La AFIP hizo aclaraciones sobre cómo impacta el impuesto a las ganancias en las sumas abonadas por extinción del vínculo laboral
Author | José M. Llano,Martin Emiliano Guala,Sergio Daniel Vergara |
Published date | 20 October 2021 |
Date | 20 October 2021 |
Law Firm | Marval O'Farrell Mairal |
El día 18 de octubre de 2021, se publicó en el Boletín Oficial la Circular N° 04/2021, en la que, recogiendo jurisprudencia de la Corte Suprema de Justicia de la Nación, y en función de la reforma introducida por Ley 27430, la AFIP señala que:
1. Las indemnizaciones o gratificaciones abonadas con motivo de la desvinculación laboral a empleados que no se desempeñen en cargos directivos y ejecutivos no están alcanzadas por el impuesto a las ganancias. Sin embargo, para aquellos que se desempeñen en esos cargos (y cumplan con los requisitos del Decreto 862/2019), el monto que exceda los importes indemnizatorios previstos en el artículo 245 de la Ley de Contrato de Trabajo sí está gravado.
2. Todo otro rubro abonado por el empleador en ocasión de la desvinculación laboral se encuentra alcanzado por el gravamen y sometido al régimen retentivo aplicable, aunque el monto correspondiente a esos conceptos no se identifique expresamente o se lo subsuma bajo otro rótulo.
Como puede observarse, si bien el organismo expone su criterio e interpretación respecto de los sujetos y conceptos gravados y de los alcances del término “montos...
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