{"id":71914,"date":"2013-05-24T18:38:25","date_gmt":"2013-05-24T21:38:25","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/ganancias-los-peligros-de-no-retener\/"},"modified":"2013-05-24T18:38:25","modified_gmt":"2013-05-24T21:38:25","slug":"ganancias-los-peligros-de-no-retener","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/ganancias-los-peligros-de-no-retener\/","title":{"rendered":"GANANCIAS: LOS PELIGROS DE NO RETENER"},"content":{"rendered":"<p><span id=\"docs-internal-guid-6ab34b07-d7d4-7145-836a-4540711d9c09\"> <\/span><\/p>\n<p style=\"line-height: 1; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">En un fallo grav\u00edsimo, <\/span><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">por no retener<\/span><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> el impuesto <\/span><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">se aplic\u00f3 multa<\/span><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> y <\/span><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">se impugn\u00f3 el cr\u00e9dito<\/span><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> fiscal. <\/span><\/p>\n<p><span style=\"background-color: transparent; color: #000000; font-family: \\'Times New Roman\\'; font-size: 16px; white-space: pre-wrap; line-height: 1; text-align: justify;\">Aunque el TFN consider\u00f3 que no pod\u00eda avalarse la decisi\u00f3n del Fisco de impugnar los gastos en cuesti\u00f3n en funci\u00f3n del art\u00edculo 40, \u201cpuesto que dicha v\u00eda resulta palmaria y desmedidamente m\u00e1s gravosa para el contribuyente en un contexto de hechos que no justifica la decisi\u00f3n de valerse de dicho dispositivo facultativo para el Ente Recaudador\u201d, la C\u00c1MARA lo revoc\u00f3 y le dio la raz\u00f3n al fisco:<\/span><\/p>\n<p style=\"line-height: 1; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #000000; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Justifica el accionar del juez administrativo por cuanto \u201c\u2026el ajuste proveniente de la impugnaci\u00f3n de deducciones computadas provenientes de erogaciones efectuadas sin cumplir con lo dispuesto por el art\u00edculo 40 de la ley nada tiene que ver con la existencia o inexistencia de los bienes o servicios adquiridos, son dos conceptos totalmente diferentes\u201d.<\/span><\/p>\n<p style=\"line-height: 1; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #000000; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"><br \/><\/span><\/p>\n<p style=\"line-height: 1; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #000000; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">La C\u00e1mara desarrolla, en primer t\u00e9rmino, las normas previstas en la ley 11683, referidas a la responsabilidad de los agentes de retenci\u00f3n, entrando luego a analizar la situaci\u00f3n concreta de la causa y -anticipando su posici\u00f3n sobre el tema- hace hincapi\u00e9 en que el TFN hab\u00eda dejado de lado el criterio del Fisco, bajo el \u00fanico argumento cierto y concreto referido a la mec\u00e1nica y condiciones de aplicaci\u00f3n del art\u00edculo 40, considerando \u201cpor su sola opini\u00f3n\u201d que dicha v\u00eda resulta palmaria y desmedidamente m\u00e1s gravosa para el contribuyente en el contexto de los hechos analizados.<\/span><\/p>\n<p style=\"line-height: 1; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #000000; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"><br \/><\/span><\/p>\n<p style=\"line-height: 1; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #000000; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Adem\u00e1s, se puede advertir que la norma del art\u00edculo 40 no contiene ninguna disposici\u00f3n que permita al contribuyente liberarse de la impugnaci\u00f3n del gasto, en caso de que el beneficiario haya declarado la renta obtenida por la que el pagador no haya retenido el impuesto. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p><span id=\"docs-internal-guid-6ab34b07-d7d4-7145-836a-4540711d9c09\"> <\/span><\/p>\n<p style=\"line-height: 1; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">En un fallo grav\u00edsimo, <\/span><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">por no retener<\/span><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> el impuesto <\/span><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">se aplic\u00f3 multa<\/span><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> y <\/span><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">se impugn\u00f3 el cr\u00e9dito<\/span><span style=\"font-size: 16px; font-family: \\'Times New Roman\\'; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> fiscal. <\/span><\/p>\n","protected":false},"author":2,"featured_media":73547,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[13],"tags":[],"class_list":["post-71914","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/71914","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/comments?post=71914"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/71914\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=71914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=71914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=71914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}