Sistema de determinación de la capacidad económica y financiera de los contribuyentes
Author | Walter C. Keiniger,Sergio Daniel Vergara,María Inés Brandt |
Date | 04 September 2018 |
Published date | 04 September 2018 |
Law Firm | Marval O'Farrell Mairal |
De los considerandos de la Resolución General 4294 (la “Resolución”) surge que el punto de partida para la implementación de este sistema es la detección por parte de la Administración Federal de Ingresos Públicos (la “AFIP”) de numerosos casos de creación y registración de sociedades comerciales con el objetivo de simular una situación fiscal o patrimonial distinta de la real, para desarrollar operaciones o actividades ilegales. De este modo, a través de la creación del Sistema de Capacidad Económica Financiera (el “Sistema CEF”), la AFIP se propone comprobar que las operaciones que realicen los contribuyentes se ajusten a su capacidad contributiva declarada.
El Sistema CEF asignará mensualmente a cada contribuyente y/o responsable una valoración de su capacidad económica financiera, que consistirá en un importe determinado. Este parámetro será considerado representativo de su capacidad para realizar, prima facie, ciertos actos económicos, y para establecer sus consecuencias tributarias.
La Resolución enumera a título ejemplificativo una serie de parámetros que serán tenidos en cuenta para efectuar la valoración: declaraciones juradas, hipotecas, compra o venta de inmuebles y/o rodados, compra de bienes de uso, remuneraciones abonadas o percibidas ─según corresponda─, consumos con tarjetas de débito y/o crédito, pago de expensas, y deudas bancarias y financieras. La fórmula y los parámetros considerados en el momento de la valoración podrán ser ajustados y ampliados en función de la disponibilidad y del análisis de otros datos informados por el contribuyente o terceros.
El Sistema CEF se encontrará disponible en la página web de la AFIP y, para que los contribuyentes y/o responsables puedan acceder a él y consultar la valoración que les fue asignada, deberán cumplir los siguientes requisitos: (i) poseer Clave Fiscal con Nivel de Seguridad 3 como mínimo, (ii) poseer Domicilio Fiscal Electrónico y mantenerlo actualizado, y (iii) mantener actualizado en el Sistema Registral el código relacionado con la actividad que se desarrolle.
Una vez por mes calendario, y previa presentación de las declaraciones juradas...
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