Novedades en ganancias respecto a la segunda cuota del Sueldo Anual Complementario de 2015

Por medio del Decreto 152/2015, publicado en el Boletín Oficial del día 18/12/2015, se incrementó la deducción especial establecida en el inciso c) del Artículo 23 de la Ley de Impuesto a las Ganancias, hasta un monto equivalente al importe neto de la segunda cuota del Sueldo Anual Complementario correspondiente al año 2015 para los sujetos cuya mayor remuneración y/o haber bruto mensual, devengado entre los meses de julio a diciembre de 2015, no supere la suma de PESOS TREINTA MIL ($ 30.000). A efectos de obtener el importe neto de la segunda cuota del Sueldo Anual Complementario, 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.

Acontinuación el texto completo de la norma

EL PRESIDENTE
DE LA NACIÓN ARGENTINA
DECRETA:

Artículo 1° — Increméntase, respecto de las rentas 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, 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 correspondiente al año 2015.
A efectos de obtener dicho 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.

Art. 2° — Lo dispuesto en el artículo anterior tendrá efectos exclusivamente para los sujetos cuya mayor remuneración y/o haber bruto mensual, devengado entre los meses de julio a diciembre de 2015, no supere la suma de PESOS TREINTA MIL ($ 30.000).

Art. 3° — El beneficio derivado de lo dispuesto por los artículos precedentes deberá exteriorizarse inequívocamente en los recibos de haberes que se extiendan por el concepto alcanzado por el mismo.
A tal efecto los sujetos que deban actuar como agentes de retención identificarán el importe respectivo bajo el concepto “Beneficio Decreto N° xxxxx/15”.

Art. 4° — En los casos en que la segunda cuota del Sueldo Anual Complementario a que se refiere el Artículo 1° de la presente medida, correspondiente a jubilados y pensionados, hubiera sido abonada a la fecha de publicación del presente decreto, el impuesto que los agentes de retención hayan retenido por dicho concepto deberá ser devuelto al beneficiario de las rentas, durante el mes de enero de 2016.

Art. 5° — Increméntase para el período fiscal 2015, respecto de las rentas 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, las deducciones previstas en los incisos a), b) y c) del Artículo 23 de dicha ley, hasta las sumas establecidas bajo las condiciones y para el universo de contribuyentes, oportunamente fijados respecto del citado período fiscal, por la ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS, entidad autárquica actuante en el ámbito del MINISTERIO DE HACIENDA Y FINANZAS PÚBLICAS, a efectos de la aplicación del régimen de retención del gravamen.

Art. 6° — La presente medida regirá a partir del día de su publicación en el Boletín Oficial.

Art. 7° — Comuníquese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — MACRI. — Marcos Peña. — Alfonso de Prat Gay.

34 comentarios de “Novedades en ganancias respecto a la segunda cuota del Sueldo Anual Complementario de 2015

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