Por medio de la Resolución General AFIP 3884, publicada en el Boletín Oficial del 26/05/2016, se modificaron los importes previstos en la Resolución General N° 830 por la cual se establecieron los regímenes de retención y el régimen excepcional de ingreso del impuesto a las ganancias sobre determinadas rentas de distintas categorías.
A continuación el texto completo de la norma:
Resolución General 3884
Impuesto a las Ganancias. Régimen de retención para determinadas ganancias. Resolución General N° 830, sus modificatorias y sus complementarias. Su modificación.
Bs. As., 20/05/2016
VISTO la Resolución General N° 830, sus modificatorias y sus complementarias, y
CONSIDERANDO:
Que mediante la citada norma se establecieron los regímenes de retención y excepcional de ingreso del impuesto a las ganancias sobre determinadas rentas de distintas categorías.
Que razones de administración tributaria aconsejan modificar los importes previstos en la misma a efectos que éstos mantengan el carácter de parámetro objetivo representativo de los distintos conceptos sujetos a retención.
Que han tomado la intervención que les compete la Dirección de Legislación, las Subdirecciones Generales de Asuntos Jurídicos, de Recaudación, de Fiscalización, de Servicios al Contribuyente y de Técnico Legal Impositiva, y la Dirección General Impositiva.
Que la presente se dicta en ejercicio de las facultades conferidas por el Artículo 7° del Decreto N° 618 del 10 de julio de 1997, sus modificatorios y sus complementarios.
Por ello,
EL ADMINISTRADOR FEDERAL
DE LA ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS
RESUELVE:
Artículo 1° — Modifícase la Resolución General N° 830, sus modificatorias y sus complementarias, en la forma que se indica seguidamente:
1. Sustitúyese en el primer párrafo del Artículo 28, la expresión “DIEZ MIL PESOS ($ 10.000.-)” por la expresión “CINCUENTA MIL PESOS ($ 50.000.-)”.
2. Sustitúyese en el primer párrafo del Artículo 29, la expresión “VEINTE PESOS ($ 20.-)” por la expresión “NOVENTA PESOS ($ 90.-)”.
3. Sustitúyese en el segundo párrafo del Artículo 29, la expresión “CIEN PESOS ($ 100.-”) por la expresión “CUATROCIENTOS CINCUENTA PESOS ($ 450.-)”.
4. Sustitúyese en el primer párrafo del inciso b) del Apartado B del Anexo VII, la expresión “NOVENTA MILLONES DE PESOS ($ 90.000.000.-)” por la expresión “DOSCIENTOS MILLONES DE PESOS ($ 200.000.000.-)”.
5. Sustitúyese en el punto 2 del segundo párrafo del inciso b) del Apartado B del Anexo VII, la expresión “NOVENTA MILLONES DE PESOS ($ 90.000.000.-)” por la expresión “DOSCIENTOS MILLONES DE PESOS ($ 200.000.000.-)”.
6. Sustitúyese el Anexo VIII, por el que como Anexo se aprueba y forma parte de la presente.
Art. 2° — Las disposiciones de esta resolución general entrarán en vigencia el día de su publicación en el Boletín Oficial y serán de aplicación a los pagos que se efectúen a partir del 1 de junio de 2016, aun cuando correspondan a operaciones realizadas con anterioridad a dicha fecha.
Art. 3° — Regístrese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — Alberto Abad.
ANEXO (Artículo 1°)
ANEXO VIII RESOLUCION GENERAL N° 830, SUS MODIFICATORIAS Y SUS COMPLEMENTARIAS
ALICUOTAS Y MONTOS NO SUJETOS A RETENCION
| CODIGO DE REGIMEN | CONCEPTOS SUJETOS A RETENCION | % A RETENER | MONTOS NO SUJETOS A RETENCION | ||
| INSCRIPTOS | NO INSCRIP. | INSCRIPTOS (a) | |||
| 19 | Anexo II, inc. a) pto 1) | Intereses por operaciones realizadas en entidades financieras. Ley N° 21.526 y sus modificaciones o agentes de bolsa o mercado abierto. | 3 % | 10% | -.- |
| 21 | Anexo II, inc. a) pto. 2) | Intereses originados en operaciones no comprendidas en el punto 1. | 6% | 28% | 3.500 |
| 30 | Anexo II, inc. b) pto. 1) | Alquileres o arrendamientos de bienes muebles. | 6% | 28% | 5.000 |
| 31 | Anexo II, Inc. b) pto. 2) | Bienes Inmuebles Urbanos, incluidos los efectuados bajo la modalidad de leasing, —incluye suburbanos— | |||
| 32 | Anexo II, inc. b) pto. 3) | Bienes Inmuebles Rurales, incluidos los efectuados bajo la modalidad de leasing, —incluye subrurales— | |||
| 35 | Anexo II, inc. c) | Regalías | 6% | 28% | 3.500 |
| 43 | Anexo II, inc. d) | Interés accionario, excedentes y retornos distribuidos entre asociados, cooperativas, —excepto consumo— | |||
| 51 | Anexo II, inc. e) | Obligaciones de no hacer, o por abandono o no ejercicio de una actividad | |||
| 78 | Anexo II, inc. f) | Enajenación de bienes muebles y bienes de cambio. | 2% | 10% | 100.000 |
| 86 | Anexo II, inc. g) | Transferencia temporaria o definitiva de derechos de llave, marcas, patentes de invención, regalías, concesiones y similares. | |||
| 110 | Anexo II, inc. h) | Explotación de derechos de autor (Ley N° 11.723). | s/escala | 28% | 10.000 |
| 94 | Anexo II, inc. i) | Locaciones de obra y/o servicios no ejecutados en relación de dependencia no mencionados expresamente en otros incisos. | 2% | 28% | 30.000 |
