Proyecto de Ley para gravar la renta financiera
Published date | 30 July 2013 |
Date | 30 July 2013 |
Author | Gabriel Gotlib |
Law Firm | Marval O'Farrell Mairal |
El oficialismo informó que está trabajando sobre un nuevo proyecto de ley para gravar la renta financiera. De acuerdo con la información de los medios periodísticos, el objetivo principal del proyecto apuntaría a gravar las transferencias de acciones y la distribución de utilidades. Esta tarea fue encomendada por la titular del Bloque Oficialista (Frente para la Victoria) en la Cámara de Diputados, Juliana Di Tullio, al Diputado Nacional Héctor Recalde.
El nuevo proyecto de ley se estaría presentando en las próximas semanas, y si bien al día de la fecha existen proyectos en el mismo sentido con estado parlamentario, incluso uno presentado por el propio Recalde en junio del 2012, se especula que intentará unificar sus criterios.
Entre los proyectos ya presentados ante la Cámara de Diputados, uno de los más resonantes es el de Carlos Heller, diputado por Nuevo Espacio, que persigue gravar la totalidad de la renta financiera generada por personas jurídicas y establecer un mínimo no imponible de $ 100.000 únicamente para las rentas generadas por personas físicas residentes y sucesiones indivisas radicadas en la Argentina.
Actualmente, a grandes rasgos, el tratamiento impositivo en el Impuesto a las Ganancias es el siguiente:
- i. se exime los intereses de depósitos a...
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