Ingreso de fondos lícitos y moratoria
Date | 23 July 2009 |
Published date | 23 July 2009 |
Author | Gabriel Gotlib,Fernando Martín Vaquero |
Law Firm | Marval O'Farrell Mairal |
El 8 de mayo de 2009 se publicó en el Boletín Oficial la Nota Externa Nº 2/2009 por la cual la Administración Federal de Ingresos Públicos (la “AFIP”) aclaró que los contribuyentes que ingresen fondos de origen lícito a la moratoria impositiva prevista por la Ley Nº 26.476 de Blanqueo y Regularización (la “Moratoria”) quedan liberados de responsabilidad por infracción al Régimen Penal Cambiario.
1. Antecedentes
La Moratoria permite normalizar la situación tributaria de los contribuyentes que exterioricen la tenencia de moneda extranjera, divisas y demás bienes en el exterior o en el país mediante la presentación de una declaración jurada especial, según sus términos y condiciones. Hemos descripto este régimen en ediciones anteriores.
La adhesión a la Moratoria implica que los contribuyentes “quedan liberados de toda acción civil, comercial y penal tributaria” si se cumplen los requisitos legales (artículo 32:b, Ley N° 26.476).
Se discutía si el beneficio contenido en dicha norma comprendía también a las eventuales acciones penales cambiarias que pudieran corresponder por aplicación de la Ley Nº 19.359, en virtud de los fondos traídos a la Argentina.
2. Interpretación de la Procuración y de la AFIP
La Procuración del...
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