Impuesto sobre los Bienes Personales: las sociedades pueden cumplir con su obligación de pago utilizando el saldo a favor de sus propios impuestos
Author | Walter C. Keiniger |
Published date | 29 July 2011 |
Date | 29 July 2011 |
Law Firm | Marval O'Farrell Mairal |
Recordemos que la Ley del Impuesto sobre los Bienes Personales establece una obligación de ingresar el gravamen por las acciones o participaciones en el capital de las sociedades regidas por la Ley Nº 19.550, cuyos titulares sean personas físicas o sucesiones indivisas, el cual debe ser liquidado y abonado por esas sociedades con carácter de pago único y definitivo.
En el caso que comentamos, la contribuyente había intentado cancelar esa obligación con su saldo a favor de libre disponibilidad en el Impuesto al Valor Agregado y solicitó la compensación.
La Administración Federal de Ingresos Públicos rechazó el pedido con el fundamento de que la compensación sólo corresponde cuando hay identidad de sujetos tributarios, esto es, que el titular de una deuda impositiva es, a su vez, el titular de un crédito contra el Fisco, lo que no ocurría en el caso, ya que no era la sociedad sino sus integrantes el sujeto de la obligación de...
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