El arbitraje fiscal a través de sociedades estrechamente controladas: incentivos tributarios y respuestas de los países de la OCDE
DOI:
https://doi.org/10.51302/rcyt.2026.25363Palabras clave:
arbitraje fiscal, empresarios, tributación de las rentas empresariales, tributación de la renta personalResumen
El presente trabajo analiza el fenómeno del denominado «arbitraje fiscal» en el seno de los países de la OCDE, con especial atención a la situación de los empresarios y otros sujetos que operan a través de «sociedades estrechamente controladas» (closely held businesses), a partir del documento de trabajo de la OCDE Tax arbitrage through closely held businesses: implications for OECD tax systems (2024), donde se examinan los principales «incentivos» fiscales que pueden favorecer comportamientos que estarían siendo incardinados en tal «arbitraje» –tales como la elección de la forma jurídica de la empresa, la sustitución de rentas del trabajo por rentas del capital y el diferimiento fiscal mediante la retención de beneficios en sede societaria–, así como las evidencias empíricas disponibles sobre dichos comportamientos. A su vez, el referido documento de trabajo ofrece una panorámica de las medidas adoptadas por algunos países de la OCDE para prevenir, mitigar o neutralizar algunas de estas prácticas o estrategias de arbitraje fiscal, en tanto en cuanto se considere puedan afectar negativamente a la progresividad, equidad y capacidad recaudatoria de los sistemas tributarios en los que el IRPF constituye una pieza clave.
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