IGMP: La AFIP hace suyo el criterio de la Corte
Date | 30 June 2017 |
Published date | 30 June 2017 |
Law Firm | Marval O'Farrell Mairal |
En el precedente “Hermitage” (Fallos 333:993), del año 2010, la Corte declaró la inconstitucionalidad de la aplicación del impuesto a la ganancia mínima presunta a una empresa que demostró que su explotación comercial había arrojado pérdidas en el período fiscal analizado.
En la causa “Diario Perfil” (Fallos 337:62), la Corte agregó que no correspondía exigir al contribuyente la prueba de la imposibilidad de que sus activos fueran generadores de renta.
En el análisis de la prueba rendida en este segundo caso, la Corte tuvo por acreditados los extremos fijados en “Hermitage”, y concluyó que la renta presumida por la ley no había existido, toda vez que la firma había registrado pérdidas en sus balances contables y un quebranto en su declaración jurada del impuesto a las ganancias.
Ahora, la AFIP, a través de su Instrucción 2/ 2017, acatando el criterio de la Corte, indica que sus áreas jurídicas deben allanarse a la pretensión del contribuyente en los casos en los que se encuentre probada la existencia de pérdidas en los balances contables correspondientes al período pertinente y, a la vez, se registren quebrantos en la declaración jurada del impuesto a las ganancias del período fiscal en cuestión, admitiendo así que la renta presumida por la Ley del Impuesto a la Ganancia Mínima Presunta, en tal caso, no existió.
En consecuencia, la Instrucción 2/ 2017, ordena a todas las áreas jurídicas que:
- Tengan por acreditado, en los términos de la doctrina sentada en la causa “Hermitage”, la inexistencia de la renta presumida por la Ley del Impuesto a la Ganancia Mínima Presunta, cuando se pruebe la existencia de pérdidas en los balances contables y, a su vez, se registren quebrantos en la declaración...
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