Argentina: Reforma tributaria en Argentina: en busca de medidas sostenibles

Last Updated: 2 January 2018
Article by Claudio Cirocco

Como hemos destacado en artículos anteriores sobre las reformas a la legislación laboral y previsional de Argentina, el paquete de reformas propuesto por el gobierno local se completa con una reforma impositiva. Nuestro experto ofrece un resumen de lo propuesto.

Recientemente, el gobierno de Argentina sometió al Congreso el proyecto de reforma impositiva, que incluye, entre varios temas y modificaciones, el Impuesto a las Ganancias, el Impuesto al Valor Agregado y el Régimen Penal Tributario. La reforma planteada será de carácter gradual para que los cambios sean previsibles y las medidas aplicadas sean sostenibles. 

Algunos de los objetivos son los siguientes:

  • Promover la inversión, la competitividad y el empleo de calidad.
  • Avanzar hacia un sistema tributario más equitativo, eficiente y moderno.
  • Reducir drásticamente la evasión impositiva.
  • Cumplir con las metas fiscales.
  • Avanzar hacia el desarrollo.

También se proponen medidas para la reducción de los impuestos internos para los productos electrónicos y los vehículos de gama media, y un incremento para ciertos productos de alta gama.

Cambios en las normas impositivas

Impuesto a las Ganancias

En relación al Impuesto a las Ganancias de las personas jurídicas, se propone una baja gradual hasta el año 2022 del 35% al 25% sobre las utilidades no distribuidas.

Para el caso de las personas físicas, solamente no estarán alcanzadas por el impuesto la provisión de ropa de trabajo y el otorgamiento y pago de cursos de capacitación o especialización de empleados - en la medida que sean indispensables para el desempeño y desarrollo de la carrera del empleado. En el caso de los trabajadores autónomos, se duplica la deducción especial del Impuesto.

El comúnmente denominado "Impuesto al cheque", se computará progresivamente como pago a la cuenta del Impuesto a las Ganancias.

Impuesto al Valor Agregado

Sobre el Impuesto al Valor Agregado se pretende establecer un régimen de devolución para empresas que hayan realizado inversiones y no lo hayan recuperado en 6 meses.

Las prestaciones online, como Netflix o Spotify, pagarán IVA ya que los servicios digitales prestados en el exterior utilizables en el país estarán gravados. Los libros quedan eximidos.

Impuesto a la Transferencia de Inmuebles e Impuestos Internos

El Impuesto a la Transferencia de Inmuebles se reemplazará por un impuesto del 15% a la ganancia de capital por la venta de inmuebles, salvo en el caso de casa habitación.

Se esperan cambios en los Impuestos internos para celulares, televisores y monitores, que se reduce a 0 para Tierra del Fuego. Para los servicios de telefonía celular, el impuesto será del 5%.

También se reduce a 0 en el caso de autos y motos de gama media, mientras que, para aeronaves, motos de alta gama y embarcaciones, pasará a ser del 20%. En el caso de whisky, coñac y otras bebidas blancas, aplicará un 29%, mientras que para las gaseosas con azucares añadidos aplicará un 17%.

Otros

Se establece una imposición sobre la renta financiera del 15% para activos en monedas extranjeras o indexados, y del 5% para activos en moneda local.

Por otro lado, de acuerdo a la modificación que se propone realizar a la ley Anti-evasión, será obligatorio el domicilio electrónico.

Respecto de la Ley Penal Tributaria, los montos de punibilidad para la evasión simple ascenderán a 1.000.000 [actual 400.000] y para la agravada a 10.000.000 [actual 4.000.000]. Para la evasión simple previsional, el piso de punibilidad pasa de 80.000 a 200.000 y la agravada de 400.000 a 1.000.000.

Obtenga ayuda de expertos

Los expertos de TMF Argentina se mantienen monitoreando los cambios en las normas y regulaciones locales y están listos para ayudarle a identificar el posible impacto a sus negocios. Para más información sobre asuntos tributarios en Argentina, o sobre cómo podemos ayudarle, por favor haga una consulta.

Conozca cómo adaptarse con éxito a las normas y regulaciones extranjeras.

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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