{"id":72001,"date":"2011-11-09T02:16:26","date_gmt":"2011-11-09T05:16:26","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/ingresos-brutos-arba-baja-tasas\/"},"modified":"2011-11-09T02:16:26","modified_gmt":"2011-11-09T05:16:26","slug":"ingresos-brutos-arba-baja-tasas","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/ingresos-brutos-arba-baja-tasas\/","title":{"rendered":"INGRESOS BRUTOS: ARBA BAJA TASAS"},"content":{"rendered":"

Se puede requerir la reducci\u00f3n o la atenuaci\u00f3n de las al\u00edcuotas, si hay saldos a favor <\/span><\/p>\n

Los contribuyentes del Impuesto sobre los Ingresos Brutos que acrediten la generaci\u00f3n de saldos a su favor, podr\u00e1n requerir ante Arba la evaluaci\u00f3n de las al\u00edcuotas aplicables en el marco de los reg\u00edmenes de recaudaci\u00f3n que los alcancen.<\/p>\n

Formas y condiciones:<\/p>\n

a) Reducci\u00f3n total o parcial de las al\u00edcuotas de percepci\u00f3n y\/o retenci\u00f3n de cualquiera de los reg\u00edmenes generales o especiales de recaudaci\u00f3n, a\u00fan los de retenci\u00f3n sobre acreditaciones bancarias, cuando la sumatoria de la diferencia entre los importes retenidos y\/o percibidos y el impuesto declarado por el contribuyente, en los tres meses vencidos al mes anterior de la solicitud, supere en dos veces al promedio mensual del impuesto declarado en dicho periodo.<\/p>\n

b) Atenuaci\u00f3n de las al\u00edcuotas dispuestas para los reg\u00edmenes generales de percepci\u00f3n o retenci\u00f3n, cuando se generen saldos a favor, pero la sumatoria prevista en el p\u00e1rrafo anterior no supere en dos veces al promedio mensual del impuesto declarado y exista preeminencia de deducciones generadas por los citados reg\u00edmenes generales.<\/p>\n

Requisitos:<\/p>\n

1) Encontrarse inscriptos en el Impuesto sobre los Ingresos Brutos en la Provincia de Buenos Aires.<\/p>\n

2) Haber cumplido con la presentaci\u00f3n de las declaraciones juradas del impuesto, correspondientes a los doce (12) meses anteriores a la fecha en la que se presente la solicitud, o bien de las que haya correspondido presentar en el supuesto que el contribuyente inicie posteriormente la actividad o sea excluido del r\u00e9gimen de liquidaci\u00f3n de anticipos por la Autoridad de Aplicaci\u00f3n, previsto en la Resoluci\u00f3n Normativa N\u00b0 111\/08 y modificatorias. (Contribuyentes de arbanet est\u00e1n excluidos)<\/p>\n

3) Que del an\u00e1lisis conjunto de las declaraciones juradas presentadas por el contribuyente y las retenciones y\/o percepciones informadas por los agentes de recaudaci\u00f3n, en el per\u00edodo comprendido por los tres meses vencidos al mes anterior de la solicitud, surja como resultado saldo generado a su favor.<\/p>\n","protected":false},"excerpt":{"rendered":"

Se puede requerir la reducci\u00f3n o la atenuaci\u00f3n de las al\u00edcuotas, si hay saldos a favor<\/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-72001","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\/72001","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=72001"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/72001\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=72001"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=72001"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=72001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}