Modificaciones a la Resolución General AFIP 3819 que establece el régimen de percepción en turismo y transporte al exterior

Por medio de la Resolución General AFIP 3825, publicada en el Boletín Oficial del 28/12/15, se efectuaron algunas modificaciones no sustanciales a la Resolución General 3819 que establece el régimen de percepción aplicable a las operaciones de adquisición de servicios en el exterior contratados a través de agencias de viajes y turismo —mayoristas y/o minoristas— del país, y a las operaciones de adquisición de servicios de transporte terrestre, aéreo y por vía acuática, de pasajeros con destino fuera del país, en todos los casos cuando sean pagados en efectivo.

A continuación el texto de la norma:

EL ADMINISTRADOR FEDERAL
DE LA ADMINISTRACIÓN FEDERAL
DE INGRESOS PÚBLICOS
RESUELVE:

Artículo 1° — Modifícase la Resolución General N° 3.819, en la forma que se indica a continuación:
a) Incorpórase como último párrafo del Artículo 1°, el siguiente:
“Se consideran comprendidas en el presente régimen las operaciones canceladas mediante depósito en cuenta del sujeto que realice el cobro respectivo.”.
b) Sustitúyese el inciso b) del Artículo 2°, por el siguiente:
“b) Operaciones comprendidas en el inciso b) del primer párrafo del Artículo 1°: El sujeto que efectúe el cobro de los servicios (la agencia de viajes y turismo o la empresa de transporte terrestre, aéreo o por vía acuática, según el caso).”.
c) Sustitúyese el Artículo 3°, por el siguiente:
“ARTÍCULO 3°.- Serán pasibles de la percepción que se establece por el presente régimen, los sujetos residentes o radicados en el país, que adquieran los servicios a que se refiere el Artículo 1°.”.
d) Sustitúyese el Artículo 5°, por el siguiente:
“ARTÍCULO 5°.- El importe a percibir se determinará aplicando sobre el precio —neto de impuestos y tasas— de cada operación alcanzada, la alícuota del CINCO POR CIENTO (5%).
En el supuesto de servicios de transporte aéreo, el monto de la percepción se calculará aplicando la alícuota prevista en el párrafo precedente sobre la tarifa facial.
De tratarse de operaciones expresadas en moneda extranjera deberá efectuarse la conversión a su equivalente en moneda local, aplicando el tipo de cambio vendedor que, para la moneda de que se trate, fije el Banco de la Nación Argentina al cierre del último día hábil inmediato anterior a la fecha de la operación.”.

Art. 2° — Regístrese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — Alberto Abad.

40 comentarios de “Modificaciones a la Resolución General AFIP 3819 que establece el régimen de percepción en turismo y transporte al exterior

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  11. Apple now incorporates Rhapsody as an application, which is a outstanding commence, nevertheless it is already hampered by the inability in direction of store locally on your iPod, and includes a dismal 64kbps bit cost. If this adjustments, then it will to some degree negate this benefit for the Zune, nevertheless the 10 music per month will nevertheless be a large plus in just Zune Pass’ prefer.

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  13. Apple already is made up of Rhapsody as an application, which is a perfect begin, but it is at the moment hampered via the inability to retail outlet regionally on your iPod, and incorporates a dismal 64kbps bit rate. If this changes, then it will to some degree negate this advantage for the Zune, but the 10 music per month will however be a massive plus inside Zune Pass’ want.

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  20. Apple at present contains Rhapsody as an app, which is a Good start out, nonetheless it is presently hampered through the incapability in direction of shop regionally upon your iPod, and includes a dismal 64kbps bit rate. If this changes, then it will to some degree negate this usefulness for the Zune, still the 10 songs per month will nevertheless be a substantial plus within just Zune Pass’ want.

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