Impuesto a las Ganancias y deducción de gastos
Published date | 12 September 2008 |
Date | 12 September 2008 |
Author | Gabriel Gotlib |
Law Firm | Marval O'Farrell Mairal |
En el primero de ellos[1], la AFIP impugnó gastos incurridos para comprar vestimenta que había sido utilizada para prestar las tareas que daban origen a la renta de la cual se deducían, gastos de comida en restoranes y incurridos para otorgar obsequios a clientes y sujetos relacionados con la actividad generadora de renta. El tribunal resolvió que según lo evidenciaba la prueba producida, los gastos no tenían relación con el sustento del contribuyente ni su familia, sino que se relacionaban con la realización de actividades generadoras de renta sujeta a impuesto.
Con respecto a los gastos incurridos para adquirir ropa de trabajo, el tribunal consideró, entre otros argumentos, que partir de la base, como lo hacía el fisco, que la ropa informal y corriente de una persona “puede ser la misma que deba emplear en situaciones que nada tienen de informales ni corrientes” era erróneo.
En el segundo de ellos[2], el tribunal fiscal admitió la deducción de gastos de la base del impuesto a las ganancias de una persona física...
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