{"id":73870,"date":"2018-05-19T18:44:35","date_gmt":"2018-05-19T21:44:35","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/afip-cambio-en-el-impuesto-a-los-debitos-y-creditos-bancarios\/"},"modified":"2018-05-19T18:44:35","modified_gmt":"2018-05-19T21:44:35","slug":"afip-cambio-en-el-impuesto-a-los-debitos-y-creditos-bancarios","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/afip-cambio-en-el-impuesto-a-los-debitos-y-creditos-bancarios\/","title":{"rendered":"AFIP: CAMBIO EN EL IMPUESTO A LOS DEBITOS Y CREDITOS BANCARIOS"},"content":{"rendered":"<h4 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva; color: #3366ff;\">Se podr\u00e1 deducir de los anticipos y declaraci\u00f3n jurada.<\/span><\/h4>\n<p><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Con fecha 07 de mayo a trav\u00e9s del decreto 409\/2018, se modifican los porcentajes del Impuesto sobre los Cr\u00e9ditos y D\u00e9bitos en Cuentas Bancarias computables como pago a cuenta de Impuesto a las Ganancias, Ganancia M\u00ednima Presunta.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Los contribuyentes alcanzados por la tasa del seis por mil (6\u2030), podr\u00e1n computar como cr\u00e9dito de impuestos a las Ganancias y GMP, el 33% de los importes liquidados y percibidos por el agente de percepci\u00f3n en concepto del presente gravamen.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">El decreto 409\/2018 agrega: Cuando los hechos imponibles se encontraren alcanzados a una al\u00edcuota menor a las indicadas en los p\u00e1rrafos precedentes, el c\u00f3mputo como cr\u00e9dito de impuestos ser\u00e1 del 20 por ciento. Esto nos lleva a presumir que la al\u00edcuota del mencionado gravamen ser\u00e1 reducida en el corto plazo quedando en el dos por mil (2\u2030) a cr\u00e9ditos y en cuatro por mil (4\u2030) a los d\u00e9bitos.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">El c\u00f3mputo del cr\u00e9dito podr\u00e1 efectuarse en la declaraci\u00f3n jurada anual, o sus respectivos anticipos. El remanente no compensado no podr\u00e1 ser objeto, en ninguna circunstancia, de compensaci\u00f3n con otros grav\u00e1menes a cargo del contribuyente o de solicitudes de reintegro o transferencia a favor de terceros, pudiendo trasladarse, hasta su agotamiento, a otros per\u00edodos fiscales de los citados tributos.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Se podr\u00e1 deducir de los anticipos y declaraci\u00f3n jurada.<\/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-73870","post","type-post","status-publish","format-standard","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73870","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=73870"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73870\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=73870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=73870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=73870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}