Modifican tasas de interés – Ley 22.415
Author | Juan Pablo Rothschild,Maria Julia Schmit,Daiana Ayelen Salvador,Felipe Guillermo Coronel De La Torre,Maria Belen Del Rosso |
Published date | 26 August 2022 |
Date | 26 August 2022 |
Law Firm | Marval O'Farrell Mairal |
Con relación a los artículos 794, 845 y 924 de la Ley N° 22.415 (Código Aduanero) y al art. 37 de la Ley N° 11.683, se establece una tasa de interés resarcitorio del cinco coma noventa y uno por ciento (5,91 %) mensual.
Con respecto al artículo 797 de la Ley N° 22.415 y al art. 52 de la Ley N° 11.683, se fijó una tasa de interés punitorio del siete coma treinta y siete por ciento (7,37 %) mensual.
En los supuestos mencionados, cuando se trate de obligaciones expresadas en dólares estadounidenses o deban abonarse de acuerdo con el monto de categorías u otros conceptos similares vigentes a la fecha de su efectivo pago, las tasas de interés aplicables serán del cero coma ochenta y tres por ciento (0,83 %) y del uno por ciento (1 %) mensual, respectivamente.
Por último, en los supuestos de devolución, reintegro o compensación de los impuestos previstos en el art. 179 de la Ley N° 11.683 y en los artículos 811 y 838 de la Ley N° 22.415, la tasa de interés será del tres coma ochenta y cuatro por ciento (3,84 %) mensual.
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