De acuerdo al informe publicado el día de hoy por la CE (Comisión Europea), España perdió durante el año 2013 unos 12.000 millones de euros en recaudación del IVA a causa de impagos, errores o fraude.
Accede aquí al informe completo
El dato sufre un incremento del 50% respecto al mismo valor del año 2010 (año en el que la economía española sufrió el primer gran golpe de la crisis). Lejos quedan los 22.000 millones de euros en pérdidas que se estimaron para el año 2009. Notable es también el incremento de la recaudación desde el comienzo de la crisis (de 41.000 millones de euros en 2009 a 61.000 millones de euros en 2013), fundamentalmente debido a una ampliación de la base imponible.
Las conclusiones del informe apuntan a que a pesar de que se paga más IVA, no se ha incrementado el número de contribuyentes. Esta conclusión no es solo aplicable a España sino al conjunto de la Unión Europea.
En relación a los resultados del informe se ha pronunciado el comisario europeo de Economía y Fiscalidad, Pierre Moscovici, “este estudio vuelve a subrayar la necesidad de continuar reformando los sistemas recaudatorios del IVA en toda la Unión Europea”.
Europa
Del total de las pérdidas de ingresos por IVA en toda la UE, Francia, Alemania, Reino Unido e Italia acumulan el 70% de las pérdidas aproximadamente. Si por el contrario se evalúan las pérdidas en términos relativos (en relación con la recaudación potencial total de cada economía), las fugas en dichos países están muy por debajo de la media de la Unión (15,2%), a excepción de Italia en la que el ratio se eleva al 33,6%, cifra que solo supera Grecia con un 34%.
En cuanto a este ratio de efectividad de recaudación, Finlandia, Holanda y Suecia son las referencias con valores por debajo del 5%.
España
En el caso de España, las fugas de ingresos en términos relativos se quedan en la cota del 16% del total que potencialmente se podría haber recaudado.
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