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Comprometidos en superar la excelencia
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Tax Memo

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Nuevo pago a cuenta en el Impuesto sobre los Bienes Personales

Por Félix José Rolando

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1.Introducción

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.

Por su parte, la Administración Federal de Ingresos Públicos estableció la obligatoriedad de ingresar un pago a cuenta (RG 4673, BO 7/2/20) del impuesto mencionado, correspondiente a los ejercicios fiscales 2019 2020, por parte de las personas humanas y sucesiones indivisa residentes en el país que posean bienes en el exterior al 31/12/18 y 31/12/19 respectivamente.

Es decir, la obligación comprende el ingreso de un pago a cuenta por el ejercicio fiscal 2029 y otro pago a cuenta por el ejercicio fiscal 2020.
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2.Cálculo del monto del pago a cuenta

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El monto del pago a cuenta se debe determinar aplicando sobre la base de los bienes en el exterior sujetos a impuestos, declarados en los periodos fiscales 2018 y 2019 respectivamente, la alícuota que surge de la siguiente tabla:

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El monto del pago a cuenta podrá ser consultado en el sistema “Cuentas Tributarias” en las siguientes fechas:

Período fiscal 2019: a partir del 04/03/2020.

Período fiscal 2020: a partir de la presentación de la declaración jurada del período fiscal 2019.

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3.Forma de ingreso del pago a cuenta

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El ingreso del pago a cuenta podrá realizarse mediante la “Billetera electrónica AFP” (RG 4335), o mediante transferencia electrónica de fondos (Vep, RG 1778).
Expresamente se establece que a los efectos de la cancelación del pago a cuenta no resultará de aplicación el mecanismo de compensación (RG N° 1.658),

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de manera que aquellos sujetos que pudieran tener saldos a su favor de libre disponibilidad no podrán afectarlos a la cancelación de este pago a cuenta.

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4.Vencimientos para realizar el pago

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Período fiscal 2019: a partir del 4/3/20 y hasta el 1/4/20.

Período fiscal 2020: a partir del 1/2/21 y hasta el 5/4/21.

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5.Eximición del ingreso del pago a cuenta

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Los sujetos podrán solicitar que se los exima del ingreso del pago a cuenta en los siguientes casos:

a) Cuando hubieran ejercido la opción de repatriación de activos financieros (5% de los bienes del exterior, en los términos establecidos por los artículos 10 y 11 del Decreto N° 99/2019).
b) Cuando declaren que no son titulares de bienes sujetos a impuesto en el exterior al 31/12/2019 o al 31/12/2020, según el período de que se trate. Destacamos que el requisito se refiere a no poseer la titularidad de los bienes en el exterior, sin importar la naturaleza y monto asignables a los mismos.

La solicitud de eximición del pago a cuenta podrá presentarse dentro de los plazos previstos para realizar cada pago a cuenta, conforme se indicó en el punto 4. precedente.

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A los fines de realizar la correspondiente solicitud, los responsables deberán (ingresando al sitio “web” institucional de AFIP)) seleccionar la transacción informática “Eximición pago a cuenta”. El sistema emitirá un comprobante como acuse de recibo del ejercicio de la opción.
En caso de que en la declaración jurada del período fiscal correspondiente que posteriormente presente el sujeto, surja que la opción de eximición del pago a cuenta resultaba improcedente, deberán ingresarse los intereses resarcitorios correspondientes calculados sobre el monto del pago a cuenta que hubiera correspondido ingresar desde la fecha de vencimiento fijada para el respectivo pago a cuenta.

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6.Carácter del pago a cuenta

El importe del pago a cuenta tendrá, para los responsables inscriptos en el impuesto sobre los bienes personales, el carácter de impuesto ingresado y se computará como un pago a cuenta en la declaración jurada de los períodos fiscales 2019 o 2020, según corresponda.

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