia patrimonial por la recepción del bono a compensar en la base del ahorro con la pérdida patrimonial de la pérdida de valor de la acción).
Hay que destacar que la mayoría de los datos que se consignarán en las declaraciones ya son conocidos por la administración debido a la masiva presentación de declaraciones informativas por parte de los pagadores, así como la creciente información obtenida de las redes sociales e internet.
La labor de Hacienda
Una vez presentada la declaración, le toca a Hacienda comprobar: persistirán las campañas ya clásicas de comprobación de declaraciones sobre los rendimientos de actividades económicas.
– Las deducciones por adquisición de vivienda para evitar la deducción de las refinanciaciones.
– Las operaciones vinculadas socio-sociedad.
– Las presuntas falsas dietas.
– La tributación de indemnizaciones laborales sin desvinculación laboral la efectiva inclusión como ganancia patrimonial de las subvenciones recibidas
– La correcta declaración de rentas inmobiliarias por cesión de inmuebles para fines turísticos y cualquier otro dato discrepante respecto de los que ya consten a la administración.
Además, del Plan Anual de Control Tributario 2018 y en lo que al IRPF se refiere, las actuaciones irán encaminadas a:
– La verificación censal para comprobar la adecuada utilización de regímenes simplificados de determinación de rentas.
– Las localizaciones de actividad que afecten a los Convenios y Conciertos Económicos; el control de fundaciones y asociaciones sin ánimo de lucro.
– El análisis global del conjunto patrimonial, tanto personal como del entorno familiar,
– La potenciación de la colaboración entre las Agencias Tributarias Estatal y Autonómicas ( Impuesto sobre el Patrimonio, Transmisiones Patrimoniales, Sucesiones y Donaciones) …
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