La tributación de las pensiones públicas

The aging of the population is a demographic problem of a structural character which affects in a large or small measure all members of the European Union. In Spain, this problem will enlarge within the next 10 years with the retirement of former baby boom generation, which has put in doubt the viab...

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Main Author: Gutiérrez Bengoechea, Miguel
Format: Article
Language:Spanish
Published: 2018
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6576323
Source:Estudios de Deusto: revista de la Universidad de Deusto, ISSN 0423-4847, Vol. 66, Nº. 1, 2018, pags. 171-196
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Estudios de Deusto: revista de la Universidad de Deusto, ISSN 0423-4847, Vol. 66, Nº. 1, 2018, pags. 171-196
language
Spanish
topic
envejecimiento
crisis
impuestos
pension
aging
crises
taxes
pensión
spellingShingle
envejecimiento
crisis
impuestos
pension
aging
crises
taxes
pensión
Gutiérrez Bengoechea, Miguel
La tributación de las pensiones públicas
description
The aging of the population is a demographic problem of a structural character which affects in a large or small measure all members of the European Union. In Spain, this problem will enlarge within the next 10 years with the retirement of former baby boom generation, which has put in doubt the viability of the social security economic distribution, designed in the years between 1963-1966, when the state of affairs of Spain and their protective needs were very distinct to the current existing ones. Furthermore, with transitory character, Spain has been immersed in an economic crisis since 2006, due to the effects of the economic globalization in the financial field especially by the fall in the real estate sector caused by the disproportionate rise in the prices of this secondary sector. This fact has provoked a decline in contributors which has raised a necessary awareness in political parties that requires a sustainable modification in respect to public pension payments. From the year 2011 reforms have been introduced in relation to public pensions, so the delay in retirement age, the active aging, the regulation of the sustainability factor, the revaluation indicator and recommendation towards private social pension plans as a complement of public pensions, are aiming to secure the constitutional principle of economic sufficiency for citizens.
format
Article
author
Gutiérrez Bengoechea, Miguel
author_facet
Gutiérrez Bengoechea, Miguel
author_sort
Gutiérrez Bengoechea, Miguel
title
La tributación de las pensiones públicas
title_short
La tributación de las pensiones públicas
title_full
La tributación de las pensiones públicas
title_fullStr
La tributación de las pensiones públicas
title_full_unstemmed
La tributación de las pensiones públicas
title_sort
la tributación de las pensiones públicas
publishDate
2018
url
https://dialnet.unirioja.es/servlet/oaiart?codigo=6576323
_version_
1709747863928438784
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dialnet-ar-18-ART00012875152019-03-02La tributación de las pensiones públicasGutiérrez Bengoechea, MiguelenvejecimientocrisisimpuestospensionagingcrisestaxespensiónThe aging of the population is a demographic problem of a structural character which affects in a large or small measure all members of the European Union. In Spain, this problem will enlarge within the next 10 years with the retirement of former baby boom generation, which has put in doubt the viability of the social security economic distribution, designed in the years between 1963-1966, when the state of affairs of Spain and their protective needs were very distinct to the current existing ones. Furthermore, with transitory character, Spain has been immersed in an economic crisis since 2006, due to the effects of the economic globalization in the financial field especially by the fall in the real estate sector caused by the disproportionate rise in the prices of this secondary sector. This fact has provoked a decline in contributors which has raised a necessary awareness in political parties that requires a sustainable modification in respect to public pension payments. From the year 2011 reforms have been introduced in relation to public pensions, so the delay in retirement age, the active aging, the regulation of the sustainability factor, the revaluation indicator and recommendation towards private social pension plans as a complement of public pensions, are aiming to secure the constitutional principle of economic sufficiency for citizens.El envejecimiento poblacional es un problema demográfico de carácter estructural que afecta en mayor o menor medida a todos los Estados de la Unión Europea. En España, este problema se agudizará dentro de diez años con la jubilación de la generación conocida como el baby-boom lo que ha puesto en duda la viabilidad del sistema de reparto de la seguridad social diseñado en los años 1963 a 1966 cuando la situación social de España y las necesidades de protección eran muy distintas a las que imperan actualmente. Además, con carácter coyuntural, desde el año 2006 España ha estado inmersa en una crisis económica como consecuencia de los efectos de la globalización económica en el ámbito financiero y por la caída del sector inmobiliario debida a una subida desproporcionada en los precios de este sector secundario. Este hecho ha provocado un descenso de cotizantes que ha suscitado que los partidos políticos se conciencien sobre la necesidad de que el sistema de reparto de la seguridad social se modifique para que sea sostenible en lo que respecta al pago de las pensiones públicas. A partir del año 2011, se han introducido reformas en relación a las pensiones públicas; así, el retraso en la edad de jubilación, el envejecimiento activo, la regulación del factor de sostenibilidad, el índice de revalorización y una recomendación hacia los instrumentos de previsión social privados como complemento de las pensiones públicas pretenden asegurar el principio constitucional de la suficiencia económica de los ciudadanos.2018text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=6576323(Revista) ISSN 0423-4847Estudios de Deusto: revista de la Universidad de Deusto, ISSN 0423-4847, Vol. 66, Nº. 1, 2018, pags. 171-196spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI