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Una reforma fiscal justa y racional

José Manuel de Torres | 80 comentarios valoración: 3  96 votos
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El programa con el que el Partido Popular alcanzó la mayoría absoluta en las elecciones generales de 2011 proponía 10 medidas fundamentales para reformar el sistema tributario español con el objetivo de hacerlo “más equitativo, más eficiente y menos distorsionador de la actividad económica”.

Desgraciadamente, al llegar al Gobierno, la realidad y la crisis económica se impuso con toda su crudeza y la promesa de contención y bajada de impuestos se topó con el déficit mastodóntico de las Administraciones Públicas, con una deuda del Estado disparada, con unas dificultades extremas de financiación en los mercados internacionales, con un sistema de cajas de ahorro en quiebra y con una herencia económica socialista tan lamentable que, para evitar el rescate financiero exterior, se tuvieron que impulsar durante los dos siguiente años unas políticas fiscales y económicas muy duras y contrarias en muchos casos a lo que el programa popular preconizaba. Así se subieron casi todos los impuestos y tan sólo en la lucha contra el fraude se actuó con una diligencia no siempre bien entendida en aras de mejorar la recaudación y los ingresos.

En pocas palabras, el equilibrio financiero no pasó entonces tanto por suprimir gastos o reducir impuestos como por todo lo contrario, y se produjo un incremento sostenido de la presión fiscal que los trabajadores españoles, sobre todo las clases medias, han sufrido con resignación desde hace más de dos años. Una presión fiscal, supuestamente reversible, pero que ha sido especialmente sangrante en lo referente al incremento de tipos impositivos en el IVA, IRPF, Sociedades o IBI.

Sin embargo, parece que las tornas están cambiando y es ahora cuando, superado en teoría lo peor de la crisis, y adivinándose en el horizonte algunos indicios tibios pero esperanzadores de recuperación económica (al menos en la macroeconomía), el Gobierno de Mariano Rajoy anuncia una reforma fiscal equitativa y racional que cumpla de alguna manera no sólo con su propósito primero de rebajar la presión fiscal a los españoles, sino que ordene, redistribuya y simplifique el sistema tributario español y traslade a la sociedad esa sensación de mejora económica. Y para ello se ha embarcado en una propuesta de reforma fiscal cuyas líneas generales, aún por perfilarse, están por ver hasta dónde darán cumplimiento a las medidas de su bienintencionado programa electoral.

Son muchos los expertos que piensan que la reforma se trata sólo de un mero maquillaje fiscal, de una redistribución de impuestos (IRPF, sobre todo) y tasas, y que será difícil que una verdadera rebaja de impuestos, en el sentido más económicamente liberal, llegue a producirse, sobre todo si eso pudiera significar a la larga una disminución de la recaudación global que el Ministerio de Hacienda y su titular no contemplan. En todo caso, las expectativas están abiertas y, por pequeño que sea, cualquier alivio en la presión económica de las maltrechas familias y empresas españolas será bienvenido.

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