Retención a pagos de regalías por derechos de autor
Author | Walter C. Keiniger,Gabriel Gotlib |
Published date | 30 November 2005 |
Date | 30 November 2005 |
Law Firm | Marval O'Farrell Mairal |
El 20 de septiembre de 2005 la Corte Suprema de Justicia de la Nación dictó sentencia en la causa “Picapau S.R.L. c/ D.G.I.”, donde se discutió si los pagos efectuados en concepto de regalías por derechos de autor a un beneficiario del exterior debían estar sujetos a una retención efectiva del 12,25% o del 31,5%.
En concreto, se trataba de pagos por la utilización por parte de la empresa local de productos de la línea de Walt Disney Co., otorgados bajo licencia exclusiva de Disney Consumer Products International durante los períodos 1990 a 1994.
Conforme la postura del organismo fiscal, estos pagos debían estar sujetos a la retención prevista en el artículo 93 inciso h) de la Ley de Impuesto a las Ganancias (“LIG”), que prevé una tasa de retención efectiva del 31,5%; y según la postura de la empresa local, debían estar sujetos a la retención prevista en el artículo 93 inciso b) de la LIG, que prevé una retención efectiva del 12,25%.
En primera instancia, el Tribunal Fiscal de la Nación dejó sin efecto la determinación de oficio realizada por el organismo fiscal, dando la razón al contribuyente; pero en segunda instancia, la Cámara Nacional de Apelaciones en lo Contencioso Administrativo Federal, revocó la sentencia del Tribunal Fiscal. Contra esta sentencia, la empresa local interpuso el recurso extraordinario, que dio lugar a la sentencia bajo análisis.
El artículo 93 inciso b) de la LIG establecía una presunción de ganancia neta de fuente argentina del 35% -y una retención efectiva del 12,25%- para los pagos efectuados a beneficiarios del exterior en concepto de explotación en el país de derechos de autor, siempre que la obra fuera debidamente inscripta ante la Dirección Nacional de Derechos de Autor y que el pago encuadrara en el supuesto previsto en el artículo 20 inciso j) de la LIG. Por su parte, el artículo 20 inciso j) de la LIG preveía una exención para los pagos de hasta $ 10.000 siempre que, en lo que aquí...
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