Otra llamativa sentencia sobre pagos a beneficiarios del exterior
Author | Juan Pablo Rothschild,Walter C. Keiniger |
Published date | 23 July 2009 |
Date | 23 July 2009 |
Law Firm | Marval O'Farrell Mairal |
En esta oportunidad, retomamos un tema que hemos tratado en Marval News # 73, del 30 de junio de 2008 (ver “Una preocupante sentencia sobre pagos a beneficiarios del exterior”).
Recordemos que en las causas “Aerolíneas Argentinas S.A.” (“Aerolíneas”)[1] y “Austral Líneas Aéreas Cielos del Sur S.A.” (“Austral”)[2], el Tribunal Fiscal de la Nación (“TFN”) y la Cámara en lo Contencioso Administrativo Federal (la “Cámara”) analizaron el tratamiento tributario que correspondía a los pagos por el uso del sistema denominado Amadeus.
Amadeus es un sistema de reserva de pasajes, hotelería y alquiler de automóviles implementado a través de una asociación de varias líneas aéreas. Permite que cualquier agencia de viajes del mundo acceda a la información sobre vuelos y disponibilidades de las líneas aéreas adheridas, y pueda hacer reservas en tiempo real.
La Ley de Impuesto a las Ganancias dispone que son ganancias de fuente argentina la prestación de servicios en la Argentina y las remuneraciones originadas por asesoramiento técnico, financiero o de otra índole, prestado desde el exterior (“Asistencia Técnica”), y por lo tanto, gravados con el impuesto.
Como contraprestación por la utilización del servicio, Aerolíneas y Austral realizaron pagos a sus contrapartes españolas sin efectuar retención alguna por considerar que tales pagos retribuían “servicios” prestados fuera de la Argentina. Por ende, se asumió que tales “servicios” no generaban ganancias de fuente argentina y que no calificaban como Asistencia Técnica. Las autoridades fiscales, en cambio, reclamaron el pago de las retenciones presuntamente omitidas.
En Aerolíneas, el TFN confirmó el criterio fiscal por entender que el sistema Amadeus era una suerte de “bien” que se utilizaba económicamente en la Argentina y, por ende, era generador de ganancias de fuente argentina bajo el principio general. La Sala I de la Cámara...
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