La Corte Suprema define el tratamiento en el IVA de los intereses sobre operaciones exentas o no gravadas
Published date | 29 October 2010 |
Author | Walter C. Keiniger |
Date | 29 October 2010 |
Law Firm | Marval O'Farrell Mairal |
Con fecha 28 de septiembre de 2010, la Corte Suprema de Justicia de la Nación dictó sentencia en la causa “Angulo José Pedro (TF 21.995-I) y otros c/ DGI”. En el caso, se planteó si los intereses originados en un saldo de precio de una venta de acciones –operación exenta del gravamen – se encuentran gravados en el IVA.
El artículo 10 de la Ley de Impuesto al Valor Agregado determina que los intereses percibidos o devengados con motivo de pagos diferidos o fuera de término son integrantes del precio neto gravado –aunque se facturen o convengan por separado- aun cuando considerados independientemente no se encuentren sometidos al gravamen.
Por lo expuesto, la Ley adopta un criterio de “unicidad” y considera que la financiación de las operaciones de venta, locación y prestación de servicios gravados que también está alcanzada por el impuesto por tratarse de un accesorio al hecho imponible principal.
Sin embargo, el artículo 10 del decreto reglamentario de la Ley rompe el principio de “unicidad” establecido por la Ley y consagra la gravabilidad de los intereses sin importar si se vinculan con operaciones gravadas o no por el impuesto.
El antecedente más relevante en este tema era el fallo “Chryse SA c/ AFIP”, de la Sala III de la Cámara de Apelaciones, del 15 de octubre de 2002, que falló a favor de la inaplicabilidad del impuesto sobre intereses vinculados con operaciones no alcanzadas por el impuesto. En aquélla oportunidad se sostuvo que el artículo 10 del decreto reglamentario violaba el principio de legalidad que consagra el artículo 17 de la Constitución Nacional, y la prohibición establecida...
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