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ANÁLISIS DE LA REFORMA FISCAL DE PRODUCTOS DE TABACO EN LA ARGENTINA Avances Y Desafíos De La Salud Pública

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ANÁLISIS DE LA REFORMA FISCAL DE PRODUCTOS DE TABACO EN LA ARGENTINA Avances Y Desafíos De La Salud Pública ANÁLISIS DE LA REFORMA FISCAL DE PRODUCTOS DE TABACO EN LA ARGENTINA Avances y desafíos de la salud pública Contenido Marco normativo de los impuestos al tabaco en Argentina ......................................................................... 3 Costos asociados al tabaquismo ................................................................................................................... 6 Evolución reciente del consumo (2005-2017) .............................................................................................. 7 Evolución de la asequibilidad (2005-2017) ................................................................................................... 9 Evolución del precio promedio de los cigarrillos (2005-2017) ................................................................... 12 Evolución de las ventas de cigarrillos (2005-2017) ..................................................................................... 13 Impacto de la suba de impuestos sobre el precio de los productos de tabaco.......................................... 16 Impacto de la suba de impuestos sobre las ventas .................................................................................... 21 Impacto sobre la recaudación ..................................................................................................................... 23 Conclusiones y recomendaciones ............................................................................................................... 25 Marco normativo de los impuestos al tabaco en Argentina La mayoría de los Estados recauda impuestos por la venta de productos de tabaco, ya sea a través de impuestos generales a las ventas y al valor agregado, de impuestos selectivos al consumo de algunos bienes (excise taxes) y/o de aranceles a la importación. Desde una perspectiva de salud pública los impuestos selectivos son los más importantes porque suben el precio relativo de los productos derivados del tabaco respecto al precio de otros bienes y servicios desalentando su consumo. Además, generan recursos para compensar los costos del tratamiento de enfermedades asociadas al tabaquismo. La literatura económica reconoce a los impuestos selectivos como la principal herramienta para resolver las externalidades negativas, situación que se da cuando la producción y/o consumo de un bien o servicio genera costos sobre terceros que no se ven reflejados en el precio del bien. Un impuesto selectivo al consumo permite financiar esos costos adicionales; más importante aún, a través de su impacto sobre el precio relativo reduce el consumo del bien acercándolo al óptimo desde un punto de vista social. En honor al economista que por primera vez propuso estos impuestos como solución al problema de las externalidades se los conoce como impuestos “pigouvianos”. En Argentina el precio de venta al público de un atado de cigarrillos está gravado por dos impuestos generales (Impuesto al Valor Agregado -IVA- e Ingresos Brutos -IIBB-), un impuesto selectivo al consumo de tabaco entre otros bienes (Impuesto Interno al Tabaco -INT-) y un impuesto selectivo aplicado solo al consumo de cigarrillos (Impuesto Adicional de Emergencia -IAE-). Además de estos cuatro impuestos, la Ley 19.800 establece un adicional sobre el precio de los cigarrillos para alimentar el Fondo Especial del Tabaco -FET- cuyo destino es el sostenimiento de la producción tabacalera en las provincias del norte argentino. Es importante destacar que ni el FET ni los impuestos generales al consumo se corresponden con el concepto de impuesto pigouviano desarrollado anteriormente, en la medida que persiguen finalidades que nada tienen que ver con el tratamiento de las externalidades negativas provocadas por el consumo de tabaco1. COMPOSICION DEL PRECIO DE UN ATADO DE 20 CIGARRILLOS COMPONENTE PRECIO PORCENTAJE IAE $3,50 7,0% INT $29,66 59,3% IVA $1,98 4,0% IIBB $0,45 0,9% FET (tributario) $4,43 8,9% FET (no tributario) $0,54 1,1% CADENA $9,43 18,9% TOTAL $50,00 100,0% Fuente: Elaboración propia en base a la normativa vigente. Precio de la categoría más vendida al 15/12/17. 