{"id":18386,"date":"2021-07-13T11:09:19","date_gmt":"2021-07-13T14:09:19","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=18386"},"modified":"2021-07-13T11:25:35","modified_gmt":"2021-07-13T14:25:35","slug":"sintesis-informativa-67-2021","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-67-2021\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 67\/2021"},"content":{"rendered":"<p><\/p>\n<p style=\"text-align: justify;\"><b>Buenos Aires &#8211; R\u00e9gimen de Regularizaci\u00f3n de Deudas de los contribuyentes y sus responsables solidarios.<\/b><\/p>\n<p style=\"text-align: justify;\"><b>RN 19\/2021 ARBA. B.O. 12\/07\/2021.<\/b><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Se habilita desde el 12\/07\/2021 y hasta el 31\/12\/2021, el reingreso a los reg\u00edmenes para la regularizaci\u00f3n de deudas de los contribuyentes y sus responsables solidarios (comentado en la S\u00edntesis Informativa n\u00b0 33, correspondiente a la Ley 15279), provenientes de los Impuestos:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inmobiliario -en sus componentes b\u00e1sico y complementario-, a los Automotores -respecto de veh\u00edculos automotores y embarcaciones deportivas o de recreaci\u00f3n-,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">sobre los Ingresos Brutos y de Sellos;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">y a los reg\u00edmenes de regularizaci\u00f3n de deudas de los agentes de recaudaci\u00f3n y sus responsables solidarios, provenientes de retenciones y\/o percepciones no efectuadas con relaci\u00f3n a los Impuestos sobre los Ingresos Brutos y de Sellos; cuya caducidad hubiera operado durante el a\u00f1o 2020.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quedan excluidos de dicha habilitaci\u00f3n los reg\u00edmenes de regularizaci\u00f3n que se hubieran otorgado en el marco de la Ley N\u00b0 14890.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">La solicitud de reingreso al r\u00e9gimen de regularizaci\u00f3n que corresponda deber\u00e1 efectuarse a trav\u00e9s de la aplicaci\u00f3n correspondiente disponible en el sitio oficial de ARBA, a la que deber\u00e1n acceder los interesados mediante su CUIT y CIT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">El importe correspondiente al anticipo o primera cuota vencida e impaga deber\u00e1 cancelarse hasta <\/span><b>el d\u00eda 10 del mes siguiente a aquel en que se formalice el reingreso al r\u00e9gimen de regularizaci\u00f3n<\/b><span style=\"font-weight: 400;\">, o inmediato posterior h\u00e1bil si aquel resultara inh\u00e1bil.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Las cuotas restantes vencer\u00e1n, en forma mensual y consecutiva, <\/span><b>el d\u00eda 10 de cada mes<\/b><span style=\"font-weight: 400;\"> o inmediato posterior h\u00e1bil, si aquel resultara inh\u00e1bil. En ning\u00fan caso se aplicar\u00e1n nuevos intereses sobre los importes que corresponda abonar.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ser\u00e1 condici\u00f3n para el otorgamiento de la rehabilitaci\u00f3n, acreditar el pago de costas y gastos del juicio cuando la misma se produzca respecto de reg\u00edmenes de regularizaci\u00f3n de deudas prejudiciales que hubiesen caducado y, como consecuencia de ello, se hubiera iniciado el correspondiente juicio de apremio.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ciudad Aut\u00f3noma de Buenos Aires, julio de 2021.<\/span><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Buenos Aires &#8211; R\u00e9gimen de Regularizaci\u00f3n de Deudas de los contribuyentes y sus responsables solidarios. RN 19\/2021 ARBA. B.O. 12\/07\/2021. &nbsp; Se habilita desde el 12\/07\/2021 y hasta el 31\/12\/2021, el reingreso a los reg\u00edmenes para la regularizaci\u00f3n de deudas de los contribuyentes y sus&#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-18386","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>R\u00e9gimen de Regularizaci\u00f3n de Deudas de los contribuyentes y sus ...<\/title>\n<meta name=\"description\" content=\"Buenos aires - R\u00e9gimen de Regularizaci\u00f3n de Deudas de los contribuyentes y sus responsables solidarios.\" \/>\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-67-2021\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9gimen de Regularizaci\u00f3n de Deudas de los contribuyentes y sus ...\" \/>\n<meta property=\"og:description\" content=\"Buenos aires - R\u00e9gimen de Regularizaci\u00f3n de Deudas de los contribuyentes y sus responsables solidarios.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/arv-argentina.com\/es\/sintesis-informativa-67-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"ARV Argentina | Alvarez Roperti Venegas Consultores Tributarios &amp; 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