{"id":18263,"date":"2021-05-09T23:54:04","date_gmt":"2021-05-10T02:54:04","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=18263"},"modified":"2021-05-09T23:54:04","modified_gmt":"2021-05-10T02:54:04","slug":"sintesis-informativa-37-2021","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-37-2021\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 37\/2021"},"content":{"rendered":"<p><\/p>\n<p style=\"text-align: justify;\"><b>LEY DE COMPETITIVIDAD. Decreto (PEN) 301\/2021. B.O. 08\/05\/2021.<\/b><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">El Poder Ejecutivo Nacional ha decretado modificaciones a la reglamentaci\u00f3n vigente del Impuesto sobre los D\u00e9bitos y Cr\u00e9ditos.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Las principales modificaciones que establece el Decreto 301\/2021 son:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Las cuentas virtuales pasar\u00e1n a tener un tratamiento impositivo similar a una caja de ahorro cuando el titular es una persona humana, y similar a una cuenta corriente si es una persona jur\u00eddica.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Cuando los monotributistas utilicen una cuenta corriente bancaria estar\u00e1n exentos del pago del Impuesto de Cr\u00e9ditos y D\u00e9bitos (ICD).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Las exenciones y al\u00edcuotas especiales que rigen para el ICD en las cuentas bancarias se aplicar\u00e1n tambi\u00e9n para las cuentas no bancarias.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Se ampl\u00eda la exenci\u00f3n, haci\u00e9ndola universal, para las transferencias entre cuentas bancarias o no bancarias, cuando ambas pertenezcan al mismo titular, ya sea una persona f\u00edsica o jur\u00eddica.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">En el caso de las personas jur\u00eddicas, cuando usen una cuenta no bancaria podr\u00e1n tomar tambi\u00e9n la recaudaci\u00f3n del ICD como pago a cuenta del Impuesto a las Ganancias.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Asimismo, en el caso del Impuestos sobre los Ingresos Brutos, el Decreto invita a las provincias a utilizar sistemas unificados de retenciones y a que contemplen un tratamiento diferenciado para el caso de los peque\u00f1os contribuyentes.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Las disposiciones del presente decreto entrar\u00e1n en vigencia el d\u00eda de su publicaci\u00f3n en B.O. y surtir\u00e1n efectos para los hechos imponibles que se perfeccionen a partir del 1\u00b0 de agosto de 2021, inclusive.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ciudad Aut\u00f3noma de Buenos Aires, mayo de 2021.<\/span><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>LEY DE COMPETITIVIDAD. Decreto (PEN) 301\/2021. B.O. 08\/05\/2021. El Poder Ejecutivo Nacional ha decretado modificaciones a la reglamentaci\u00f3n vigente del Impuesto sobre los D\u00e9bitos y Cr\u00e9ditos. Las principales modificaciones que establece el Decreto 301\/2021 son: Las cuentas virtuales pasar\u00e1n a tener un tratamiento impositivo similar&#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-18263","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>LEY DE COMPETITIVIDAD. Decreto (PEN) 301\/2021. 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