TURISMO: Cómo quedó establecido el nuevo régimen de percepción para las adquisiciones de servicios en el exterior

Mediante la Resolución General AFIP N° 3.450 y su modificatoria, publicada en el Boletín Oficial el 18/03/2013, se estableció un régimen de percepción aplicable a las operaciones de adquisición de bienes y/o prestaciones, locaciones de servicios y/o adelantos en efectivo, efectuadas en el exterior por sujetos residentes en el país, que se cancelen mediante la utilización de tarjetas de crédito, débito y/o compra, incluidas las compras efectuadas a través de portales o sitios virtuales y/o cualquier otra modalidad por la cual las operaciones se perfeccionen —mediante la utilización de Internet— en moneda extranjera.

El actual gobierno entendió que, atento a las modificaciones introducidas en el Mercado Único y Libre de Cambios, con su virtual unificación, los regímenes de percepción descriptos perdieron virtualidad, toda vez que, además del interés fiscal, fueron dispuestos en miras de una política cambiaria diferente de la actual.

No obstante lo expuesto, se consideró necesario establecer -en su reemplazo- un régimen de percepción acotado a las operaciones de adquisición de servicios en el exterior contratados a través de agencias de viajes y turismo —mayoristas y/o minoristas— del país, y a las operaciones de adquisición de servicios de transporte terrestre, aéreo y por vía acuática, de pasajeros con destino fuera del país, en todos los casos cuando sean pagados en efectivo.

Se expresó que el objetivo de la implementación de este régimen de percepción, se basa en la necesidad de contar con información, en tiempo oportuno, de este tipo de operaciones y poder seguir la trazabilidad del dinero en efectivo.

Así las cosas, se dictó la Resolución General 3819/15, publicada en el Boletín Oficial del 17/12/15, que estableció un régimen de percepción que se aplicará sobre:

a) Las operaciones de adquisición de servicios en el exterior contratados a través de agencias de viajes y turismo —mayoristas y/o minoristas— del país, que se cancelen mediante pago en efectivo.

b) Las operaciones de adquisición de servicios de transporte terrestre, aéreo y por vía acuática, de pasajeros con destino fuera del país, que se cancelen mediante pago en efectivo.

Las percepciones que se practiquen por el presente régimen se considerarán, conforme la condición tributaria del sujeto pasible, pagos a cuenta de los tributos que, para cada caso, se indica a continuación:

a) Sujetos adheridos al Régimen Simplificado para Pequeños Contribuyentes (RS) y que no resultan responsables del Impuesto a las Ganancias: Impuesto sobre los Bienes Personales.

b) Demás sujetos: Impuesto a las Ganancias.

La percepción deberá practicarse en la fecha de cobro del servicio contratado, aun cuando el mismo se abone en forma parcial o en cuotas, en cuyo caso el monto de la percepción deberá ser percibido en su totalidad con el primer pago. El importe de la percepción practicada deberá consignarse —en forma discriminada— en la factura o documento equivalente que se emita por la prestación de servicios contratada, el cual constituirá comprobante justificativo de las percepciones sufridas.

El importe a percibir se determinará aplicando sobre el importe total de cada operación alcanzada, la alícuota del CINCO POR CIENTO (5%).

De tratarse de operaciones expresadas en moneda extranjera deberá efectuarse la conversión a su equivalente en moneda local, aplicando el tipo de cambio vendedor que, para la moneda de que se trate, fije el Banco de la Nación Argentina al cierre del último día hábil inmediato anterior a la fecha de la operación.

Las percepciones practicadas tendrán, para los sujetos pasibles, el carácter de impuesto ingresado y serán computables en la declaración jurada del Impuesto a las Ganancias o, en su caso, del Impuesto sobre los Bienes Personales, correspondiente al período fiscal en el cual les fueron practicadas.

Los sujetos a quienes se les hubieran practicado las percepciones establecidas en la presente, que no sean contribuyentes del impuesto a las ganancias o, en su caso, del impuesto sobre los bienes personales, y que consecuentemente se encuentren imposibilitados de computar las aludidas percepciones, podrán podrán solicitar la devolución del gravamen percibido, en la forma y condiciones que se establecen en la Resolución General N° 3.420.

La Resolución General 3819/15, en su artículo 9, dejó sin efecto la Resolución General AFIP N° 3.450 y modificatoria.

Por medio de la Resolución General 3822, publicada en el Boletín Oficial del 21/12/2015, se estableció que las operaciones indicadas en el inciso a) del Artículo 1° de la Resolución General N° 3.450 y su modificatoria, canceladas mediante la utilización de tarjetas de crédito y/o compra —comprendidas en el Sistema previsto en la Ley N° 25.065, administradas por entidades del país— cuya fecha de liquidación se produzca a partir de la vigencia de la Resolución General N° 3.819, no estarán alcanzadas por la percepción establecida en la primera de las normas citadas.

Las percepciones que se hubieran practicado de conformidad con lo establecido por la Resolución General N° 3.450 y su modificatoria, y con lo establecido por la Resolución General N° 3.583,  conservan el carácter y el cómputo previstos en dichas normas.

Asimismo se estableció que la percepción establecida por la Resolución General N° 3.819, será asimismo aplicable cuando las operaciones allí establecidas se cancelen en efectivo mediante la utilización de moneda extranjera.
En ese supuesto, el importe de la operación deberá convertirse a moneda local aplicando el tipo de cambio vendedor vigente en el Mercado Unico y Libre de Cambios al cierre del día anterior de dicha cancelación.

Normas actualizadas

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