Por medio del Decreto 1253, publicado en el Boletín Oficial del 14/12/2016, se incrementó en PESOS QUINCE MIL ($ 15.000) el importe de la deducción especial calculada conforme lo dispuesto por el tercer párrafo del inciso c) del Artículo 23 de la Ley de Impuesto a las Ganancias, texto ordenado en 1997 y sus modificaciones, a los fines de la determinación del impuesto a las ganancias correspondiente a la segunda cuota del Sueldo Anual Complementario del año 2016.
A continuación el texto completo de la norma:
Decreto 1253/2016
Deducción Especial. Incremento.
Buenos Aires, 13/12/2016
VISTO el Expediente N° EX-2016-03235464-APN-DMEYN#MH del Registro del MINISTERIO DE HACIENDA Y FINANZAS PÚBLICAS, y
CONSIDERANDO:
Que el Artículo 23 de la Ley de Impuesto a las Ganancias, texto ordenado en 1997 y sus modificaciones, establece el monto de las deducciones personales en concepto de ganancia no imponible, cargas de familia y deducción especial, computables para la determinación del citado gravamen correspondiente a personas físicas y sucesiones indivisas residentes en el país.
Que en el marco de la instrumentación de políticas económicas tendientes a mejorar el poder adquisitivo de los trabajadores, en las que se encuentra comprometido el PODER EJECUTIVO NACIONAL, se considera apropiado aliviar la carga tributaria, en este caso la producida por el segundo Sueldo Anual Complementario del año 2016 que percibirán los trabajadores en relación de dependencia y jubilados con determinados niveles de ingresos.
Que, por tal motivo, se estima conveniente incrementar en PESOS QUINCE MIL ($ 15.000) el importe de la deducción especial calculada conforme lo dispuesto por el tercer párrafo del inciso c) del Artículo 23 de la Ley de Impuesto a las Ganancias, texto ordenado en 1997 y sus modificaciones, para aquellos sujetos que obtengan rentas mencionadas en los incisos a), b) y c) del Artículo 79 de la referida norma, cuando la mayor remuneración y/o haber bruto mensual, devengada entre los meses de julio y diciembre del año 2016, no supere la suma de PESOS CINCUENTA Y CINCO MIL ($ 55.000).
Que el PODER EJECUTIVO NACIONAL ha sido investido de facultades para instrumentar determinadas medidas conducentes al fortalecimiento del poder adquisitivo de trabajadores y beneficiarios previsionales y de sus familias.
Que la DIRECCIÓN GENERAL DE ASUNTOS JURÍDICOS del MINISTERIO DE HACIENDA Y FINANZAS PÚBLICAS ha tomado la intervención que le compete.
Que la presente medida se dicta en ejercicio de las facultades previstas en el Artículo 99, inciso 2 de la CONSTITUCIÓN NACIONAL y en el Artículo 4° de la Ley N° 26.731.
Por ello,
EL PRESIDENTE
DE LA NACIÓN ARGENTINA
DECRETA:
ARTÍCULO 1° — A los fines de la determinación del impuesto a las ganancias correspondiente a la segunda cuota del Sueldo Anual Complementario del año 2016, increméntase en PESOS QUINCE MIL ($ 15.000) el importe de la deducción especial calculada conforme lo dispuesto por el tercer párrafo del inciso c) del Artículo 23 de la Ley de Impuesto a las Ganancias, texto ordenado en 1997 y sus modificaciones.
ARTÍCULO 2° — Lo dispuesto en el artículo 1° tendrá efectos exclusivamente para aquellos sujetos que obtengan rentas mencionadas en los incisos a), b) y c) del Artículo 79 de la referida norma, cuando la mayor remuneración y/o haber bruto mensual, devengada entre los meses de julio y diciembre del año 2016, no supere la suma de PESOS CINCUENTA Y CINCO MIL ($ 55.000).
ARTÍCULO 3º — La presente medida regirá a partir del día de su publicación en el Boletín Oficial.
ARTÍCULO 4 — Comuníquese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — MACRI. — Marcos Peña. — Alfonso de Prat Gay.
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