{"id":73187,"date":"2016-05-30T15:32:07","date_gmt":"2016-05-30T18:32:07","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/retenciones-suben-los-minimos\/"},"modified":"2016-05-30T15:32:07","modified_gmt":"2016-05-30T18:32:07","slug":"retenciones-suben-los-minimos","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/retenciones-suben-los-minimos\/","title":{"rendered":"RETENCIONES: SUBEN LOS M\u00cdNIMOS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><span style=\"font-weight: 400;\">Se modifica a partir del 1\u00b0\/06\/2016 el R\u00e9gimen General de Retenci\u00f3n. Suben \u00a0los montos <\/span><b>NO<\/b><span style=\"font-weight: 400;\"> sujetos a retenci\u00f3n.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><span style=\"font-weight: 400;\"> Por RESOLUCI\u00d3N GENERAL (AFIP) N\u00b0 3884, se incrementan a partir del 1\u00b0\/06\/2016 los montos m\u00ednimos <\/span><span style=\"font-weight: 400;\">no sujetos a retenci\u00f3n<\/span><span style=\"font-weight: 400;\"> del impuesto, seg\u00fan el siguiente detalle:<\/span><\/span><\/p>\n<ul style=\"list-style-type: circle; text-align: justify;\">\n<li style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Enajenaci\u00f3n de bienes muebles y bienes de cambio -Anexo II, inc. f)-: $ 100.000.-<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Transferencia temporaria o definitiva de derechos de llave, marcas, patentes de invenci\u00f3n, regal\u00edas, concesiones y similares -Anexo II, inc. g)-: $ 100.000.-<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Locaciones de obra y\/o servicios no ejecutados en relaci\u00f3n de dependencia no mencionados expresamente en otros apartados -Anexo II, inc. i)-: $ 30.000.-<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Honorarios de director de sociedades an\u00f3nimas, s\u00edndico, fiduciario, socios administradores y similares -Anexo II, inc. k)-: $30.000.-<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Profesiones liberales, corredores, viajantes y despachantes de aduana -Anexo II, inc. k)-: $7.500.-<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Operaciones de transporte de carga nacional e internacional -Anexo II, inc. l)-: $30.000.-<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Alquileres o arrendamientos de bienes muebles e inmuebles urbanos y rurales -Anexo II, inc. b), ptos. 1, 2 y 3-: $5.000.-<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Beneficios y\/o rescates de planes de seguro de retiro privado -Anexo II, incs. o) y p)-: $7.500.-<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Intereses por operaciones no comprendidas en entidades financieras -Anexo II, inc. a), pto. 2-: $3.500.-<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Comisiones u otras retribuciones por la actividad de comisionista, rematador, consignatario y dem\u00e1s auxiliares de comercio -Anexo II, inc. j)-: $7.500.-<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Regal\u00edas -Anexo II, inc. c)-; inter\u00e9s accionario, excedentes y retornos distribuidos entre asociados, cooperativas -Anexo II, inc. d)-; obligaciones de no hacer -Anexo II, inc. e)-: $3.500.-<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Pagos realizados por administraciones descentralizadas o fondos fijos: $11.000.-<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Explotaci\u00f3n de derechos de autor -Anexo II, inc. h)-: $10.000.-<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Subsidios abonados por los Estados Nacional, provincial, municipal o de CABA en concepto de enajenaci\u00f3n de bienes muebles y bienes de cambio -Anexo II, inc. q)-: $34.000.-<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Subsidios abonados por los Estados Nacional, provincial, municipal o de CABA en concepto de locaciones de obra y\/o servicios -Anexo II, inc. r)-: $14.000.-<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Los nuevos montos m\u00ednimos resultan de aplicaci\u00f3n para los pagos que se efect\u00faen desde el 1\u00b0\/6\/2016, aun cuando correspondan a operaciones realizadas con anterioridad a la citada fecha.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-size: 12pt;\"><span style=\"font-family: arial, helvetica, sans-serif;\">En otro orden, se incrementa de $ 20.- a $ 90.- el importe m\u00ednimo de retenci\u00f3n y de $ 100.- a $ 450.- para el caso de alquileres de inmuebles urbanos percibidos por beneficiarios no inscriptos en ganancias -art. 29, RG (AFIP) 830-; se incrementa a $ 200.000.000.- \u00a0el importe de ingresos brutos operativos para poder acceder al r\u00e9gimen excepcional de ingreso de las retenciones -Anexo VII, RG (AFIP) 830-; y a $ 50.000.- el importe de las ganancias por explotaciones de derechos de autor que no sufrir\u00e1n retenciones -art. 28, RG (AFIP) 830-.<\/span> <\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Se modifica a partir del 1\u00b0\/06\/2016 el R\u00e9gimen General de Retenci\u00f3n. Suben  los montos NO sujetos a retenci\u00f3n.<br \/>\nPor RESOLUCI\u00d3N GENERAL (AFIP) N\u00b0 3884, se incrementan a partir del 1\u00b0\/06\/2016 los montos m\u00ednimos no sujetos a retenci\u00f3n del impuesto, seg\u00fan el siguiente detalle:<\/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-73187","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\/73187","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=73187"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73187\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=73187"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=73187"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=73187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}