Por medio de la Resolución General 4004-E, publicada en el Boletín Oficial del 3/03/2017, la Administración federal de Ingresos Públicos estableció un Régimen especial de emisión y almacenamiento electrónico de comprobantes originales a las operaciones de locación de inmuebles destinados a casa habitación del locatario.
A continuación el texto completo de la norma:
Resolución General 4004-E
Procedimiento. Régimen especial de emisión y almacenamiento electrónico de comprobantes originales. Resolución General N° 2.485. Norma complementaria.
Ciudad de Buenos Aires, 02/03/2017
VISTO las Resoluciones Generales Nros. 1.415 y 2.485, sus respectivas modificatorias y complementarias, y
CONSIDERANDO:
Que la Resolución General N° 1.415, sus modificatorias y complementarias, estableció los requisitos, formalidades y demás condiciones que deben observar los contribuyentes a efectos de la emisión, registración e información de los comprobantes respaldatorios de las operaciones que realicen.
Que por su parte, la Resolución General N° 2.485, sus modificatorias y complementarias, dispuso un régimen especial para la emisión y almacenamiento electrónico de comprobantes originales, respaldatorios de las operaciones de compraventa de cosas muebles, locaciones y prestaciones de servicios, locaciones de cosas y obras, y las señas o anticipos que congelen precios.
Que el aludido régimen especial reviste el carácter de obligatorio para los contribuyentes que cumplan con determinadas condiciones y optativo para los restantes sujetos.
Que es objetivo de esta Administración Federal intensificar el uso de herramientas informáticas destinadas a facilitar a los contribuyentes el cumplimiento de sus obligaciones fiscales, así como optimizar las funciones de fiscalización de los gravámenes a su cargo.
Que en tal sentido, se considera oportuno extender la utilización de comprobantes electrónicos originales a las operaciones de locación de inmuebles destinados a casa habitación del locatario.
Que asimismo, razones de administración tributaria aconsejan dejar sin efecto la excepción a la obligación de emisión de comprobantes por parte de las personas humanas, por la locación de un único inmueble que no supere la suma mensual de UN MIL QUINIENTOS PESOS ($ 1.500.-).
Que han tomado la intervención que les compete la Dirección de Legislación, las Subdirecciones Generales de Asuntos Jurídicos, de Fiscalización, de Sistemas y Telecomunicaciones, de Servicios al Contribuyente y de Técnico Legal Impositiva, y la Dirección General Impositiva.
Que la presente se dicta en ejercicio de las facultades conferidas por los Artículos 33 y 36 de la Ley Nº 11.683, texto ordenado en 1998 y sus modificaciones, por el Artículo 48 del Decreto Nº 1.397 del 12 de junio de 1979 y sus modificatorios, y por el Artículo 7º del Decreto Nº 618 del 10 de julio de 1997, sus modificatorios y sus complementarios.
Por ello,
EL ADMINISTRADOR FEDERAL
DE LA ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS
RESUELVE:
A – ALCANCE
ARTÍCULO 1° — A los fines de respaldar las operaciones de locación de inmuebles destinados a casa habitación del locatario, los locadores deberán emitir comprobantes electrónicos originales en los términos de la Resolución General N° 2.485, sus modificatorias y complementarias.
B – SITUACIONES ESPECIALES
LOCACIONES CUYO IMPORTE SE PERCIBE A TRAVÉS DE INTERMEDIARIOS
ARTÍCULO 2° — De tratarse de locaciones cuyos importes se perciban a través de intermediarios, se considerarán válidos las facturas o recibos emitidos por éstos a su nombre. Los comprobantes extendidos por los aludidos sujetos deberán además indicar el apellido y nombres, denominación o razón social del o los beneficiarios por cuya cuenta y orden se percibe el importe de la locación y la Clave Única de Identificación Tributaria (C.U.I.T.) de los mismos.
INMUEBLES CUYO DOMINIO PERTENEZCA A MÁS DE UN TITULAR
ARTÍCULO 3° — En caso de bienes cuyo dominio pertenezca a más de un titular, la factura o el recibo podrá ser emitido a nombre de alguno de los condóminos, quien deberá ser siempre el mismo mientras perdure el condominio, correspondiendo además indicar en ese comprobante el apellido y nombre o denominación, y la Clave Única de Identificación Tributaria (C.U.I.T.) de los restantes condóminos.
C – COMPROBANTES ALCANZADOS
ARTÍCULO 4° — Están alcanzados por las disposiciones de esta resolución general, los comprobantes que se detallan a continuación:
a) Facturas y recibos clase “B”.
b) Notas de crédito y notas de débito clase “B”.
c) Facturas y recibos clase “C”.
d) Notas de crédito y notas de débito clase “C”.
D – EMISIÓN DE COMPROBANTES ELECTRÓNICOS
ARTÍCULO 5° — Para confeccionar las facturas, recibos, notas de crédito y notas de débito electrónicos originales, los sujetos obligados deberán solicitar a esta Administración Federal el Código de Autorización Electrónico (C.A.E.) a través del sitio “web” institucional (http://www.afip.gob.ar).
