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Lo primero: la familia

Eugenio Nasarre | 59 comentarios valoración: 3  570 votos
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Me parece una buena noticia el nombramiento del profesor Manuel Lagares como presidente del “comité de expertos” encargado de trazar la propuesta de la reforma fiscal a la que se ha comprometido el Gobierno. El profesor Lagares fue, precisamente, el que hace ya quince años elaboró el modelo de l que fue la primera reforma fiscal del gobierno Aznar.

Una de las innovaciones de aquella reforma fue la introducción del “mínimo personal y familiar”  como elemento básico para determinar la capacidad de pago de los contribuyentes. Si recuerdan quienes no son tan jóvenes, las unidades familiares estaban maltratadas por el Fisco, sobre todo las que dependían de una fuente de ingresos. Se daba la injusta paradoja de que, con igualdad de rentas,  un matrimonio sin hijos con dos fuentes de ingresos tuviera que pagar menos a Hacienda que otro con cuatro hijos. Aquella aberrante situación cambió con la reforma de 1998 inspirada por el profesor Lagares. La introducción del “mínimo familiar exento” alivió la carga fiscal de las familias.

Pero el tratamiento fiscal a las familias, a pesar de aquel avance, ha quedado notoriamente insuficiente desde el punto de vista de la justicia tributaria, que propugna nuestra Constitución. Por poner un solo ejemplo, el mínimo familiar exento de un familia con dos hijos está hoy establecido en 1.100 euros mensuales. Los mínimos fijados en la ley para cada hijo están muy infravalorados por una falsa concepción de las llamadas “economías de escala”.

La nueva “Comisión Lagares” tiene ahora una gran oportunidad para mejorar el tratamiento fiscal a la familia y debería ser éste uno de sus objetivos principales. No creo que deba cambiar el modelo del “mínimo familiar exento”, que me parece un criterio razonable y justo. Lo que debe hacer es elevar substancialmente las cuantías de los mínimos establecidos para cada hijo hasta acercarlos o igualarlos a los fijados para el contribuyente. Los efectos económicos de esta medida, además, serían beneficiosos para el consumo y, por tanto, para la actividad económica. Porque, sencillamente, incrementaría la capacidad de gasto de las familias (y, no lo olvidemos, el 21 por 100 de esos pagos retornaría a Hacienda mediante el IVA) y sentaría las bases fiscales con criterios más sociales.

Ciertamente para salir de la crisis necesitamos imperiosamente una modernización de nuestro sistema fiscal. Las sucesivas subidas de los impuestos han creado una maraña tributaria que ha dejado de tener coherencia y de responder a los principios consagrados en la Constitución. Necesitamos impuestos moderados, con criterios de justicia y que sirvan para que pueda desenvolverse una economía moderna. Pero la perspectiva de la familia debe ser el primero de los principios que la Comisión de expertos ha de tener en cuenta. Me consta la sensibilidad del profesor Lagares y por eso deposito no pocas esperanzas en el trabajo que se le ha encomendado.

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