El impuesto sobre los créditos y débitos en cuentas bancarias y su cómputo como pago a cuenta de otros impuestos
Author | Walter C. Keiniger,Gabriel Gotlib |
Published date | 31 May 2004 |
Date | 31 May 2004 |
Law Firm | Marval O'Farrell Mairal |
El 3 de mayo de 2004 se publicó en el Boletín Oficial el Decreto Nº 534/2004 (el “Decreto”), modificatorio del Decreto Nº 380/2001, reglamentario del llamado “Impuesto sobre los Créditos y Débitos en Cuentas Bancarias” (el “Impuesto”). El Decreto establece la posibilidad de computar el Impuesto como pago a cuenta, indistintamente, del impuesto a las ganancias y del impuesto a la ganancia mínima presunta.
Los titulares de las cuentas bancarias abiertas en instituciones financieras, gravadas a la tasa del...
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