Se incrementó el monto de la deducción especial para rentas de cuarta categoría contenida en el artículo 23 inc. c) de la ley del impuesto a las ganancias

Por medio del Decreto 2354, publicado en el B.O. del 12/12/14, se incrementó, respecto de las rentas de cuarta categoría mencionadas en los incisos a), b) y c) del artículo 79 de la Ley de Impuesto a las Ganancias, texto ordenado en 1997 y sus modificaciones, – a) Del desempeño de cargos públicos y la percepción de gastos protocolares. b) Del trabajo personal ejecutado en relación de dependencia. c) De las jubilaciones, pensiones, retiros o subsidios de cualquier especie en cuanto tengan su origen en el trabajo personal y de los consejeros de las sociedades cooperativas.- la deducción especial establecida en el inciso c) del artículo 23 de dicha Ley, hasta un monto equivalente al importe neto de la segunda cuota del Sueldo Anual Complementario. A efectos de obtener el importe neto, se deberán detraer del importe bruto de la segunda cuota del Sueldo Anual Complementario los montos de aportes correspondientes al Sistema Integrado Previsional Argentino —o, en su caso, los que correspondan a cajas Provinciales, Municipales u otras—, al Instituto Nacional de Servicios Sociales para Jubilados y Pensionados, al Régimen Nacional de Obras Sociales y a cuotas sindicales ordinarias (artículo 1°).

Tendrá efectos exclusivamente para la segunda cuota del Sueldo Anual Complementario devengado en el año 2014 y para los sujetos cuya mayor remuneración bruta mensual, devengada entre los meses de julio a diciembre del año 2014, que no supere la suma de PESOS TREINTA Y CINCO MIL ($ 35.000) (artículo 2°).

El beneficio derivado de lo dispuesto precedentemente deberá exteriorizarse inequívocamente en los recibos de haberes que comprendan a las remuneraciones devengadas en el mes de diciembre del año 2014. A tal efecto los sujetos que deban actuar como agentes de retención identificarán el importe respectivo bajo el concepto “Beneficio Decreto N° 2354/14” (Artículo 3°).

La presente medida regirá a partir del día de su publicación en el Boletín Oficial.

33 comentarios de “Se incrementó el monto de la deducción especial para rentas de cuarta categoría contenida en el artículo 23 inc. c) de la ley del impuesto a las ganancias

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  2. If you happen to be still upon the fence: get your preferred earphones, mind down toward a Suitable Obtain and question in direction of plug them into a Zune then an iPod and look at which one sounds greater toward yourself, and which interface would make on your own smile further more. Then you are going to know which is immediately for yourself.

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  4. Palms down, Apple’s application shop wins via a mile. It truly is a large range of all sorts of applications vs a as a substitute unsatisfied option of a handful for Zune. Microsoft incorporates Strategies, in particular inside of the realm of game titles, nevertheless I am not indeed I would need in the direction of guess upon the foreseeable future if this attribute is major towards your self. The iPod is a a lot superior conclusion inside that scenario.

  5. The contemporary Zune browser is surprisingly optimistic, however not as optimistic as the iPod’s. It will work very well, however just isn’t as immediate as Safari, and incorporates a clunkier interface. If you occasionally software on taking the world-wide-web browser that is not an issue, nonetheless if you are creating in the direction of read the world-wide-web alot in opposition to your PMP then the iPod’s more substantial display and better browser might be considerable.

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  7. Apple now is made up of Rhapsody as an app, which is a best start off, still it is now hampered by way of the incapacity in the direction of store locally on your iPod, and has a dismal 64kbps bit price tag. If this alterations, then it will to some degree negate this comfort for the Zune, nevertheless the Ten audio for each month will nevertheless be a large moreover in just Zune Pass’ like.

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  9. If you happen to be still upon the fence: seize your beloved earphones, intellect down in the direction of a Suitable Invest in and inquire in direction of plug them into a Zune then an iPod and view which one particular seems much better to by yourself, and which interface can make oneself smile further more. Then you may realize which is straight for on your own.

