{"id":18946,"date":"2023-07-21T11:18:36","date_gmt":"2023-07-21T14:18:36","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=18946"},"modified":"2023-07-21T11:25:13","modified_gmt":"2023-07-21T14:25:13","slug":"sintesis-informativa-16-2023","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-16-2023\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 16\/2023"},"content":{"rendered":"<p><\/p>\n<h4 style=\"text-align: justify;\"><b>Pago a cuenta del Impuesto a las Ganancias extraordinario para personas jur\u00eddicas que hayan informado un resultado impositivo de $600.000.000 y no hayan determinado impuesto. <\/b><b>RG (AFIP) 5391\/2023. B.O. 21\/07\/2023.<\/b><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A trav\u00e9s de la Resoluci\u00f3n General (AFIP) 5391\/2023, se establece un pago a cuenta del impuesto a las ganancias a cargo de las personas jur\u00eddicas que no pagaron Impuesto a las Ganancias en su \u00faltima declaraci\u00f3n jurada que cumplan con las siguientes condiciones:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hayan informado un Resultado Impositivo -sin aplicar la deducci\u00f3n de los quebrantos impositivos de ejercicios &#8211; que sea igual o superior a <\/span><b>$ 600.000.000<\/b><span style=\"font-weight: 400;\">, y<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No hayan determinado impuesto.<\/span><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Para determinar el pago a cuenta, los sujetos alcanzados deber\u00e1n considerar la declaraci\u00f3n jurada del impuesto a las ganancias correspondiente al per\u00edodo fiscal 2022, en el caso de que el cierre de ejercicio hubiera operado entre los meses de agosto y diciembre de 2022, ambos inclusive.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Los contribuyentes cuyos cierres de ejercicio hubieran operado entre los meses de enero y julio de 2023, ambos inclusive, deber\u00e1n considerar la declaraci\u00f3n jurada del impuesto a las ganancias correspondiente al per\u00edodo fiscal 2023.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As\u00ed las cosas, el pago a cuenta ser\u00e1 computable en el per\u00edodo fiscal siguiente al que se haya tomado como base de c\u00e1lculo de acuerdo con el siguiente detalle:<\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18948\" src=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2023\/07\/tabla2.png\" alt=\"\" width=\"448\" height=\"288\" srcset=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2023\/07\/tabla2.png 448w, https:\/\/arv-argentina.com\/wp-content\/uploads\/2023\/07\/tabla2-300x193.png 300w\" sizes=\"auto, (max-width: 448px) 100vw, 448px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">El monto del pago a cuenta se determinar\u00e1 aplicando el 15% sobre el resultado impositivo del per\u00edodo fiscal inmediato anterior al que corresponder\u00e1 imputar el pago a cuenta, sin la deducci\u00f3n de quebrantos.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">El pago a cuenta determinado ser\u00e1 abonado en 3 cuotas iguales y consecutivas en las fechas indicadas a continuaci\u00f3n:<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18949\" src=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2023\/07\/tabla3.png\" alt=\"\" width=\"646\" height=\"121\" srcset=\"https:\/\/arv-argentina.com\/wp-content\/uploads\/2023\/07\/tabla3.png 646w, https:\/\/arv-argentina.com\/wp-content\/uploads\/2023\/07\/tabla3-300x56.png 300w\" sizes=\"auto, (max-width: 646px) 100vw, 646px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Es importante destacar que para este pago a cuenta no est\u00e1 habilitado el mecanismo de compensaci\u00f3n de saldos a favor, ni podr\u00e1 ser utilizado como base para solicitar reducci\u00f3n de anticipos<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Esta resoluci\u00f3n no ser\u00e1 de aplicaci\u00f3n para aquellas personas jur\u00eddicas que tengan un certificado de exenci\u00f3n vigente en el Impuesto a las Ganancias.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ciudad Aut\u00f3noma de Buenos Aires, julio de 2023.<\/span><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Pago a cuenta del Impuesto a las Ganancias extraordinario para personas jur\u00eddicas que hayan informado un resultado impositivo de $600.000.000 y no hayan determinado impuesto. RG (AFIP) 5391\/2023. B.O. 21\/07\/2023. &nbsp; A trav\u00e9s de la Resoluci\u00f3n General (AFIP) 5391\/2023, se establece un pago a cuenta&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-18946","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pago a cuenta del Impuesto a las Ganancias extraordinario para ...<\/title>\n<meta name=\"description\" content=\"Pago a cuenta del Impuesto a las Ganancias extraordinario para personas jur\u00eddicas que hayan informado un resultado impositivo ...\" \/>\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-16-2023\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pago a cuenta del Impuesto a las Ganancias extraordinario para ...\" \/>\n<meta property=\"og:description\" content=\"Pago a cuenta del Impuesto a las Ganancias extraordinario para personas jur\u00eddicas que hayan informado un resultado impositivo ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/arv-argentina.com\/es\/sintesis-informativa-16-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"ARV Argentina | Alvarez Roperti Venegas Consultores Tributarios &amp; 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