{"id":3360,"date":"2023-07-25T12:16:06","date_gmt":"2023-07-25T15:16:06","guid":{"rendered":"https:\/\/nogoyatimes.com\/?p=3360"},"modified":"2023-07-25T12:16:06","modified_gmt":"2023-07-25T15:16:06","slug":"reglamentan-ampliacion-del-impuesto-pais-para-divisas-con-destino-a-importacion","status":"publish","type":"post","link":"https:\/\/nogoyatimes.com\/?p=3360","title":{"rendered":"Reglamentan ampliaci\u00f3n del Impuesto PA\u00cdS para divisas con destino a importaci\u00f3n"},"content":{"rendered":"

AFIP<\/h2>\n

La medida del Gobierno apunta a \u201cprofundizar los incentivos a la inversi\u00f3n nacional que estimulen la producci\u00f3n y la realizaci\u00f3n de actividades econ\u00f3micas en el pa\u00eds, garantizando un escenario fiscal sostenible\u201d.<\/p>\n

La Administraci\u00f3n Federal de Ingresos P\u00fablicos (AFIP) reglament\u00f3 la ampliaci\u00f3n del Impuesto PA\u00cdS a la compra de divisas con destino a la importaci\u00f3n de bienes y servicios, a trav\u00e9s de la Resoluci\u00f3n General 5393\/2023 publicada hoy en el Bolet\u00edn Oficial.<\/p>\n

La normativa reglamenta el Decreto N\u00b0 377, publicado ayer, el cual apunta, a partir de las medidas, a \u201cprofundizar los incentivos a la inversi\u00f3n nacional que estimulen la producci\u00f3n y la realizaci\u00f3n de actividades econ\u00f3micas en el pa\u00eds, garantizando un escenario fiscal sostenible\u201d.<\/p>\n

El paquete de medidas incluye la\u00a0equiparaci\u00f3n del denominado \u201cd\u00f3lar solidario\u201d o \u201cd\u00f3lar ahorro\u201d (compra de divisa al que pueden acceder algunos ahorristas con cupo de US$ 200 mensuales) con el \u201cd\u00f3lar tarjeta\u201d o \u201cd\u00f3lar turista\u201d<\/b>\u00a0(compra al exterior en d\u00f3lares con tarjeta de cr\u00e9dito de hasta US$ 300 mensuales), pasando a tributar ambos un 30% de impuesto PA\u00cdS y 45% de anticipo del Impuesto a las Ganancias.<\/p>\n

Previamente, el \u201cd\u00f3lar ahorro\u201d tributaba un 35% de anticipo de Ganancias.<\/p>\n

Por otra parte, la normativa de hoy ratifica\u00a0la ampliaci\u00f3n del Impuesto Pa\u00eds (con una tasa del 25%) en el caso de que se compren divisas para importar todo tipo de servicios, con excepci\u00f3n<\/b>\u00a0de las operaciones que involucren a fletes (que ser\u00e1n gravadas con un impuesto del 7,5%), conciertos (mantienen el 30%); y salud y educaci\u00f3n, que quedan exentos de todo tributo.<\/p>\n

Resoluci\u00f3n General<\/a><\/p>\n

En lo que respecta a los\u00a0bienes, la tasa para la compra de divisas con ese destino es del 7,5% para todos los productos<\/b>, con excepci\u00f3n de los suntuarios (con tasa del 30%); combustibles, lubricantes, bienes vinculados con la generaci\u00f3n de energ\u00eda, productos e insumos intermedios relacionados con la Canasta B\u00e1sica Alimentaria (CBA); y medicamentos y equipos para combatir incendios que seguir\u00e1n exentos.<\/p>\n

Tampoco se aplica el impuesto para las importaciones temporales<\/b>\u00a0(como en el sector automotriz o el agr\u00edcola) siempre y cuando la venta del producto terminado sea previa a la compra del insumo.<\/p>\n

La norma precisa que no se grava la importaci\u00f3n de los bienes y servicios sino la compra de billetes para hacer esa operaci\u00f3n, ya que quien tenga d\u00f3lares propios podr\u00e1 utilizarlos sin pagar este impuesto.<\/p>\n

Por otra parte, la AFIP estableci\u00f3 un pago a cuenta del 95% del Impuesto PA\u00cdS para compra de divisas con destino a la importaci\u00f3n de bienes, quedando excluidas \u201clas operaciones de importaci\u00f3n que se registren con giro de divisas por parte de un tercero y las que ingresen a trav\u00e9s de un prestador PSP\/Courier\u201d.<\/p>\n

Dicho pago a cuenta -del 28,5% para bienes suntuarios y del 7,125% para el resto de los bienes- \u201cse calcular\u00e1 sobre el valor FOB declarado en la destinaci\u00f3n de importaci\u00f3n\u201d.<\/p>\n

En caso de que se hubiera realizado un pago anticipado sobre la operaci\u00f3n alcanzada, el importador deber\u00e1 informar, como dato adicional y con car\u00e1cter de declaraci\u00f3n jurada, el importe abonado anticipadamente en d\u00f3lares.<\/p>\n

El documento emitido por el Sistema Malvina a la hora de declarar la importaci\u00f3n resultar\u00e1 comprobante suficiente del ingreso del pago a cuenta, seg\u00fan se\u00f1ala la resoluci\u00f3n de la AFIP. Fuente: El Once<\/p>\n

\"\"<\/p>\n

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Nogoy\u00e1 Radios es una Agencia de Medios que cuenta con espacios publicitarios adecuados para la difusi\u00f3n de su Empresa, Profesi\u00f3n y\/o Servicios.<\/em><\/strong>#Nogoy\u00e1<\/em><\/strong><\/a>\u00a0Radios 3435-425167 \/ 3435-616203 contacto@nogoyaradios.com<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

AFIP La medida del Gobierno apunta a \u201cprofundizar los incentivos a la inversi\u00f3n nacional que estimulen la producci\u00f3n y la realizaci\u00f3n de actividades econ\u00f3micas en el pa\u00eds, garantizando un escenario fiscal sostenible\u201d. La Administraci\u00f3n Federal de Ingresos P\u00fablicos (AFIP) reglament\u00f3…<\/p>\n","protected":false},"author":2,"featured_media":3362,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19,4,3],"tags":[],"class_list":["post-3360","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economia","category-nacionales","category-noticias"],"yoast_head":"\nReglamentan ampliaci\u00f3n del Impuesto PA\u00cdS para divisas con destino a importaci\u00f3n - Nogoy\u00e1 Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nogoyatimes.com\/?p=3360\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reglamentan ampliaci\u00f3n del Impuesto PA\u00cdS para divisas con destino a importaci\u00f3n - Nogoy\u00e1 Times\" \/>\n<meta property=\"og:description\" content=\"AFIP La medida del Gobierno apunta a \u201cprofundizar los incentivos a la inversi\u00f3n nacional que estimulen la producci\u00f3n y la realizaci\u00f3n de actividades econ\u00f3micas en el pa\u00eds, garantizando un escenario fiscal sostenible\u201d. 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