{"id":18630,"date":"2022-01-07T14:55:36","date_gmt":"2022-01-07T17:55:36","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=18630"},"modified":"2022-01-07T14:57:27","modified_gmt":"2022-01-07T17:57:27","slug":"sintesis-informativa-03-2022","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-03-2022\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 03\/2022"},"content":{"rendered":"<p><\/p>\n<h4 style=\"text-align: justify;\"><b>Sistema Integral de Monitoreo de Pagos al Exterior de Servicios (SIMPES).\u00a0<\/b><\/h4>\n<h4 style=\"text-align: justify;\"><b>RG (AFIP) 5135\/2022 (B.O. 07\/01\/2022).<\/b><\/h4>\n<h4 style=\"text-align: justify;\"><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A trav\u00e9s de la RG (AFIP) 5135, se implementa el Sistema Integral de Monitoreo de Pagos al Exterior de Servicios (SIMPES). Dicho sistema ser\u00e1 aplicable a las personas humanas, sucesiones indivisas y personas jur\u00eddicas \u2013 cualquiera sea la forma que adopten &#8211; que deban realizar pagos al exterior por cuenta propia o de terceros; o act\u00faen como ordenantes del pago<\/span> <span style=\"font-weight: 400;\">para cancelar obligaciones propias o de terceros.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A tal efecto, los sujetos obligados deber\u00e1n proporcionar a trav\u00e9s del servicio \u201cSistema Integral de Monitoreo de Pagos al Exterior de Servicios\u201d (SIMPES) en la web de AFIP, la informaci\u00f3n indicada en el micrositio <a href=\"https:\/\/www.afip.gob.ar\/Simpes\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.afip.gob.ar\/Simpes\/<\/a>. prestando consentimiento expreso a efectos que la misma sea remitida al Banco Central de la Rep\u00fablica Argentina (BCRA) para su intervenci\u00f3n en el marco de sus competencias.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Una vez proporcionados los datos requeridos, la AFIP analizar\u00e1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La situaci\u00f3n del sujeto a partir de la informaci\u00f3n disponible en sus registros.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Atenci\u00f3n<\/b><span style=\"font-weight: 400;\">: En el caso que se detectaren incumplimientos o irregularidades formales se solicitar\u00e1 su subsanaci\u00f3n, a efectos de avanzar en la generaci\u00f3n de la declaraci\u00f3n SIMPES.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La capacidad econ\u00f3mica financiera del sujeto mediante el \u201cSistema de Capacidad Econ\u00f3mica Financiera\u201d (Sistema CEF).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Para concluir, indicamos a continuaci\u00f3n los servicios incluidos y excluidos del SIMPES:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quienes realicen pagos al exterior por los siguientes conceptos de servicios est\u00e1n obligados a realizar una solicitud a trav\u00e9s de SIMPES:<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>C\u00f3digo<\/b><\/td>\n<td><b>Descripci\u00f3n<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S01<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mantenimiento y reparaciones<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S04<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Otros servicios de transportes<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S05<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios postales y de mensajer\u00eda<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S07<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios de construcci\u00f3n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S08<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Primas de seguros<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Siniestros<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S10<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios auxiliares de seguros<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S11<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios financieros<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S12<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios de telecomunicaciones<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S13<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios de inform\u00e1tica<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S14<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios de informaci\u00f3n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cargos por el uso de la propiedad intelectual<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S16<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios de investigaci\u00f3n y desarrollo<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S17<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios jur\u00eddicos, contables y gerenciales<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S18<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios de publicidad, investigaci\u00f3n de mercado y encuestas de opini\u00f3n p\u00fablica<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S19<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios arquitect\u00f3nicos, de ingenier\u00eda y otros servicios t\u00e9cnicos<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S20<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios de arrendamiento operativo<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S21<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios relacionados con el comercio<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S22<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Otros servicios empresariales<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S23<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios audiovisuales y conexos<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S24<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Otros servicios personales, culturales y recreativos<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quienes realicen pagos al exterior por los siguientes conceptos de servicios <\/span><b>no est\u00e1n obligados a realizar una solicitud a trav\u00e9s de SIMPES<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>C\u00f3digo<\/b><\/td>\n<td><b>Descripci\u00f3n<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S02<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios de fletes\u00a0\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S03<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios de transporte de pasajeros<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S06<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Viajes y otros pagos con tarjetas\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S25<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios del gobierno<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S26<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Servicios de salud por empresas de asistencia al viajero<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Como punto importante se destaca que las presentes disposiciones entrar\u00e1n en vigencia el d\u00eda 7\/1\/2022 y resultan de aplicaci\u00f3n incluso para los contratos de servicios celebrados con anterioridad a esa fecha respecto de los cuales existan contraprestaciones monetarias pendientes de cancelaci\u00f3n.<\/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, Enero de 2022.<\/span><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Sistema Integral de Monitoreo de Pagos al Exterior de Servicios (SIMPES).\u00a0 RG (AFIP) 5135\/2022 (B.O. 07\/01\/2022). &nbsp; A trav\u00e9s de la RG (AFIP) 5135, se implementa el Sistema Integral de Monitoreo de Pagos al Exterior de Servicios (SIMPES). Dicho sistema ser\u00e1 aplicable a las personas&#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-18630","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>Sistema Integral de Monitoreo de Pagos al Exterior de Servicios (SIMPES)<\/title>\n<meta name=\"description\" content=\"Sistema Integral de Monitoreo de Pagos al Exterior de Servicios (SIMPES). 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