{"id":71973,"date":"2012-04-23T22:06:52","date_gmt":"2012-04-24T01:06:52","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/fideicomisos-afip-pide-mas-datos\/"},"modified":"2012-04-23T22:06:52","modified_gmt":"2012-04-24T01:06:52","slug":"fideicomisos-afip-pide-mas-datos","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/fideicomisos-afip-pide-mas-datos\/","title":{"rendered":"FIDEICOMISOS: AFIP PIDE M\u00c1S DATOS"},"content":{"rendered":"<p><span id=\"internal-source-marker_0.7465718903113157\" style=\"color: #000000; font-family: \\'Times New Roman\\'; line-height: normal; font-size: medium;\"><span style=\"font-size: 16px; color: #3366ff; background-color: transparent; font-weight: normal; vertical-align: baseline; white-space: pre-wrap;\">A partir de julio encargados de fideicomisos deber\u00e1n informar sus movimientos a la AFIP <\/span><\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\">Las personas encargadas de fideicomisos en la Argentina y los que localmente representen a fideicomisos del exterior deber\u00e1n informar a partir de julio a la Administraci\u00f3n Federal de Ingresos P\u00fablicos (AFIP) todos su movimientos.<\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\">\u00a0<\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\">As\u00ed se establece en la Resoluci\u00f3n General 3312\/2012 de ese organismo, publicada hoy en el Bolet\u00edn Oficial con la firma del titular de la AFIP, Ricardo Echegaray. La medida establece un nuevo r\u00e9gimen de informaci\u00f3n y registraci\u00f3n de operaciones anual tanto para los fideicomisos financieros y no financieros que act\u00faen en el pa\u00eds, como para las personas que representen localmente a los constituidos en el exterior.<\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\">\u00a0<\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\">La norma establece \u00abun r\u00e9gimen de informaci\u00f3n que deber\u00e1 ser cumplido por los sujetos que act\u00faen en car\u00e1cter de fiduciarios respecto de los fideicomisos constituidos en el pa\u00eds, financieros o no financieros, as\u00ed como por los sujetos residentes en el pa\u00eds que act\u00faen como fiduciarios (trustees\/fiduciaries o similares), fiduciantes (trustors\/settlors o similares) y\/o beneficiarios (beneficiaries) de fideicomisos (trusts) constituidos en el exterior\u00bb.<\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\">\u00a0<\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\">\u00abLa presentaci\u00f3n de la informaci\u00f3n deber\u00e1 formalizarse mediante transferencia electr\u00f3nica de datos a trav\u00e9s del sitio web\u00bb de la AFIP, en tanto que \u00ablos sujetos que act\u00faen como agentes de informaci\u00f3n deber\u00e1n contar con la respectiva Clave Fiscal\u00bb para poder realizarlo.<\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\">\u00a0<\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\">Entre los datos requeridos por el organismo de control se encuentran: \u00abconstituci\u00f3n inicial de fideicomisos; ingresos y egresos de fiduciantes y\/o beneficiarios, que se produzcan con posterioridad al inicio\u00bb y en caso \u00abde tratarse de fideicomisos financieros, deber\u00e1 detallarse el resultado de la suscripci\u00f3n o colocaci\u00f3n\u00bb.<\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\">\u00a0<\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\">Adem\u00e1s, se deber\u00e1 informar sobre \u00abtransferencias o cesiones gratuitas u onerosas de participaciones o derechos en fideicomisos, entregas de bienes efectuadas a fideicomisos, con posterioridad a su constituci\u00f3n; modificaciones al contrato inicial; asignaci\u00f3n de beneficios, y extinci\u00f3n de contratos de fideicomisos\u00bb.<\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\">\u00a0<\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\">Esas obligaciones tambi\u00e9n comprenden a los \u00absujetos residentes en el pa\u00eds que act\u00faen como fiduciarios en fideicomisos constituidos en el exterior; a los sujetos residentes en el pa\u00eds que act\u00faen como fiduciantes y\/o beneficiarios en fideicomisos constituidos en el exterior, \u00fanicamente por las operaciones relacionadas con sus respectivas participaciones, y a los vendedores o cedentes y adquirentes o cesionarios de participaciones en fideicomisos constituidos en el pa\u00eds\u00bb.<\/p>\n","protected":false},"excerpt":{"rendered":"<p><span id=\"internal-source-marker_0.7465718903113157\" style=\"color: #000000; font-family: \\'Times New Roman\\'; line-height: normal; font-size: medium;\"><span style=\"font-size: 16px; color: #3366ff; background-color: transparent; font-weight: normal; vertical-align: baseline; white-space: pre-wrap;\">A partir de julio encargados de fideicomisos deber\u00e1n informar sus movimientos a la AFIP <\/span><\/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-71973","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\/71973","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=71973"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/71973\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=71973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=71973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=71973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}