Se dejó sin efecto nuevamente en forma transitoria hasta el 31 de diciembre de 2018 el impuesto al expendio de champañas

Por medio del decreto 1103, publicado en el Boletín Oficial del 28/12/17, con el objetivo de seguir afianzando las economías regionales se dejó nuevamente sin efecto en forma transitoria el gravamen previsto en el Capítulo VII del Título II de la Ley de Impuestos Internos, texto sustituido por la Ley N° 24.674 y sus modificaciones, sobre el expendio de champañas, hasta el 31 de diciembre del 2018.

A continuación el texto completo de la norma:

Decreto 1103/2017

Déjase sin efecto transitoriamente gravamen.

Ciudad de Buenos Aires, 27/12/2017

VISTO el Expediente Nº EX-2017-30654242-APN-DDYME#MA, la Ley de Impuestos Internos, texto sustituido por la Ley Nº 24.674 y sus modificaciones, y

CONSIDERANDO:

Que conforme lo dispuesto en el Capítulo VII del Título II de la Ley de Impuestos Internos, texto sustituido por la Ley Nº 24.674 y sus modificaciones, resulta alcanzado por el tributo el expendio de champañas.

Que si bien en la concepción de los impuestos selectivos al consumo se debe propender a alcanzar a aquellos productos cuya gravabilidad tiende a atenuar la regresividad propia de los impuestos generales de la misma especie, su aplicación suele utilizarse también como una herramienta eficaz en la orientación y desarrollo de la economía y de determinados sectores productivos en particular.

Que en tal sentido, para determinados productos de la actividad vitivinícola, por el Decreto Nº 58 del 31 de enero de 2005 se dejó sin efecto el gravamen previsto en el Capítulo VII del Título II de la citada ley, por el plazo de TRES (3) años contados a partir del 2 de febrero de 2005.

Que por el Decreto Nº 266 de fecha 6 de marzo de 2014 se prorrogó por el término de UN (1) año el plazo previsto en el Artículo 2° del Decreto Nº 58 de fecha 31 de enero de 2005, prorrogado este último por los Artículos 1° de los Decretos Nros. 248 de fecha 7 de febrero de 2008, 161 de fecha 1 de febrero de 2010, 185 de fecha 6 de febrero de 2012 y 235 de fecha 28 de febrero de 2013, respecto del gravamen contemplado en el Capítulo VII del Título II de la Ley de Impuestos Internos, texto sustituido por la Ley N° 24.674 y sus modificaciones.

Que por los Decretos Nros. 364 de fecha 4 de marzo de 2015, 355 de fecha 15 de febrero de 2016, 628 de fecha 29 de abril de 2016 y 19 de fecha 4 de enero de 2017, se dejó sin efecto transitoriamente el impuesto al que se hizo alusión en el Considerando anterior para los hechos imponibles que se perfeccionaron hasta las fechas 31 de enero de 2016, 30 de abril de 2016, 31 de diciembre de 2016 y 31 de diciembre de 2017, inclusive, respectivamente.

Que la citada exclusión ha propiciado un importante desarrollo en el sector, lo cual se ha visto reflejado en el crecimiento sostenido de la cantidad de litros despachados al mercado interno y externo de vinos espumantes así como de las bodegas fraccionadoras participantes en dicho proceso.

Que es uno de los objetivos del GOBIERNO NACIONAL impulsar las economías regionales, contribuyendo al posicionamiento y competitividad de la actividad vitivinícola, motivo por el cual, se considera propicio dejar sin efecto transitoriamente el gravamen a las champañas hasta el 31 de diciembre de 2018, inclusive.

Que el artículo incorporado a continuación del Artículo 14 del Título I de la ley del tributo faculta al PODER EJECUTIVO NACIONAL para disminuir o dejar sin efecto transitoriamente los gravámenes previstos en el aludido texto legal, cuando así lo aconseje la situación económica de determinada o determinadas industrias, previo informe técnico favorable y fundado de la entidad con competencia primaria en la materia.

Que los organismos técnicos del MINISTERIO DE HACIENDA y del MINISTERIO DE AGROINDUSTRIA han emitido opinión favorable en el marco de sus competencias.

Que los Servicios Permanentes de Asesoramiento Jurídico competentes han tomado intervención.

Que la presente medida se dicta en uso de las facultades emergentes del artículo incorporado a continuación del artículo 14 del Título I de la Ley de Impuestos Internos, texto sustituido por la Ley N° 24.674 y sus modificaciones.

Por ello,

EL PRESIDENTE DE LA NACIÓN ARGENTINA

DECRETA:

ARTÍCULO 1º.- Déjase sin efecto transitoriamente el gravamen previsto en el Capítulo VII del Título II de la Ley de Impuestos Internos, texto sustituido por la Ley N° 24.674 y sus modificaciones.

ARTÍCULO 2º.- Las disposiciones del presente decreto entrarán en vigencia a partir del día de su publicación en el Boletín Oficial y surtirán efecto para los hechos imponibles que se perfeccionen a partir del vencimiento fijado en el Decreto Nº 19 de fecha 4 de enero de 2017 y hasta el 31 de diciembre de 2018, inclusive.

ARTÍCULO 3°.- Dése cuenta a la COMISIÓN BICAMERAL PERMANENTE del HONORABLE CONGRESO DE LA NACIÓN.

ARTÍCULO 4º.- Comuníquese, publíquese, dése a la DIRECCIÓN NACIONAL DEL REGISTRO OFICIAL y archívese. — MACRI. — Marcos Peña. — Nicolas Dujovne. — Luis Miguel Etchevehere.

e. 28/12/2017 N° 101654/17 v. 28/12/2017

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