{"id":16317,"date":"2016-07-18T17:15:59","date_gmt":"2016-07-18T20:15:59","guid":{"rendered":"http:\/\/arvargen-cp514.wordpresstemporal.com\/?p=16317"},"modified":"2016-10-10T17:17:28","modified_gmt":"2016-10-10T20:17:28","slug":"sintesis-informativa-n-342016","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/en\/sintesis-informativa-n-342016\/","title":{"rendered":"S\u00edntesis Informativa N\u00b0 34\/2016"},"content":{"rendered":"<div class=\"post-title\">\n<p><strong>Proyecto de Ley de Tratamiento impositivo especial para el fortalecimiento de las micro, \u00a0peque\u00f1as y medianas empresas.<\/strong><\/p>\n<\/div>\n<div class=\"post-body\">\nA la fecha cuenta con media sanci\u00f3n legislativa, el proyecto de ley denominado de &#8220;Tratamiento\u00a0impositivo especial para el fortalecimiento de las micro, peque\u00f1as y medianas empresas\u00a0(MPyMEs).&#8221;<\/p>\n<p><strong>El objetivo de la presente es rese\u00f1ar los aspectos m\u00e1s relevantes:<\/strong><\/p>\n<p>Encuadre &#8221; actual&#8221; de MPyMEs:<\/p>\n<p>(Promedio de ingresos \u00faltimos 3 ejercicios)<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-16318\" src=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2016\/10\/gabi-01.jpg\" alt=\"gabi-01\" width=\"654\" height=\"320\" srcset=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2016\/10\/gabi-01.jpg 654w, https:\/\/arv-argentina.com\/wp-content\/uploads\/2016\/10\/gabi-01-300x147.jpg 300w\" sizes=\"auto, (max-width: 654px) 100vw, 654px\" \/><\/p>\n<p>Se prev\u00e9 en el proyecto un nuevo reencuadre de MPyMEs.<\/p>\n<p><strong>Impuesto a la Ganancia M\u00ednima Presunta:<\/strong><\/p>\n<p>Se exime del impuesto a las MPyMEs, con efecto para los ejercicios que se inicien a partir del 1\u00a0de enero de 2017.<\/p>\n<p><strong>Impuesto sobre los D\u00e9bitos y Cr\u00e9ditos:<\/strong><\/p>\n<p>El impuesto sobre los d\u00e9bitos y cr\u00e9ditos podr\u00e1 ser computado por las MPyMEs en un 100%\u00a0como pago a cuenta del Impuesto a las Ganancias, y en un 50% por las Industrias\u00a0Manufactureras consideradas &#8220;Medianas -tramo I&#8221;.<\/p>\n<p>El c\u00f3mputo podr\u00e1 realizarse en la declaraci\u00f3n jurada anual o sus anticipos. El saldo a favor\u00a0generado por este c\u00f3mputo no es susceptible de ser utilizado para cancelar otras obligaciones\u00a0fiscales, ni de solicitar sea devuelto.<\/p>\n<p><strong>Impuesto al valor Agregado:<\/strong><\/p>\n<p>Las MPyMEs podr\u00e1n ingresar el saldo resultante de la declaraci\u00f3n jurada mensual del impuesto\u00a0al valor agregado, en la fecha de vencimiento correspondiente al segundo mes inmediato\u00a0siguiente al de su vencimiento original.<\/p>\n<p><strong>Compensaci\u00f3n y devoluci\u00f3n de impuestos:<\/strong><\/p>\n<p>Se prev\u00e9 la emisi\u00f3n de bonos de la deuda p\u00fablica a fin de que la AFIP pueda disponer las\u00a0devoluciones de impuestos a las MPyMEs.<\/p>\n<p><strong>Simplificaci\u00f3n de la determinaci\u00f3n e ingreso de grav\u00e1menes:<\/strong><\/p>\n<p>Se instruye a la AFIP a implementar procedimientos tendientes a simplificar la determinaci\u00f3n e\u00a0ingreso de los impuestos nacionales para las MPyMEs.<\/p>\n<p><strong>Compensaci\u00f3n a MPyMEs en zonas de frontera:<\/strong><\/p>\n<p>Se faculta al PEN para implementar programas tendientes a compensar a MPyMEs en las zonas\u00a0de frontera por desequilibrios econ\u00f3micos provocados por razones de competitividad con pa\u00edses\u00a0lim\u00edtrofes, para los cual podr\u00e1 aplicar en forma diferencial y temporal herramientas fiscales as\u00ed\u00a0como incentivos a las inversiones productivas y tur\u00edsticas.<\/p>\n<p><strong>R\u00e9gimen de Fomento a las Inversiones:<\/strong><\/p>\n<p>Las que realicen inversiones productivas , tendr\u00e1n derecho a computar como pago a cuenta y\u00a0hasta la concurrencia de la obligaci\u00f3n que en concepto del impuesto a las ganancias se determine\u00a0en relaci\u00f3n al a\u00f1o fiscal, el 10% sorbre el valor de la o las inversiones productivas realizadas en\u00a0el ejercicio fiscal, y no podr\u00e1 superar el 2% sobre el promedio de los ingresos del a\u00f1o en curso y\u00a0el anterior ( 3% para MPyMEs Tramo I).<\/p>\n<p>Bono de Cr\u00e9dito Fiscal por Inversiones en Bienes de Capital y en Obras de\u00a0Infraestructura:<\/p>\n<p>Se prev\u00e9 que el saldo &#8220;t\u00e9cnico&#8221; a favor del IVA, generado por inversiones productivas, sea, a\u00a0solicitud de la MPyME convertido en un bono intransferible utilizable para la cancelaci\u00f3n de\u00a0tributos nacionales, incluidos los aduaneros, devengados con posterioridad a la efectiva entrada\u00a0en vigencia del r\u00e9gimen. Se dispone un cupo fiscal anual de $ 5.000.000.000.-<\/p>\n<p>Buenos Aires, Julio de 2016.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Proyecto de Ley de Tratamiento impositivo especial para el fortalecimiento de las micro, \u00a0peque\u00f1as y medianas empresas. A la fecha cuenta con media sanci\u00f3n legislativa, el proyecto de ley denominado de &#8220;Tratamiento\u00a0impositivo especial para el fortalecimiento de las micro, peque\u00f1as y medianas empresas\u00a0(MPyMEs).&#8221; El objetivo&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-16317","post","type-post","status-publish","format-standard","hentry","category-sintesis-informativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>S\u00edntesis Informativa N\u00b0 34\/2016 - ARV Argentina | Alvarez Roperti Venegas Consultores Tributarios &amp; Auditores<\/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:\/\/arv-argentina.com\/en\/sintesis-informativa-n-342016\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S\u00edntesis Informativa N\u00b0 34\/2016 - ARV Argentina | Alvarez Roperti Venegas Consultores Tributarios &amp; Auditores\" \/>\n<meta property=\"og:description\" content=\"Proyecto de Ley de Tratamiento impositivo especial para el fortalecimiento de las micro, \u00a0peque\u00f1as y medianas empresas. 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