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.
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Zune and iPod: Utmost Those people assess the Zune toward the Touch, but right after seeing how slender and amazingly lower and light-weight it is, I try out it to be a rather exclusive hybrid that combines traits of possibly the Touch and the Nano. It is very colorful and gorgeous OLED display screen is a little lesser than the touch screen, nonetheless the participant itself feels Very a little bit lesser and lighter. It weighs relating to 2/3 as a lot, and is significantly lesser in width and top, although remaining particularly a hair thicker.
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I will devices this review toward Two products of people: recent Zune house owners who are thinking about an up grade, and human beings trying toward choose concerning a Zune and an iPod. (There are other players truly worth looking at out there, together with the Sony Walkman X, however I anticipate this features by yourself ample information towards make an mindful conclusion of the Zune vs avid gamers other than the iPod line as nicely.)
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Among me and my husband we’ve owned even more MP3 gamers above the decades than I can depend, including Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etcetera. But, the very last couple a long time I have resolved down to a person line of avid gamers. Why? Simply because I was happy in direction of locate how well-designed and entertaining in direction of seek the services of the underappreciated (and commonly mocked) Zunes are.
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Between me and my husband we have owned more MP3 players around the a long time than I can count, such as Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etc. But, the final couple a long time I’ve fixed down in direction of just one line of avid gamers. Why? Considering the fact that I was content in the direction of investigate how well-designed and exciting towards use the underappreciated (and extensively mocked) Zunes are.
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This is having a bit a lot more subjective, nevertheless I much want the Zune Marketplace. The interface is colorful, is made up of far more flair, and some awesome capabilities which include ‘Mixview’ that make it possible for yourself out of the blue perspective identical albums, music, or other users very similar toward what you might be listening in the direction of. Clicking upon one particular of those people will middle upon that products, and an additional fastened of «neighbors» will arrive into view, letting yourself in the direction of navigate about studying as a result of similar artists, songs, or end users. Conversing of buyers, the Zune «Social» is furthermore ideal pleasurable, allowing for yourself uncover some others with shared choices and getting close friends with them. On your own then can hear towards a playlist intended based mostly on an amalgamation of what all your friends are listening to, which is additionally exciting. These apprehensive with privacy will be relieved in the direction of notice yourself can keep away from the community from watching your particular person listening patterns if your self so select.
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This is starting to be a bit excess subjective, nevertheless I substantially prefer the Zune Marketplace. The interface is vibrant, consists of further more aptitude, and some awesome options which include ‘Mixview’ that permit you out of the blue see identical albums, audio, or other buyers equivalent to what you happen to be listening to. Clicking on one particular of individuals will middle upon that item, and a different fastened of «neighbors» will appear into perspective, making it possible for by yourself in the direction of navigate in excess of exploring by equivalent artists, new music, or end users. Conversing of customers, the Zune «Social» is way too very good enjoyable, enabling yourself find other folks with shared tastes and getting to be good friends with them. On your own then can listen in direction of a playlist created primarily based on an amalgamation of what all your pals are listening towards, which is additionally interesting. All those fearful with privateness will be relieved toward realize your self can steer clear of the community in opposition to looking at your individual listening behavior if your self so come to a decision.
The clean Zune browser is incredibly superior, nevertheless not as very good as the iPod’s. It performs properly, still isn’t really as fast as Safari, and contains a clunkier interface. If by yourself at times program upon applying the web browser which is not an issue, still if you happen to be building toward study the internet alot versus your PMP then the iPod’s much larger screen and superior browser may be substantial.
Concerning me and my spouse we have owned much more MP3 avid gamers about the many years than I can rely, such as Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etcetera. But, the remaining pair many years I have solved down to 1 line of gamers. Why? Considering that I was satisfied in direction of explore how well-designed and pleasurable in direction of seek the services of the underappreciated (and commonly mocked) Zunes are.
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Sorry for the massive critique, nonetheless I’m particularly loving the clean Zune, and be expecting this, as properly as the top quality critiques some other humans consist of published, will help by yourself make a decision if it really is the directly selection for on your own.
Sorry for the massive critique, nevertheless I’m seriously loving the fresh new Zune, and be expecting this, as very well as the high quality assessments some other human beings contain penned, will support on your own make a decision if it is really the right preference for oneself.
Fingers down, Apple’s app retail outlet wins via a mile. It is a large range of all kinds of programs vs a in its place unsatisfied variety of a handful for Zune. Microsoft contains Designs, especially in just the realm of game titles, nevertheless I am not certainly I would require toward wager upon the foreseeable future if this part is essential in the direction of your self. The iPod is a a lot superior conclusion inside of that case.
The Zune concentrates on being a Portable Media Player. Not a world wide web browser. Not a activity machine. Maybe inside of the future it’s going to do even better in people areas, nevertheless for at this time it can be a extraordinary direction to arrange and listen toward your songs and videos, and is without peer inside that regard. The iPod’s strengths are its world wide web visiting and purposes. If those people strong further compelling, potentially it is your simplest final decision.
This is becoming a little bit further subjective, yet I much prefer the Zune Market. The interface is vibrant, has much more flair, and some cool capabilities which includes ‘Mixview’ that permit your self out of the blue check out comparable albums, music, or other users very similar to what you happen to be listening to. Clicking upon 1 of these will center on that products, and a different preset of «neighbors» will come into viewpoint, permitting your self in the direction of navigate about researching by means of very similar artists, music, or users. Chatting of end users, the Zune «Social» is additionally Good enjoyable, allowing by yourself obtain other individuals with shared preferences and becoming buddies with them. Oneself then can pay attention towards a playlist constructed based mostly upon an amalgamation of what all your mates are listening in the direction of, which is moreover enjoyable. People nervous with privacy will be relieved to understand yourself can protect against the general public from observing your person listening patterns if you consequently take.
If you are nonetheless upon the fence: grab your beloved earphones, intellect down in direction of a Great Acquire and check with to plug them into a Zune then an iPod and view which a single seems better in the direction of oneself, and which interface will make yourself smile further more. Then you will comprehend which is directly for oneself.
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I am going to machines this analyze toward Two styles of us residents: existing Zune home owners who are considering an improve, and us citizens hoping towards make a decision in between a Zune and an iPod. (There are other players relevance considering out there, including the Sony Walkman X, but I expect this offers yourself plenty of facts in the direction of generate an mindful conclusion of the Zune vs players other than the iPod line as very well.)
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