Reforma Fiscal: impuestos internos al consumo de ciertos bienes
Date | 30 November 2017 |
Author | María Inés Brandt,Walter C. Keiniger,Juan Martín Sanz,María Soledad González |
Published date | 30 November 2017 |
Law Firm | Marval O'Farrell Mairal |
La Ley 27.430 de Reforma Fiscal, publicada el 29 de diciembre de 2017 en el Boletín Oficial introdujo varios cambios en materia de impuestos internos aplicables a ciertos bienes. La versión enviada por el Poder Ejecutivo Nacional al Congreso tenía varios grandes ejes de reforma mayoritariamente centrados en la finalidad disuasoria del consumo de los productos afectados por este tributo, y la actualización y sistematización normativa. El Congreso realizó varias modificaciones al texto final de la reforma aprobada.
a) Seguros
Una de las reformas más significativas es la inclusión de las primas de seguros como objeto del hecho imponible ya no en el marco de la Ley sobre recaudación, inspección y fiscalización de los impuestos internos N° 3764 —t. o. 1979—, sino como reemplazo del Capítulo V del texto de la Ley N° 24.674 modificatoria de la anterior, en el que se encuentran regulados la mayoría de los hechos imponibles. Además, se redujo la alícuota general aplicable a primas de seguros emitidas por entidades radicadas en el país y se estableció una regulación del ingreso del tributo a las pólizas emitidas en el extranjero.
b) Automóviles
Se simplificó la normativa de este tributo sobre los automotores, unificando la regulación aplicable tanto a aquellos que utilizan combustible diesel como a los demás automotores exclusivamente en el Capítulo IX de la Ley N° 24.674
c) Bebidas y cervezas
El proyecto original buscaba gravar más intensamente las bebidas artificialmente azucaradas y las bebidas alcohólicas (excepto vinos y champañas) en función de que su consumo es nocivo para la salud humana. En el caso de las bebidas alcohólicas, se propuso aumentar la alícuota nominal de la mayoría de los productos gravados de un 20 % a un 29 %, aunque finalmente fue aprobado un aumento al 26%.
En el caso de las bebidas analcohólicas, solamente fue aprobada la imposición diferenciada de las bebidas energizantes a una alícuota nominal del 10 %, descartando los cambios propuestos para las bebidas artificialmente azucaradas.
Para las cervezas, sobre las que...
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