{"id":19808,"date":"2025-09-29T11:12:46","date_gmt":"2025-09-29T14:12:46","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=19808"},"modified":"2025-09-29T11:12:46","modified_gmt":"2025-09-29T14:12:46","slug":"sintesis-informativa-35-2025","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-35-2025\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 35\/2025"},"content":{"rendered":"<p><\/p>\n<h4><b>Nuevo procedimiento para la emisi\u00f3n de comprobantes clase \u201cA\u201d. RG. (ARCA) 5762\/2025 y 5764\/2025. B.O. 25\/09\/2025<\/b><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Las Resoluciones Generales 5762\/2025 y 5764\/2025 de la ARCA establecen un nuevo r\u00e9gimen que <\/span><b>elimina la factura M y la reemplaza por la factura \u201cA\u201d<\/b><span style=\"font-weight: 400;\"> con la leyenda \u201cOPERACI\u00d3N SUJETA A RETENCI\u00d3N\u201d y <\/span><b>la factura \u201cA\u201d<\/b><span style=\"font-weight: 400;\"> con la leyenda \u201cPAGO EN CBU INFORMADA\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">La Factura \u201cA\u201d CON LEYENDA \u201cOPERACI\u00d3N SUJETA A RETENCI\u00d3N\u201d ser\u00e1 identificada con el c\u00f3digo de comprobante Nro. 51. Para el caso de la Factura \u201cA\u201d con la leyenda \u201cPAGO EN CBU INFORMADA\u201d el c\u00f3digo ser\u00e1 el Nro. 1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Se proh\u00edbe la emisi\u00f3n de comprobantes clase \u201cA\u201d con leyenda \u201cOPERACI\u00d3N SUJETA A RETENCI\u00d3N\u201d\u00a0a trav\u00e9s de controladores fiscales.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quien reciba una Factura con leyenda \u201cOPERACI\u00d3N SUJETA A RETENCI\u00d3N\u201d <\/span><b>deber\u00e1 actuar como agente de retenci\u00f3n de IVA y Ganancias<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-weight: 400;\">a) IVA: 100% de la al\u00edcuota que corresponda, seg\u00fan el hecho imponible de que se trate.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Ganancias: 6%.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quien reciba una Factura con leyenda \u201cPAGO EN CBU INFORMADA\u201d se encuentra obligado a abonar mediante transferencia o dep\u00f3sito bancario a la CBU que figure en la factura.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Las disposiciones de la presente entrar\u00e1n en vigencia el d\u00eda de su publicaci\u00f3n en el Bolet\u00edn Oficial y resultar\u00e1 de aplicaci\u00f3n a partir del <\/span><b>1 de diciembre del 2025<\/b><span style=\"font-weight: 400;\">, inclusive.<\/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 procedimiento para la emisi\u00f3n de comprobantes clase \u201cA\u201d. RG. (ARCA) 5762\/2025 y 5764\/2025. B.O. 25\/09\/2025 &nbsp; Las Resoluciones Generales 5762\/2025 y 5764\/2025 de la ARCA establecen un nuevo r\u00e9gimen que elimina la factura M y la reemplaza por la factura \u201cA\u201d con la leyenda&#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-19808","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>Nuevo procedimiento para la emisi\u00f3n de comprobantes clase \u201cA\u201d.<\/title>\n<meta name=\"description\" content=\"Nuevo procedimiento para la emisi\u00f3n de comprobantes clase \u201cA\u201d. RG. (ARCA) 5762\/2025 y 5764\/2025. 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