{"id":2638,"date":"2022-01-11T15:28:41","date_gmt":"2022-01-11T18:28:41","guid":{"rendered":"http:\/\/shilton.com.ar\/?p=2638"},"modified":"2022-10-18T15:29:31","modified_gmt":"2022-10-18T18:29:31","slug":"circular-no-752","status":"publish","type":"post","link":"https:\/\/shilton.com.ar\/eng\/circular-no-752\/","title":{"rendered":"CIRCULAR N\u00ba 752"},"content":{"rendered":"

REF.: CIUDAD AUT\u00d3NOMA DE BUENOS AIRES \u2013 LEY IMPOSITIVA 2022.<\/strong><\/p>\n\n\n\n

Con fecha 29\/12\/2021 se public\u00f3 en el Bolet\u00edn Oficial de la Ciudad Aut\u00f3noma de Buenos Aires la Ley (Bs. As. Ciudad) N\u00ba 6.506, por medio de la cual se fijan, entre otras, las al\u00edcuotas correspondientes al Impuesto sobre los Ingresos Brutos, aplicables para el per\u00edodo fiscal 2022.<\/p>\n\n\n\n

A continuaci\u00f3n, resumimos las al\u00edcuotas correspondientes a los principales rubros de actividades de los contribuyentes, teniendo en cuenta estas disposiciones.<\/p>\n\n\n\n

  1. Comercializaci\u00f3n mayorista y minorista, reparaciones y otras actividades de prestaciones de obras y\/o servicios:<\/strong><\/li><\/ol>\n\n\n\n
    Al\u00edcuotas<\/strong><\/td>Ingresos Anuales<\/strong><\/td><\/td><\/tr>
    Desde $<\/strong><\/td>Hasta $<\/strong><\/td><\/td><\/tr>
      3,00%<\/td>                                 0,01<\/td>  32.535.000,00<\/td><\/td><\/tr>
    <\/td><\/tr>
    5,00%<\/td>32.535.000,01<\/td>En adelante<\/td><\/td><\/tr>
    <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    2. Producci\u00f3n Primaria:<\/strong><\/p>\n\n\n\n

    Se establece la al\u00edcuota del 0,75% para las actividades de producci\u00f3n primaria, sin distinci\u00f3n por monto de ingresos.<\/p>\n\n\n\n

    3. Actividades de Construcci\u00f3n y Servicios de la Construcci\u00f3n:<\/strong><\/p>\n\n\n\n

    Se establece la al\u00edcuota del 2,50% para las actividades de construcci\u00f3n y sus servicios, sin distinci\u00f3n por monto de ingresos.<\/p>\n\n\n\n

    4. Producci\u00f3n de Bienes:<\/strong><\/p>\n\n\n\n

    Se eleva de $ 170.000.000 a $ 243.100.000 el monto de ingresos anuales a tener en cuenta a los fines de la aplicaci\u00f3n de la exenci\u00f3n para esta actividad. En caso de no corresponder la aplicaci\u00f3n de la citada exenci\u00f3n se establece la al\u00edcuota del 1,50% para para todos los niveles de ingresos.<\/p>\n\n\n\n

    No se establecen al\u00edcuotas diferenciales para esta actividad en funci\u00f3n de la radicaci\u00f3n del establecimiento industrial.<\/p>\n\n\n\n

    5. Pr\u00e9stamos de dinero, descuentos de documentos de terceros, operaciones de pases reguladas por el Banco Central de la Rep\u00fablica Argentina (cuando los activos subyacentes o colaterales sean los autorizados por dicha entidad), y operaciones sobre t\u00edtulos, bonos, letras, certificados de participaci\u00f3n y dem\u00e1s instrumentos emitidos y que se emitan en el futuro por el Banco Central de la Rep\u00fablica Argentina:<\/strong><\/p>\n\n\n\n

    Se establece la al\u00edcuota del 8,00% para dichas actividades y operaciones, sin distinci\u00f3n por monto de ingresos.<\/p>\n\n\n\n

    DISPOSICIONES GENERALES<\/u><\/strong><\/p>\n\n\n\n

    En todos los casos mencionados, los ingresos a considerar son los ingresos brutos anuales, obtenidos por el contribuyente en el periodo fiscal anterior, por todas las actividades que desarrolla el contribuyente.<\/p>\n\n\n\n

    VIGENCIA<\/u><\/strong><\/p>\n\n\n\n

    Las disposiciones de la presente Ley ser\u00e1n de aplicaci\u00f3n a partir del 01\/01\/2022.<\/p>","protected":false},"excerpt":{"rendered":"

    REF.: CIUDAD AUT\u00d3NOMA DE BUENOS AIRES \u2013 LEY IMPOSITIVA 2022. Con fecha 29\/12\/2021 se public\u00f3 en el Bolet\u00edn Oficial de la Ciudad Aut\u00f3noma de Buenos Aires la Ley (Bs. As. Ciudad) N\u00ba 6.506, por medio de la cual se fijan, entre otras, las al\u00edcuotas correspondientes al Impuesto sobre los Ingresos Brutos, aplicables para el per\u00edodo … 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-2638","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares","category-novedades"],"yoast_head":"\nCIRCULAR N\u00ba 752 - 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-752\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CIRCULAR N\u00ba 752 - Shilton, Weyers & Asociados\" \/>\n<meta property=\"og:description\" content=\"REF.: CIUDAD AUT\u00d3NOMA DE BUENOS AIRES \u2013 LEY IMPOSITIVA 2022. 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