Procedimientos de infracción de la Comisión Europea para España en el mes de mayo. La Comisión pide a España…
La Comisión Europea ha presentado el paquete de procedimientos de infracción de mayo 2024, pidiendo a España que:
- modifique sus normas sobre plusvalías de los contribuyentes no residentes abonadas a plazos,
- que notifique las medidas de transposición de la Directiva «Pilar 2»
- y que elimine las condiciones adicionales restrictivas de los diferimientos fiscales en los casos de escisiones de empresas.
La Comisión Europea ha emprendido acciones jurídicas contra diversos Estados miembros que no han cumplido las obligaciones que les incumben en virtud del Derecho de la Unión. Estas decisiones, que abarcan distintos sectores y ámbitos de actuación de la Unión Europea, tienen por objeto velar por la correcta aplicación del Derecho de la Unión en beneficio de los ciudadanos y de las empresas.
Pueden consultarse las principales decisiones en este enlace.
Destacamos a continuación las principales decisiones tomadas contra España en materia tributaria:
Que modifique sus normas en materia de imposición de las plusvalías de los contribuyentes no residentes abonadas a plazos
La Comisión Europea ha decidido hoy enviar un dictamen motivado a España por no haber adaptado sus normas sobre la imposición de las plusvalías obtenidas en España por parte de contribuyentes no residentes a la libre circulación de capitales (artículo 63 del TFUE).
En el caso de las plusvalías procedentes de una transferencia de activos cuando el pago se aplaza más de un año o se abona a plazos durante un período superior a un año, los contribuyentes residentes tienen la opción de pagar el impuesto cuando se devengan las plusvalías o de aplazarlo y pagarlo proporcionalmente sobre la base del flujo de efectivo. Sin embargo, a los contribuyentes no residentes no se les ofrece esta opción de aplazamiento y tienen que pagar el impuesto cuando se devengan las ganancias patrimoniales en el momento de la transferencia de los activos.
La Comisión inició un procedimiento de infracción enviando una carta de emplazamiento a España el 2 de diciembre de 2021. Dado que España no ha adaptado su legislación a las exigencias del Derecho de la UE, la Comisión ha decidido enviar un dictamen motivado a España, que dispone ahora de dos meses para responder y adoptar las medidas necesarias. De no hacerlo, la Comisión podría optar por remitir el asunto al Tribunal de Justicia de la Unión Europea.
Que notifiquen las medidas de transposición al ordenamiento jurídico interno de la Directiva «Pilar 2»
La Comisión Europea ha decidido hoy enviar un dictamen motivado a España, Chipre, Letonia, Lituania, Polonia y Portugal por no haber notificado medidas de transposición al Derecho interno de la Directiva (UE) 2022/2523 del Consejo, de 14 de diciembre de 2022, relativa a la garantía de un nivel mínimo global de imposición para los grupos de empresas multinacionales y los grupos nacionales de gran magnitud en la Unión (Directiva «Pilar 2»).
La Comisión considera prioritaria la solución de dos pilares, que exige que todas las grandes empresas multinacionales paguen un tipo impositivo efectivo mínimo del 15 %. Todos los Estados miembros de la UE tenían que poner en vigor la legislación necesaria para cumplir la Directiva «Pilar 2» a más tardar el 31 de diciembre de 2023. Hasta la fecha, la mayoría de los Estados miembros de la UE han cumplido estas obligaciones. Sin embargo, España, Chipre, Letonia, Lituania, Polonia y Portugal todavía no han notificado sus medidas nacionales de ejecución. Por lo tanto, la Comisión ha decidido enviar un dictamen motivado a estos Estados miembros, que disponen ahora de dos meses para responder y adoptar las medidas necesarias. De no hacerlo, la Comisión podría optar por remitir el asunto al Tribunal de Justicia de la Unión Europea.
Que elimine las condiciones adicionales restrictivas de los diferimientos fiscales, con arreglo a la Directiva sobre fusiones, en los casos de escisiones de empresas
La Comisión Europea ha decidido hoy llevar a España ante el Tribunal de Justicia de la Unión Europea por haber introducido en su Derecho nacional condiciones adicionales que restringen las normas armonizadas de la UE en materia de escisiones de empresas (Directiva 2009/133/CE del Consejo, «la Directiva sobre fusiones»). La Directiva sobre fusiones garantiza que las reorganizaciones de las empresas, como las fusiones y las escisiones, no se vean obstaculizadas por la tributación en el momento de la reestructuración. En principio, la tributación de las plusvalías resultantes de dicha reorganización debe diferirse a una venta o enajenación posterior de los activos y las acciones. Sin embargo, la legislación española establece condiciones restrictivas para la totalidad de las escisiones de empresas. El diferimiento del pago del impuesto no se concederá si los accionistas de la sociedad escindida no reciben la misma proporción de acciones en todas y cada una de las sociedades resultantes de la escisión, a menos que los activos adquiridos sean ramas de actividad.
La Comisión envió un dictamen motivado a España en noviembre de 2019. Desde entonces, España sigue sin haber adaptado la Directiva sobre fusiones de forma plenamente conforme con el Derecho de la UE, lo que genera unas condiciones de competencia desiguales para las empresas que operan en todo el mercado interior. Dado que las autoridades españolas no han adoptado ninguna medida adecuada para dar cumplimiento al dictamen motivado de la Comisión, la Comisión considera que los esfuerzos de las autoridades han sido insuficientes hasta la fecha, por lo que lleva a España ante el Tribunal de Justicia de la Unión Europea.
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