Ley de ganancias: aumenta el mínimo a partir del cual empleados en relación de dependencia pagan el impuesto
Author | Walter C. Keiniger,María Soledad González,María Inés Brandt |
Published date | 06 May 2021 |
Date | 06 May 2021 |
Law Firm | Marval O'Farrell Mairal |
El miércoles 21 de abril, fue publicada en el Boletín Oficial la Ley N° 27617 que modificó la Ley del Impuesto a las Ganancias y que incorpora cambios significativos que afectan a los empleados en relación de dependencia y de los jubilados y pensionados.
Una de las principales modificaciones de la ley es incrementar la deducción especial para las rentas obtenida por los trabajadores en relación de dependencia, los empleados públicos y los jubilados y pensionados. Ahora, la ganancia neta sujeta a impuesto es igual a cero para quienes perciban una remuneración bruta mensual menor a ARS 150 000. Además, el sueldo anual complementario (aguinaldo) también quedará exento.
Por otra parte, el Legislador faculta al Poder Ejecutivo a definir la magnitud de una deducción especial para los sujetos cuya remuneración y/o haber bruto se encuentre entre la suma de ARS 150 001 y ARS 173 000, a fin de no neutralizar los beneficios derivados de esta norma y de la correspondiente política salarial.
También se establece una exención a los importes percibidos por los trabajadores en relación de dependencia en concepto de bono por productividad, fallo de caja o conceptos similares, siempre que su remuneración mensual no supere los ARS 300 000, con un tope equivalente al 40 % de la ganancia no imponible.
En cuanto a la deducción de carga de familia por cónyuge, la norma dispone que se incluirán las personas convivientes que mantengan un proyecto de vida en común, aunque no revistan la calidad de esposo o esposa.
Algunos otros cambios son los siguientes:
- La carga de familia por hijo, hija, hijastro e hijastra solo podrá deducirse por el pariente más cercano, y se incrementará una vez por cada descendiente que se encuentre incapacitado para el trabajo.
- La deducción específica de...
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