{"id":71923,"date":"2013-03-29T17:51:52","date_gmt":"2013-03-29T20:51:52","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/causas-de-exclusion-del-monotributo\/"},"modified":"2013-03-29T17:51:52","modified_gmt":"2013-03-29T20:51:52","slug":"causas-de-exclusion-del-monotributo","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/causas-de-exclusion-del-monotributo\/","title":{"rendered":"CAUSAS DE EXCLUSI\u00d3N DEL MONOTRIBUTO"},"content":{"rendered":"

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El riesgo de estar inadecuadamente encuadrado como Monotributista. <\/span><\/strong><\/strong><\/p>\n

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Queda claro que nos referimos \u00fanicamente a las situaciones en que existan per\u00edodos en los cuales debi\u00f3 ser responsable inscripto y no lo estaba. El cambio de estatus, genera tributar el 21% de IVA y 35% de impuesto a las ganancias.<\/span><\/strong><\/strong><\/p>\n

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Conviene entonces, para posicionarnos en las situaciones que podr\u00edan dar lugar al cuestionamiento del Fisco por falta de inscripci\u00f3n en el IVA, repasar las causales de exclusi\u00f3n de pleno derecho del monotributo. <\/span><\/p>\n

<\/p>\n

a) Que la suma de los ingresos brutos obtenidos en el \u00faltimo a\u00f1o, exceda el l\u00edmite m\u00e1ximo establecido para las categor\u00edas I o, en su caso, J, K o L.<\/span><\/p>\n

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b) Que los par\u00e1metros f\u00edsicos superen los m\u00e1ximos establecidos. (Superficie hasta 200m<\/span>2, <\/span>1.660 KW \/ mes) o el monto de los alquileres devengados ($ 3.750,00 \/ mes) <\/span><\/p>\n

<\/span> <\/p>\n

c) Que no se alcance la cantidad m\u00ednima de trabajadores en relaci\u00f3n de dependencia requerida para las categor\u00edas J, K o L, seg\u00fan corresponda. <\/span><\/p>\n

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d) Que el precio m\u00e1ximo unitario de venta, en el caso de contribuyentes que efect\u00faen venta de cosas muebles, supere la suma establecida en el inciso c) del segundo p\u00e1rrafo del art\u00edculo 2. <\/span><\/p>\n

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e) Que adquieran bienes o realicen gastos, de \u00edndole personal, por un valor incompatible con los ingresos declarados. <\/span><\/p>\n

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f) Que los dep\u00f3sitos bancarios, debidamente depurados, resulten incompatibles con los ingresos declarados. <\/span><\/p>\n

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g) Que hayan perdido su calidad de sujetos del presente r\u00e9gimen o no se cumplan las condiciones establecidas en el inciso d) del art\u00edculo 2 (importaci\u00f3n de cosas muebles o servicios). <\/span><\/p>\n

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h) Que realicen m\u00e1s de tres (3) actividades simult\u00e1neas o posean m\u00e1s de tres (3) unidades de explotaci\u00f3n. <\/span><\/p>\n

<\/p>\n

i) Que realizando locaciones y\/o prestaciones de servicios, se hubieran categorizado como si realizaran venta de cosas muebles. <\/span><\/p>\n

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j) Que sus operaciones no se encuentren respaldadas por las respectivas facturas o documentos equivalentes correspondientes a las compras, locaciones o prestaciones aplicadas a la actividad, o a sus ventas, locaciones y\/o prestaciones de servicios. <\/span><\/p>\n

k) Que el importe de las compras m\u00e1s los gastos anuales, totalicen una suma igual o superior al ochenta por ciento (80%) en el caso de venta de bienes o al cuarenta por ciento (40%) cuando se trate de locaciones y\/o prestaciones de servicios de los ingresos brutos m\u00e1ximos.<\/span><\/strong><\/p>\n

\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"

<\/strong><\/p>\n

<\/strong><\/strong><\/p>\n

El riesgo de estar inadecuadamente encuadrado como Monotributista. <\/span><\/strong><\/strong><\/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-71923","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\/71923","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=71923"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/71923\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=71923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=71923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=71923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}