Impuesto a las Ganancias. Limitaciones para la deducción de gastos
Date | 23 July 2009 |
Published date | 23 July 2009 |
Author | Gabriel Gotlib,Juan Pablo Rothschild |
Law Firm | Marval O'Farrell Mairal |
El 17 de diciembre de 2008, la Sala A del Tribunal Fiscal de la Nación (“TFN”) se expidió en la causa “Novos” confirmando el ajuste de la Administración Federal de Ingresos Públicos (“AFIP”) que había determinado de oficio la obligación tributaria de Novos S.A. (“Novos”) en el Impuesto a las Ganancias por el período fiscal 2000.
Conforme surge de los hechos relatados en el fallo, un accionista extranjero de Novos realizó un aporte de capital sujeto a la condición de que Novos se hiciera cargo de los impuestos que pudieran incidir sobre su participación. Uno de estos impuestos era el Impuesto sobre los Bienes Personales (ISBP). Novos pagó el ISBP correspondiente y luego lo dedujo como gasto. La AFIP objetó esta deducción porque consideró que no era un gasto necesario para obtener, mantener y conservar ganancias gravadas.
En términos generales, el ISBP grava –entre otras cosas– las acciones que poseen las personas físicas –domiciliadas o no en el país– y las personas...
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