Posible reforma impositiva
Date | 30 May 2003 |
Published date | 30 May 2003 |
Law Firm | Marval O'Farrell Mairal |
Las principales medidas apuntarían a reducir progresivamente la alícuota del IVA y gravar con el impuesto a las ganancias la renta financiera que obtienen las personas físicas.
1. IVA - La alícuota general del IVA es del 21%. En una primera etapa se reduciría la alícuota a un 10,5% para los productos de la canasta básica y en una segunda etapa se buscaría una reducción de la alícuota general.
El Ministro Lavagna ya implementó esta medida cuando a través del Decreto Nº 2312/2002 redujo la alícuota del IVA al 19% para los hechos imponibles que se perfeccionaran entre el 18/11/2002 y el 17/01/2003.
2. Ganancias - Las personas físicas cuentan con varias exenciones por los resultados generados por sus inversiones financieras. Entre otras, se encuentran exentos del impuesto:
Inversión | Impuesto | |
Intereses de plazo fijo o caja de ahorro en Banco argentino | 0% | |
Títulos Públicos argentinos (b) | -Interés -Resultado compraventa | 0% |
Obligaciones Negociables que cumplen art. 36 Ley 23.576 | -Interés -Resultado compraventa | 0% 0% |
Títulos de deuda de Fideicomisos Financieros argentinos | -Interés (c) -Resultado compraventa | 0% 0% |
(a) Estas exenciones también se aplican a sujetos del exterior.
(b) Como elemento adicional, no se encuentran alcanzados por el impuesto sobre los bienes personales.
(c) El fideicomiso se constituyó para la titulización de activos, y los títulos fueron colocados por oferta pública.
Sin embargo, todavía no existen precisiones en cuanto al alcance de la derogación de las exenciones.
3. Impuesto sobre los débitos y créditos en cuentas bancarias - En un principio, un porcentaje de este impuesto podía ser computado como pago a cuenta de otros impuestos nacionales. Esta posibilidad fue derogada por el Decreto Nº 315/02. Se estaría analizando la posibilidad de reimplantar este mecanismo.
4. Tribunal Fiscal de la Nación - Este organismo es el encargado de entender, entre otras cuestiones, en los recursos de apelación que presentan los contribuyentes ante las determinaciones de impuestos y aplicación de multas que efectúe el fisco. Funciona dentro del Poder Ejecutivo Nacional y se encuentra compuesto por siete salas: cuatro con competencia impositiva y tres con competencia en materia tributaria. Se estudia aumentar la cantidad de salas de este Tribunal.
...
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