Una de las preguntas que se hacen los no iniciados es si el pago de impuestos está centralizado. Hemos de decir que no, y que en España hay varios niveles de Administración que tienen a su cargo tributos. Es bueno que sepas cuáles son los impuestos y tasas que asume cada órgano tributario. Finalmente, te explicaremos cómo puedes contar con un asesoramiento especializado para tu empresa o PYME.
El pago de impuestos en España: distintos organismos
El pago de los tributos en España dependerá, fundamentalmente, del tipo de impuesto a pagar. Es cierto que en la mayoría del territorio la Agencia Tributaria es el principal ente. Sin embargo, hay lugares en los que son otros los órganos que recaudan y eso para el no iniciado puede generar una cierta confusión. Vamos a comprobarlo y a indicar cuáles son las competencias en cada caso:
1. Agencia Tributaria
La Agencia Tributaria es la encargada de recaudar el IRPF, el IVA y el Impuesto de Sociedades, que son las principales figuras tributarias. Es, además, el organismo que inicia las inspecciones y que tiene la capacidad de reclamar. Podemos decir que es el principal puntal del sistema tributario español. Es importante señalar, además, que el organismo central es el más dotado en medios.
2. Haciendas autonómicas y forales
Hay organismos de hacienda territorial que recaudan aquellos impuestos que han sido cedidos y sobre los que se tiene potestad normativa, como es el caso d el Impuesto de Sucesiones y Donaciones, las Tasas sobre el Juego o el Impuesto de Transmisiones Patrimoniales. Estos organismos también recaudarán impuestos de nueva creación, como las ecotasas.
Mención aparte merece el caso de las haciendas forales vascas. En este caso, los organismos de Vizcaya, Guipúzcoa y Álava asumen la recaudación íntegra de los impuestos. Por lo tanto, tendrás que liquidar los tributos estatales directamente con el organismo de tu provincia.
3. Administración Local
La Administración Local tiene también la capacidad de recaudar determinadas tasas o tributos. Los más importantes son las tasas de basuras, el Impuesto de Bienes Inmuebles y el Impuesto de Circulación. Es posible que la recaudación la realice directamente el ayuntamiento o que delegue en la Diputación Provincial. Es conveniente, pues, que conozcas la idiosincrasia de tu provincia porque el cobro puede variar.
Conclusión
La complejidad de la política tributaria en España obliga a que estés atento en todo momento. Si eres autónomo, es normal que no tengas tiempo para hacer todos los trámites.
Es aquí donde una Gestoría Fiscal Contable te puede brindar una ayuda. Nos encargamos de realizar todos los trámites de liquidación de impuestos allí donde sea posible. Por otra parte, te asesoramos acerca del pago de impuestos para que abones lo que te corresponde. Esta es la manera de que ganes tiempo, ahorres dinero y, en definitiva, estés más tranquilo.
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