La AFIP fija las escalas impositivas para los empleados
Date | 28 February 2011 |
Author | Gabriel Gotlib |
Published date | 28 February 2011 |
Law Firm | Marval O'Farrell Mairal |
La Ley de Impuesto a las Ganancias N° 20.628 establece un impuesto sobre los ingresos obtenidos por las personas físicas, personas jurídicas domiciliadas en la Argentina y sucursales de sociedades extranjeras en la Argentina. Para las sociedades anónimas y de responsabilidad limitada, la alícuota aplicable en la Argentina sobre su ganancia neta es del treinta y cinco por ciento (35%). Sin embargo, el Impuesto a las Ganancias es progresivo para las personas físicas: su alícuota se incrementa a medida que las ganancias son más elevadas. Así, según la ganancia imponible, la escala comienza en un 9% y puede llegar hasta un 35%.
Por ejemplo, si la persona presta servicios personales y recibe un sueldo como contraprestación (por ejemplo, sueldos provenientes de un empleo público o privado, honorarios profesionales, ganancias por pensiones y salarios pagados a un socio/ administrador de una sociedad), el impuesto es retenido por el empleador, quien deberá acreditarlo anualmente mediante una declaración informativa. Los residentes podrán deducir de su ganancia neta ciertas sumas por esposo o esposa, hijos, etc.
Para determinar el tributo aplicable, se debe tomar en cuenta la Ley de Impuesto a las Ganancias. Desde que el impuesto es retenido por el empleador, se deberá tener en cuenta la Resolución General AFIP N° 3008. En la práctica, esta...
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