Beneficios fiscales para inversiones en bienes de capital
Date | 08 May 2008 |
Author | María Cecilia Pérez Junqueira,Gabriel Gotlib |
Published date | 08 May 2008 |
Law Firm | Marval O'Farrell Mairal |
La Ley Nº 26.360 establece que los proyectos de inversión iniciados a partir de octubre de 2007 -pero aún no concluidos- también podrán adherirse al régimen.
Podrán acogerse a este régimen las sociedades constituidas en el país, las sucursales de sociedades extranjeras y las personas físicas domicilias en la Argentina. La norma excluye a los contribuyentes declarados en estado de quiebra, a los denunciados penalmente por la Administración Federal de Ingresos Públicos, y a los que hubiesen solicitado los beneficios fiscales de la Ley N° 24.402 relativa al financiamiento del Impuesto al Valor Agregado.
Los contribuyentes podrán optar por alguno...
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