Más presión sobre importadores. Aumentan las percepciones de Ganancias e IVA
Author | Walter C. Keiniger,Juan Pablo Rothschild |
Published date | 31 August 2012 |
Date | 31 August 2012 |
Law Firm | Marval O'Farrell Mairal |
El 24 de agosto de 2012 se publicó en el Boletín Oficial la Resolución General N° 3373/2012, emitida por la Administración Federal de Ingresos Públicos (AFIP). Con esta nueva normativa, se aumentan las percepciones del Impuesto a las Ganancias y del Impuesto al Valor Agregado que cobra la Dirección General de Aduanas al momento de hacerse una importación a consumo y deja de existir el “Certificado de Validación de Datos de Importadores – CVDI”, que preveía alícuotas de percepciones menores para los importadores que contaran con este certificado al momento de la importación.
Con relación al impuesto a las ganancias, los cambios más relevantes son los siguientes:
- Dejó de existir la percepción del 3% al importador que tenía CVDI Ahora, todas las importaciones están sujetas a una percepción del 6% (se aclara que el porcentaje de percepción para los casos de importaciones para uso/consumo particular se mantuvo en 11%).
- Los porcentajes de percepción para los casos de mercadería con valor FOB unitario inferior al valor criterio se mantuvieron, pero se amplió el espectro de bienes alcanzados. Con la normativa anterior se alcanzaba a los bienes con un valor FOB unitario inferior al 80% del valor criterio...
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