Quitas concursales: no están gravadas con IVA
Date | 30 April 2015 |
Author | Walter C. Keiniger,Luciana Martina Virgile |
Published date | 30 April 2015 |
Law Firm | Marval O'Farrell Mairal |
El 3 de marzo de 2015, la Corte Suprema de Justicia de la Nación revocó la sentencia de la Sala IV de la Cámara Nacional de Apelaciones en lo Contencioso Administrativo Federal y concluyó que las quitas concursales no se encuentran gravadas por el Impuesto al Valor Agregado (“IVA”).[i]
Para así decidir, analizó el texto del artículo 11 de la Ley del tributo (Ley N° 23.349), que determina la conformación del débito fiscal del IVA, y establece que en primer lugar deberá aplicarse la alícuota respectiva sobre los importes totales de los “precios netos” de las ventas, locaciones y prestaciones de servicios gravadas. La norma dispone que al impuesto así obtenido, “se le adicionará el que resulte de aplicar a las devoluciones, rescisiones, descuentos, bonificaciones o quitas que, respecto del precio neto, se logren en dicho período, la alícuota a la que en su momento hubieran estado sujetas las respectivas operaciones.”
La Corte consideró que el término “quitas” seguido de las indicaciones “que, respecto de su precio neto, se logren…” debe ser entendido en el sentido de que sólo incrementan el débito fiscal aquellos descuentos o quitas logrados “respecto del precio neto gravado”, es decir, del que resulta de la factura o documento equivalente extendido por el obligado al ingreso del impuesto.
Así, razonó que las quitas concursales no aumentan el débito fiscal del...
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