Miguel Pastor Ruiz de Cenzano. Economista.
En este mes de diciembre 2017 se ha publicado, dentro de la Ley de Presupuestos para 2018 para Andalucía, una importante modificación en el Impuesto de Sucesiones y Donaciones, que viene a corregir en algún modo las onerosas diferencias entre la fiscalidad soportada en las herencias para los residentes en esta Comunidad Autónoma respecto de gran parte de otras Comunidades del Estado.
Como dice la exposición de motivos de la Ley hay una mejora sustancial en los beneficios fiscales autonómicos de los herederos directos que reducirá significativamente la carga tributaria de los mismos, quedando la gran mayoría de los contribuyentes andaluces sin tributar por dicho de impuesto.
En el caso de herencias se establece una reducción variable- por heredero- de hasta un millón de euros para los herederos directos (descendientes o adoptados, cónyuges, ascendientes o adoptantes) liquidándose el impuesto por el exceso de dicha cuantía, siempre y cuando su patrimonio preexistente no supere un millón de euros. Se modifica así el límite vigente hasta 31-12-2017 de 250.000 euros de reducción o la alternativa de 200.000 euros para herencias entre 250.000 euros y 350.000 euros y no contar con un patrimonio preexistente superior a 402.678,11 euros.
En el caso de herederos con discapacidad, grado de parentesco más lejano y patrimonio preexistente igual o inferior a 1.000.000 de euros la reducción aplicable es de hasta 250.000 euros.
Por otra parte, en el caso de donación de la vivienda habitual a descendientes con discapacidad que vaya a constituir vivienda habitual del donatario, se establece una reducción del 99% con un límite de 180.000 euros siempre y cuando su patrimonio preexistente no exceda de 402.678,11 euros.
Y finalmente, en el caso de donaciones de dinero a parientes para la constitución o ampliación de una empresa individual o negocio profesional, la base máxima de la reducción será de 1.000.000 de euros frente a los 120.000 euros actuales. (180.000 euros en el caso de personas con discapacidad).
Con estas modificaciones legales – que afectarán a buena parte de la población – se hace más fácil heredar, evitando así las necesarias y dolorosas renuncias que venían registrándose y el traslado de residencias fiscales en busca de mejor trato fiscal.
Hasta que no se unifique la legislación tributaria en materia de sucesiones en todo el Estado, bienvenida la reforma.
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