{"id":16354,"date":"2016-05-02T00:40:38","date_gmt":"2016-05-02T03:40:38","guid":{"rendered":"http:\/\/arvargen-cp514.wordpresstemporal.com\/?p=16354"},"modified":"2016-10-21T00:41:56","modified_gmt":"2016-10-21T03:41:56","slug":"las-lebacs-pagan-impuestos","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/en\/las-lebacs-pagan-impuestos\/","title":{"rendered":"LAS LEBACS PAGAN IMPUESTOS"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-16282\" src=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2016\/10\/Fernando-G-Alvarez-autor.jpg\" alt=\"fernando-g-alvarez-autor\" width=\"562\" height=\"184\" srcset=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2016\/10\/Fernando-G-Alvarez-autor.jpg 562w, https:\/\/arv-argentina.com\/wp-content\/uploads\/2016\/10\/Fernando-G-Alvarez-autor-300x98.jpg 300w\" sizes=\"auto, (max-width: 562px) 100vw, 562px\" \/><\/p>\n<p>DATOS DE INTER\u00c9S<\/p>\n<p>La Gerencia Principal de Estudios Jur\u00eddicos del Banco Central (BCRA) estableci\u00f3 que las letras Lebac, el veh\u00edculo de inversi\u00f3n en boga por su rendimiento del 38% anual a 35 d\u00edas, no son t\u00edtulos p\u00fablicos. En ese sentido indic\u00f3 que se advierten elementos diferenciadores que distinguen la naturaleza jur\u00eddica de las Lebac y Nobac del concepto de t\u00edtulos p\u00fablicos, y exponen los argumentos que apoyan esa consideraci\u00f3n.<\/p>\n<p>La AFIP ya se hab\u00eda mostrado interesada en el pasado en esta cuesti\u00f3n para analizar si las personas f\u00edsicas estar\u00e1n sujetas al pago de esos tributos por sus tenencias de letras de la autoridad monetaria.<br \/>\nLa definici\u00f3n tiene consecuencias impositivas porque los t\u00edtulos p\u00fablicos est\u00e1n exentos del pago del Impuesto a las Ganancias y el Impuesto a los Bienes Personales.<\/p>\n<p>En concreto, la renta de las lebacs deben considerarse &#8220;netas&#8221; de su costo fiscal, sea en el impuesto a las ganancias cuanto del impuesto sobre los bienes personales.<\/p>\n<p dir=\"ltr\">\u00a0<a href=\"https:\/\/www.linkedin.com\/pulse\/dato-de-inter%C3%A9s-fernando-g-alvarez?trk=prof-post\" target=\"_blank\" rel=\"nofollow\">&#8211; Click aqu\u00ed para ver desde linkedin &#8211;<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DATOS DE INTER\u00c9S La Gerencia Principal de Estudios Jur\u00eddicos del Banco Central (BCRA) estableci\u00f3 que las letras Lebac, el veh\u00edculo de inversi\u00f3n en boga por su rendimiento del 38% anual a 35 d\u00edas, no son t\u00edtulos p\u00fablicos. En ese sentido indic\u00f3 que se advierten elementos&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16161,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[64],"tags":[],"class_list":["post-16354","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prensa"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>LAS LEBACS PAGAN IMPUESTOS - 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\/las-lebacs-pagan-impuestos\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LAS LEBACS PAGAN IMPUESTOS - ARV Argentina | Alvarez Roperti Venegas Consultores Tributarios &amp; Auditores\" \/>\n<meta property=\"og:description\" content=\"DATOS DE INTER\u00c9S La Gerencia Principal de Estudios Jur\u00eddicos del Banco Central (BCRA) estableci\u00f3 que las letras Lebac, el veh\u00edculo de inversi\u00f3n en boga por su rendimiento del 38% anual a 35 d\u00edas, no son t\u00edtulos p\u00fablicos. 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