{"id":17726,"date":"2020-04-15T20:29:44","date_gmt":"2020-04-15T23:29:44","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=17726"},"modified":"2020-04-16T12:58:30","modified_gmt":"2020-04-16T15:58:30","slug":"sintesis-informativa-31-2020","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-31-2020\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 31\/2020"},"content":{"rendered":"<p><\/p>\n<h4><strong>AFIP. R.G. 4697\/2020. T\u00edtulos, acciones, cuotas y participaciones sociales. Reg\u00edmenes de informaci\u00f3n anual, de registraci\u00f3n de operaciones y de actualizaci\u00f3n de autoridades societarias. R.G. 3293. Su sustituci\u00f3n.<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p>Mediante la emisi\u00f3n de la R.G. 4697\/2020 la Administraci\u00f3n Federal de Ingresos P\u00fablicos sustituye al r\u00e9gimen de informaci\u00f3n anual de participaciones societarias, la registraci\u00f3n de operaciones de transferencias y\/o cesiones de t\u00edtulos, acciones y otras participaciones, y de actualizaci\u00f3n de autoridades societarias establecido en la RG 3293.<\/p>\n<p>Dentro de las principales modificaciones podemos destacar lo siguiente:<\/p>\n<ul>\n<li>Se requiere a los fondos comunes de inversi\u00f3n informaci\u00f3n adicional.<\/li>\n<li>Se incorpora para los sujetos obligados el deber de informar a los Beneficiarios \u201cFinales\u201d para identificar a los ciudadanos que posean participaciones en sociedades, asociaciones civiles y fondos comunes de inversi\u00f3n.<\/li>\n<li>Se crea el \u201cRegistro de Entidades Pasivas del Exterior\u201d para quienes sean titulares de m\u00e1s del 50% de las acciones o participaciones del capital, los directores, gerentes, apoderados, miembros de los \u00f3rganos de fiscalizaci\u00f3n o quienes desempe\u00f1en cargos similares en sociedades, fideicomisos, fundaciones o cualquier otro ente del exterior que obtenga una renta pasiva superior al 50% de sus ingresos brutos durante el a\u00f1o calendario.<\/li>\n<li>Se ampl\u00eda el r\u00e9gimen de informaci\u00f3n a las personas humanas o sucesiones indivisas radicadas en el pa\u00eds que tengan participaciones en entidades del exterior o desempe\u00f1en cargos directivos, ejecutivos o como apoderados de dichas entidades.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Con respecto a las rentas pasivas se considerar\u00e1n como tales las mencionadas en el art\u00edculo 292 del Decreto 862\/2019, reglamentario de la Ley de Impuesto a las Ganancias, texto ordenado 2019 y su modificaci\u00f3n.<\/p>\n<p>Para el caso de rentas pasivas obtenidas se deber\u00e1 informar, adem\u00e1s del a\u00f1o 2019, los a\u00f1os 2016 a 2018.<\/p>\n<p>El r\u00e9gimen de registraci\u00f3n de operaciones y de actualizaci\u00f3n de autoridades societarias no ha sufrido modificaciones con este cambio de resoluci\u00f3n.<\/p>\n<p>El vencimiento de la presentaci\u00f3n anual 2019 y en caso de corresponder, de los a\u00f1os 2016 a 2018, se efectuar\u00e1 hasta la fecha del a\u00f1o siguiente al que corresponde la informaci\u00f3n, de acuerdo con la terminaci\u00f3n del C.U.I.T. del agente de informaci\u00f3n, a saber:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17727\" src=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2020\/04\/0222.png\" alt=\"\" width=\"479\" height=\"68\" srcset=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2020\/04\/0222.png 479w, https:\/\/arv-argentina.com\/wp-content\/uploads\/2020\/04\/0222-300x43.png 300w\" sizes=\"auto, (max-width: 479px) 100vw, 479px\" \/><\/p>","protected":false},"excerpt":{"rendered":"<p>AFIP. R.G. 4697\/2020. T\u00edtulos, acciones, cuotas y participaciones sociales. Reg\u00edmenes de informaci\u00f3n anual, de registraci\u00f3n de operaciones y de actualizaci\u00f3n de autoridades societarias. R.G. 3293. Su sustituci\u00f3n. &nbsp; Mediante la emisi\u00f3n de la R.G. 4697\/2020 la Administraci\u00f3n Federal de Ingresos P\u00fablicos sustituye al r\u00e9gimen de&#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-17726","post","type-post","status-publish","format-standard","hentry","category-sintesis-informativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>AFIP RG. 4697\/2020. 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