¿Qué es un paraíso fiscal? Lista en 2018
El concepto de paraíso fiscal es de entrada polémico porque tiene una significación ideológica. Por este motivo, lo que para algunos organismos es una fiscalidad laxa para otros no lo es. En este artículo explicaremos cuál es el criterio que se utiliza en 2018 y cómo afecta esa consideración al capital que tengamos.
Paraíso fiscal
Entendemos por paraíso fiscal un territorio que tiene, bien unos impuestos muy bajos, bien una legislación muy restrictiva con respecto a la confidencialidad bancaria. Generalmente, son microestados o territorios que aún están bajo un estatus colonial. Al tener una actividad económica endógena débil, buscan ser atractivos para que empresas extranjeras trasladen allí su sede fiscal.
Aunque los impuestos bajos son objeto de discusión, el principal problema suele estar en el secreto bancario. Esta medida, mal enfocada, implica la imposibilidad de poder realizar inspecciones fiscales. Por este motivo, muchas fortunas se refugian en estos Estados. Sin embargo, es importante decir que, desde 2011, la mayoría de los países que se consideraban paraíso fiscal han aumentado su cooperación con la OCDE y otros organismos internacionales.
No obstante, es importante dejar claro que tener dinero en paraísos fiscales no es ilegal. Es perfectamente lícito tener una cuenta en uno de estos Estados, siempre y cuando se declare. Realmente, lo ilegal es no declarar la tenencia de esos activos y, si se pagan los correspondientes impuestos, no habrá problemas.
Paraísos fiscales en 2018 según la Unión Europea
La OCDE redujo sustancialmente la lista de paraísos fiscales en 2011. De hecho, hoy solo quedan un territorio, que es Trinidad y Tobago.
Ahora bien, el criterio de la Unión Europea es mucho más amplio. Junto a los países que están en la lista negra de paraísos fiscales, hay otros a los que se dan indicaciones. En cualquier caso, el número también se ha reducido sustancialmente. La última lista es de mayo y en ella están Islas Vírgenes de Estados Unidos, Samoa Americana, Guam, Namibia, Palaos, Trinidad y Tobago y Samoa. La inmensa mayoría de los territorios son pequeñas islas del Caribe y Pacífico y se combinan Estados independientes y colonias.
En cualquier caso, hay otros Estados o colonias de nuestro entorno con una fiscalidad que se han considerado tradicionalmente paraísos fiscales. Sin ir más lejos, Andorra o Gibraltar como territorios fronterizos. En la propia Unión Europea, no hay una armonización fiscal.
Cómo no tener problemas
A veces es inevitable que tengas que realizar inversiones en un territorio con una consideración fiscal diferente. Una compraventa de valores o de propiedades inmobiliarias es un supuesto relativamente habitual. En este caso, lo importante es que tengas claro cómo presentar la declaración correspondiente ante la Agencia Tributaria para no tener problemas. Una gestoría puede asesorarte para realizar las declaraciones en tiempo y forma y para que no haya inspecciones especiales.
Tanto si eres PYME como si eres un particular, en la Gestoría Fiscal Contable te podemos ayudar. Ganarás en tranquilidad y, a medio plazo, ahorrarás dinero. Te animamos a que contactes con nosotros para conocer todas las posibilidades a tu alcance.






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