-Por el Dr. Luis G. Goñi –
Para poder entender la institución denominada “trust”, su naturaleza jurídica y funcionamiento debemos recurrir al derecho anglosajón, ante su ausencia en el derecho positivo argentino.
Jurídicamente, la figura del trust descansa en un desdoblamiento de la titularidad del bien, al separar la propiedad legal o formal de lo que es la propiedad material o de goce, cuyo origen se fundamenta por el ordenamiento inglés, distinto a los ordenamientos de origen romano como el derecho positivo argentino, los cuales nunca permitieron el desdoblamiento de la propiedad.
La Conferencia de La Haya de Derecho Internacional Privado en 1984, proporcionó una primera idea de lo que es un trust, definiéndolo como: “conjunto de relaciones jurídicas en virtud de las cuales una persona, a la que se ha transferido la propiedad sobre unos bienes, está obligada a administrar dicha propiedad en beneficio de otra”. La República Argentina no sólo no reconoce la figura del trust dentro de su derecho positivo, sino que hasta la fecha tampoco ha ratificado el mencionado Convenio.
En nuestro país existe la figura del fideicomiso, con características similares a las del trust, aunque responden estructuralmente a instituciones jurídicas bien diferenciadas, y que es regulado por el derecho positivo argentino por la ley 24.441 y sus normas complementarias.
El empleo de este contrato (carente de personalidad jurídica), ha crecido considerablemente en los últimos años, en función de su flexibilidad y versatilidad, debido a que en la práctica el bien que transfiere el Fiduciante (entrega bien en fideicomiso) al Fiduciario (administrador del patrimonio), dificulta devengar un tributo respecto de un sujeto pasivo que legalmente no figura como titular real y efectivo del bien.
En virtud de lo expuesto en el presente artículo, hay que destacar que existe abundante jurisprudencia administrativa referida a diferentes casos de fideicomisos, mayormente en fideicomisos de administración en los cuales el fiduciante coincide con el beneficiario.
Por este motivo, y ante los vacíos legales que suponen las figuras respectivas, decidí que es interesante su análisis a través de la jurisprudencia argentina, expresando las distintas posiciones del Tribunal Fiscal de la Nación, las Cámaras Nacionales y Federales, y la C.S.J. N., que intentan aclarar un poco la naturaleza jurídica, funcionamiento y aspectos tributarios. En algunos casos, como el Fallo FIDEICOMISO URBANETXEA I c/AFIP s/IMPUGNACIÓN DE DEUDA – CÁM. FED. SEG. SOC. – SALA I – 04/02/2014, que es inédito y realmente novedoso, lejos están de proporcionar una herramienta indispensable para poder entender el funcionamiento dinámico correspondiente al fideicomiso creando así una serie de interrogantes.
Al referirnos al tratamiento del “trust” por la jurisprudencia argentina, debemos nombrar el Fallo: MORENO, JULIO CÉSAR – CNFED. CONT. ADM. – SALA II – 20/2/2007, en el cual el contribuyente había abonado el impuesto a las ganancias relativo a un “trust” al cual había transferido distintas inversiones suyas en el exterior, habiendo ingresado el impuesto por aplicación del artículo 1° de la ley, con las modificaciones por ley 24.073. Posteriormente inició acción de repetición para el reintegro del impuesto por los ejercicios de los años 1996 y 1997, al sostener la improcedencia de la gravabilidad de las rentas provenientes de ese trust. El Tribunal Fiscal de la Nación rechazó la acción al considerar que era procedente el impuesto sobre las ganancias obtenidas en el exterior por personas residentes en el país; además, sostuvo que no procedía distinguir entre la renta en general y la proveniente de un trust. La actora apeló dicha sentencia, y la Sala II del adquem la revocó, al tiempo de formular dos importantes definiciones, que más tienen que ver con el Pcio. de legalidad e irretroactividad de las leyes, que con el tratamiento del trust en el Imp. a las Gcias..
En la primera, la alzada consideró que si bien en los años 1996 y 1997 ya se había incorporado el concepto de renta mundial, lo cierto es que no fue aprobada entonces la debida y necesaria reglamentación, por lo que con la mera mención contenida en la ley para gravar este tipo de rentas no estaba cumplida aún la exigencia del principio de legalidad.
El segundo tema de trascendencia es relativo a la definición de las normas que se deben aplicar, cuando se ha de interpretar una figura jurídica desarrollada en el extranjero. Esto radica en el tratamiento a otorgar al trust, ya que la Cámara hizo hincapié en que, en las actuaciones administrativas y en el Tribunal Fiscal de la Nación, no se había tenido en cuenta que, en virtud de los artículos 12 y 1205 del Código Civil, las formas y solemnidades de los contratos, y de todo instrumento público, son regidos por las leyes del país donde se hubieren otorgado: siendo que en el caso bajo análisis se debió analizar la figura sobre la base de las leyes del lugar en que se celebró el contrato.
Otro fallo novedoso para poder comprender las limitaciones que tiene la responsabilidad del Fiduciario en el Fideicomiso es el Fallo entre partes privadas: Romulan SRL c/Banco Comafi Fiduciario Financiero SA s/ordinario – Cám. Nac. Com. – Sala F – 08/08/2013, en el que en resumen se dejo expresamente plasmado que en un contrato de Fideicomiso, salvo las responsabilidades legalmente establecidas (básicamente rendir cuentas de su gestión, prestar colaboración en el registro de los bienes fideicomitidos, entregar los bienes a la extinción del contrato y proceder a la liquidación de los bienes fideicomitidos en caso de insuficiencia de los mismos para satisfacer las obligaciones contraídas en la ejecución del fideicomiso), el fiduciario no puede ser obligado por causas ajenas, menos aún concernientes a los bienes fideicomitidos.
