Reforma Fiscal: Impuesto a los combustibles
Author | Walter C. Keiniger,María Inés Brandt,Juan Martín Sanz,María Soledad González |
Published date | 30 November 2017 |
Date | 30 November 2017 |
Law Firm | Marval O'Farrell Mairal |
En el marco del proyecto de reforma tributaria enviado al Congreso, el Poder Ejecutivo Nacional propuso un cambio de filosofía en relación con los tributos sobre los combustibles líquidos. En efecto, propone denominar al tributo regulado por el Título III de la Ley N° 23.966 como “impuesto sobre los combustibles líquidos y el dióxido de carbono”. Esta propuesta fue aprobada por el Congreso con algunos cambios.
Dentro de los motivos que fundaban estas modificaciones se pueden mencionar los siguientes: a) la aceptación del Poder Ejecutivo sobre la contribución humana al cambio climático; b) la necesidad de que los actores que contribuyen en mayor proporción a este fenómeno asuman sus costos y se fomente así el uso de energías alternativas, y c) los compromisos intergubernamentales asumidos en materia de cambio climático. La intención fue poner el mayor peso de la tributación en aquellas fuentes más contaminantes, convirtiéndolo gradualmente en un verdadero “impuesto ambiental”.
Hubo grandes modificaciones en la estructura general de los tributos, en gran medida por la aplicación de montos fijos actualizables (en vez de la aplicación de alícuotas ad valorem) por unidad de medida, la simplificación de los hechos imponibles y la igualación del texto del tributo con otros tributos especiales al consumo.
En particular, también cabe destacar que se amplió el alcance de la exención relativa a aquellos consumidores industriales que utilizan combustibles líquidos gravados en sus plantas industriales. En todos los casos, se excluye de la tributación la porción de biocombustible incorporada a las mezclas de combustibles líquidos.
También vale mencionar que se eliminó la facultad del Poder Ejecutivo Nacional de eximir de este impuesto a los combustibles líquidos utilizados para la generación de energía eléctrica, en sintonía con las políticas de fomento de uso de fuentes de energía renovables.
El mayor cambio propuesto se da en el reemplazo total del “impuesto sobre...
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