{"id":2823,"date":"2023-02-01T16:24:25","date_gmt":"2023-02-01T19:24:25","guid":{"rendered":"http:\/\/shilton.com.ar\/?p=2823"},"modified":"2023-02-08T16:25:25","modified_gmt":"2023-02-08T19:25:25","slug":"circular-no-767","status":"publish","type":"post","link":"http:\/\/shilton.com.ar\/eng\/circular-no-767\/","title":{"rendered":"CIRCULAR N\u00ba 767"},"content":{"rendered":"

REF.:\u00a0 IMPUESTO A LAS GANANCIAS. \u00a0REDUCCI\u00d3N DE ANTICIPOS. ASIGNACI\u00d3N NO REMUNERATIVA DECRETO N\u00b0 841\/2022.<\/strong><\/p>\n\n\n\n

Con fecha 09\/01\/2023 se public\u00f3 en el Bolet\u00edn Oficial la RG (AFIP) N\u00b0 5.312, por medio de la cual la AFIP reglamenta la forma y dem\u00e1s aspectos necesarios para que las Micro, Peque\u00f1as y Medianas Empresas Tramo 1, puedan reducir los anticipos del impuesto a las Ganancias en un importe equivalente al 50% del monto total abonado por la asignaci\u00f3n no remunerativa dispuesta oportunamente por el Dto. N\u00b0 841\/2022.<\/p>\n\n\n\n

Detallamos a continuaci\u00f3n los aspectos m\u00e1s importantes:<\/p>\n\n\n\n

1.<\/strong> SUJETOS COMPRENDIDOS<\/strong><\/p>\n\n\n\n

Se encuentran comprendidos las Micro, Peque\u00f1as y Medianas Empresas Tramo 1, que cuenten con Certificado MiPyME vigente y est\u00e9n registradas ante AFIP, al 17 de diciembre de 2022 bajo alguna de las siguientes caracterizaciones:<\/p>\n\n\n\n

a. <\/strong>272 – Micro Empresas Ley 25.300<\/p>\n\n\n\n

b. <\/strong>274 – Peque\u00f1as Empresas Ley 25.300<\/p>\n\n\n\n

c. <\/strong>351 – Medianas Empresas – Tramo1. Ley 25.300<\/p>\n\n\n\n

2.<\/strong> PLAZO Y PER\u00cdODOS COMPRENDIDOS<\/strong><\/p>\n\n\n\n

La opci\u00f3n de reducci\u00f3n de anticipos podr\u00e1 ser ejercida entre el 10 de enero de 2023 y el 31 de marzo de 2023, respecto de los anticipos determinados conforme lo establecido en la RG (AFIP) N\u00b0 5.211, imputables a los per\u00edodos que se detallan a continuaci\u00f3n, seg\u00fan el sujeto de que se trate:<\/p>\n\n\n\n

a. <\/strong>Sujetos comprendidos en el inciso a) del art\u00edculo 2\u00b0 de la RG mencionada, con cierre de ejercicio en los meses de noviembre o diciembre de 2022: per\u00edodo fiscal 2022.<\/p>\n\n\n\n

b. <\/strong>Sujetos comprendidos en el inciso a) del art\u00edculo 2\u00b0 de la RG mencionada, con cierre de ejercicio en los meses de enero a octubre de 2023: per\u00edodo fiscal 2023. <\/p>\n\n\n\n

c. <\/strong>Sujetos comprendidos en el inciso b) del art\u00edculo 2\u00b0 de la RG mencionada: per\u00edodo fiscal 2022.<\/p>\n\n\n\n

