¿Qué es un Paraíso Fiscal?

Por: Patricio Valdés, académico escuela de Derecho, Universidad Central.

 

 

Un paraíso fiscal es un territorio de baja o inexistente tributación que, mediante normas jurídicas en materia tributaria, transparencia, bancaria, entre otras, aseguran la discreción en cuanto a información de sus transacciones, con la ausencia absoluta de registros, formalidades y controles.
Su trascendencia es tal, que a fines del Siglo XX se estimaba que la mitad del comercio mundial pasaba por paraísos fiscales, hoy se calcula que un tercio del PIB mundial se esconde en dichos territorios.
En relación a los ‘Panama Papers’ debemos considerar que tanto para la OCDE como para España dicho país no representa un paraíso fiscal, ya que ha adoptado una serie de acuerdos de transparencia con otros países. Estos dicen relación con entrega de información a autoridades extranjeras ante solicitud concreta, individualizada y justificada, por investigaciones relativas a la comisión de delitos, lo que permite el rastreo de cuentas bancarias nacionales en esos territorios.
Con los beneficios señalados resulta una práctica frecuente que las empresas acudan a estos paraísos a fin de reducir su carga impositiva, y con ello disminuir sus gastos, resultando más competitivas que aquellas empresas que no incurren en estas prácticas.
Para lograr su objetivo crean estructuras societarias basadas en un holding (organización de sociedades en que una de ellas es propietaria de las demás, manteniendo su control), por medio del cual se ‘reinvierten las utilidades’ en una sociedad constituida en un paraíso fiscal, lo que permite diferir o retrasar el pago del impuesto hasta que dichas utilidades sean reingresadas al país de origen. Con esta forma de operar se permite retrasar el pago de impuestos, y si alguna vez se llegan a pagar será debido a la necesidad de financiar su propia empresa, sin acudir al crédito.
En el caso de los particulares el objetivo es diverso, y se circunscribe a esconder dinero que no ha tributado y se pretende que no tribute nunca, ya sea para eludir el pago del impuesto o bien por tratarse de dinero mal habido. El beneficio se logra debido a la seguridad que entregan las normas relativas a secreto bancario y el ocultamiento de información.
La forma en que el particular actúa es por medio de la constitución de sociedades Offshore, que se caracterizan por la facilidad y rapidez para crearlas, como por el bajo nivel de requisitos o antecedentes que se solicitan, lo que permite absoluta confidencialidad en cuanto a la información que de ellas se entrega.
Sea una u otra manera de desviar ingresos o utilidades a los paraísos fiscales resulta extremadamente nocivo para las economías, afectando a los países de origen del capital ya que la riqueza que ha permitido generar finalmente no paga impuesto en su país, y el alto costo que representa la mantención del gasto público se traslada a otras bases fiscales, como el impuesto a la renta del trabajo, la propiedad y el consumo (IVA), aumentando la brecha entre los distintos estratos sociales e impidiendo una función básica y fundamental del Estado consistente en la redistribución de la riqueza.

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