Reorganizaciones libres de impuestos
Author | Walter C. Keiniger,Gabriel Gotlib |
Published date | 29 August 2003 |
Date | 29 August 2003 |
Law Firm | Marval O'Farrell Mairal |
A partir del dictado de la Ley Nº 25.063 (B.O. 30/12/98), en los supuestos de reorganizaciones libres de impuestos, el traslado de quebrantos acumulados no prescriptos y de beneficios promocionales a la o las empresas continuadoras está sujeto a ciertos requisitos. Dicha norma exige que los titulares de la o las empresas antecesoras hayan mantenido durante un lapso no inferior a dos años anteriores a la fecha de reorganización o, en su caso, desde su constitución si dicha circunstancia abarcare un período menor, por lo menos el 80% de su participación en el capital de esas empresas, excepto cuando estas últimas coticen sus acciones en mercados autorregulados bursátiles.
Por medio del Dictamen Nº 9/2003 (de la Dirección de Asesoría Técnica), la AFIP ha señalado que el mencionado requisito del 80% es de cumplimiento estricto. El contribuyente había efectuado una consulta para que se le indicara la viabilidad de trasladar quebrantos o beneficios promocionales en un caso en que la participación indirecta en el capital de las antecesoras durante los dos años previos a la fecha de reorganización era de 76,25%.
El dictamen hace referencia a ciertas “controversias jurisprudenciales surgidas en el tema planteado que involucraban distintos modos de interpretar las normas”. En este sentido, existe un antecedente del año 1965 en el cual la Cámara Federal en lo Contencioso Administrativo tuvo por configurado...
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