{"id":5150,"date":"2020-07-08T08:30:00","date_gmt":"2020-07-08T06:30:00","guid":{"rendered":"http:\/\/merac.es\/?p=5150"},"modified":"2020-07-08T08:30:00","modified_gmt":"2020-07-08T06:30:00","slug":"tribunal-constitucional-declara-nulo-pago-fraccionado","status":"publish","type":"post","link":"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/","title":{"rendered":"The TC declares the minimum instalment payment unconstitutional."},"content":{"rendered":"<p id=\"h-el-tribunal-constitucional-se-ha-pronunciado-sobre-la-controvertida-regulaci-n-del-pago-fraccionado-m-nimo-a-cuenta-del-impuesto-sobre-sociedades-declarando-nulo-el-decreto-ley-2-2016-de-30-de-septiembre-por-el-que-se-aprob-dicho-mecanismo\">El Tribunal Constitucional se ha pronunciado sobre <strong>la controvertida regulaci\u00f3n del pago fraccionado m\u00ednimo a cuenta del Impuesto sobre Sociedades, declarando nulo <\/strong>el Decreto-ley 2\/2016, de 30 de septiembre, por el que se aprob\u00f3 dicho mecanismo.<\/p>\n\n\n\n<p>El pago fraccionado m\u00ednimo solo resulta de aplicaci\u00f3n a empresas cuyo importe neto de la cifra de negocios en los 12 meses anteriores a la fecha en que se inicien el per\u00edodo impositivo fuese superior a 10 millones de euros y grava, con un tipo fijo del 23%, el resultado contable obtenido por las entidades, aun cuando su base imponible del pago fraccionado fuese inferior por los ajustes fiscales a realizar o por aplicaci\u00f3n de bases imponibles negativas.<\/p>\n\n\n\n<p>Esto supon\u00eda que <strong>el contribuyente se viese obligado a adelantar unos fondos<\/strong> que, con la presentaci\u00f3n de la declaraci\u00f3n del impuesto sobre sociedades definitiva del ejercicio, ten\u00eda derecho a solicitar su devoluci\u00f3n, lo que, a efectos pr\u00e1cticos, se convert\u00eda en una forma de financiaci\u00f3n temporal para el Estado a tipo de inter\u00e9s nulo.<\/p>\n\n\n\n<p>La Audiencia Nacional puso en duda la constitucionalidad de la norma y elev\u00f3 la cuesti\u00f3n al Tribunal Constitucional que <a href=\"https:\/\/www.tribunalconstitucional.es\/NotasDePrensaDocumentos\/NP_2020_067\/NOTA%20INFORMATIVA%20N%C2%BA%2067-2020.pdf\" target=\"_blank\" aria-label=\"undefined (abre en una nueva pesta\u00f1a)\" rel=\"noreferrer noopener\">finalmente se ha pronunciado.<\/a><\/p>\n\n\n\n<p>El Tribunal Constitucional no ha entrado a analizar si el mecanismo del pago fraccionado vulnera el principio de capacidad econ\u00f3mica del sujeto pasivo, pero ha determinado que la entidad de la regulaci\u00f3n introducida \u201c<em>que alcanza a los elementos principales del pago fraccionado\u201d, <\/em>afecta al deber de contribuir de los contribuyentes, por lo <strong>no pod\u00eda ser aprobada mediante Real decreto-ley,<\/strong> en tanto que \u00e9ste que no puede afectar a los derechos, deberes y libertades de los ciudadanos.<\/p>\n\n\n\n<p>En opini\u00f3n del Tribunal, la modificaci\u00f3n del impuesto \u00ab<em>afecta de forma sustancial a su cuantificaci\u00f3n y lo hace respecto de las empresas de mayor tama\u00f1o que, aunque relativamente pocas en n\u00famero, son las que aportan m\u00e1s de la mitad de la recaudaci\u00f3n del impuesto<\/em>\".<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>El Tribunal Constitucional se ha pronunciado sobre la controvertida regulaci\u00f3n del pago fraccionado m\u00ednimo a cuenta del Impuesto sobre Sociedades, declarando nulo el Decreto-ley 2\/2016, de 30 de septiembre, por el que se aprob\u00f3 dicho mecanismo.<\/p>","protected":false},"author":3,"featured_media":5091,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,14,17],"tags":[6,19,22,21],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>El TC declara Inconstitucional el pago fraccionado m\u00ednimo. | MERAC Legal &amp; Tax Lawyers<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El TC declara Inconstitucional el pago fraccionado m\u00ednimo. | MERAC Legal &amp; Tax Lawyers\" \/>\n<meta property=\"og:description\" content=\"El Tribunal Constitucional se ha pronunciado sobre la controvertida regulaci\u00f3n del pago fraccionado m\u00ednimo a cuenta del Impuesto sobre Sociedades, declarando nulo el Decreto-ley 2\/2016, de 30 de septiembre, por el que se aprob\u00f3 dicho mecanismo.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/\" \/>\n<meta property=\"og:site_name\" content=\"MERAC Legal &amp; Tax Lawyers\" \/>\n<meta property=\"article:published_time\" content=\"2020-07-08T06:30:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/merac.es\/wp-content\/uploads\/2020\/05\/Copia-de-Sin-titulo-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1350\" \/>\n\t<meta property=\"og:image:height\" content=\"650\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Merac\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Merac\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/\"},\"author\":{\"name\":\"Merac\",\"@id\":\"https:\/\/merac.es\/#\/schema\/person\/adbfffcbca79b19ef222ed8a676d9210\"},\"headline\":\"El TC declara Inconstitucional el pago fraccionado m\u00ednimo.\",\"datePublished\":\"2020-07-08T06:30:00+00:00\",\"dateModified\":\"2020-07-08T06:30:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/\"},\"wordCount\":340,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/merac.es\/#organization\"},\"keywords\":[\"FISCAL\",\"Noticias\",\"sentencia\",\"sociedades\"],\"articleSection\":[\"Noticias\",\"Publicaciones\",\"Tributario\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/\",\"url\":\"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/\",\"name\":\"El TC declara Inconstitucional el pago fraccionado m\u00ednimo. | MERAC Legal &amp; Tax Lawyers\",\"isPartOf\":{\"@id\":\"https:\/\/merac.es\/#website\"},\"datePublished\":\"2020-07-08T06:30:00+00:00\",\"dateModified\":\"2020-07-08T06:30:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/merac.es\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"El TC declara Inconstitucional el pago fraccionado m\u00ednimo.