Impuesto a las Ganancias, principio de la universalidad del pasivo y deducción de gastos de endeudamiento
Published date | 29 June 2012 |
Date | 29 June 2012 |
Law Firm | Marval O'Farrell Mairal |
El 20 de abril de 2012, el Tribunal Fiscal de la Nación se expidió en la causa “Hoteles Argentinos S.A.”, en la cual se discutía la pretensión del Fisco Nacional, de considerar no deducibles en el Impuesto a las Ganancias, ciertos intereses y diferencias de cambio originados en un préstamo contraído por una sociedad anónima, con otras dos sociedades accionistas de ésta.
El planteo de la AFIP -consistente en que los gastos no representaban erogaciones dirigidas a obtener, mantener o conservar ganancias gravadas porque se vinculaban con "la devolución de fondos aportados por los accionistas"- fue desvirtuado por el Tribunal Fiscal sobre la base de las siguientes consideraciones:
a) Una correcta interpretación del Ley del Impuesto a las Ganancias y de su Decreto Reglamentario necesariamente llevan a que los requisitos de deducibilidad son diferentes según las características del sujeto del gravamen. Para las personas físicas y sucesiones indivisas se consagra un criterio de deducibilidad sobre la base del denominado “principio de afectación patrimonial”, regla que no resulta aplicable a las sociedades comerciales y a otros sujetos para los cuales la vinculación con la obtención de rentas se establece en base al principio de “universalidad del pasivo”: "los prestamos no financian una actividad en...
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