3.<\/strong> REQUISITOS<\/strong><\/p>\n\n\n\n

Para acceder al beneficio, los contribuyentes deber\u00e1n cumplir los siguientes requisitos:<\/p>\n\n\n\n

a. <\/strong>Poseer la Clave \u00danica de Identificaci\u00f3n Tributaria (CUIT) activa.<\/p>\n\n\n\n

b.<\/strong> Constituir y\/o mantener ante la Administraci\u00f3n Federal el Domicilio Fiscal Electr\u00f3nico.<\/p>\n\n\n\n

c. <\/strong>Contar con el alta en el impuesto a las ganancias.<\/p>\n\n\n\n

d.<\/strong> Tener actualizado en el \u201cSistema Registral\u201d el c\u00f3digo relacionado con la actividad que desarrollan.<\/p>\n\n\n\n

e.<\/strong> Tener presentada la declaraci\u00f3n jurada de aportes y contribuciones con destino a la seguridad social correspondiente al per\u00edodo devengado diciembre\/2022, declarando al menos un empleado.<\/p>\n\n\n\n

f. <\/strong>No haber presentado previamente en el per\u00edodo fiscal por el que se ejerce la opci\u00f3n una solicitud de reducci\u00f3n de anticipos.<\/p>\n\n\n\n

g.<\/strong> No haber presentado la declaraci\u00f3n jurada del impuesto a las ganancias correspondiente al per\u00edodo fiscal por el que se ejerce la opci\u00f3n.<\/p>\n\n\n\n

h.<\/strong> Poseer al menos un anticipo sin vencer al momento de la presentaci\u00f3n de la opci\u00f3n de reducci\u00f3n.<\/p>\n\n\n\n

4.<\/strong> PROCEDIMIENTO<\/strong><\/p>\n\n\n\n

La solicitud de reducci\u00f3n de anticipos deber\u00e1 formalizarse mediante la opci\u00f3n \u201cReducci\u00f3n de Anticipos\u201d del \u201cSistema Cuentas Tributarias\u201d disponible en el sitio \u201cweb\u201d de AFIP (http:\/\/www.afip.gob.ar), debi\u00e9ndose informar la nueva base de c\u00e1lculo de los anticipos.<\/p>\n\n\n\n

Asimismo, se deber\u00e1 indicar que la reducci\u00f3n corresponde al c\u00f3mputo del 50% del monto total abonado en concepto de la asignaci\u00f3n no remunerativa prevista en el art\u00edculo 1\u00b0 del Decreto de Necesidad y Urgencia N\u00b0 841 del 16 de diciembre de 2022, a cuyo fin se deber\u00e1 tildar el campo \u201cDecreto 841\/2022 art. 6\u201d.<\/p>\n\n\n\n

En todo lo no previsto en esta resoluci\u00f3n general, resultar\u00e1n aplicables a la solicitud de reducci\u00f3n de anticipos las previsiones contenidas en el T\u00edtulo II de la RG (AFIP) N\u00b0 5.211.<\/p>\n\n\n\n

5. VIGENCIA<\/strong><\/p>\n\n\n\n

Las disposiciones de esta resoluci\u00f3n general entrar\u00e1n en vigencia el d\u00eda 09\/01\/2023 y resultar\u00e1n aplicables a las solicitudes de reducci\u00f3n de anticipos que se realicen entre el 10 de enero de 2023 y el 31 de marzo de 2023, en el marco del Decreto de Necesidad y Urgencia N\u00b0 841 del 16 de diciembre de 2022.<\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

REF.:\u00a0 IMPUESTO A LAS GANANCIAS. \u00a0REDUCCI\u00d3N DE ANTICIPOS. ASIGNACI\u00d3N NO REMUNERATIVA DECRETO N\u00b0 841\/2022. Con fecha 09\/01\/2023 se public\u00f3 en el Bolet\u00edn Oficial la RG (AFIP) N\u00b0 5.312, por medio de la cual la AFIP reglamenta la forma y dem\u00e1s aspectos necesarios para que las Micro, Peque\u00f1as y Medianas Empresas Tramo 1, puedan reducir los … Read more<\/a><\/p>","protected":false},"author":2,"featured_media":822,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,8],"tags":[],"class_list":["post-2823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares","category-novedades"],"yoast_head":"\nCIRCULAR N\u00ba 767 - Shilton, Weyers & Asociados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/shilton.com.ar\/eng\/circular-no-767\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CIRCULAR N\u00ba 767 - Shilton, Weyers & Asociados\" \/>\n<meta property=\"og:description\" content=\"REF.:\u00a0 IMPUESTO A LAS GANANCIAS. \u00a0REDUCCI\u00d3N DE ANTICIPOS. 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