Ciudad de Buenos Aires: Impuesto sobre los Ingresos Brutos a sujetos del exterior que presten servicios online para acceder a películas, videos, juegos y música
Published date | 30 September 2014 |
Date | 30 September 2014 |
Law Firm | Marval O'Farrell Mairal |
La Resolución N° 593/2014 (en adelante, la “Resolución”) se publicó el 3 de septiembre de 2014 y entrará en vigencia el 1 de noviembre de 2014.
Sus considerandos explican la motivación de la Administración Gubernamental de Ingresos Públicos (la “AGIP”) para establecer el régimen de retención. En ese sentido, se indica que el comercio electrónico ha producido una revolución en las operaciones comerciales y que corresponde prever que las transacciones que se celebren electrónicamente no socaven la capacidad del Estado para recaudar ingresos públicos vía tributación, teniendo además en cuenta las nuevas formas de intermediación en la realización de pagos que permiten a usuarios y consumidores cancelar productos y servicios, resguardando su información financiera.
En tal entendimiento, la AGIP estableció el régimen de retención respecto de la contratación de servicios de suscripción online para acceder a películas, televisión y otros tipos de entretenimiento audiovisual que se transmiten por Internet a televisores, computadoras y otros dispositivos conectados a Internet como así también por la suscripción para comprar y/o alquilar contenidos digitales relacionados con música, juegos, videos o similares.
La Resolución designa como agentes de retención a las entidades emisoras de tarjetas de crédito, débito y compras que intervengan en las operaciones mencionadas en el párrafo anterior, cuando los pagos se efectúen a empresas del exterior que brinden tales servicios. Los agentes recibirán los pagos de los usuarios y consumidores y, antes de transferir tales fondos a los prestadores de servicios del exterior, deberán efectuar la retención conforme a una alícuota del 3% sobre el precio neto de la operación, sin que resulte aplicable el mínimo no imponible y declarando la suma retenida bajo el CUIT genérico del país de origen de la empresa prestadora del servicio.
Finalmente, la norma establece que las retenciones efectuadas conforme al Régimen deberán ser consideradas como pago único y definitivo en concepto del Impuesto sobre los Ingresos Brutos
2. Algunas reflexiones
El hecho imponible del Impuesto sobre los Ingresos Brutos en la Ciudad de Buenos...
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