Decreto 1722 obliga a repatriar divisas de exportación
Date | 01 October 2011 |
Published date | 01 October 2011 |
Law Firm | Marval O'Farrell Mairal |
El Decreto 2581/64 (10/04/1964) impuso a todos los exportadores argentinos la obligación de ingresar a la Argentina las divisas en moneda extranjera provenientes de exportaciones y liquidarlas (en adelante, la “Repatriación Obligatoria”) en el Mercado Único y Libre de Cambios (en adelante, el “MULC”). Sin embargo el Decreto 530/91 (27/03/1991) derogó dicha obligación.
El 19 de mayo de 1993 la Ley 24.196 de Inversiones Mineras estableció incentivos para favorecer la actividad minera. Sus principales beneficios son la estabilidad fiscal y cambiaria durante 30 años, la fijación de un límite a las regalías del 3%, y diversas deducciones impositivas. Desde la entrada en vigencia de la Ley de Inversiones Mineras muchas compañías mineras obtuvieron el beneficio de la estabilidad fiscal no encontrándose así sujetas a Repatriación Obligatoria.
El 5 de diciembre de 2001, el Decreto 530/91 fue derogado por el Decreto 1606/01, por lo que el Decreto 2581/64 volvió a entrar en vigencia. Así, el Decreto 1606/01 reestableció la obligación genérica para exportadores argentinos de ingresar a la Argentina sus divisas provenientes de exportaciones. Sin embargo, el Decreto 1638/01 (11/12/2001) preveía que aquellas actividades a las cuales se hubiera otorgado una exención especial con respecto a la Repatriación Obligatoria por medio de una ley, contrato con el gobierno nacional o por medio de un decreto emitido previo a la sanción del Decreto 1638/01, no estarían sujetas al cumplimiento de dicha obligación. En función de que algunas compañías mineras habían obtenido el beneficio otorgado por la Ley 24.196, el 27 de febrero de 2003, el Decreto 417/03 estableció que las compañías mineras, que hubieran obtenido el beneficio de estabilidad fiscal mediante la Ley de Inversiones Mineras mientras el Decreto 530/91 estuvo en vigencia, se encontraban exentas de la Repatriación Obligatoria impuesta por el Decreto 2581/64.
Además, por medio del Decreto 753/04 (17/06/2004), y a fin de evitar (a) tratos especiales a favor de la actividad minera en materia de régimen cambiario aplicable a compañías incluidas en el Decreto 417/03; (b) la libre disponibilidad de divisas; y (c)...
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