Tratamiento de la indemnización por despido durante el embarazo en el Impuesto a las Ganancias
Published date | 25 September 2009 |
Date | 25 September 2009 |
Author | Juan Pablo Rothschild,Walter C. Keiniger |
Law Firm | Marval O'Farrell Mairal |
De acuerdo con la legislación argentina, la indemnización por despido es agravada cuando el despido ocurre durante el embarazo. En este caso, el empleador debe pagar a la empleada despedida la indemnización por antigüedad más una suma equivalente a un año de salario.
En autos “De Lorenzo, Amelia Beatriz c/ DGI” la Corte Suprema de Justicia de la Nación (la “Corte”), confirmando los fallos de la Cámara Nacional en lo Contencioso Administrativo Federal (la “Cámara”) y del Tribunal Fiscal de la Nación (el “TFN”), hizo lugar a la repetición iniciada por la actora contra la AFIP-DGI.
La actora solicitó el reembolso de las sumas retenidas por su empleador en concepto de impuesto a las ganancias sobre la indemnización por despido durante el embarazo. La AFIP-DGI argumentó que la indemnización por despido durante el embarazo no encuadra en la exención prevista en el artículo 20 inciso i) de la Ley de Impuesto a las Ganancias (“LIG”), ya que ésta sólo exime del impuesto a las indemnizaciones por antigüedad en los casos de despido y a las que se reciban en forma de capital o renta por causa de muerte o incapacidad producida por accidentes o enfermedades en el ámbito laboral.
Tanto el TFN como la Cámara entendieron que la finalidad de la indemnización por despido es proveer al sustento del trabajador hasta la obtención de un nuevo empleo, lo cual se torna más...
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