El TJUE aclara cuándo puede el derecho de la UE prohibir las exenciones fiscales
El contexto: exención fiscal en Polonia y posible ayuda de Estado
Ante todo, recordar que una exención constituye una ventaja de la que por ley se beneficia un contribuyente y en virtud de la cual este queda exonerado del pago total o parcial de un tributo.
En el caso que nos atañe, una empresa polaca solicitó acogerse a una exención del impuesto sobre bienes inmuebles prevista por la legislación nacional para los terrenos que contengan infraestructura ferroviaria disponible para operadores ferroviarios. Aunque cumplía con los requisitos establecidos en la normativa polaca, la administración denegó dicha exención alegando que podría constituir una ayuda de Estado no notificada, contraviniendo así el Derecho de la Unión Europea.
Ante esta situación, el Tribunal Supremo de lo Contencioso-Administrativo de Polonia planteó una cuestión prejudicial al Tribunal de Justicia de la Unión Europea (TJUE), con el objetivo de dilucidar si una exención como la contemplada en el derecho interno polaco puede considerarse una ayuda de Estado conforme al artículo 107 del Tratado de Funcionamiento de la Unión Europea (TFUE).
Exención general y ausencia de selectividad: criterios del TJUE
En su análisis, el TJUE concluye que una exención general y abstracta, como la contemplada en la ley polaca, no presenta en principio el carácter de selectividad exigido para calificar como ayuda de Estado. Tal exención se basa en un criterio objetivo y neutro, aplicable a una pluralidad de agentes económicos y no económicos, y no se refiere a características específicas de las empresas beneficiarias ni a sus actividades particulares.
El Tribunal parte del supuesto de que el impuesto sobre bienes inmuebles representa el régimen fiscal “normal” en Polonia. Si la exención se inserta de forma estructural y coherente en este sistema y no introduce diferencias injustificadas, no puede presumirse que confiera una “ventaja selectiva”.
Supuestos en que una exención fiscal sí sería selectiva
El TJUE señala, sin embargo, dos escenarios en los que una exención podría revestir carácter selectivo:
- primero, si forma parte de un sistema tributario diseñado con parámetros manifiestamente discriminatorios;
- y segundo, si los criterios para acogerse a ella exigen cualidades específicas propias de ciertas empresas, de forma que constituyan un grupo homogéneo y favorecido.
En el caso examinado, la exención requiere simplemente que el sujeto pasivo sea titular de terrenos con infraestructura ferroviaria puesta a disposición de operadores ferroviarios. Según el TJUE, este requisito no parece implicar, “ni de hecho ni de Derecho”, una discriminación basada en las características intrínsecas de las empresas, por lo que no cabe calificar la medida como selectiva.
Fines presupuestarios y medioambientales: objetivos legítimos
La sentencia reconoce que la exención perseguía objetivos tanto presupuestarios como medioambientales. Con ello, el legislador polaco no sólo buscaba incentivar el uso del transporte ferroviario, sino también fomentar la rehabilitación de infraestructuras ferroviarias infrautilizadas. En el marco de la autonomía fiscal de los Estados miembros, el uso de medidas fiscales que persigan finalidades diversas es legítimo, siempre que no vulneren las normas sobre ayudas de Estado.
El TJUE recuerda que la definición del marco fiscal de referencia es clave para valorar la selectividad de una medida. Si la exención forma parte de dicho marco, en principio no supone una ventaja prohibida.
La decisión final corresponde al tribunal nacional
Aunque el TJUE establece criterios de interpretación, la resolución definitiva sobre la naturaleza de la exención corresponde al órgano jurisdiccional nacional. En caso de que dicho tribunal entienda que existe una ventaja selectiva, deberá valorar si la medida distorsiona o puede distorsionar la competencia. Tal distorsión podría apreciarse, por ejemplo, si se exonera a empresas de costes habituales en un mercado liberalizado como el del transporte ferroviario.
Consulta o descarga la resolución del TJUE aquí
Haz clic aquí para descargar la sentencia del TJUE referida.
Haz clic aquí para descargar la nota de prensa del TJUE al respecto de esta noticia.
En resumen… ¿Cuál es el criterio interpretativo sobre ayudas fiscales en la UE?
El TJUE establece que una exención fiscal general no constituye una ayuda de Estado si no se basa en parámetros discriminatorios ni favorece de forma selectiva a un grupo determinado de empresas. La valoración final debe considerar el contexto fiscal nacional y los fines legítimos perseguidos. Este pronunciamiento proporciona una guía importante para los tribunales nacionales a la hora de valorar medidas tributarias desde la óptica del Derecho de la Unión.
¿Necesitas información, asesoramiento o ayuda con tus impuestos?
¿Quieres más información? Puedes leer entradas anteriores sobre el fiscalidad e impuestos aquí, pero, sobre todo, no lo dudes y ponte en contacto con Moya&Emery ante cualquier duda o necesidad al respecto de tus impuestos.
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