{"id":94701,"date":"2026-06-30T21:58:04","date_gmt":"2026-06-30T19:58:04","guid":{"rendered":"https:\/\/www.fragmenta.cat\/?post_type=article&p=94701"},"modified":"2026-07-29T17:32:35","modified_gmt":"2026-07-29T15:32:35","slug":"breu-historia-del-paradis-fiscal","status":"publish","type":"article","link":"https:\/\/www.fragmenta.cat\/es\/dialogal\/article\/breu-historia-del-paradis-fiscal\/","title":{"rendered":"Breu hist\u00f2ria del parad\u00eds fiscal"},"content":{"rendered":"\n

El nom equ\u00edvoc de \u00abparad\u00eds\u00bb<\/strong> oculta<\/strong> una llarga hist\u00f2ria d’exempcions fiscals, secret bancari i compet\u00e8ncies entre estats<\/strong><\/p>\n\n\n\n

Si b\u00e9 ja hi ha const\u00e0ncia que a l\u2019antiga Gr\u00e8cia existien unes illes que eren una mena de paradisos fiscals, el cas m\u00e9s destacat de parad\u00eds fiscal en el m\u00f3n antic va ser establert pels romans al segle II aC a l\u2019illa de Delos, a la mar Egea. Sembla que aquest parad\u00eds fiscal va jugar un paper molt important en el creixement i l\u2019estabilitat de l\u2019Imperi rom\u00e0. El govern rom\u00e0 premiava les ciutats que li eren fidels donant-los l\u2019estatut de ports lliures d\u2019impostos, tenint en compte que la llibertat en el m\u00f3n antic volia dir, precisament, la llibertat per no pagar impostos.<\/p>\n\n\n\n\n\n\n\n

A l\u2019\u00e8poca moderna, els paradisos fiscals, tal com els coneixem avui, van emergir als Estats Units durant el segle XIX, concretament als territoris de Delaware i Nova Jersey. En aquestes dues regions era molt f\u00e0cil i r\u00e0pid incorporar-se al mercat financer: quan encara no havien passat ni vint-i-quatre hores de la compra d\u2019una empresa, aquesta ja podia estar en funcionament, i \u00f2bviament tenien una baixa fiscalitat d\u2019impostos. El model va tenir tant d\u2019\u00e8xit que, a principis del segle XX, va ser importat a Europa. Diversos cantons su\u00efssos, particularment l\u2019empobrit cant\u00f3 de Zug, van copiar aquesta pr\u00e0ctica. Avui dia, aquest cant\u00f3 es coneix com a Crypto Valley<\/em> degut al gran nombre d\u2019empreses dedicades a les criptomonedes que aplega. El que va culminar els denominats paradisos fiscals com a eina efectiva va ser la llei banc\u00e0ria su\u00efssa de l\u2019any 1934, amb el secret bancari, que es va crear b\u00e0sicament per contrarestar possibles efectes negatius de la Gran Depressi\u00f3 del 1929.<\/p>\n\n\n\n

\n

LA LLEI BANC\u00c0RIA SU\u00cfssa de l’any 1934 i les lleis brit\u00e0niques del 1957 van ser decisives per popularitzar espais amb una baixa fiscalitat especialment atractius per al capital estranger<\/p>\n<\/blockquote>\n\n\n\n

L\u2019any 1957 va ser una data decisiva: Gran Bretanya va promulgar un seguit de lleis per contribuir a l\u2019aparici\u00f3 de territoris offshore<\/em> (territoris m\u00e9s enll\u00e0 de les costes de les illes Brit\u00e0niques), coneguts com a illes del Canal, els quals eren tractats com si es trobessin sota la jurisdicci\u00f3 del mar Carib. Altres pa\u00efsos van dissenyar r\u00e8gims fiscals similars amb la intenci\u00f3 de fer-los atractius per al capital estranger; tot plegat, sense tenir en compte les limitacions legals i fiscals que solen imposar la majoria de pa\u00efsos del planeta.<\/p>\n\n\n\n

