{"id":16558,"date":"2017-03-09T12:58:40","date_gmt":"2017-03-09T15:58:40","guid":{"rendered":"http:\/\/arv-argentina.com.cr1.toservers.com\/?p=16558"},"modified":"2017-03-14T12:51:04","modified_gmt":"2017-03-14T15:51:04","slug":"sintesis-informativa-7-2017","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-7-2017\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 07 \/2017"},"content":{"rendered":"<p><strong>Resoluci\u00f3n General <\/strong><strong>(AFIP) <\/strong><strong>4004-E. <\/strong><\/p>\n<p><strong>Nuevas disposiciones aplicables a<\/strong><strong>l <\/strong><strong>r\u00e9gimen de emisi\u00f3n de comprobantes.<\/strong><\/p>\n<p>Se deja sin efecto la excepci\u00f3n a la obligaci\u00f3n de emitir comprobantes por parte de las personas de existencia visible, por la locaci\u00f3n de un \u00fanico inmueble, cuando el importe de la misma no supere la suma mensual de $1.500 (tal como lo establec\u00eda el punto \u201co\u201d del apartado A del Anexo I de la RG 1415) quienes deber\u00e1n emitirlos en forma manual o electr\u00f3nica, seg\u00fan el caso.<\/p>\n<p>Adem\u00e1s se extiende la obligaci\u00f3n de emitir comprobantes electr\u00f3nicos (facturas, recibos, notas de cr\u00e9dito y d\u00e9bito \u201cB\u201d o \u201cC\u201d) para operaciones de locaci\u00f3n de inmuebles destinados a casa habitaci\u00f3n <strong>con vigencia a partir del 3 de marzo de 2017<\/strong>, pero siendo aplicable para los monotributistas encuadrados en la categor\u00eda F y G <strong>a partir del 1 de junio de 2017.<\/strong><\/p>\n<p>Por lo tanto los locadores que sean monotributistas, inscriptos desde la categor\u00eda \u201cA\u201d hasta la \u201cE\u201d inclusive, podr\u00e1n optar por realizar facturas manuales.<\/p>\n<p><strong>Situaciones especiales<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>1.<\/strong> Si intervienen intermediarios, estar\u00e1n obligados a emitir el correspondiente comprobante electr\u00f3nico, en el que se tendr\u00e1 que indicar adem\u00e1s la raz\u00f3n social del beneficiario por cuya cuenta y orden se percibe el importe de la locaci\u00f3n y el n\u00famero de CUIT del mismo.<br \/>\n<strong>2.<\/strong> Si el inmueble pertenece a varias personas, la factura tendr\u00e1 que ser emitida por uno de los titulares cond\u00f3minos, pero en el comprobante tendr\u00e1n que figurar los datos de los otros propietarios, tanto denominaci\u00f3n como CUIT.<\/p>\n<p><strong>Requisitos de los comprobantes electr\u00f3nicos <\/strong><\/p>\n<p>El contribuyente deber\u00e1 consignar en los campos que se identifican como \u201cAdicionales por RG\u201d los siguientes datos:<\/p>\n<p style=\"padding-left: 30px;\"><strong>a)<\/strong> C\u00f3digo de identificaci\u00f3n \u201c17\u201d: Dato 01 (operaci\u00f3n facturada a trav\u00e9s de intermediario), Dato 02 (operaci\u00f3n facturada por el propietario).<br \/>\n<strong>b)<\/strong> C\u00f3digo de identificaci\u00f3n \u201c18.1\u201d: Ingresar CUIT del propietario del inmueble o de cada uno de los titulares en caso de tratarse de un condominio.<br \/>\n<strong>c)<\/strong> C\u00f3digo de identificaci\u00f3n \u201c18.2\u201d: Raz\u00f3n social del propietario del inmueble o de cada uno de los titulares en caso de tratarse de un condominio.<\/p>\n<p>Los sistemas habilitados para la emisi\u00f3n de la factura electr\u00f3nica son dos: 1) el sistema de intercambio de informaci\u00f3n con la AFIP denominado servicio \u201cWeb\u201d; y 2) el sistema de emisi\u00f3n de comprobantes en l\u00ednea, que permite confeccionar el comprobante directamente desde la propia p\u00e1gina de la AFIP.<br \/>\n&nbsp;<\/p>\n<p>Ciudad Aut\u00f3noma de Buenos Aires, Marzo de 2017.<\/p>","protected":false},"excerpt":{"rendered":"<p>Resoluci\u00f3n General (AFIP) 4004-E. Nuevas disposiciones aplicables al r\u00e9gimen de emisi\u00f3n de comprobantes. Se deja sin efecto la excepci\u00f3n a la obligaci\u00f3n de emitir comprobantes por parte de las personas de existencia visible, por la locaci\u00f3n de un \u00fanico inmueble, cuando el importe de la&#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-16558","post","type-post","status-publish","format-standard","hentry","category-sintesis-informativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SINTESIS INFORMATIVA N\u00b0 7- 2017 - Resoluci\u00f3n General (AFIP) 4004-E.<\/title>\n<meta name=\"description\" content=\"AFIP - Nuevas disposiciones aplicables al r\u00e9gimen de emisi\u00f3n de comprobantes. 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