{"id":19928,"date":"2026-01-22T10:21:13","date_gmt":"2026-01-22T13:21:13","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=19928"},"modified":"2026-01-22T10:34:51","modified_gmt":"2026-01-22T13:34:51","slug":"sintesis-informativa-07-2026","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-07-2026\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 07\/2026"},"content":{"rendered":"<p><\/p>\n<h4><b>Resoluci\u00f3n Normativa ARBA 1\/2026.\u00a0<\/b><b>Modifica exclusiones del r\u00e9gimen de recaudaci\u00f3n sobre cr\u00e9ditos bancarios.<\/b><\/h4>\n<h4><b>B.O. Buenos Aires 20\/01\/2026<\/b><\/h4>\n<p>&nbsp;<\/p>\n<h4><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">La Agencia de Recaudaci\u00f3n de la Provincia de Buenos Aires (ARBA) dispuso, mediante la Resoluci\u00f3n Normativa 1\/2026, ampliar las exclusiones del r\u00e9gimen de recaudaci\u00f3n sobre acreditaciones bancarias.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">El objetivo de la norma es evitar retenciones indebidas sobre fondos que no constituyen ingresos reales.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Entre ellas:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-weight: 400;\"> Transferencias entre cuentas propias (Bancos y Billeteras): Se excluyen las transferencias entre cuentas de id\u00e9ntica titularidad, incluyendo las que provienen de CVU (billeteras virtuales).<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Excepci\u00f3n: No aplica si la transferencia se hace v\u00eda cheque o si sale de una cuenta recaudadora.<\/span><\/p>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li><span style=\"font-weight: 400;\"> Devoluciones de Impuestos: Cualquier acreditaci\u00f3n por devoluciones de ARCA (ex AFIP), ARBA y otros fiscos provinciales.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Reintegros por cancelaciones \u00abBot\u00f3n de arrepentimiento\u00bb: Acreditaciones como consecuencia de una revocaci\u00f3n de compra o servicio (Ley 24.240 de Defensa al Consumidor).<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Ventas con Tarjetas y Agrupadores (SIRTAC): Las acreditaciones por ventas con tarjeta o plataformas de pago que ya entran en el r\u00e9gimen SIRTAC quedan excluidas de la retenci\u00f3n bancaria, evitando as\u00ed la doble imposici\u00f3n.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Cuentas Recaudadoras: Se crea una \u00abn\u00f3mina especial\u00bb de exclusi\u00f3n para cuentas que gestionan fondos de terceros.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Requisitos: Ser de actividades espec\u00edficas (previstas en los c\u00f3digos 523020, 682010, 682091, 682099, 829100 y 829901 del Nomenclador de Actividades del Impuesto sobre los Ingresos Brutos (NAIIB-18), que estos ingresos superen el 10% del total y tener las DDJJ al d\u00eda. ARBA publicar\u00e1 el listado de CUITs excluidos autom\u00e1ticamente.<\/span><\/p>\n<ol start=\"6\">\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\"> Pr\u00e9stamos del Sector P\u00fablico y Sindicatos: Los cr\u00e9ditos otorgados por el Estado (Nacional, Provincial, Municipal) o Sindicatos no sufrir\u00e1n descuentos al acreditarse, siempre que provengan de una cuenta en el mismo banco\/agente de recaudaci\u00f3n\u201d.<\/span><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Ciudad Aut\u00f3noma de Buenos Aires, Enero de 2026<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Resoluci\u00f3n Normativa ARBA 1\/2026.\u00a0Modifica exclusiones del r\u00e9gimen de recaudaci\u00f3n sobre cr\u00e9ditos bancarios. B.O. Buenos Aires 20\/01\/2026 &nbsp; La Agencia de Recaudaci\u00f3n de la Provincia de Buenos Aires (ARBA) dispuso, mediante la Resoluci\u00f3n Normativa 1\/2026, ampliar las exclusiones del r\u00e9gimen de recaudaci\u00f3n sobre acreditaciones bancarias. El&#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-19928","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>ARBA Modifica exclusiones del r\u00e9gimen de recaudaci\u00f3n sobre ...<\/title>\n<meta name=\"description\" content=\"Resoluci\u00f3n Normativa ARBA 1\/2026. 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