{"id":18099,"date":"2021-02-11T10:48:51","date_gmt":"2021-02-11T13:48:51","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=18099"},"modified":"2021-02-11T10:48:51","modified_gmt":"2021-02-11T13:48:51","slug":"sintesis-informativa-06-2021","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-06-2021\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b006\/2021"},"content":{"rendered":"<p><\/p>\n<p style=\"text-align: justify;\"><b>Bienes Personales: la AFIP incluy\u00f3 un nuevo motivo para solicitar la excepci\u00f3n del pago a cuenta.<\/b> <b>Resoluci\u00f3n General 4931\/2021. (B.O. 11\/02\/2021)<\/b><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">La AFIP mediante RG N\u00b0 4931, ha incluido una nueva causal para solicitar la excepci\u00f3n del pago a cuenta de Bienes Personales por bienes en el exterior.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Con esta medida se modific\u00f3 el art\u00edculo 4 de una la RG 4673\/2020 publicada a principios de 2020. En aquella oportunidad se establecieron las condiciones que se tienen en cuenta para que las personas puedan solicitar ser eximidos del ingreso del pago a cuenta. Estas son: cuando hubieran ejercido la opci\u00f3n de repatriaci\u00f3n de activos financieros en los t\u00e9rminos establecidos en la Ley de Solidaridad Social y Reactivaci\u00f3n Productiva; y cuando declaren que no son titulares de bienes sujetos a impuesto en el exterior.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Seg\u00fan explicaron en la resoluci\u00f3n, a los dos incisos mencionados anteriormente, se incorpor\u00f3 el \u00abinciso C\u00bb que establece: \u00abCuando la suma de los importes de los anticipos abonados, conforme a lo establecido por la Resoluci\u00f3n General N\u00b0 2.151, sus modificatorias y complementarias, y del pago a cuenta calculado de acuerdo a lo dispuesto por la presente norma, den como resultado un importe superior al impuesto determinado estimado para el per\u00edodo fiscal 2020. Dichos c\u00e1lculos se efectuar\u00e1n en papeles de trabajo que deber\u00e1n conservarse en archivo a disposici\u00f3n de este Organismo\u00bb.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Ciudad Aut\u00f3noma de Buenos Aires, Febrero de 2021.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Bienes Personales: la AFIP incluy\u00f3 un nuevo motivo para solicitar la excepci\u00f3n del pago a cuenta. Resoluci\u00f3n General 4931\/2021. (B.O. 11\/02\/2021) La AFIP mediante RG N\u00b0 4931, ha incluido una nueva causal para solicitar la excepci\u00f3n del pago a cuenta de Bienes Personales por bienes&#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-18099","post","type-post","status-publish","format-standard","hentry","category-sintesis-informativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La AFIP ha incluido una nueva causal para solicitar la excepci\u00f3n del pago..<\/title>\n<meta name=\"description\" content=\"La AFIP mediante RG N\u00b0 4931, ha incluido una nueva causal para solicitar la excepci\u00f3n del pago a cuenta de Bienes Personales ...\" \/>\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-06-2021\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La AFIP ha incluido una nueva causal para solicitar la excepci\u00f3n del pago..\" \/>\n<meta property=\"og:description\" content=\"La AFIP mediante RG N\u00b0 4931, ha incluido una nueva causal para solicitar la excepci\u00f3n del pago a cuenta de Bienes Personales ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/arv-argentina.com\/es\/sintesis-informativa-06-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"ARV Argentina | Alvarez Roperti Venegas Consultores Tributarios &amp; 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