Aportes previsionales de directores de varias sociedades
Published date | 31 July 2001 |
Date | 31 July 2001 |
Law Firm | Marval O'Farrell Mairal |
En los últimos años, se ha generado una contro-versia en torno a los aportes previsionales que deben realizar las personas que desempeñen el cargo de directores simultáneamente en más de una sociedad.
Nos referiremos en el presente a directores en sentido amplio, incluyendo dentro del término a aquellas personas que ejerzan habitualmente en la República la dirección, administración o con-ducción de cualquier empresa (directores de S.A., gerentes de S.R.L., administradores de so-ciedades cooperativas, etc.).
La Ley Nº 24.241 establece que los directores serán considerados trabajadores autónomos (Art. 2º inc. b), y que las personas que ejerzan en for-ma simultánea más de una actividad de las com-prendidas en el Art. 2 incisos a), b), o c) contri-buirán obligatoriamente por cada una de ellas (Art. 5).
La AFIP sostiene que el ejercicio de tareas de dirección en más de una empresa configura el ejercicio de actividades simultáneas diferentes para la determinación del aporte. Por lo tanto, deberá aportarse por cada una de estas activi-dades.
La postura del fisco se reforzó a partir de un fallo de la Sala III de la Cámara Federal de la Seguir-dad Social ("Sala III") (in re: "Sánchez, Hugo Os-valdo c/D.G.I. s/impugnación de deuda", del año 1996).
Las otras dos Salas de la Cámara Federal de la Seguridad Social subsecuentemente fallaron en sentido contrario, determinando que la dirección de empresas debe ser considerada como una única actividad.
La Sala I de la Cámara Federal de Apelaciones de la Seguridad Social ("Sala I"), consideró que asignarle al concepto de "dirección" ejercido en diferentes empresas, el carácter de diversas acti-vidades, es enfrentarse al espíritu y literalidad de la norma. Asimismo, determinó que así como las actividades cumplidas por los profesionales de la salud, los fleteros, los artistas y los músicos no se multiplican por el número de clientes que los contraten o recurran a sus servicios...
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