Economia

AFIP oficializó los cambios en el Impuestos a las Ganancias

15 junio, 2021
55 4 minuto para leer

La medida eleva el mínimo no imponible a $150.000. Es retroactiva al 1 de enero por lo que la devolución, tal como anticipó Ámbito, será en cinco cuotas consecutivas.

La AFIP publicó en el Boletín Oficial la reglamentación de los cambios en el Impuesto a las Ganancias, que entre otras cuestiones e leva el mínimo no imponible a $150.000. La medida es retroactiva al 1 de enero por lo que la devolución, tal como anticipó Ámbito, será en cinco cuotas consecutivas.

Por otra parte indicó que incrementará el umbral de ingresos y rentas a partir del cual los contribuyentes deben presentar la declaración jurada informativa para Ganancias y Bienes Personales a $2,5 millones.

La Resolución General 5008/2021, publicada este martes en el Boletín Oficial, reglamentó los cambios en el Impuesto a las Ganancias que fueron aprobados por el Congreso Nacional a principios de abril.

Al respecto, se precisó que el trámite “correspondientes al período fiscal 2020, podrá efectuarse -con carácter de excepción- hasta el 31 de julio de 2021, inclusive”.

Con la firma de la titular de la Administración Federal de Ingresos Públicos (AFIP), Mercedes Marcó del Pont, se estableció que, “a fin de determinar los montos límites previstos para la aplicación de las exenciones” de Ganancias, tendrá que “considerarse el promedio del monto de la remuneración y/o haber bruto mensual correspondiente al período fiscal anual”.

“En aquellos meses en que la remuneración y/o haber bruto del mes que se liquida o el promedio de las remuneraciones y/o haberes brutos mensuales a ese mes -el que fuere menor- supere la suma de $150.000 y resulte inferior o igual a $ 173.000, los agentes de retención computarán, en el mes que se liquida, una deducción especial incrementada conforme el tramo en el que se ubique la referida remuneración y/o haber bruto mensual o promedio” en la nueva tabla del impuesto, que fue publicada como anexo de la norma principal.

La nueva tabla del impuesto

La reglamentación también instrumentó la deducción especial incrementada para que el impuesto solo alcance a las jubilaciones que superen los ocho haberes mínimos, siempre que “no hubieran obtenido en el período fiscal que se liquida ingresos distintos a los allí previstos superiores a la ganancia no imponible”.

“Tampoco corresponderá esa deducción para quienes se encuentren obligados a tributar el Impuesto sobre los Bienes Personales, siempre que esa obligación no surja exclusivamente de la tenencia de un inmueble para vivienda única”, se aclaró.

La normativa indica que los agentes de retención, “a los fines de la determinación del importe a retener en concepto de impuesto a las ganancias respecto de las remuneraciones y/o haberes correspondientes al mes devengado junio de 2021 y siguientes, deberán utilizar el procedimiento y los importes de las deducciones personales consignadas en las tablas mensuales acumuladas que se encuentran disponibles en el micrositio “Ganancias y Bienes Personales” del sitio “web” institucional (https://www.afip.gob.ar)”.

Siguiendo esa información, “deberán generar una liquidación adicional a efectos de determinar las diferencias que, por aplicación de las deducciones y exenciones establecidas por la Ley N° 27.617, pudieran generarse a favor de los sujetos pasibles de retención”.

Sobre este último punto, la mencionada Resolución General confirmó que el dinero que se les retuvo en o que va del año a los trabajadores que ya no están más alcanzados por el Impuesto a las Ganancias, “se reintegrará en cinco cuotas iguales, mensuales y consecutivas en los meses de julio, agosto, septiembre, octubre y noviembre de 2021″.

Por el contrario, “cuando el agente de retención obtenga un importe a su favor con motivo de los montos que se reintegran”, los saldos “que se generen en los períodos fiscales julio a noviembre de 2021 podrán ser utilizados”, por ejemplo, “para cancelar las obligaciones fiscales” o también -en forma excepcional- “podrá aplicarse a retenciones y/o percepciones del Impuesto al Valor Agregado”.

Entre las modificaciones que se incluyeron al proyecto se encuentra la exclusión del cálculo del gravamen del aguinaldo de los que están beneficiados con esta medida. Además, se permitirá a los jubilados que perciben hasta ocho jubilaciones mínimas acceder al beneficio aunque tengan ingresos extras hasta los $164 mil anuales.

Por otra parte, los cambios también afectarán la actual legislación en materia de parejas en concubinato. Hasta hoy, la ley habilita deducir al cónyuge. Sin embargo, la nueva propuesta contempla ampliar ese derecho al concubino, cualquiera fuera su sexo. El oficialismo aclaró que este punto fue elaborado con fuerte incidencia en la perspectiva de género.

Además, se incorporó un artículo que mantiene el beneficio del «22% adicional» en la región patagónica pero con una carga tributaria menor que el resto de los contribuyentes, lo que «beneficiará a alrededor de 83.500 empleados y jubilados».

Por otro lado, se excluyó del pago de ganancias del reintegro de gastos de guardería para los hijos e hijas de hasta 3 años, con un monto de hasta $67.000 por año.

Se excluyó también del pago del impuesto la provisión de ropa de trabajo, al equipamiento para uso exclusivo en el lugar de trabajo y al otorgamiento o pago de cursos de capacitación. El artículo 111 establece que el dinero que se reciben por vales de combustibles, vivienda, viajes de recreo o descanso, pago de gastos de educación del grupo familiar u otros conceptos similares se encuentran alcanzados por el Impuesto a las Ganancias.

También se duplicará la deducción que se paga por hijo con discapacidad. Actualmente, ésta es de $78.833 al año y a pedido expreso de los representantes sindicales se duplicará ese monto por cada hijo, hija, hijastro o hijastra discapacitado.

Por último, se prorrogó hasta el 20 de septiembre la exención que venció en diciembre para que el personal de salud no pague el Impuesto a las Ganancias a las horas extras que realiza debido a la pandemia del coronavirus y que fuera aprobada por el Congreso en mayo del año pasado.

AMBITO

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15 junio, 2021
55 4 minuto para leer
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