Argentina: Impuestos: Convenios Internacionales

Last Updated: 11 January 2017
Article by Ariadna L. Artopoulos and Daniela Forte.

Aprobación del convenio para evitar la doble imposición internacional con los Estados Unidos Mexicanos

El 21 de diciembre de 2016 se publicó en el Boletín Oficial la ley Nº 27.334 que aprueba el acuerdo entre la República Argentina y los Estados Unidos Mexicanos para evitar la doble imposición y prevenir la evasión fiscal con respecto a los impuestos sobre la renta y sobre el patrimonio, suscrito el 4 de noviembre de 2015.

El convenio prevé la potestad tributaria compartida entre ambos países en materia de intereses, regalías, dividendos y ganancia de capital, con las siguientes limitaciones:

En el caso de los intereses, el impuesto no podrá exceder del 12% en el país de su procedencia.

En materia de regalías, la retención en el país de su procedencia, no podrá exceder del: (i) 10% del importe bruto por el uso o la concesión del uso de derechos de autor, patentes, diseños y modelos, uso de equipos comerciales, industriales o científicos, o por informaciones relativas a experiencias industriales, comerciales o científicas, así como por la prestación de servicios de asistencia técnica; o (ii) 15% del importe bruto para los demás casos.

Los resultados provenientes de la enajenación de acciones o participaciones en el capital de una sociedad podrán gravarse en el Estado en que resida dicha sociedad, pero el impuesto no podrá exceder del: (i) 10% de la ganancia cuando se trate de una participación directa en el capital de al menos el 25%; o (ii) 15% de la ganancia en los demás casos.

Respecto de los dividendos, el impuesto en el país en el que resida la sociedad que los paga no podrá exceder del: (i) 10% del importe bruto, si el beneficiario efectivo es una sociedad que posea por lo menos el 25% del capital de la sociedad que paga dichos dividendos; o (ii) 15% del importe bruto de los dividendos en todos los demás casos.

El convenio también prevé el intercambio de información tributaria, a requerimiento de los países contratantes y una cláusula de "limitación de beneficios" para evitar que se realicen arreglos o transacciones con el único o principal propósito de obtener un beneficio.

El convenio entrará en vigor 30 días después de la fecha de recepción de la última notificación de los Estados contratantes sobre el cumplimiento de los procedimientos requeridos por sus legislaciones internas y tendrá efectos: (i) con respecto a impuestos retenidos en la fuente, sobre los montos pagados a partir del primero de enero, inclusive, del año calendario siguiente a aquel en que el convenio entre en vigor; y (ii) con respecto a otros impuestos sobre la renta y sobre el patrimonio, para los ejercicios fiscales que comiencen a partir del primero de enero, inclusive, del año calendario siguiente a aquel en el que el convenio entre en vigor.

Finalmente, debe tenerse presente que el Convenio entre la República Argentina y los Estados Unidos Mexicanos para evitar la Doble Imposición e impedir la evasión fiscal en materia de impuestos sobre la renta provenientes de la operación de buques y aeronaves en el transporte internacional, del 26 de noviembre de 1997, quedará terminado de forma definitiva a partir del momento en que resulte aplicable el convenio analizado.

Firma del acuerdo para el intercambio de información tributaria con Estados Unidos de América

El 23 de diciembre de 2016 se firmó el acuerdo para facilitar el intercambio de información tributaria que resultará aplicable en el caso de Estados Unidos de América a los impuestos federales y en el caso de la República Argentina a los impuestos nacionales administrados por la Administración Federal de Ingresos Públicos.

El acuerdo dispone que el intercambio de información podrá ser: (i) a requerimiento; (ii) automático y (iii) espontáneo.

En el primer caso, la autoridad competente de cada país podrá cursar requerimientos de información a la otra autoridad competente, quien se compromete a obtenerla y suministrarla.

Respecto al intercambio automático, se establece que las autoridades competentes podrán transmitir la información y que, a tal fin, las autoridades competentes deberán establecer los items de información a intercambiar y los procedimientos a utilizar. Con respecto al intercambio espontáneo, las autoridades de cada país podrán suministrar aquella información que supongan relevante para el propósito perseguido por el acuerdo, utilizando los procedimientos para hacer efectivo este tipo de intercambio que establezcan ambos países. Por lo tanto, para que resulte operativo el intercambio automático o espontáneo, los países signatarios deberán acordar en el futuro condiciones particulares.

Se prevé también en el acuerdo la posibilidad de que ambos países permitan inspecciones cruzadas entrevistando individuos y examinando registros.

La autoridad requerida no estará obligada a proporcionar información que no esté en su poder así como tampoco respecto a personas que no estén dentro de su jurisdicción territorial. Sin embargo, deberá proporcionar la información pertinente si se trata de un residente del país de la autoridad requirente.

La entrada en vigencia del acuerdo operará una vez transcurrido un mes desde la fecha en que Argentina notifique a Estados Unidos que ha completado los procedimientos internos necesarios para ello y la información sujeta al intercambio será la correspondiente a períodos fiscales iniciados el 1º de enero del año siguiente a la entrada en vigencia.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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