| 25 | Anexo II, inc. j) | Comisiones u otras retribuciones derivadas de la actividad de comisionista, rematador, consignatario y demás auxiliares de comercio a que se refiere el inciso c) del artículo 49 de la Ley de Impuesto a las Ganancias, texto ordenado en 1997 y sus modificaciones. | s/escala | 28% | 7.500 |
| 116 | Anexo II, inc. k) | Honorarios de director de sociedades anónimas, síndico, fiduciario, consejero de sociedades cooperativas, integrante de consejos de vigilancia y socios administradores de las sociedades de responsabilidad limitada, en comandita simple y en comandita por acciones. | s/escala | 28% | 30.000 (b) |
| 116 | Anexo II, inc. k) | Profesionales liberales, oficios, albacea, mandatario, gestor de negocio | s/escala | 28% | 7.500 |
| 124 | Anexo II, inc. k) | Corredor, viajante de comercio y despachante de aduana. En todos los casos, con las salvedades mencionadas en dicho inciso. | |||
| 95 | Anexo II, inc. I) | Operaciones de transporte de carga nacional e internacional. | 0,25% | 28% | 30.000 |
| 53 | Anexo II, inc. m) | Operaciones realizadas por intermedio de mercados de cereales a término que se resuelvan en el curso del término (arbitrajes) y de mercados de futuros y opciones. | 0,50% | 2,00% | — |
| 55 | Anexo II, inc. n) | Distribución de películas. Transmisión de programación. Televisión vía satelital. | |||
| 111 | Anexo II, inc. ñ) | Cualquier otra cesión o locación de derechos, excepto las que correspondan a operaciones realizadas por intermedio de mercados de cereales a término que se resuelvan en el curso del término (arbitrajes) y de mercados de futuros y opciones. | |||
| 112 | Anexo II, inc. o) | Beneficios provenientes del cumplimiento de los requisitos de los planes de seguro de retiro privados administrados por entidades sujetas al control de la Superintendencia de Seguros de la Nación, establecidos por el inciso d) del artículo 45 y el inciso d) del artículo 79, de la Ley de Impuesto a las Ganancias, texto ordenado en 1997 y sus modificaciones —excepto cuando se encuentren alcanzados por el régimen de retención establecido por la Resolución General N° 2.437, sus modificatorias y complementarias—. | 3% | 3% | 7.500 |
| 113 | Anexo II, inc. p) | Rescates —totales o parciales— por desistimiento de los planes de seguro de retiro a que se refiere el inciso o), excepto que sea de aplicación lo normado en el artículo 101 de la Ley de Impuesto a las Ganancias, texto ordenado en 1997 y sus modificaciones. | |||
| (c) | Intereses por eventuales incumplimientos de las operaciones excepto las indicadas en los incisos a) y d). | De acuerdo a tabla para cada inciso | |||
| (d) | Pagos realizados por cada administración descentralizada fondo fijo o caja chica. Art. 27, primer párrafo. | 0,50% | 1,50% | 11.000 | |
| 779 | Anexo II, inciso q) | Subsidios abonados por los estados Nacional, provinciales, municipales o el Gobierno de la Ciudad Autónoma de Buenos Ares, en concepto de enajenación de bienes muebles y bienes de cambio, en la medida que una ley general o especial no establezca la exención de los mismos en el impuesto a las ganancias. | 2% | 10% | 34.000 |
| 780 | Anexo II, inciso r) | Subsidios abonados por los estados Nacional, provinciales, municipales o el Gobierno de la Ciudad Autónoma de Buenos Aires, en concepto de locaciones de obra y/o servicios, no ejecutados en relación de dependencia, en la medida que una ley general o especial no establezca la exención de los mismos en el impuesto a las ganancias. | 2% | 28% | 14.000 |
RETENCION MÍNIMA: inscriptos: $ 90 y no inscriptos: $ 450 para alquileres o arrendamientos de bienes inmuebles urbanos y $ 90 para el resto de los conceptos sujetos a retención.
(a) Cuando los beneficiarios sean no inscriptos en el impuesto no corresponderá considerar monto no sujeto a retención, excepto cuando se trate de los conceptos de códigos de régimen 112 y 113 que deberá considerarse para beneficiarios inscritos y no inscritos.
(b) Se deberá computar un solo monto no sujeto a retención sobre el total del honorario o de la retribución, asignados.
(c) Los intereses por eventuales incumplimientos se encuentran sujetos a las mismas tasas y mínimos aplicables al concepto generador de tales intereses, excepto incisos a) y d).
(d) De acuerdo al código de régimen asignado al concepto que se paga.
| IMPORTES | RETENDRAN | |||
| Más de $ | A $ | $ | Más el % | S/Exced. de $ |
| 0 | 2.000 | 0 | 10 | 0 |
| 2.000 | 4.000 | 200 | 14 | 2.000 |
| 4.000 | 8.000 | 480 | 18 | 4.000 |
| 8.000 | 14.000 | 1.200 | 22 | 8.000 |
| 14.000 | 24.000 | 2.520 | 26 | 14.000 |
| 24.000 | 40.000 | 5.120 | 28 | 24.000 |
| 40.000 | y más | 9.600 | 30 | 40.000 |
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