El concepto contable de materialidad. Breve revisión en el caso de la información sobre tributos
DOI:
https://doi.org/10.67341/03284050-628Palabras clave:
materialidad, marco conceptual, tributaciónResumen
Actualmente, el concepto de materialidad resulta un eje central del debate sobre la responsabilidad social organizacional. Su significado varía según el marco conceptual y normativo que lo incluya, por lo que puede generar confusión en emisores y usuarios de reportes. Este ensayo analiza, comparativamente, distintos enfoques normativos de la materialidad a partir de los reportes financieros y sus repercusiones en el campo de la sostenibilidad. Se observan en los reportes de sostenibilidad dos enfoques divergentes: priorizar riesgos y oportunidades financieras o enfatizar los impactos sociales y ambientales. La normativa europea busca integrar estos dos enfoques bajo el concepto de “doble materialidad”. El trabajo ejemplifica la aplicación de estos enfoques en la información tributaria. En los reportes con enfoque financiero, la materialidad tributaria se centra en los efectos ciertos o contingentes sobre el patrimonio. En cambio, la materialidad de impacto considera también, entre otros, la planificación fiscal agresiva y la transparencia tributaria como factores relevantes. Las conclusiones subrayan la persistente ambigüedad en el contenido concreto del concepto de materialidad que dificulta la armonización entre los diversos reportes, tanto sean financieros como de sostenibilidad.
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Derechos de autor 2026 Universidad Nacional de Mar del Plata. Facultad de Ciencias Económicas y Sociales
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