Programas "Petróleo Plus" y "Refinación Plus"
Author | Ricardo W. Beller,Francisco A. Macías |
Published date | 15 December 2008 |
Date | 15 December 2008 |
Law Firm | Marval O'Farrell Mairal |
1. Nueva medida para intentar aumentar la oferta energética
Mediante el Decreto Nº 2014/2008 del Poder Ejecutivo Nacional (el "Decreto")[1] se crearon los programas llamados “Petróleo Plus” y “Refinación Plus” (los "Programas") destinados a incentivar (i) el aumento de la producción de petróleo y la incorporación de reservas; y (ii) la construcción de nuevas refinerías y la ampliación de las existentes, con el objeto de aumentar la producción de combustibles.
Los Programas se suman a otras medidas implementadas por el Gobierno Nacional dirigidas a aumentar la actividad en el sector de los hidrocarburos y así intentar hacer frente a la creciente demanda energética, como ser los Programas Gas Plus, Energía Plus, Energía Delivery y de Uso Racional de la Energía Eléctrica, relacionados con los mercados de gas y energía eléctrica (ver artículos de Marval News # 69, # 70 y # 76).
2. Incentivos fiscales
El Decreto establece la creación de los Programas y ciertos lineamientos básicos, delegando en la Secretaría de Energía (la "SE") su reglamentación. Por tal motivo, será la SE quien determine el contenido, los términos y alcances de dichos Programas.
Las empresas productoras que cumplan con los requisitos de los Programas que establezca la SE, gozarán de un régimen de incentivos fiscales, a través de dos mecanismos:
(i) Certificados de Crédito Fiscal: Para las empresas productoras que aumenten su producción y reservas, se prevé el otorgamiento de "Certificados de Crédito Fiscal" que podrán ser aplicados al pago de derechos de exportación de petróleo crudo y ciertos derivados, gas licuado de petróleo y demás hidrocarburos gaseosos[2] .
(ii) Beneficios impositivos derivados del régimen de promoción de inversiones en obras de infraestructura (Ley Nº 26.360): Para las empresas productoras que realicen obras para la exploración y explotación de nuevos yacimientos de petróleo, el aumento de la capacidad de producción y la incorporación de nuevas tecnologías para la explotación y desarrollo de yacimientos existentes que aumenten su actual capacidad (las "Obras"), el Decreto prevé el acceso por parte de dichas empresas a los beneficios fiscales establecidos por la Ley Nº 26.360 de "Promoción de inversiones en bienes de capital...
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