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- Capítulo III. La Interpretaciónd de los Convenios de Doble Imposición. Cuestiones Concretas. Especial Referencia a la Doctrina Administrativa y a la Jurisprudencia Española
Métodos para evitar la doble imposición, no discriminación e intercambio de información
Author | Aurora Ribes Ribes |
Profession | Doctora en Derecho. Profesora Ayudante de Derecho Financiero y Tributario. Universidad de Alicante |
V. MÉTODOS PARA EVITAR LA DOBLE IMPOSICIÓN, NO DISCRIMINACIÓN E INTERCAMBIO DE INFORMACIÓN
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MÉTODOS DE CORRECCIÓN DE LA DOBLE IMPOSICIÓN INTERNACIONAL
Analizando, en primer término, la interpretación y aplicación de la norma relativa a los métodos para evitar o paliar la doble imposición contenida en los tratados bilaterales suscritos por España, cabe significar ante todo la escasez de pronunciamientos administrativos y judiciales en torno a esta materia a nivel doméstico.
Lejos de efectuar un pormenorizado estudio (183) del contenido de los sistemas de exención e imputación, alojados respectivamente en las letras A y B del artículo 23 CM OCDE, nos limitaremos antes al contrario a recordar de forma sucinta en qué consisten aquéllos, como base para las necesarias precisiones hermenéuticas que reseñaremos a continuación.
En líneas generales, el método de exención implica la renuncia por parte del Estado de residencia al gravamen de todos los elementos de renta o patrimonio generados fuera de su territorio que, de esta manera, resultan sólo sometidos a tributación en el Estado de la fuente. A su vez, este sistema presenta dos variantes, pudiendo hablarse de exención íntegra cuando el Estado de residencia no tiene en cuenta, a ningún efecto tributario, las rentas del contribuyente sujetas a imposición en el Estado de origen de las mismas y, de exención con progresividad, cuando el Estado de residencia únicamente toma en consideración aquellas rentas en orden a calcular el tipo de gravamen pertinente que, sin embargo, sólo será aplicable sobre el resto de rentas o patrimonio del contribuyente, tal y como señalan los apartados 13 y 14 de las consideraciones generales previas a los Comentarios en torno a este precepto (184).
Por otro lado, de acuerdo con el método de imputación (también denominado ‘método de crédito fiscal’) el Estado de residencia integra en la base imponible las rentas o patrimonio procedentes del Estado de la fuente, si bien queda obligado a deducir, total o parcialmente, el impuesto satisfecho con carácter previo en este último país. La imputación íntegra conlleva la deducción en el Estado de residencia de la totalidad del impuesto ya pagado en el Estado de la fuente por esa misma renta o patrimonio, mientras que en la imputación ordinaria se establece un límite máximo a la deducción, consistente en la cantidad que hubiera correspondido pagar en el Estado de residencia si la renta se hubiera obtenido en tal Estado...
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- Capítulo III. La interpretaciónd de los convenios de doble imposición. Cuestiones concretas. Especial referencia a la doctrina administrativa y a la jurisprudencia española
- Cuestiones generales
- Ambito de aplicación y residencia
- Tratamiento interpretativo de las distintas rentas
- Patrimonio
- Métodos para evitar la doble imposición, no discriminación e intercambio de información
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