No obstant, l\u2019expressi\u00f3 \u00abparad\u00eds fiscal\u00bb neix d\u2019una equivocaci\u00f3. Origin\u00e0riament, tax haven<\/em> (\u00abrefugi fiscal\u00bb) feia refer\u00e8ncia als llocs on s\u2019aplica un r\u00e8gim tributari favorable a aquelles empreses i persones que no hi resideixen. Els francesos van confondre haven<\/em> (\u00abrefugi\u00bb) amb heaven<\/em> (\u00abparad\u00eds\u00bb), cosa que va donar lloc a l\u2019expressi\u00f3 francesa paradis fiscal<\/em>. L\u2019expressi\u00f3 va passar a la posteritat en estendre\u2019s la traducci\u00f3 francesa arreu del m\u00f3n. Per evitar confusions, i per no donar al concepte una respectabilitat que no t\u00e9, \u00e9s millor fer servir expressions com \u00abrefugi fiscal\u00bb o \u00abcau fiscal\u00bb.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Va ser arran dels famosos Panama Papers<\/em> que es va comen\u00e7ar a parlar regularment dels paradisos fiscals i que molta gent va al\u00e7ar la veu contra una evasi\u00f3 fiscal que ens perjudica a tots. Com a conseq\u00fc\u00e8ncia de l\u2019alarma social creada per l\u2019ab\u00fas d\u2019aquests paradisos fiscals, la Uni\u00f3 Europea va intentar posar fre a unes activitats que a priori s\u00f3n legals, per\u00f2 que a la pr\u00e0ctica, en la majoria de casos, no ho acaben sent. Un parad\u00eds fiscal \u00e9s una zona geogr\u00e0fica (generalment un estat) especialitzada a atreure actius que, o b\u00e9 no es volen tributar als pa\u00efsos d\u2019origen, o b\u00e9 no se\u2019n vol declarar la proced\u00e8ncia perqu\u00e8 provenen d\u2019activitats il\u00b7l\u00edcites. L\u2019opacitat dels paradisos permet no haver de donar informaci\u00f3 a les hisendes p\u00fabliques dels pa\u00efsos de proced\u00e8ncia, i el seu possible origen il\u00b7l\u00edcit es fa irrellevant. Aix\u00ed doncs, el seu avantatge comparatiu en un m\u00f3n global \u00e9s el secret bancari.<\/p>\n\n\n\n

Com que no existeix una definici\u00f3 legal consensuada arreu del m\u00f3n del que \u00e9s un parad\u00eds fiscal, es fan servir diferents llistes dels paradisos existents. L\u2019FMI elabora la seva pr\u00f2pia llista, igual que ho fa la Uni\u00f3 Europea o Espanya. Jo em quedo amb la definici\u00f3 que en fa un organisme independent com Oxfam Interm\u00f3n, que defineix el parad\u00eds fiscal com un pa\u00eds o territori lliure de tributacions, o amb tributacions molt baixes, que promulga lleis per garantir el secret bancari estricte per als inversors estrangers, i tamb\u00e9 juga un paper important, ja que no imposa restriccions als fluxos de capital. Aix\u00ed, podem trobar m\u00e9s de vuitanta paradisos fiscals a tot el m\u00f3n, incloent-hi territoris de la mateixa Europa.<\/p>\n\n\n\n

____________<\/p>\n\n\n\n

Foto de portada<\/strong>: skyline<\/em> de Panam\u00e0, pa\u00eds considerat parad\u00eds fiscal segons la UE i Oxfam a causa de l’incompliment de certs est\u00e0ndards d’intercanvi d’informaci\u00f3 tribut\u00e0ria | \u00a9 Wikimedia Commons<\/p>\n","protected":false},"featured_media":94702,"template":"","tags":[323,292],"seccio":[293],"class_list":["post-94701","article","type-article","status-publish","has-post-thumbnail","hentry","tag-323","tag-recerca","seccio-recerca"],"acf":[],"yoast_head":"\nBreu hist\u00f2ria del parad\u00eds fiscal - Fragmenta Editorial<\/title>\n<meta name=\"description\" content=\"Xavier Mart\u00ednez Gil explica com el nom equ\u00edvoc de \u00abparad\u00eds\u00bb amaga nombroses exempcions fiscals, compet\u00e8ncies entre estats i secrets bancaris.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fragmenta.cat\/dialogal\/article\/breu-historia-del-paradis-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Breu hist\u00f2ria del parad\u00eds fiscal - 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