Guatemala: «Impuesto de Circulación de Vehículos: ¿Es inconstitucional?»
Published date | 18 January 2023 |
Author | Mario Estuardo Archila |
Law Firm | Consortium Legal |
La respuesta corta es: SÍ.
Evidentemente eso no nos resolvería nada, este sí debe estar sustentado en algo. Básicamente, son 2 violaciones constitucionales las que tiene este tributo:
- No es un tributo acorde a capacidad de pago.
- Contiene delegaciones que «chocan» con el principio de legalidad tributario.
En cuanto a la capacidad de pago, este principio es uno de los límites materiales principales que debe cumplir la legislación tributaria. Para que un tributo sea justo y equitativo debe ser estructurado conforme a este principio. La capacidad de pago, en dos platos, es una aptitud subjetiva de hacer frente al adeudo tributario. He allí la violación, pues la base imponible, es decir, de donde se toma el valor al que se le aplica la tarifa (2%), es un indicio de capacidad de pago: la propiedad de un vehículo y el valor de dicho vehículo. Dicha base es una referencia histórica dado que se logra saber con certeza que el sujeto tuvo capacidad económica cuando adquirió el vehículo, pero no tenemos esa certeza luego. Por tanto, los tratadistas como la propia Corte de Constitucionalidad han dicho que ningún tributo puede ser establecido sobre patrimonio, activos o ingresos, sin permitir su depuración para que se establezca la efectiva y real capacidad de pago del sujeto y no se tribute sobre una base ficticia.
En cuanto al segundo punto, la violación está en que el principio de legalidad se estableció universalmente para evitar la actuación arbitraria de los órganos ejecutivos en la tributación, principalmente en el establecimiento de sus montos y su cobro. Es por esto que nuestra Constitución indica que corresponde con exclusividad al Congreso de la República establecer impuestos y sus bases de recaudación, entre ellas, la base imponible. En el caso del impuesto a la...
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