Transferencia de saldos a favor de Ingresos Brutos en las UTEs
Date | 28 April 2011 |
Author | Gabriel Gotlib |
Published date | 28 April 2011 |
Law Firm | Marval O'Farrell Mairal |
Es habitual que se constituyan UTEs, por ejemplo, para participar en licitaciones públicas. Según la Ley de Sociedades Comerciales, las UTEs no son sujetos de derecho y el vínculo entre las partes es contractual. Sin embargo, distintas normas tributarias, tanto en el orden provincial (como en este caso) y federal, sí prevén que las UTEs sean sujetos pasivos de impuestos.
En el caso del Impuesto a los Ingresos Brutos (“IIBB”), durante el ejercicio de su actividad, las UTEs pueden acumular créditos fiscales producto de las retenciones, percepciones y anticipos que se hayan ingresado.
Cuando las UTEs hubieren concluido el objeto para el cual las sociedades que la conforman la constituyeron (por ejemplo, la ejecución de una obra pública), se plantea el mecanismo para que las sociedades que las integran puedan computar el saldo a favor generado en la UTE por el IIBB.
Según la Resolución Normativa (ARBA) N° 88/2010, los saldos a favor...
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