1 En el caso del FET las finalidades contempladas en la Ley 19.800 son: i) pago directo al productor de tabaco (precio FET) de un monto adicional al precio pagado por el comprador, ii) mejoramiento de las técnicas de producción, iii) formación de existencias adecuadas que aseguren un abastecimiento estable a la industria y a la exportación de tabaco, iv) propiciar sistemas de producción y comercialización cooperativa entre los productores tabacaleros, v) ordenamiento de la producción y de la comercialización del tabaco, vi) conversión, complementación y diversificación agraria en la zonas tabacaleras. Al 15/12/17, los cinco componentes tributarios antes mencionados representaban alrededor del 80% del precio de venta al público (PVP) del atado de 20 cigarrillos. La participación de los impuestos generales (IVA e IIBB) no llega al 5% del PVP debido a que la carga de impuestos selectivos (IAE, FET, INT) reduce la base sobre la cual se aplican estos impuestos2. Los impuestos al tabaco en Argentina tienen una estructura ad valorem, esto es, para determinar el importe a tributar se aplica una alícuota o porcentaje sobre el precio final del bien, luego de descontar los componentes que determina la normativa vigente. Las recomendaciones internacionales sugieren reemplazar o complementar los impuestos ad valorem por un monto fijo por unidad actualizado periódicamente para que todos los productos de tabaco tributen un importe similar independientemente de su precio. El IVA, IIBB y IAE son impuestos ad valorem, mientras que el FET incluye además del coeficiente ad valorem un pequeño componente específico de $1,7 por atado de 20 cigarrillos a diciembre de 2017 que se actualiza semestralmente según la evolución del precio promedio ponderado (PPP). Por su parte, el impuesto interno es un impuesto ad valorem pero cada atado de cigarrillos debe tributar como mínimo un monto fijo equivalente al 75% del tributo correspondiente a la categoría más vendida ($22 por atado de 20 cigarrillos a diciembre de 2017). El cuadro a continuación sintetiza las características principales de la estructura impositiva. INT IAE FET IVA IIBB Tipo Ad valorem Ad valorem Ad valorem Ad valorem Ad valorem c/mínimo c/monto fijo Alícuota vigente al 75% 7% Tributario: 7,35% 21% (salvo Según provincia 15/12/17 No tributario3: 1% excepciones) y actividad Alícuota establecida 60% 21% Tributario: 7,35% 21% (salvo - por Ley Nacional No tributario: 1% excepciones) Montos Fijos o Mínimo: $22 - Fijo: $1,67 - - Mínimos (75% de CMV) (3,7% de PPP) Productos y/o Cigarrillos, tabaco Cigarrillos Cigarrillos Todos salvo Todos salvo actividades suelto, cigarros, excepciones excepciones gravadas puros, otros Marco Normativo Ley 24.674 Ley 24.625 Ley 19.800 Ley 23.349 - Nacional Dec. 626/2016 Dec. 15/2017 Destino Coparticipación Nación (ANSES) Salta, Jujuy, Coparticipación Rentas Misiones, generales de las Tucumán, jurisdicciones Corrientes, Chaco, Catamarca4 2 Un bien de consumo no gravado por impuestos selectivos tributa, típicamente, el 25% del PVP en concepto de IVA e IIBB, es decir, 20 puntos porcentuales por encima de la carga de IVA e IIBB sobre productos derivados del tabaco. Fuente: Informe Económico No 342 de IARAF “Un desafío prioritario del próximo presidente: bajar la carga tributaria sobre el sector formal. El caso de los alimentos”). 3 El FET tiene un componente no tributario establecido por el artículo 14 de la Ley 19.800 que se utiliza para el “pago del porcentaje habitual de la comercialización mayorista y minorista sobre el FET”. 4 La distribución de los fondos destinados a las provincias en 2017 fue: 35% a Jujuy, 29% a Salta, 26% a Misiones, 6% a Tucumán, 2% a Corrientes, 1% a Chaco, <1% a Catamarca. La mayoría de los países de ingresos medios y altos tienen una carga tributaria elevada sobre el consumo de productos de tabaco. Comparado con países pertenecientes a la OCDE, Argentina presenta un porcentaje de carga intermedia sobre el precio de los cigarrillos. En base a la estructura vigente al 15/12/17, con una carga del 71% (sin el FET) Argentina se ubicaría entre los puestos 26 y 27 de 35 países de la OCDE, 4 puntos porcentuales por encima de México (67%) y 12 puntos porcentuales por debajo de Chile (83%). Contribución Carga Tributaria (Impuestos Generales y Selectivos) al PVP. Argentina versus países OECD. Ultimo dato disponible. 100% 84% 87% 90% 80% 81% 81% 81% 83% 83% 83% 83% 77% 77% 77% 77% 77% 78% 78% 79% 79% 79% 79% 79% 79% 80% 74% 74% 76% 68% 69% 70% 71% 64% 67% 70% 60% 57% 57% 60% 50% 43% 40% 30% 20% 10% 0% Fuente: elaboración propia en base a OECD (2017) Tax Administration 2017. Comparative Information on OECD and Other Advanced and Emerging Economies. 29 de septiembre, 2017. Costos asociados al tabaquismo Un reciente estudio del IECS (Instituto de Efectividad Clínica y Sanitaria)5 concluye que 44.851 muertes, 20.620 diagnósticos de cáncer, 14.405 accidentes cerebrovasculares y 68.100 hospitalizaciones por enfermedad cardiovascular por año pueden atribuirse al tabaquismo en Argentina. Las estimaciones incluyen un conjunto de patologías con carga atribuible al tabaco aunque no su totalidad, razón por la cual pueden considerarse estimaciones de mínima. El mismo estudio muestra que el costo de atender problemas de salud provocados por el tabaquismo alcanzó los $33.000 millones en 2015, equivalente al 0,75% del PBI. Teniendo en cuenta que el gasto total en salud (público, privado y de OOSS) representa alrededor del
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