Template-Type: ReDIF-Article 1.0 Author-Name: Mónica Gómez de la Torre del Arco Author-Name: Mª Teresa López López Title: Análisis territorial del IRPF: Tratamiento fiscal de la familia en las Comunidades Autónomas de Régimen Común y Foral Abstract: Resumen: El objetivo de este trabajo es conocer y valorar como han utilizado las Comunidades Autónomas la capacidad normativa que la legislación les otorga en relación al IRPF, tanto en el caso de las de régimen común como en las de régimen foral para conocer sus efectos sobre la tributación familiar. Se realiza un sencillo ejercicio de simulación para una familia tipo de la primera modalidad de unidad familiar según la Ley 35/2006 del IRPF, de 28 de noviembre, en el que se estiman los tipos efectivos que ésta soportaría en función de su lugar de residencia. Este ejercicio permite comprobar cómo la capacidad normativa cedida a las CCAA en materia de IRPF da como resultado una desigualdad importante en el tratamiento de la renta familiar en función de la Comunidad en la que resida. Abstract: The aim of this task is to know and assess how the Autonomous Regions in Spain (known as CCAA) have applied the regulatory capacity. This regulatory capacity is granted by the legislation regarding the Income Tax (known as IRPF), both in the common and in the autonomous regime to know their effects on the relative taxation. For this, it is described and analyzed the use that each Community has led to such regulatory capacity related to the relative taxation. In the first part, there are briefly described the introduced modifications to apply on each of the CCAA in the fiscal year 2011. The Law 14/1996 of 30th December, about the Transfer of State Taxes transferred to the Autonomous Communities and complementary measures collected for the first time. The attribution to them of some regulatory competences is related to the Transferred State Taxes. Such competencies were developed with the Law 21/2001, of 27th December that regulated the finance system of the Autonomous Communities. At the same time, it amplified the number of transferred taxes. The reform of the LOFCA collected in the Act 3/2009, of 18th December and the Law 22/2009 from the same date, introduces new measures about the tax capacity of the CCAA related to the IRPF. The reach that the regulatory competence in the IRPF from the CCAA in common regime assumes is: - The personal and familiar minimum amount applicable for the estimate of the autonomic assessment. - The autonomic scale applicable to the general realizable base. - The establishment of the own deductions from different environment in the gross tax. - To increase or decrease the deduction percentage by investment in each residence. From all of them, the ambit in which the CCAA have deeply exercised their regulatory competences has been the autonomic gross tax in deduction because of personal and familiar circumstances. For the fiscal year 2011, there were 167 valid deductions. This number so high and the great variety regarding the requirements, amounts, limits and so on, obstructs the detailed analysis of them. As a consequence, there are synthesized their main characteristics in tables 1, 2 and 3. There have been grouped following their explicit or implicit nature deduction to family support. In the next part, it is analyzed the situation of the Statutory Regime modifications. There can be found some important differences. Without any doubt, in the study of the IRPF applicable in the Statutory Community of Navarra (Statutory Law from the IRPF, Statutory Legislative Decree 4/2008 of 2nd June) can be observed significant differences with regards to the familiar unity definition and modalities, rate, familiar charge treatment, the way to operate the personal and familiar minimum amount and on the whole, the different deductions that affect the families. The Statutory Law 3/2007 from 29th January regulates the personal tax income in the Statutory Community of País Vasco. There also exist important differences in the familiar charges treatment. In other words, in the personal and familiar minimum amount in the diverse deductions that affect the families in the familiar unity modalities and in the regulation of the joint taxation as well as in the applicable rate. Once the IRPF regulation differences are picked with effects over the familiar tax, an easy simulation exercise is made to establish comparisons. These comparisons are for two types of family (family 1 and family 2 whose characteristics can be found in table 6) in which there have been estimated the IRPF real tax brackets that each one will suffer related to their residence. Meaningful differences can be observed on to the fiscal effort that the families must make depending on their residence. This exercise allows checking how the IRPF regulatory capacity transfered to the CCAA results a significant disparity in the treatment of the familiar income that depends on the place of residence. There is a meaningfully difference in the family\'s tax wage depending on the place of residence. For the family 2, with a single tax recipient, the shares will vary between the lowest, in Navarra (1.756,68 €) and the highest, in Asturias, Castilla-La Mancha, Cantabria and Extremadura (3.850,90 €). At the same time, the tax brackets vary between the 3,99 in Navarra and the 8,75 in the Communities mentioned above, what means more than the double. In the case of the other Statutory Community, País Vasco, the difference still exists but it is slightly lower because the tax bracket is 4,85. In this case, the family will also suffer fewer taxes if they lived in any of the three Basque Communities and more if they lived in any other common regime Community. In the case of the family 1, with two work’s share recipients, in every CCAA is more profitable for them to choose the individual tax because they will avoid the tax excess produced because of the share accumulation. But if this family live in Navarra, this does not happen, being more profitable the combine tax. The reason that explains this difference is double. Firstly, the way of the tax to operate in this Community, that allows compensating the minimum personal and familiar remainder. Secondly, because of the expansion of the limits those in this case are referred to the investment on residence. So, if the family lived in Navarra, the IRPF share will be 278,06 €, which means a tax bracket of 0.63%. If this family lived in Cantabria or Extremadura, they will pay 1.877,48 €, which taxes a tax bracket of 4,27%, what means a difference in their available income of 1.599,42 €. The common regime Community where this family will suffer the less fiscal tax is Valencia. In Valencia, the share will be of 1.124,81 €, with a tax bracket of 2,56% and with a difference of available income of 752,67. In País Vasco will happen the same that in the common territory and it will be better to choose the individual taxation of each tax payer. Although, in this case, the fiscal pressure that the family 1 will suffer will be less than in another common regime CCAA, with a difference in the best, of 316,31 € if it is compared with Valencia. On the whole, the Statutory Community of Navarra is the one that gives a better tax treatment to our both family models. It is also the one that brings a better incentive to the mothers with small children to work outside home and to have too a paid work. It can be checked that, in the way that IRPF works, with the same monetary income, the fiscal effort is different depending on: the number of income recipients, their origin, the distribution of the hours between paid or non paid work, the marital status of the taxpayer and so on. The elements that nowadays the IRPF has to cushion this lack of neutrality tax as well as to decrease the negative effects that are originated as a consequence of the family share accumulation are neither sufficient nor suitable. It must be added that the Autonomic Governments, using their normative capacity, work also in the tax final configuration adding measures that especially affect the taxpayers’ taxation who are part of a family. Classification-JEL: R1 Keywords: capacidad normativa de las Comunidades Autónomas en el IRPF, tributación familiar, desigualdad territorial tipos efectivos IRPF, ruling power granted by legislation of the Autonomous Communities in income tax, family income tax, tax effective rates territorial inequality Pages: 51-75 Volume: 02 Year: 2013 File-URL: http://www.revistaestudiosregionales.com/documentos/articulos/pdf1216.pdf File-Format: Application/pdf Handle: RePEc:rer:articu:v:02:y:2013:p:51-75