{"id":19805,"date":"2025-09-15T10:02:12","date_gmt":"2025-09-15T13:02:12","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=19805"},"modified":"2025-09-15T10:02:12","modified_gmt":"2025-09-15T13:02:12","slug":"sintesis-informativa-34-2025","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-34-2025\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 34\/2025"},"content":{"rendered":"<p><\/p>\n<h4><b>Nuevo r\u00e9gimen de recaudaci\u00f3n de ingresos brutos para Proveedores de Servicios de Pagos PSP\u00a0 (Buenos Aires) 25\/2025. B.O. 08\/09\/2025<\/b><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">La <\/span><b>Resoluci\u00f3n Normativa 25\/2025<\/b><span style=\"font-weight: 400;\"> de ARBA incorpora a la Provincia de Buenos Aires al sistema <\/span><b>SIRCUPA<\/b><span style=\"font-weight: 400;\">, estableciendo un nuevo r\u00e9gimen de recaudaci\u00f3n del Impuesto sobre los Ingresos Brutos sobre los importes acreditados en cuentas de pago administradas por Proveedores de Servicios de Pago (PSP).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Los PSP ser\u00e1n agentes de recaudaci\u00f3n cuando est\u00e9n inscriptos ante el Banco Central y tengan usuarios alcanzados por el impuesto en la Provincia. Las al\u00edcuotas aplicables depender\u00e1n del padr\u00f3n que publique ARBA, con rangos que van desde el 0,01 % hasta el 5 %, seg\u00fan la situaci\u00f3n del contribuyente.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Los sujetos pasibles de la retenci\u00f3n son los contribuyentes locales o de Convenio Multilateral que est\u00e9n incluidos en el padr\u00f3n que ARBA pondr\u00e1 a disposici\u00f3n, utilizado por los agentes de recaudaci\u00f3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quedan exceptuadas determinadas operaciones, como acreditaciones por sueldos, jubilaciones, pensiones, exportaciones, devoluciones impositivas y transferencias entre cuentas del mismo titular, entre otras.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">El r\u00e9gimen entra en vigencia a partir del <\/span><b>1 de octubre de 2025<\/b><span style=\"font-weight: 400;\"> para PSP ya designados en otras jurisdicciones y desde el <\/span><b>1 de noviembre de 2025<\/b><span style=\"font-weight: 400;\"> para el resto de los alcanzados.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Ciudad Aut\u00f3noma de Buenos Aires, septiembre de 2025.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Nuevo r\u00e9gimen de recaudaci\u00f3n de ingresos brutos para Proveedores de Servicios de Pagos PSP\u00a0 (Buenos Aires) 25\/2025. B.O. 08\/09\/2025 &nbsp; La Resoluci\u00f3n Normativa 25\/2025 de ARBA incorpora a la Provincia de Buenos Aires al sistema SIRCUPA, estableciendo un nuevo r\u00e9gimen de recaudaci\u00f3n del Impuesto sobre&#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-19805","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>Nuevo r\u00e9gimen de recaudaci\u00f3n de ingresos brutos para ...<\/title>\n<meta name=\"description\" content=\"Nuevo r\u00e9gimen de recaudaci\u00f3n de ingresos brutos para Proveedores de Servicios de Pagos PSP\u00a0 (Buenos Aires) 25\/2025. 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