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Opinión: Impuesto Selectivo al Consumo, ¿política social o fiscal?

Imagen: Gorros Asesores

Por: María Alejandra Gutierrez

El pasado 10 de mayo se aprobó, mediante decreto supremo, el alza del impuesto selectivo al consumo (ISC) a una serie de productos como las bebidas azucaradas, cigarrillos, bebidas alcohólicas, combustibles y vehículos. Esta iniciativa liderada por el Ministerio de Economía, Ministerio de Salud y Ministerio del Ambiente busca reducir el consumo de productos que tienen un alto impacto en la salud y el medio ambiente, mediante el aumento en sus precios.

Según la Sunat, el ISC es un impuesto indirecto que, a diferencia del IGV, solo grava determinados bienes. Busca atenuar la regresividad del IGV al exigir mayor carga impositiva a aquellos consumidores que evidencian una mayor capacidad contributiva por la adquisición de bienes suntuosos o de lujo. Con esta propuesta, por ejemplo, el impuesto a las bebidas azucaradas aumentará a 25%, el de los cigarrillos a 0.27 céntimos por cigarrillo y el de los vehículos nuevos en un 10%, sin tener en cuenta el IGV. En adición a ello, el pasado 16 de mayo, el ministro de economía, David Tuesta, se presentó ante la Comisión de Economía del Congreso para precisar los cambios que el gobierno desea hacer en materia de impuestos. Por ejemplo, que las personas que ganen menos de 7 UIT anuales, es decir, 29 050 soles, empiecen a pagar Impuesto a las Renta, que se grava sobre las ganancias que se obtengan del trabajo o de la explotación de un capital.

Con respecto al alza en el impuesto selectivo al consumo en ciertos productos, se podría intuir que lo que se plantea es una iniciativa que muestra el interés de crear un Estado fuerte, con capacidad y alcance institucional, ya que este regularía el impacto del consumo de productos por el bienestar de la sociedad y el medio ambiente, sin importar los intereses del sector privado. Esto debido a que se esperaría que, con el incremento de precios, la adquisición de estos disminuya. Sin embargo, las declaraciones de David Tuesta comprueban que este no es el real trasfondo de la iniciativa, sino que, por el contrario, es una política de recaudación de impuestos voraz, probablemente causada por los desbalances fiscales en nuestra economía y la creciente deuda. Esto constata el grave problema de la política de recaudación fiscal en el Perú y los limitados intentos por fomentar el pago de los impuestos dentro de su planeamiento institucional en las últimas décadas. Puesto que no logra incrementar el número de aportantes y, como consecuencia, reina la informalidad; como menciona la SUNAT, “la evasión supera los S/. 23 mil millones, es decir alrededor del 3.5% del PBI.

Estrategias como la del ISC, son salidas para incrementar la recaudación de impuestos de una manera rápida, ya que el consumo de dichos bienes es alto; sin embargo, terminan por afectar a la economía en general, por ejemplo, con el caso de la gasolina, que implica a todos los sectores. Además, de que es una política insuficiente, ya que resulta una iniciativa aislada para mejorar la salud de los peruanos; de haber tenido un verdadero interés en mejorarla, se debería haber puesto en práctica una serie de acciones como las de los semáforos nutricionales. Todo esto solo prueba la incapacidad y debilidad institucional que domina.

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