{"id":17355,"date":"2019-04-29T18:21:04","date_gmt":"2019-04-29T21:21:04","guid":{"rendered":"http:\/\/arv-argentina.com.cr1.toservers.com\/?p=17355"},"modified":"2019-04-29T18:26:35","modified_gmt":"2019-04-29T21:26:35","slug":"sintesis-informativa-n-142019","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-n-142019\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 14\/2019"},"content":{"rendered":"<p><strong>Impuesto Cedular. Renta financiera y enajenaci\u00f3n de inmuebles.<\/strong><\/p>\n<p>Mediante la Resoluci\u00f3n General (AFIP) 4468, se establece la forma, el plazo y dem\u00e1s condiciones que deben observar las personas humanas y las sucesiones indivisas para la determinaci\u00f3n anual e ingreso del impuesto cedular sobre la renta financiera (rendimientos producto de la colocaci\u00f3n de capital &#8211; enajenaci\u00f3n de valores) y por la venta de inmuebles.<\/p>\n<p style=\"text-align: justify;\">Los sujetos alcanzados por el impuesto deber\u00e1n cumplir con la presentaci\u00f3n de la declaraci\u00f3n jurada cuando la misma arroje impuesto determinado.<\/p>\n<p style=\"text-align: justify;\">Cuando se trate de la presentaci\u00f3n de la declaraci\u00f3n jurada determinativa del impuesto cedular sobre la renta financiera, los contribuyentes ser\u00e1n dados de alta de oficio en dicho gravamen.<\/p>\n<p style=\"text-align: justify;\">La confecci\u00f3n de la declaraci\u00f3n jurada determinativa del impuesto cedular deber\u00e1 realizarse ingresando a la web de AFIP con CUIT y clave fiscal mediante el servicio denominado \u201cGanancias Personas Humanas &#8211; Portal Integrado\u201d, en la opci\u00f3n que corresponda seg\u00fan el tipo de renta a declarar.<\/p>\n<p style=\"text-align: justify;\">Como resultado de la transmisi\u00f3n de la informaci\u00f3n, el sistema generar\u00e1 los siguientes formularios:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Formulario F. 2022: cuando se declaren rendimientos producto de la colocaci\u00f3n de capital en valores, intereses de dep\u00f3sitos a plazo efectuados en entidades financieras y\/o resultados provenientes de la enajenaci\u00f3n de acciones, valores representativos y certificados de dep\u00f3sitos de acciones y dem\u00e1s valores<\/li>\n<li>Formulario F. 2023: cuando se trate de rentas obtenidas por la enajenaci\u00f3n o transferencia de derechos sobre inmuebles.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">El ingreso del saldo resultante se realizar\u00e1 mediante la \u201cBilletera Electr\u00f3nica AFIP\u201d o volante electr\u00f3nico de pago VEP bajos los siguientes c\u00f3digos, seg\u00fan corresponda:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17356\" src=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/04\/01.png\" alt=\"01\" width=\"638\" height=\"98\" srcset=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/04\/01.png 638w, https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/04\/01-300x46.png 300w\" sizes=\"auto, (max-width: 638px) 100vw, 638px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>Se establece que el impuesto cedular resultante podr\u00e1 ser compensado con saldo de libre disponibilidad proveniente de otros impuestos.<\/strong><\/p>\n<p style=\"text-align: justify;\">La presentaci\u00f3n de la declaraci\u00f3n jurada e ingreso del saldo resultante deber\u00e1n efectuarse hasta el d\u00eda del mes de junio del a\u00f1o inmediato siguiente al del per\u00edodo fiscal que se declara, seg\u00fan el cronograma de vencimientos que se establezca para cada a\u00f1o fiscal.<\/p>\n<p style=\"text-align: justify;\">El cronograma de vencimientos correspondiente al per\u00edodo fiscal 2018, conforme la terminaci\u00f3n de la CUIT de los responsables, es el siguiente:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17357\" src=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/04\/02.png\" alt=\"02\" width=\"646\" height=\"144\" srcset=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/04\/02.png 646w, https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/04\/02-300x67.png 300w\" sizes=\"auto, (max-width: 646px) 100vw, 646px\" \/><\/p>\n<p>Las disposiciones de esta resoluci\u00f3n general entrar\u00e1n en vigencia el d\u00eda de su publicaci\u00f3n en el Bolet\u00edn Oficial el d\u00eda 26\/04\/2019.<\/p>\n<p>&nbsp;<\/p>\n<p>Ciudad Aut\u00f3noma de Buenos Aires, Abril de 2019.<\/p>","protected":false},"excerpt":{"rendered":"<p>Impuesto Cedular. Renta financiera y enajenaci\u00f3n de inmuebles. Mediante la Resoluci\u00f3n General (AFIP) 4468, se establece la forma, el plazo y dem\u00e1s condiciones que deben observar las personas humanas y las sucesiones indivisas para la determinaci\u00f3n anual e ingreso del impuesto cedular sobre la renta&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-17355","post","type-post","status-publish","format-standard","hentry","category-sintesis-informativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Afip | Impuesto Cedular. 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