{"id":17463,"date":"2019-08-20T12:03:32","date_gmt":"2019-08-20T15:03:32","guid":{"rendered":"http:\/\/arv-argentina.com.cr1.toservers.com\/?p=17463"},"modified":"2019-08-20T12:03:53","modified_gmt":"2019-08-20T15:03:53","slug":"sintesis-informativa-37-2019","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-37-2019\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b037\/2019"},"content":{"rendered":"<p><\/p>\n<p style=\"text-align: justify;\"><strong>Resoluci\u00f3n General (AFIP) 4546 &#8211; Rentas del trabajo en relaci\u00f3n de dependencia, jubilados, pensionados y actores. Se incrementa el m\u00ednimo no imponible y las deducciones especiales para el a\u00f1o 2019. <\/strong><\/p>\n<p style=\"text-align: justify;\">A trav\u00e9s de la Resoluci\u00f3n (AFIP) 4546, se incrementa en un 20% el importe correspondiente al m\u00ednimo no imponible, as\u00ed como tambi\u00e9n el correspondiente a la deducci\u00f3n especial del impuesto a las ganancias, para los trabajadores en relaci\u00f3n de dependencia, jubilados, pensionados y actores, quedando los importes de las deducciones acumuladas de la siguiente manera:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17464\" src=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/08\/ganancias-minimo-no-imponible.png\" alt=\"ganancias\" width=\"750\" height=\"429\" srcset=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/08\/ganancias-minimo-no-imponible.png 750w, https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/08\/ganancias-minimo-no-imponible-300x172.png 300w, https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/08\/ganancias-minimo-no-imponible-345x198.png 345w, https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/08\/ganancias-minimo-no-imponible-700x400.png 700w\" sizes=\"auto, (max-width: 750px) 100vw, 750px\" \/><\/p>\n<ul>\n<li><strong>Deducciones especiales para empleados en relaci\u00f3n de dependencia que trabajen y jubilados que vivan en las provincias y, en su caso, partido a que hace menci\u00f3n el art\u00edculo 1 de la ley 23.272 y sus modificaciones<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17465\" src=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/08\/ganancias-minimo-no-imponible-02.png\" alt=\"ganancias\" width=\"729\" height=\"427\" srcset=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/08\/ganancias-minimo-no-imponible-02.png 729w, https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/08\/ganancias-minimo-no-imponible-02-300x176.png 300w, https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/08\/ganancias-minimo-no-imponible-02-700x410.png 700w\" sizes=\"auto, (max-width: 729px) 100vw, 729px\" \/><\/p>\n<p style=\"text-align: justify;\">Se establece que, para la Asociaci\u00f3n Argentina de Actores, a efectos de determinar el importe de la retenci\u00f3n del impuesto a las ganancias, respecto de las retribuciones que se abonen en los meses de septiembre a diciembre del 2019, deber\u00e1n consignar los importes de las deducciones personales consignadas en las tablas detalladas anteriormente, para el mes de diciembre 2019.<\/p>\n<p style=\"text-align: justify;\">Con relaci\u00f3n a las diferencias que surjan en la liquidaci\u00f3n por la aplicaci\u00f3n de los nuevos importes, si las mismas generan saldo a favor de los sujetos retenidos, deber\u00e1n ser reintegradas en 2 cuotas iguales en los meses de septiembre y octubre de 2019, exteriorizadas inequ\u00edvocamente en los recibos de sueldo correspondientes bajo el concepto \u201c<strong><u>Beneficio Decreto 561\/19<\/u><\/strong>\u201d.<\/p>\n<p style=\"text-align: justify;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">Ciudad Aut\u00f3noma de Buenos Aires, Agosto de 2019.<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Resoluci\u00f3n General (AFIP) 4546 &#8211; Rentas del trabajo en relaci\u00f3n de dependencia, jubilados, pensionados y actores. Se incrementa el m\u00ednimo no imponible y las deducciones especiales para el a\u00f1o 2019. A trav\u00e9s de la Resoluci\u00f3n (AFIP) 4546, se incrementa en un 20% el importe correspondiente&#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-17463","post","type-post","status-publish","format-standard","hentry","category-sintesis-informativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>AFIP | Res 4546 | Rentas del trabajo en relaci\u00f3n de dependencia, jubilados, pensionados y actores. Se incrementa el m\u00ednimo no imponible<\/title>\n<meta name=\"description\" content=\"A trav\u00e9s de la Resoluci\u00f3n (AFIP) 4546, se incrementa en un 20% el importe correspondiente al m\u00ednimo no imponible,\" \/>\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\/es\/sintesis-informativa-37-2019\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AFIP | Res 4546 | Rentas del trabajo en relaci\u00f3n de dependencia, jubilados, pensionados y actores. Se incrementa el m\u00ednimo no imponible\" \/>\n<meta property=\"og:description\" content=\"A trav\u00e9s de la Resoluci\u00f3n (AFIP) 4546, se incrementa en un 20% el importe correspondiente al m\u00ednimo no imponible,\" \/>\n<meta property=\"og:url\" content=\"https:\/\/arv-argentina.com\/es\/sintesis-informativa-37-2019\/\" \/>\n<meta property=\"og:site_name\" content=\"ARV Argentina | Alvarez Roperti Venegas Consultores Tributarios &amp; Auditores\" \/>\n<meta property=\"article:published_time\" content=\"2019-08-20T15:03:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-08-20T15:03:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2019\/08\/ganancias-minimo-no-imponible.png\" \/>\n<meta name=\"author\" content=\"arvonline\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"arvonline\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/arv-argentina.com\\\/sintesis-informativa-37-2019\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/arv-argentina.com\\\/sintesis-informativa-37-2019\\\/\"},\"author\":{\"name\":\"arvonline\",\"@id\":\"https:\\\/\\\/arv-argentina.com\\\/#\\\/schema\\\/person\\\/b815cf94bd4970ab5da59116912fd46a\"},\"headline\":\"SINTESIS INFORMATIVA N\u00b037\\\/2019\",\"datePublished\":\"2019-08-20T15:03:32+00:00\",\"dateModified\":\"2019-08-20T15:03:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/arv-argentina.com\\\/sintesis-informativa-37-2019\\\/\"},\"wordCount\":261,\"publisher\":{\"@id\":\"https:\\\/\\\/arv-argentina.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/arv-argentina.com\\\/sintesis-informativa-37-2019\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/arv-argentina.com\\\/wp-content\\\/uploads\\\/2019\\\/08\\\/ganancias-minimo-no-imponible.png\",\"articleSection\":[\"S\u00edntesis Informativas\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/arv-argentina.com\\\/es\\\/sintesis-informativa-37-2019\\\/\",\"url\":\"https:\\\/\\\/arv-argentina.com\\\/es\\\/sintesis-informativa-37-2019\\\/\",\"name\":\"AFIP | Res 4546 | Rentas del trabajo en relaci\u00f3n de dependencia, jubilados, pensionados y actores. 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