{"id":72850,"date":"2014-11-20T12:51:30","date_gmt":"2014-11-20T15:51:30","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/deduccion-de-ganancias-prohibida\/"},"modified":"2014-11-20T12:51:30","modified_gmt":"2014-11-20T15:51:30","slug":"deduccion-de-ganancias-prohibida","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/deduccion-de-ganancias-prohibida\/","title":{"rendered":"DEDUCCI\u00d3N DE GANANCIAS PROHIBIDA"},"content":{"rendered":"<p><span style=\"color: #3366ff; font-size: 12pt; font-family: verdana, geneva;\">AFIP elimina la posibilidad de deducci\u00f3n de p\u00e9rdidas en las operaciones con d\u00f3lar bolsa<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">La Administraci\u00f3n Federal de Ingresos P\u00fablicos (AFIP), aclar\u00f3 hoy que no son deducibles en el Impuesto a las Ganancias las p\u00e9rdidas extraordinarias surgidas por las diferencias negativas de las operaciones de cambio entre el \u201cd\u00f3lar bolsa\u201d o \u201cd\u00f3lar MEP\u201d y el oficial.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Mediante la Circular N\u00ba 5, publicada hoy en el Bolet\u00edn Oficial, la AFIP indic\u00f3 que \u00abse ha detectado que determinados contribuyentes implementan planificaciones fiscales nocivas tendientes a evadir el pago del impuesto a las ganancias\u00bb. Seg\u00fan el titular del organismo, Ricardo Echegaray, \u00abesta operatoria es un ardid cuyo \u00fanico objetivo es realizar una planificaci\u00f3n fiscal nociva que busca evadir el pago del Impuesto a las Ganancias sin una raz\u00f3n fundada y abusando de la Ley\u00bb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">La medida, publicada hoy en el Bolet\u00edn Oficial, surge a partir de que la AFIP detect\u00f3 mediante acciones operativas y cruces sist\u00e9micos de sus bases de datos que los agentes del mercado financiero ofrecen a los contribuyentes un \u201cproducto\u201d para evadir el pago del impuesto a las ganancias mediante la operatoria de d\u00f3lar MEP (o bolsa) generando perdidas autogeneradas por las diferencias negativas de las operaciones de cambio entre el \u201cd\u00f3lar bolsa\u201d o \u201cd\u00f3lar MEP\u201d y el oficial.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Sin embargo esta p\u00e9rdida que se autogenera el contribuyente no cumple con los requisitos necesarios para ser deducible en el Impuesto a las Ganancias ya que no se encuentra vinculada con la obtenci\u00f3n, mantenimiento ni conservaci\u00f3n de ganancias gravadas por dicho impuesto, ni -aun trat\u00e1ndose de p\u00e9rdidas extraordinarias- obedecen a situaciones de fuerza mayor o caso fortuito.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">\u201cEsta medida se enmarca dentro de las acciones iniciadas en el WP 11 \u2018Planificaci\u00f3n Fiscal Agresiva\u2019 en el Comit\u00e9 de Asuntos Fiscales de la \u2018OCDE\u2019 (Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3mico) que se encuentra abocado al desarrollo de las acciones destinadas a limitar la erosi\u00f3n de la base imponible del impuesto a las ganancias por medio de deducciones de otros pagos financieros\u201d, agreg\u00f3 Echegaray.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\"><strong>Fuente: Info News<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p><span style=\"color: #3366ff; font-size: 12pt; font-family: verdana, geneva;\">AFIP elimina la posibilidad de deducci\u00f3n de p\u00e9rdidas en las operaciones con d\u00f3lar bolsa<\/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-72850","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\/72850","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=72850"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/72850\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=72850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=72850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=72850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}