{"id":18816,"date":"2022-11-11T19:16:24","date_gmt":"2022-11-11T22:16:24","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=18816"},"modified":"2022-11-11T19:16:53","modified_gmt":"2022-11-11T22:16:53","slug":"sintesis-informativa-43-2022","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-43-2022\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 43\/2022"},"content":{"rendered":"<p><\/p>\n<h4><b>Se modifican Reg\u00edmenes de Informaci\u00f3n de Fideicomisos y Acciones, Cuotas y Participaciones Sociales.<\/b><\/h4>\n<h4><b>RESOLUCI\u00d3N GENERAL (AFIP) 5285\/2022 B.O. 11\/11\/2022.<\/b><\/h4>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Con motivo de la <\/span><b>unificaci\u00f3n en un solo texto normativo<\/b><span style=\"font-weight: 400;\"> de la obligaci\u00f3n de informar al \u201cRegistro de Entidades Pasivas del Exterior\u201d -creado por el art\u00edculo 90 de la Ley N\u00b0 27.260- las rentas pasivas del exterior respecto de fideicomisos y otros entes similares constituidos en el pa\u00eds o en el exterior alcanzados por las R.G. N\u00b0 3312\/12 y 4697\/20, se adecuan las normas citadas, actualizando en las mismas ciertas referencias normativas.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Asimismo, se aprueba una <\/span><b>nueva versi\u00f3n del aplicativo<\/b><span style=\"font-weight: 400;\"> de la RG N\u00b0 3312\/12 \u201cFIDEICOMISOS DEL PA\u00cdS Y DEL EXTERIOR \u2013 Versi\u00f3n 2.0\u201d, el cual se encontrar\u00e1 disponible para su descarga a partir del 1 de diciembre de 2022.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">La presentaci\u00f3n de la informaci\u00f3n tendr\u00e1 car\u00e1cter anual, con corte al 31 de diciembre de cada a\u00f1o, y se efectuar\u00e1 hasta la fecha del a\u00f1o siguiente al que corresponde la informaci\u00f3n, de acuerdo con la terminaci\u00f3n de la CUIT del agente de informaci\u00f3n, que se fija seguidamente:<\/span><\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>TERMINACI\u00d3N CUIT<\/b><\/td>\n<td><b>FECHA DE VENCIMIENTO<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">0, 1, 2 y 3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Hasta el 28 de julio, inclusive.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4, 5 y 6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Hasta el 29 de julio, inclusive.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7, 8 y 9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Hasta el 30 de julio, inclusive.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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, noviembre de 2022.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Se modifican Reg\u00edmenes de Informaci\u00f3n de Fideicomisos y Acciones, Cuotas y Participaciones Sociales. RESOLUCI\u00d3N GENERAL (AFIP) 5285\/2022 B.O. 11\/11\/2022. &nbsp; &nbsp; Con motivo de la unificaci\u00f3n en un solo texto normativo de la obligaci\u00f3n de informar al \u201cRegistro de Entidades Pasivas del Exterior\u201d -creado por&#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-18816","post","type-post","status-publish","format-standard","hentry","category-sintesis-informativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Se modifican Reg\u00edmenes de Informaci\u00f3n de Fideicomisos y Acc...<\/title>\n<meta name=\"description\" content=\"Se modifican Reg\u00edmenes de Informaci\u00f3n de Fideicomisos y Acciones, Cuotas y Participaciones Sociales. 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