Modificaciones en el Impuesto a las Ganancias
Author | Gabriel Gotlib,Brian Kaplun,Fernando Martín Vaquero |
Published date | 23 December 2019 |
Date | 23 December 2019 |
Law Firm | Marval O'Farrell Mairal |
Entre las principales modificaciones al Impuesto a las Ganancias, se encuentran las siguientes:
1. Diferimiento de la imputación de los resultados generados por la aplicación del ajuste por inflación.
La Ley de Solidaridad Social y Reactivación Productiva (LSSRP) mantiene la aplicación del mecanismo de ajuste por inflación establecido en el título VI de la Ley de Impuesto a las Ganancias (LIG).
Sin embargo, al resultado positivo o negativo que genere la aplicación del ajuste por inflación correspondiente al primer y al segundo ejercicios iniciados a partir del 1° de enero de 2019 se imputará un sexto en ese período fiscal y los cinco sextos restantes en partes iguales en los 5 períodos fiscales inmediatos siguientes. De esta manera, la LSSRP imputa el resultado positivo o negativo que arroje el ajuste por inflación en seis períodos fiscales en lugar de tres conforme la normativa actual.
2. Suspensión de la reducción de la alícuota del Impuesto a las Ganancias para las sociedades.
La LSSRP suspende, hasta los ejercicios fiscales que se inicien a partir del 1° de enero de 2021 inclusive, la reducción al 25% de la alícuota del Impuesto a las Ganancias para las sociedades y la retención del 13% sobre las distribuciones de dividendos y utilidades. Se mantienen para los ejercicios iniciados hasta el 31 de diciembre de 2020 la alícuota del impuesto del 30% y la retención sobre las distribuciones de dividendos y utilidades del 7%.
3. Incremento de la ganancia no imponible y la deducción especial para determinados contribuyentes que obtengan rentas de cuarta categoría.
Los contribuyentes que obtengan rentas del trabajo personal podrán deducir de su ganancia neta sujeta a impuesto correspondiente al período fiscal 2019 una suma equivalente a la reducción de la base de cálculo de las retenciones que les resulten aplicables conforme al primer párrafo del artículo 1°...
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