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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
Patrimonio
Author | Aurora Ribes Ribes |
Profession | Doctora en Derecho. Profesora Ayudante de Derecho Financiero y Tributario. Universidad de Alicante |
IV. PATRIMONIO
No obstante la práctica ausencia de manifestaciones relevantes en esta sede por parte de nuestras instancias administrativas, procede efectuar empero un somero análisis de los criterios a través de los cuales el artículo 22 CM OCDE disciplina el tratamiento del patrimonio desde el punto de vista tributario.
Tomando como punto de partida el propio tenor del precepto — observado mayoritariamente en los acuerdos bilaterales suscritos por España— y de los Comentarios al mismo, conviene destacar la identidad estructural existente entre esta norma y el artículo 13 CM OCDE relativo a las ganancias de capital. En efecto, mientras la regla general se ubica sistemáticamente en el artículo 22 (4) CM OCDE, los tres apartados precedentes de este artículo contienen excepciones a aquélla cuando el patrimonio viene integrado por bienes inmuebles, bienes muebles que formen parte del activo de un establecimiento permanente o una base fija en el otro estado contratante o bien por buques o aeronaves explotados en tráfico internacional, o afectos a la explotación de los mismos, alojadas respectivamente en los apartados 1, 2 y 3 del artículo 22.
El primer aspecto a cuya clarificación se dirigen los Comentarios es el ámbito objetivo del precepto que, no habiendo experimentado modificación alguna desde el CM OCDE de 1977, sólo despliega su eficacia en relación con los impuestos sobre el patrimonio. Quedan excluidos, por consiguiente, los impuestos sobre sucesiones y donaciones, en relación con los cuales cabe negociar tratados bilaterales específicos entre los Estados, y los gravámenes sobre transmisiones patrimoniales.
Aun cuando la premisa adoptada por el CM OCDE radica en considerar los impuestos sobre el patrimonio como una imposición complementaria respecto de las rentas generadas por un patrimonio determinado, confiriendo en buena lógica el derecho a gravar este último al Estado que sujeta a tributación aquellas rentas, no es menos cierto que esta regla deviene insuficiente por cuanto tales rentas no siempre se gravan en el mismo Estado.
A nuestro juicio, dada la escasez de conflictos hermenéuticos en esta materia, los apartados 3 a 5 de los Comentarios al artículo 22 CM OCDE 2000 se limitan a reiterar lo ya explicitado, sistemáticamente, en los apartados 1, 2 y 3 de aquella norma. En otras palabras, vuelve a insistirse, en primer lugar, sobre la posibilidad otorgada al Estado de situación de los bienes inmuebles integrantes del patrimonio en...
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