{"id":71940,"date":"2012-11-19T01:53:36","date_gmt":"2012-11-19T04:53:36","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/afip-aguinaldo-sin-retencion-de-ganancias\/"},"modified":"2012-11-19T01:53:36","modified_gmt":"2012-11-19T04:53:36","slug":"afip-aguinaldo-sin-retencion-de-ganancias","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/afip-aguinaldo-sin-retencion-de-ganancias\/","title":{"rendered":"AFIP: AGUINALDO SIN RETENCI\u00d3N DE GANANCIAS"},"content":{"rendered":"

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

Claves para entender la excepci\u00f3n de ganancias en el aguinaldo de diciembre <\/span><\/strong><\/p>\n

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

El reciente Decreto n\u00famero 2191\/2012, prev\u00e9 de manera extraordinaria, por \u00fanica vez, y en forma excepcional, la incorporaci\u00f3n de una nueva deducci\u00f3n al c\u00e1lculo de impuesto a las Ganancias 4ta. Categor\u00eda.<\/span><\/strong><\/p>\n

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

Esta nueva deducci\u00f3n se aplicar\u00e1 en el mes que corresponda la percepci\u00f3n de la segunda cuota del aguinaldo (sueldo anual complementario). Por lo tanto, se aplica tanto al per\u00edodo fiscal 2012 (para aquellos beneficiarios que perciban el SAC hasta el 31\/12\/2012, y tambi\u00e9n para el per\u00edodo fiscal 2013 (para aquellos beneficiarios que perciban el SAC en los primeros d\u00edas de enero 2013).<\/span><\/strong><\/p>\n

Para aplicar correctamente el procedimiento, se proceder\u00e1 de acuerdo a \u00a0los pasos previstos en el apartado siguiente.<\/span><\/strong><\/p>\n

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

1) Personal que el alg\u00fan mes entre los meses de Julio y Diciembre 2012 obtuvo una remuneraci\u00f3n bruta (sueldos, + horas extras + premios + gratificaciones + plus zona desfavorable + comisiones + habilitaciones + propinas + etc.) mayor a $ 25.000,00 NO es alcanzado por esta normativa. Queda exceptuado, es decir no tiene cambios en su liquidaci\u00f3n habitual de impuesto a las ganancias.<\/span><\/strong><\/p>\n

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

2) Personal que entre los meses de Julio y Diciembre 2012 NO ALCANZO una remuneraci\u00f3n bruta (sueldos, + horas extras + premios + gratificaciones + plus zona desfavorable + comisiones + habilitaciones + propinas + etc.) mayor a $ 25.000,00, y que por lo tanto su Aguinaldo (SAC) no puede ser mayor a $ 12.500,00 ser\u00e1 beneficiado con lo previsto en la normativa a publicar.<\/span><\/strong><\/p>\n

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

Procedimiento:<\/span><\/strong><\/p>\n

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

a) Se efect\u00faa de forma normal y habitual el c\u00e1lculo de ganancias 4ta. categor\u00eda, solo que en el campo de las \u201cDeducciones Especiales\u201d, se agrega un nuevo concepto (una nueva deducci\u00f3n) Decreto N\u00b0 2191\/2012 art\u00edculo 1\u00b0 cuyo monto ser\u00e1 igual al Importe NETO del SAC: En el momento de confeccionar el Formulario de Declaraci\u00f3n Jurada Anual F 649 AFIP, el monto de esta nueva deducci\u00f3n especial excepcional, se declarar\u00e1 juntamente (sumado) con el Concepto de Deducci\u00f3n Especial Art\u00edculo 23 Inciso \u201cC\u201d Ley N\u00b0 20628 modificada por el Decreto N\u00b0 649\/97, que para el personal en relaci\u00f3n de dependencia es de $ 62.208,00 para el per\u00edodo fiscal 2012.<\/span><\/strong><\/p>\n

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

b) Del importe bruto del SAC se deben restar las deducciones obligatorias, (Jubilaci\u00f3n 11%, Obra Social 3%, INSSJP3%, Cuota Sindical (el porcentaje que corresponda), Aportes Solidarios Sindicales, y otras retenciones con origen en Leyes Provinciales establecidas.<\/span><\/strong><\/p>\n

c) Ese importe Bruto del SAC y las deducciones legales y convencionales obligatorias, intervienen normalmente en el c\u00e1lculo de ganancias, la \u00fanica incorporaci\u00f3n es \u201cesta nueva deducci\u00f3n\u201d cuyo valor se obtiene de acuerdo a lo previsto en el punto anterior.
<\/span><\/strong><\/p>\n

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

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

Claves para entender la excepci\u00f3n de ganancias en el aguinaldo de diciembre <\/span><\/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-71940","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\/71940","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=71940"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/71940\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=71940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=71940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=71940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}