Nueva moratoria impositiva en la Provincia de Buenos Aires
Date | 31 August 2011 |
Author | Gabriel Gotlib |
Published date | 31 August 2011 |
Law Firm | Marval O'Farrell Mairal |
1. Marco normativo
El pasado 29 de julio, ARBA emitió las Resoluciones Normativas N° 41, 42, 43 y 44/2011, que establecieron los siguientes regímenes:
- Regularización de deudas del Impuesto sobre los Ingresos Brutos, del de Sellos, del Inmobiliario y del Automotor, vencidas o devengadas al 31/12/2010.
- Regularización de deudas del Impuesto sobre los Ingresos Brutos (IIBB) y del Impuesto de Sellos sometidas a fiscalización o determinación o en discusión administrativa –aun cuando se encuentren firmes–, hasta el inicio de las acciones judiciales.
- Facilidades de pago del Impuesto sobre los Ingresos Brutos, del de Sellos, del Inmobiliario y del Automotor en instancia de ejecución fiscal.
- Regularización de deudas del Impuesto sobre los Ingresos Brutos y del de Sellos, correspondiente a los agentes de recaudación provenientes de retenciones o percepciones no efectuadas.
2. Características generales
La moratoria permite abonar la deuda al contado (sin bonificación, salvo en el caso a) que prevé una bonificación del 10%) o en cuotas. Cada Régimen prevé entre 3 y 60 cuotas mensuales consecutivas (sin bonificaciones ni intereses de financiación). Los planes más extensos prevén un interés mensual del 2%.
Los regímenes otorgan un plan de pagos para los montos atrasados. El plazo para adherirse empezó el 1 de agosto y termina el 31 de diciembre del 2011.
Las deudas que pueden ser regularizadas varían según cada régimen, pero en todos los casos se incluye el capital y los intereses devengados. Salvo para la regularización del IIBB y del Impuesto de Sellos b), que no prevén causales de caducidad, la falta de pago hace que el plan caduque automáticamente y faculta a ARBA para iniciar el juicio y ejecutar las sumas adeudadas. Las causales por las cuales puede ocurrir son las siguientes:
- tener tres cuotas impagas, incluido el anticipo, consecutivas o alternadas, al vencimiento de la siguiente cuota; o
- tener alguna cuota, anticipo o liquidación de contado impago al cumplirse 120 días corridos desde el vencimiento de la última cuota del plan.
Ingresar a la moratoria implica reconocer la deuda impositiva e interrumpe la prescripción (por ende, en principio, ARBA tendrá un plazo mayor para...
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