La CSJN confirmó a las rentas provenientes del ejercicio de la actividad profesional de un contador desarrolladas a través de una organización empresaria como de cuarta categoría

«Recurso de hecho deducido por la demandada en la causa Paracha, Jorge Daniel c/ DGI s /recurso», CSJN, sentencia del 2/09/2014

La Corte Suprema de Justicia de la Nación, por mayoría, confirmó el fallo de la Sala IV de la Cámara Nacional de Apelaciones en lo Contencioso Administrativo Federal, que había confirmado el decisorio del Tribunal Fiscal de la Nación, que dejó sin efecto la resolución DV MRRI 7/2007, por medio de la cual la AFIP determinó de oficio la obligación tributaria del contador público Jorge Daniel Paracha en el impuesto a las ganancias por los períodos fiscales 2002 y 2003, liquidó intereses resarcitorios, y le aplicó una multa en los términos del art. 45 de la ley 11.683, por entender el organismo recaudador que el actor obtiene sus rentas como integrante de una sociedad civil brindando servicios propios de una profesión liberal, pero organizados en forma de empresa, encuadrándolas en la tercera categoria de ganancias.

Fundamentos de la Corte

Teniendo en cuenta que las sociedades civiles no son un responsable incluido en el art. 69 de la ley 20.628, surge que los ingresos de esa clase de sociedades deben tributar de acuerdo con las previsiones del art. 2°, apartado 2°, y sus rentas deben computarse dentro de la tercera categoría. Sin embargo, ese principio encuentra excepción en el supuesto en que tales rentas se originen en el «ejercicio de profesiones liberales u oficios y de funciones de albacea, síndico, mandatario, gestor de negocios, director de sociedades anónimas y fideicomisario» (inc. f del art. 79 de la ley 20.628), y en tanto esas actividades no se complementen con una explotación comercial (art. 49, último párrafo del citado ordenamiento).

De tal manera, la Corte destacó que no basta que la actividad profesional desarrollada en los referidos entes tome forma de empresa, para calificar las rentas como de tercera categoría, sino que para ello se requiere que tal actividad se complemente con una explotación comercial distinta de aquélla.

El Tribunal Supremo recordó la doctrina que pregona que cuando la ley emplea determinados términos y omite, en un caso concreto, hacer referencia a un aspecto, la regla más segura de interpretación es que esos términos no son superfluos, sino que su inclusión se ha realizado con algún propósito, por cuanto, en definitiva, el fin primordial del intérprete es dar pleno efecto a la voluntad del legislador. Por lo tanto, no puede sostenerse válidamente que el legislador utilizó la expresión «se complementen con una explotación comercial» pero que en realidad quiso decir «se realicen mediante una organización empresaria». Por otra parte, la Corte señaló que no hay elementos que permitan aseverar que la mencionada norma se refiera únicamente a la actividad profesional realizada de manera individual y no a la desarrollada mediante una sociedad civil.

En consecuencia, «la organización como empresa no tiene incidencia decisiva respecto del encuadramiento impositivo de las rentas provenientes de la prestación de servicios profesionales. En efecto, en materia de interpretación de disposiciones legales no cabe presumir la inconsecuencia o falta de provisión del legislador, razón por la cual las normas deben ser entendidas evitando darles un sentido que ponga en pugna sus disposiciones, procurando adoptar como verdadero el que las concilie y deje a todas valor y efecto…» «De ahí que al utilizar la expresión ‘explotación comercial’ que complemente la actividad profesional, lo que la ley ha pretendido incluir dentro de la tercera categoría una realidad distinta de aquella en la que la organización como empresa únicamente tiene por objeto dotar de una mayor eficiencia al servicio profesional ordenando a tal fin los distintos recursos humanos y materiales».

En esa inteligencia, «cabe entender que las ganancias provenientes de los servicios prestados por estudios profesionales organizados como empresas o sociedades -siempre que no se trate de sociedades de capital- encuadran en la cuarta categoría de la ley del impuesto, excepto el caso en que la actividad profesional se complemente con una explotación comercial».

Por último dictaminó que la cantidad de profesionales que actúan en la sociedad, la afectación de un patrimonio para llevar a cabo su cometido, las inversiones en equipamiento, la existencia de una estructura jerárquica, el volumen de las operaciones facturadas, etc., son circunstancias fácticas demostrativas de la existencia de una organización empresaria, pero ello no es determinante para encuadrar a las rentas en la tercera categoría, pues a tal fin resulta necesaria la demostración de que el ente realiza una explotación comercial que complemente la referida actividad profesional, y en este caso concreto, no se encontraban las pruebas reunidas que así lo demuestren.

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