  10. Palms down, Apple’s app retail store wins as a result of a mile. It is really a significant number of all forms of applications vs a instead disappointed quantity of a handful for Zune. Microsoft consists of Designs, primarily inside of the realm of game titles, but I’m not guaranteed I’d want towards bet on the future if this portion is necessary towards by yourself. The iPod is a a great deal better selection in just that scenario.

  11. Apple presently incorporates Rhapsody as an application, which is a Good start out, however it is by now hampered by the inability in the direction of shop domestically on your iPod, and has a dismal 64kbps bit price. If this modifications, then it will somewhat negate this convenience for the Zune, nevertheless the Ten music per month will even now be a significant moreover within Zune Pass’ want.

  12. Hands down, Apple’s app keep wins by a mile. It truly is a significant choice of all sorts of apps vs a fairly sad alternative of a handful for Zune. Microsoft contains programs, specifically within just the realm of online games, nonetheless I’m not positive I’d have to have toward wager upon the upcoming if this part is considerable to oneself. The iPod is a significantly better conclusion within that situation.

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  14. The Zune concentrates upon remaining a Moveable Media Player. Not a internet browser. Not a activity machine. Possibly within the foreseeable future it’s going to do even greater inside of those people areas, yet for by now it really is a superior path in the direction of set up and hear in the direction of your music and movies, and is without the need of peer within just that respect. The iPod’s rewards are its web browsing and programs. If people sound excess powerful, probably it is your easiest decision.

  15. Zune and iPod: Maximum These compare the Zune in the direction of the Touch, nonetheless immediately after observing how slim and shockingly minimal and light it is, I get it to be a quite distinctive hybrid that brings together features of both the Contact and the Nano. It can be amazingly vibrant and stunning OLED display screen is a bit lesser than the contact screen, yet the participant itself feels Extremely a bit smaller and lighter. It weighs concerning 2/3 as a lot, and is appreciably scaled-down within width and peak, despite the fact that being precisely a hair thicker.

  16. The Zune concentrates upon becoming a Transportable Media Player. Not a world wide web browser. Not a game machine. Probably within the foreseeable future it’s going to do even far better inside of people areas, nevertheless for now it’s a outstanding direction in direction of organize and pay attention towards your music and films, and is with no peer inside of that respect. The iPod’s strengths are its net going to and purposes. If these stable additional powerful, possibly it is your great choice.

  17. Amongst me and my spouse we have owned further more MP3 players about the years than I can depend, together with Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etcetera. But, the ultimate handful of years I have settled down towards 1 line of players. Why? Given that I was delighted in direction of discover how well-designed and pleasurable in direction of seek the services of the underappreciated (and widely mocked) Zunes are.

  18. I’ll equipment this analyze to 2 types of persons: present Zune home owners who are considering an update, and humans attempting towards determine between a Zune and an iPod. (There are other gamers great importance thinking of out there, together with the Sony Walkman X, nevertheless I expect this delivers you adequate data in the direction of make an conscious choice of the Zune vs gamers other than the iPod line as effectively.)

  19. This is taking a bit far more subjective, but I much choose the Zune Market. The interface is colorful, consists of even more aptitude, and some cool capabilities which include ‘Mixview’ that permit you quickly view equivalent albums, audio, or other end users similar in the direction of what you happen to be listening to. Clicking on one of individuals will centre upon that solution, and an additional set of «neighbors» will come into see, allowing you in the direction of navigate in excess of investigating by way of equivalent artists, audio, or customers. Chatting of users, the Zune «Social» is additionally superior pleasurable, enabling oneself come across other people with shared choices and becoming good friends with them. Yourself then can hear toward a playlist constructed primarily based upon an amalgamation of what all your friends are listening in direction of, which is far too enjoyable. People anxious with privacy will be relieved to understand your self can stop the general public versus viewing your personal listening patterns if by yourself hence consider.

  20. Sorry for the enormous overview, however I’m Quite loving the contemporary Zune, and be expecting this, as very well as the Terrific reviews some other men and women have created, will aid you decide if it truly is the directly preference for by yourself.

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