{"id":18395,"date":"2021-07-19T17:38:55","date_gmt":"2021-07-19T20:38:55","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=18395"},"modified":"2021-07-19T17:46:23","modified_gmt":"2021-07-19T20:46:23","slug":"sintesis-informativa-69-2021","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-69-2021\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 69\/2021"},"content":{"rendered":"<p><\/p>\n<p style=\"text-align: justify;\"><b>Jujuy modifica el C\u00f3digo Fiscal y la ley impositiva. <\/b><b>LEY (Jujuy) 6225 B.O. 19\/07\/2021.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Con fecha 14 de julio de 2021,se publica en el Bolet\u00edn Oficial la Ley 6225, que dispone modificaciones al C\u00f3digo Fiscal y la ley\u00a0 impositiva relacionadas con la base imponible y al\u00edcuotas a aplicar en los impuestos sobre los ingresos brutos y de sellos para determinadas actividades.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Asimismo, la aplicaci\u00f3n de la presente ley tendr\u00e1 vigencia retroactiva a partir del 1 de abril del 2021, a excepci\u00f3n de lo dispuesto en relaci\u00f3n a la modificaci\u00f3n de al\u00edcuotas del impuesto de sellos cuya aplicaci\u00f3n ser\u00e1 a partir de su publicaci\u00f3n, es decir a partir del 14 de julio.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A continuaci\u00f3n, mencionaremos las principales modificaciones que trae la ley 6225 de Jujuy:<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><b>Modificaciones al C\u00f3digo Fiscal<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Se establece que, a los efectos de la determinaci\u00f3n del impuesto sobre los ingresos brutos, respecto de la recepci\u00f3n de apuestas en casinos, salas de juegos, juegos y apuestas online y similares, y a la explotaci\u00f3n de m\u00e1quinas tragamonedas, la base imponible estar\u00e1 constituida por la diferencia entre el total de los ingresos en concepto de apuestas, venta de fichas, cr\u00e9ditos habilitados, tarjetas o similares y el importe efectivamente abonado en concepto de premios, c\u00e1nones y\/o utilidades que perciba el ente estatal concedente de la autorizaci\u00f3n.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><b>Modificaciones a la ley impositiva<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Sellos<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Se modifica del 0,75% al 0,1% mensual la al\u00edcuota del impuesto de sellos para las operaciones monetarias.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Se modifica del 0,75% al 0,1% la al\u00edcuota por las liquidaciones o res\u00famenes peri\u00f3dicos de tarjetas de cr\u00e9dito.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ingresos brutos<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Se fija en 1,6% la al\u00edcuota para los ingresos provenientes de la actividad de venta al por mayor de productos farmac\u00e9uticos con destino humano (C\u00f3digo de actividad 464310).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Se disminuye del 12% al 6% la al\u00edcuota de los ingresos por actividades de juegos desarrollados a trav\u00e9s de plataformas online tales como ruletas online, blackjack, baccarat, punto y banca, p\u00f3ker mediterr\u00e1neo, video p\u00f3ker online, siete y medio, hazzard, monte, rueda de la fortuna, seven fax, bingo, tragaperras, apuestas deportivas, craps, keno, etc\u00e9tera (C\u00f3digo de actividad 920009).<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">El cuadro de al\u00edcuotas quedar\u00eda conformado de la siguiente forma:<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18398\" src=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2021\/07\/69-afip.jpg\" alt=\"\" width=\"704\" height=\"278\" srcset=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2021\/07\/69-afip.jpg 704w, https:\/\/arv-argentina.com\/wp-content\/uploads\/2021\/07\/69-afip-300x118.jpg 300w, https:\/\/arv-argentina.com\/wp-content\/uploads\/2021\/07\/69-afip-700x276.jpg 700w\" sizes=\"auto, (max-width: 704px) 100vw, 704px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Ciudad Aut\u00f3noma de Buenos Aires, julio de 2021.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Jujuy modifica el C\u00f3digo Fiscal y la ley impositiva. LEY (Jujuy) 6225 B.O. 19\/07\/2021. Con fecha 14 de julio de 2021,se publica en el Bolet\u00edn Oficial la Ley 6225, que dispone modificaciones al C\u00f3digo Fiscal y la ley\u00a0 impositiva relacionadas con la base imponible y&#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-18395","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>Jujuy modifica el C\u00f3digo Fiscal y la ley impositiva. 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