Tal como mencionara anteriormente en el presente artículo, existe un fallo novedoso y esclarecedor respecto de la figura del fideicomiso (en este caso se trata de un fideicomiso inmobiliario), y que pone de manifiesto un nuevo rol en la actuación y los cuidados que debe tener el Fiduciario ante la administración del Fideicomiso. Es el Fallo: FIDEICOMISO URBANETXEA I c/AFIP s/IMPUGNACIÓN DE DEUDA – CÁM. FED. SEG. SOC. – SALA I – 04/02/2014, que define que en el Fideicomiso, la responsabilidad por deuda ajena significa que los fiduciarios deben cumplir con las obligaciones tributarias de los fideicomisos (en este caso estaba dado por la deuda fiscal determinada por aportes y contribuciones), utilizando para ello los recursos que posea el fondo fiduciario, sin perjuicio de que, en ciertas situaciones, la responsabilidad aludida podría extenderse al patrimonio personal del propio fiduciario.
El litigio se había iniciado por una determinación de oficio realizada por la AFIP, correspondiente al régimen nacional de la seguridad social, con respecto a la situación de 9 trabajadores que se encontraban laborando en una obra en construcción, sita en la localidad de Godoy Cruz, Provincia de Mendoza, la cual asumimos se habría estructurado jurídicamente a través de un fideicomiso, teniendo en cuenta que, dicha determinación administrativa había incluido tanto la falta de aportes y contribuciones de la seguridad social como una multa derivada por tal incumplimiento, contra el fideicomiso inmobiliario, como obligado principal.
Frente al reclamo del Fisco, el apelante había intentado impugnarlo judicialmente pretendiendo evitar como requisito para su admisibilidad procesal, el previo pago y depósito de los importes resultantes de la liquidación (solve et repete), pero para la Cámara no bastaba la mera alegación de dificultades económico-financieras que habría sufrido el fideicomiso reclamante para cumplir con el pago y depósito previo de la deuda previsional impaga ya que, el certificado contable informal presentado por el representante del fideicomiso para exteriorizar su insuficiencia patrimonial, tampoco había sido reconocido por el tribunal como un medio de prueba suficiente, atendiendo a que el único argumento que le hubiera posibilitado al fiduciario acreditar la real situación patrimonial del fideicomiso, hubiera consistido en acompañar los estados contables del fideicomiso, circunstancia que no aconteció. Por otro lado, y lo novedoso que tiene analizar este fallo, es que además de tratar al Fideicomiso como un ente contable y autónomo, “queda de manifiesto la responsabilidad solidaria del fiduciario como responsable por el cumplimiento de deuda ajena”. Existe, como principio general a cualquier fideicomiso, una clara independencia y separación entre el patrimonio fideicomitido y el personal y propio del fiduciario, salvos dos excepciones que harían al fiduciario responsable por las obligaciones del fideicomiso con sus propios recursos, en las que una se destaca nuestro fallo:
*la primera sería tener una conducta culposa o dolosa por parte del fiduciario en virtud de la cual haya infringido el estándar de diligencia y prudencia del buen hombre de negocios; y,
*la segunda, estaría dada por aquellos supuestos en los que se haya impuesto la responsabilidad solidaria al fiduciario, específicamente en los casos de reclamos de fuente laboral, del sistema de la seguridad social, o bien, aquellos de naturaleza impositiva.
Sostiene parte de la Doctrina, que si bien el compromiso de los fiduciarios tiene carácter solidario y responden con sus bienes propios por los impuestos que omita pagar el fideicomiso que administran, dicha imputación no es directa, resultando obligatorio, previamente, que el Fisco intime al Fideicomiso, y luego de transcurrido el plazo de 15 días, si el deudor no cancela su obligación, recién entonces el Ente Recaudador podrá iniciar el proceso de solidaridad.
Es por ello que es importante el análisis de este Fallo y que me pareció de interés destacar, por aquellos interrogantes que plantea, que en gran parte quedan inconclusos a la hora de determinar la responsabilidad de los actores de un Fideicomiso.
Uno de los interrogantes reside en establecer si la insuficiencia del patrimonio del fideicomiso para cumplir con el reclamo previsional del Fisco, sería subsanada internamente por aquel (a través de los actos que deberían realizar sus posiciones internas, en especial los fiduciantes/beneficiarios), mediante la puesta en marcha de las herramientas de cobertura que convencionalmente se hubieran previsto; y el segundo, si el fiduciario, atendiendo a la circunstancia de que el fideicomiso ya se hubiese formalmente extinguido, o su insuficiencia patrimonial, o bien, basado en el nivel de diligencia y prudencia que debería haber exhibido en su actuación como tal, debería ser imputado como solidariamente responsable (con su propio bolsillo), por el incumplimiento de las obligaciones previsionales del fideicomiso, como deudor principal.
Referencias del autor
Dr. Luis Goñi. Contador Público (UBA). Especialización en Impuestos (U. Belgrano). Docente Universitario y autor de artículos de la especialidad. Asesor tributario independiente de sociedades.
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