Impuesto al valor agregado: Reglamentación del régimen de devolución de crédito fiscal por la adquisición de bienes de uso
Published date | 30 September 2019 |
Author | María Inés Brandt,Walter C. Keiniger,Sergio Daniel Vergara |
Date | 30 September 2019 |
Law Firm | Marval O'Farrell Mairal |
La Ley N° 27.430 modificó la Ley del Impuesto al Valor Agregado, incorporando un artículo agregado a continuación del artículo 24, en función del cual se estableció un régimen de devolución del saldo técnico originado en la adquisición de bienes de uso, conforme a las condiciones allí establecidas, reglamentadas por el Decreto N° 813/2018. Nos referimos a las particularidades del régimen en artículos incluidos en Newsletters anteriores (“Reforma fiscal: Modificaciones a la Ley de IVA para los servicios digitales” y "Modificaciones al Decreto Reglamentario de la Ley de Impuesto al Valor Agregado”). Remitimos al lector a nuestros comentarios en tales artículos.
A partir del dictado de la Resolución General N° 4581/2019 (la “Resolución General”), se termina de completar el marco normativo aplicable a este régimen que, cumplidas ciertas condiciones, permite a los contribuyentes solicitar la devolución del saldo técnico de IVA acumulado por seis (6) períodos fiscales mensuales siempre que se haya originado en la adquisición de bienes de uso.
La Resolución General establece el procedimiento que deberán seguir los contribuyentes para obtener la devolución que, a grandes rasgos, consiste en:
- Generación de una “presolicitud” entre los días 1 y 10 de diciembre de cada año.
- Comunicación de la AFIP en la que se informan los comprobantes y/o montos que podrán incluirse en su totalidad o de manera parcializada en la solicitud del beneficio, en función del cupo anual (que, para el año 2019, ha sido establecido en un máximo de ARS15.000.000.000 por el Ministerio de Hacienda).
- Solicitud del beneficio en la que se conforma la información cargada en la “presolicitud”; se pueden eliminar comprobantes o...
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