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/merac.es\/#website\",\"url\":\"https:\/\/merac.es\/\",\"name\":\"MERAC Legal &amp; Tax Lawyers\",\"description\":\"Abogados - Asesores tributarios y fiscales en M\u00e1laga\",\"publisher\":{\"@id\":\"https:\/\/merac.es\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/merac.es\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/merac.es\/#organization\",\"name\":\"MERAC Legal &amp; Tax Lawyers\",\"url\":\"https:\/\/merac.es\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/merac.es\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/merac.es\/wp-content\/uploads\/2022\/03\/merac-logo-v2.svg\",\"contentUrl\":\"https:\/\/merac.es\/wp-content\/uploads\/2022\/03\/merac-logo-v2.svg\",\"width\":451.5,\"height\":315.1,\"caption\":\"MERAC Legal &amp; Tax Lawyers\"},\"image\":{\"@id\":\"https:\/\/merac.es\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/merac.es\/#\/schema\/person\/adbfffcbca79b19ef222ed8a676d9210\",\"name\":\"Merac\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/merac.es\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&r=g\",\"caption\":\"Merac\"},\"url\":\"https:\/\/merac.es\/en\/author\/merac\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"El TC declara Inconstitucional el pago fraccionado m\u00ednimo. | MERAC Legal &amp; Tax Lawyers","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/","og_locale":"en_GB","og_type":"article","og_title":"El TC declara Inconstitucional el pago fraccionado m\u00ednimo. | MERAC Legal &amp; Tax Lawyers","og_description":"El Tribunal Constitucional se ha pronunciado sobre la controvertida regulaci\u00f3n del pago fraccionado m\u00ednimo a cuenta del Impuesto sobre Sociedades, declarando nulo el Decreto-ley 2\/2016, de 30 de septiembre, por el que se aprob\u00f3 dicho mecanismo.","og_url":"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/","og_site_name":"MERAC Legal &amp; Tax Lawyers","article_published_time":"2020-07-08T06:30:00+00:00","og_image":[{"width":1350,"height":650,"url":"https:\/\/merac.es\/wp-content\/uploads\/2020\/05\/Copia-de-Sin-titulo-1.png","type":"image\/png"}],"author":"Merac","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Merac","Estimated reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/#article","isPartOf":{"@id":"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/"},"author":{"name":"Merac","@id":"https:\/\/merac.es\/#\/schema\/person\/adbfffcbca79b19ef222ed8a676d9210"},"headline":"El TC declara Inconstitucional el pago fraccionado m\u00ednimo.","datePublished":"2020-07-08T06:30:00+00:00","dateModified":"2020-07-08T06:30:00+00:00","mainEntityOfPage":{"@id":"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/"},"wordCount":340,"commentCount":0,"publisher":{"@id":"https:\/\/merac.es\/#organization"},"keywords":["FISCAL","Noticias","sentencia","sociedades"],"articleSection":["Noticias","Publicaciones","Tributario"],"inLanguage":"en-GB","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/","url":"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/","name":"El TC declara Inconstitucional el pago fraccionado m\u00ednimo. | MERAC Legal &amp; Tax Lawyers","isPartOf":{"@id":"https:\/\/merac.es\/#website"},"datePublished":"2020-07-08T06:30:00+00:00","dateModified":"2020-07-08T06:30:00+00:00","breadcrumb":{"@id":"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/merac.es\/en\/tribunal-constitucional-declara-nulo-pago-fraccionado\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/merac.es\/"},{"@type":"ListItem","position":2,"name":"El TC declara Inconstitucional el pago fraccionado m\u00ednimo."}]},{"@type":"WebSite","@id":"https:\/\/merac.es\/#website","url":"https:\/\/merac.es\/","name":"MERAC Legal &amp; Tax Lawyers","description":"Abogados - Asesores tributarios y fiscales en M\u00e1laga","publisher":{"@id":"https:\/\/merac.es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/merac.es\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/merac.es\/#organization","name":"MERAC Legal &amp; Tax Lawyers","url":"https:\/\/merac.es\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/merac.es\/#\/schema\/logo\/image\/","url":"https:\/\/merac.es\/wp-content\/uploads\/2022\/03\/merac-logo-v2.svg","contentUrl":"https:\/\/merac.es\/wp-content\/uploads\/2022\/03\/merac-logo-v2.svg","width":451.5,"height":315.1,"caption":"MERAC Legal &amp; Tax Lawyers"},"image":{"@id":"https:\/\/merac.es\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/merac.es\/#\/schema\/person\/adbfffcbca79b19ef222ed8a676d9210","name":"Merac","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/merac.es\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&r=g","caption":"Merac"},"url":"https:\/\/merac.es\/en\/author\/merac\/"}]}},"_links":{"self":[{"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/posts\/5150"}],"collection":[{"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/comments?post=5150"}],"version-history":[{"count":0,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/posts\/5150\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/media\/5091"}],"wp:attachment":[{"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/media?parent=5150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/categories?post=5150"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/tags?post=5150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}