Modificaciones en el IVA

Por medio de la Resolución General AFIP 3711/15, publicada en el B.O. del 22/01/2015, se introdujeron modificaciones en el régimen del Impuesto al Valor Agregado en cuanto al procedimiento, formas, plazos y demás condiciones para la determinación e ingreso del impuesto establecidos en la Resolución General 715/99, con el objeto de optimizar las aplicaciones disponibles y con ello la información obrante en la Administración Federal de Ingresos Públicos. Por tanto, se dispuso una nueva metodología para la liquidación del tributo que permita desagregar los débitos fiscales de acuerdo con la actividad económica declarada por los sujetos alcanzados, así como la individualización de las ventas y su apertura según la alícuota del impuesto al valor agregado que corresponda en cada caso.

EL ADMINISTRADOR FEDERAL DE LA ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS RESUELVE:
Artículo 1° — Los responsables alcanzados por las disposiciones de la Resolución General Nº 715 y sus complementarias, indicados en el Artículo 2° de la presente, a los fines de cumplir con la obligación de determinación del impuesto al valor agregado, deberán confeccionar sus declaraciones juradas con arreglo al procedimiento que se establece por esta resolución general.
Art. 2° — Se encuentran comprendidos por la nueva metodología, los sujetos que efectúen ventas de bienes y/o locaciones de servicios que por sus características no requieran el ingreso de datos específicos y/o posean determinadas particularidades vinculadas con:
a) Empresas promovidas.
b) Proveedores de empresas promovidas.
c) Contribuyentes que realicen operaciones de exportación.
d) Responsables que soliciten reintegros por operaciones de bienes de capital.
e) Sujetos con “Régimen de Reintegro de Retenciones Agropecuarias”.
f) Sujetos adheridos al “Régimen Agropecuario con Pago Anual”.
g) Sujetos alcanzados por los beneficios de la Ley Nº 25.080 y su modificación – Inversiones para bosques cultivados.
h) Sujetos alcanzados por los beneficios de la Ley Nº 26.093 – Régimen de regulación y promoción para la producción y uso sustentables de biocombustibles.
i) Sujetos alcanzados por los beneficios de la Ley Nº 26.190 – Régimen de fomento nacional para el uso de fuentes renovables de energía destinadas a la producción de energía eléctrica.
j) Sujetos alcanzados por los beneficios de la Ley Nº 26.566 – Actividades que permitan concretar la extensión de la vida de la Central Nuclear Embalse.
Art. 3° — La determinación del impuesto, así como la confección de la respectiva declaración jurada mensual, deberá efectuarse desagregando los débitos fiscales de acuerdo con la actividad económica declarada y las ventas conforme a la alícuota que corresponda para cada caso. Para ello se deberá ingresar al servicio denominado “Mis Aplicaciones WEB” y seleccionar el formulario “F2002 IVA por Actividad”, que se encuentra disponible en el sitio “web” institucional (http://www.afip.gob.ar). A dichos fines se utilizará la respectiva “Clave Fiscal” obtenida conforme a los términos de la Resolución General Nº 2.239 su modificatoria y sus complementarias, con Nivel de Seguridad 2, como mínimo. El mencionado formulario se remitirá mediante transferencia electrónica de datos, conforme al procedimiento establecido por la Resolución General Nº 1.345, sus modificatorias y complementarias.
Art. 4° — Para la presentación de la declaración jurada, así como para el ingreso del saldo de impuesto resultante, deberán observarse las disposiciones de los Artículos 4° y 5° de la Resolución General Nº 715 y sus complementarias.
Art. 5° — Las disposiciones establecidas en esta resolución general resultarán de aplicación respecto de las declaraciones juradas —originarias o rectificativas— que se presenten a partir del día 1 de julio de 2015. No obstante, el procedimiento previsto en el Artículo 3° podrá ser utilizado en forma optativa por los sujetos alcanzados, para la confección de las declaraciones juradas —originarias o rectificativas— cuyos vencimientos operen a partir del primer día hábil del mes siguiente al de publicación de la presente en el Boletín Oficial.
Art. 6° — Regístrese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — Ricardo Echegaray.

27 comentarios de “Modificaciones en el IVA

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