Impuestos y actividades financieras
Author | Fernando Martín Vaquero,Gabriel Gotlib |
Published date | 30 April 2003 |
Date | 30 April 2003 |
Law Firm | Marval O'Farrell Mairal |
1. Dictamen (DAT) 64/2002 – Conversión de deuda - Préstamos garantizados
Analiza aspectos impositivos de los préstamos garantizados y bonos que se recibieron a cambio de títulos públicos como resultado del denominado “Canje 2” implementado a través del Decreto Nº 1387/2001.
(i) Los préstamos garantizados o los bonos públicos garantizados deberían valuarse a cierre de ejercicio a su valor de cotización (si los bonos garantizados cotizan) o costo de contabilización (equivalente al precio de compra más intereses, actualizaciones y diferencias de cambio).
(ii) Los intereses devengados por títulos públicos obtenidos por la conversión prevista en el Decreto Nº 1387/2001 y el resultado proveniente de la conversión se encuentran exentos del impuesto a las ganancias. La exención comprende las diferencias de cambio.
(iii) La diferencia entre el valor de mercado o de contabilización y el valor impositivo asignado a cierre del ejercicio fiscal inmediato anterior de la conversión constituye una ganancia gravada o una pérdida deducible en ese momento.
(iv) El mismo tratamiento se debería otorgar a la ganancia de capital producida al momento de la enajenación o disposición de los títulos o préstamos garantizados (si practican ajuste por inflación) como a la diferencia entre el costo impositivo del título asignado al cierre del ejercicio fiscal anterior y el importe...
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