Novedosa interpretación sobre el criterio de fuente argentina en materia del Impuesto a las Ganancia
Date | 11 June 2007 |
Published date | 11 June 2007 |
Author | Gabriel Gotlib |
Law Firm | Marval O'Farrell Mairal |
La Sala C del Tribunal Fiscal de la Nación resolvió la causa “Hidroeléctrica El Chocón S.A.” (“HECSA”) en la que se discutió si eran de fuente argentina las ganancias obtenidas por dos sociedades extranjeras que gestionaron la obtención de un préstamo en el exterior a favor de HECSA y a la vez actuaron como garantes frente al acreedor del exterior.
La Ley de Impuesto a las Ganancias establece que las ganancias de fuente argentina obtenidas por sujetos no residentes tributan el impuesto en base a una retención en la fuente que debe ingresar la persona que paga la retribución al sujeto del exterior.
Según el relato de los hechos, HECSA pagó distintas clases de comisiones a dos sociedades extranjeras sin ingresar al fisco la retención del Impuesto a las Ganancias por entender que las comisiones no eran ganancias de fuente argentina y, por lo tanto, no debían tributar impuesto en el país. La Administración Federal de Ingresos Públicos (“AFIP”) realizó una interpretación contraria y reclamó a HECSA el pago de la retención omitida, más intereses y multa. HECSA apeló la determinación ante el Tribunal Fiscal de la Nación.
El Tribunal Fiscal analizó en primer lugar los aspectos relativos a la gestión realizada por las empresas extranjeras en el exterior para que HECSA acceda al financiamiento. El Tribunal negó que el servicio tuviera el carácter de asesoramiento técnico como pretendía la AFIP ya que no hubo transferencia de conocimientos a favor de HECSA. Para resolver a...
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