Dicha solicitud podrá efectuarse mediante alguna de las siguientes opciones:
a) El intercambio de información del servicio “web”, cuyas especificaciones técnicas se encuentran publicadas en el mencionado sitio “web”, bajo las siguientes denominaciones:
1. “RG 2485 Diseño de Registro XML V.2”.
2. “RG 2485 Manual para el Desarrollador V.2”.
Los sujetos que se encuentren utilizando una versión anterior, deberán adecuar sus sistemas a fin de cumplir con la última actualización prevista.
b) El servicio denominado “Comprobantes en línea”, para lo cual deberá contarse con “Clave Fiscal” habilitada con Nivel de Seguridad 2, como mínimo, conforme a lo establecido por la Resolución General N° 3.713 y su modificatoria.
ARTÍCULO 6° — La solicitud de emisión de los comprobantes electrónicos originales, deberá ser efectuada por cada punto de venta, que será específico y distinto a los utilizados para documentos que se emitan mediante el equipamiento electrónico denominado “Controlador Fiscal”, o para los que se emitan de conformidad con lo dispuesto en las Resoluciones Generales Nros. 100 y 1.415, sus respectivas modificatorias y complementarias, y/o para otros regímenes o sistemas de facturación.
Asimismo, los puntos de venta generados mediante los servicios denominados “Comprobantes en línea” y “Web Services” deberán ser distintos entre sí.
De resultar necesario podrá emplearse más de un punto de venta.
Para la habilitación de los puntos de venta pertinentes deberá utilizarse el servicio con Clave Fiscal denominado “Administración de Puntos de Venta y Domicilios”, disponible en el sitio “web” de esta Administración Federal.
Los documentos electrónicos correspondientes a cada punto de venta deberán observar la correlatividad en su numeración, acorde a lo establecido por la Resolución General Nº 1.415, sus modificatorias y complementarias.
E – REQUISITOS DE LOS COMPROBANTES ELECTRÓNICOS ORIGINALES
ARTÍCULO 7° — En los comprobantes electrónicos originales que se emitan en los términos de esta resolución general, el contribuyente deberá consignar en los campos que se identifican como “Adicionales por RG”, los datos que se indican a continuación:
a) Código de Identificación “17” – Dato 01 (Operación facturada a través de intermadiario), Dato 02 (Operación facturada directamente por el propietario del inmueble).
b) Código de Identificación “18.1” – Dato a ingresar: Clave Única de Identificación Tributaria (C.U.I.T.) del propietario del inmueble o de cada uno de los titulares en caso de tratarse de un condominio.
c) Código de Identificación “18.2” – Dato a informar: Apellido y nombres, denominación y/o razón social el propietario del inmueble o de cada uno de los titulares en caso de tratarse de un condominio.
F – DISPOSICIONES PARTICULARES
ARTÍCULO 8° — Se encuentran exceptuados de la obligación de emisión de comprobantes electrónicos originales prevista en el Artículo 1°, los sujetos encuadrados en las categorías A, B, C, D y E del Régimen Simplificado para Pequeños Contribuyentes (RS).
En estos casos, de no haber ejercido la opción de emitir los comprobantes electrónicamente conforme lo previsto en el Artículo 2° de la Resolución General N° 3.067 y su modificatoria, los pequeños contribuyentes deberán observar lo dispuesto por la Resolución General N° 100, sus modificatorias y complementarias, pudiendo —de corresponder— utilizar el procedimiento establecido por el Artículo 2° de la presente.
ARTÍCULO 9° — A los fines de esta resolución general, no serán de aplicación las exclusiones previstas en la Resolución General N° 2.485, sus modificatorias y complementarias, y la excepción dispuesta por el Artículo 4° de la Resolución General N° 3.067 y su modificatoria.
G – DISPOSICIONES GENERALES
ARTÍCULO 10. — Déjase sin efecto el punto o) del Apartado A del Anexo I de la Resolución General N° 1.415, sus modificatorias y complementarias.
ARTÍCULO 11. — Las disposiciones de la presente resolución general entrarán en vigencia el día de su publicación en el Boletín Oficial.
No obstante, respecto de los sujetos encuadrados en las categorías F y G del Régimen Simplificado para Pequeños Contribuyentes (RS), serán de aplicación para los comprobantes que se emitan a partir del 1 de junio de 2017, inclusive. En estos casos, de no haber ejercido la opción de emitir los comprobantes electrónicamente conforme lo previsto en el Artículo 2° de la Resolución General N° 3.067 y su modificatoria, con anterioridad a dicha fecha, deberán observar hasta el 31 de mayo de 2017, inclusive, lo dispuesto por la Resolución General N° 100, sus modificatorias y complementarias.
ARTÍCULO 12. — Publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — Alberto R. Abad.
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