{"id":72911,"date":"2015-11-04T14:18:03","date_gmt":"2015-11-04T17:18:03","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/corte-suprema-a-favor-de-afip\/"},"modified":"2015-11-04T14:18:03","modified_gmt":"2015-11-04T17:18:03","slug":"corte-suprema-a-favor-de-afip","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/corte-suprema-a-favor-de-afip\/","title":{"rendered":"CORTE SUPREMA: A FAVOR DE AFIP"},"content":{"rendered":"

Por la omisi\u00f3n de retener la Corte Suprema avala la impugnaci\u00f3n de un gasto.<\/span><\/p>\n

La cuesti\u00f3n a resolver era si resultaba procedente que el Fisco impugnase, en el balance fiscal, un gasto efectuado con fundamento en que el contribuyente omiti\u00f3 actuar como agente de retenci\u00f3n.<\/span><\/p>\n

El M\u00e1ximo Tribunal (SAN JUAN SA C\/DGI – CSJN – 27\/10\/2015) destaca que m\u00e1s all\u00e1 de que se encuentre probado que el gasto existi\u00f3 y que los bienes de cambio fueron adquiridos por la empresa, ello no invalida la figura penal aplicada -art. 40, LIG-, que persigue la represi\u00f3n de la conducta il\u00edcita de omisi\u00f3n de actuar como agente de retenci\u00f3n con un alcance eminentemente punitivo, por lo que dicha sanci\u00f3n resulta procedente.<\/span><\/p>\n

Este fallo, deja de lado la interpretaci\u00f3n que permit\u00eda la deducci\u00f3n, previa comprobaci\u00f3n de la existencia de realidad econ\u00f3mica del gasto a deducir, para imponer la formalidad de la retenci\u00f3n como l\u00edmite a esa deducci\u00f3n, con lo cual, las empresas con estructuras administrativas de baja formalidad, ver\u00e1n incrementadas fuertemente sus contingencias impositivas.<\/span><\/p>\n

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

Por la omisi\u00f3n de retener la Corte Suprema avala la impugnaci\u00f3n de un gasto.<\/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-72911","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\/72911","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=72911"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/72911\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=72911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=72911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=72911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}