El concepto de “devengado” en el Impuesto a las Ganancias
| Date | 29 July 2011 |
| Author | Walter C. Keiniger |
| Published date | 29 July 2011 |
| Law Firm | Marval O'Farrell Mairal |
La controversia se suscitó a raíz de la impugnación por parte del Fisco Nacional de la deducción de los gastos incurridos por el contribuyente como consecuencia de ciertos contratos de exclusividad suscriptos con sus clientes.
La Ley del Impuesto a las Ganancias prevé la aplicación del criterio de imputación de lo devengado cuando se trata de ganancias de tercera categoría (rentas de empresa). La discusión versó sobre el modo de aplicación de ese criterio en el caso concreto.
El contribuyente había deducido...
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