{"id":73843,"date":"2018-02-14T08:40:10","date_gmt":"2018-02-14T11:40:10","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/escribanos-retencion-del-iti\/"},"modified":"2018-02-14T08:40:10","modified_gmt":"2018-02-14T11:40:10","slug":"escribanos-retencion-del-iti","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/escribanos-retencion-del-iti\/","title":{"rendered":"ESCRIBANOS: RETENCION DEL ITI"},"content":{"rendered":"<h4 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva; color: #3366ff;\">Los escribanos no pueden retener m\u00e1s el ITI (Impuesto a la Transferencia de Inmuebles) para los inmuebles adquiridos con fecha 01\/01\/2018 o posterior.<\/span><\/h4>\n<p><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">La Resoluci\u00f3n 4190-E (AFIP) dispone como punto m\u00e1s importante, que los escribanos no deber\u00e1n actuar como Agentes de Retenci\u00f3n de Impuesto a las Ganancias que dispone la Reforma Tributaria (impuesto a las ganancias por ventas de inmuebles adquiridos a partir del 01\/01\/2018).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Esto sucede porque a partir de esa fecha los inmuebles pueden estar gravados al 15% en sus utilidades.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Para mayor claridad, se debe tener en cuenta lo siguiente:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Venta de Inmuebles personas humanas o sucesi\u00f3n indivisa, adquiridos con anterioridad al 01\/01\/2018, se deben practicar retenciones conforme se ven\u00eda practicando antes de la reforma tributaria, es decir ITI o Ganancias seg\u00fan corresponda.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Venta de inmuebles por empresas (sociedades y explotaciones unipersonales), venta de inmuebles rurales con explotaci\u00f3n, sometimiento y venta de unidades sometidos al R\u00e9gimen de Propiedad Horizontal: debe retenerse el 3% de Ganancias tal como se ven\u00eda haciendo, sin importar la fecha de adquisici\u00f3n del inmueble que se vende (se aplica la RG 2139\/2006, anterior a la Reforma Tributaria).<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Venta de inmuebles por persona humana o sucesi\u00f3n indivisa, que vende un inmueble adquirido a partir del 01\/01\/2018, si bien el acto queda gravado en cabeza del vendedor con la al\u00edcuota del 15% sobre el resultado de la venta, el escribano no debe actuar como Agente de Retenci\u00f3n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Los escribanos no pueden retener m\u00e1s el ITI (Impuesto a la Transferencia de Inmuebles) para los inmuebles adquiridos con fecha 01\/01\/2018 o posterior.<\/p>\n","protected":false},"author":2,"featured_media":0,"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-73843","post","type-post","status-publish","format-standard","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73843","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=73843"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73843\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=73843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=73843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=73843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}