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Comprometidos en superar la excelencia
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Tax Memo

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Impuesto sobre los Bienes Personales – Repatriación del 5% de los bienes del exterior a una cuenta especial – Reglamentación del BCRA

Por Félix José Rolando

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1.Introducción

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La ley 27.541 (BO 23/12/19) facultó al Poder Ejecutivo Nacional (hasta el 31/12/2020) a fijar alícuotas diferenciales del impuesto sobre los bienes personales para los bienes situados en el exterior, y dicha facultad fue ejercida a través del Decreto N° 99/2019. Sin embargo se estableció en forma expresa, que no se les aplicará la mencionada alícuota diferencial a los sujetos que realicen la repatriación del 5% de los bienes del exterior, entendiéndose por repatriación, el ingreso al país, hasta el 31 de marzo de cada año, inclusive, delas tenencias de moneda extranjera en el exterior y, los importes generados como resultado de la realización de los activos financieros pertenecientes a las personas humanas domiciliadas en el país y las sucesiones indivisas radicadas en el mismo.

[/fusion_text][fusion_imageframe image_id=”4665|full” max_width=”” style_type=”” blur=”” stylecolor=”” hover_type=”none” bordersize=”” bordercolor=”” borderradius=”” align=”none” lightbox=”no” gallery_id=”” lightbox_image=”” lightbox_image_id=”” alt=”” link=”” linktarget=”_self” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]https://gsrc.com.ar/wp-content/uploads/2020/02/15.Impuesto-sobre-los-bienes-personales01.jpg[/fusion_imageframe][fusion_separator style_type=”none” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” sep_color=”” top_margin=”10px” bottom_margin=”10px” border_size=”” icon=”” icon_circle=”” icon_circle_color=”” width=”” alignment=”center” /][fusion_text columns=”” column_min_width=”” column_spacing=”” rule_style=”default” rule_size=”” rule_color=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]

El beneficio se mantendrá en la medida que esos fondos permanezcan depositados en una cuenta abierta a nombre de su titular (caja de ahorro, cuenta corriente, plazo fijo u otras), en entidades comprendidas en el régimen de la Ley N° 21.526, hasta el 31 de diciembre, inclusive, del año calendario en que se hubiera verificado la repatriación o, una vez cumplida la repatriación y efectuado el mencionado depósito, esos fondos se afecten, en forma parcial o total, a los destinos especificados en el artículo 11 del Decreto 99/2019.

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A través de la Comunicación A 6893, el B.C.R.A. dispuso que los montos a repatriar deberán ser acreditado en cuentas que las entidades financieras habiliten a ese único fin denominadas “Caja de ahorros repatriación de fondos – bienes personales ley 27541”.

Esas cuentas se abrirán a nombre y a la orden exclusivamente del declarante, manteniéndose en la moneda extranjera en la que se efectivice la repatriación de los fondos y las acreditaciones en dicha moneda -se podrá admitir más de una- – deberán provenir únicamente de transferencias del exterior cuyo originante y destinatario sea titular de la cuenta y declarante de la repatriación.

Se contempla la obligatoriedad de las entidades financieras de informar a la A.F.I.P.  los débitos que se efectúen en esas cuentas, sin interrumpir el cómputo de los plazos que la AFIP establezca en el caso de la constitución o renovación de plazos fijos con fondos acreditados en estas cajas de ahorro.

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Félix José Rolando – felix.rolando@gsrc.com.ar[/fusion_text][fusion_separator style_type=”single solid” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” sep_color=”” top_margin=”15px” bottom_margin=”15px” border_size=”1″ icon=”” icon_circle=”” icon_circle_color=”” width=”” alignment=”center” /][fusion_text columns=”” column_min_width=”” column_spacing=”” rule_style=”default” rule_size=”” rule_color=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]> DESCARGAR PDF[/fusion_text][fusion_separator style_type=”none” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” sep_color=”” top_margin=”15px” bottom_margin=”15px” border_size=”” icon=”” icon_circle=”” icon_circle_color=”” width=”” alignment=”center” /][fusion_sharing tagline=”Compartir” tagline_color=”” backgroundcolor=”” title=”Pérdida de residencia fiscal en Argentina – Adquisición de residencia fiscal en Uruguay” link=”https://www.gsrc.com.ar/perdida-de-residencia-fiscal-en-argentina-adquisicion-de-residencia-fiscal-en-uruguay/” description=”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” icons_boxed=”” icons_boxed_radius=”” color_type=”brand” icon_colors=”” box_colors=”” tooltip_placement=”” pinterest_image=”” pinterest_image_id=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” /][/fusion_builder_column_inner][fusion_builder_column_inner type=”1_2″ layout=”1_2″ spacing=”yes” center_content=”no” hover_type=”none” link=”” target=”_self” min_height=”none” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” border_size=”0″ border_color=”” border_style=”solid” border_position=”all” border_radius_top_left=”” border_radius_top_right=”” border_radius_bottom_right=”” border_radius_bottom_left=”” box_shadow=”no” box_shadow_vertical=”” box_shadow_horizontal=”” box_shadow_blur=”0″ box_shadow_spread=”0″ box_shadow_color=”” box_shadow_style=”” padding_top=”40px” padding_right=”40px” padding_bottom=”30px” padding_left=”40px” margin_top=”” margin_bottom=”” background_type=”single” background_color=”#ffffff” gradient_start_color=”” gradient_end_color=”” gradient_start_position=”0″ gradient_end_position=”100″ gradient_type=”linear” radial_direction=”center” linear_angle=”180″ background_image=”” background_position=”left top” background_repeat=”no-repeat” background_blend_mode=”none” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=”” filter_type=”regular” filter_hue=”0″ filter_saturation=”100″ filter_brightness=”100″ filter_contrast=”100″ filter_invert=”0″ filter_sepia=”0″ filter_opacity=”100″ filter_blur=”0″ filter_hue_hover=”0″ filter_saturation_hover=”100″ filter_brightness_hover=”100″ filter_contrast_hover=”100″ filter_invert_hover=”0″ filter_sepia_hover=”0″ filter_opacity_hover=”100″ filter_blur_hover=”0″ last=”no”][fusion_text columns=”” column_min_width=”” column_spacing=”” rule_style=”default” rule_size=”” rule_color=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=””]

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