{"id":73885,"date":"2018-05-30T14:30:02","date_gmt":"2018-05-30T17:30:02","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/afip-revaluo-de-activos\/"},"modified":"2018-05-30T14:30:02","modified_gmt":"2018-05-30T17:30:02","slug":"afip-revaluo-de-activos","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/afip-revaluo-de-activos\/","title":{"rendered":"AFIP: REVAL\u00daO DE ACTIVOS"},"content":{"rendered":"

Por este mecanismo, se pueden revaluar activos (siempre que no est\u00e9n totalmente amortizados) para morigerar el impacto del Impuesto a las Ganancias por falta de ajuste por inflaci\u00f3n, con un tasa de impuesto de entre el 8% y el 15%.<\/span><\/p>\n

Los puntos m\u00e1s importantes del r\u00e9gimen se muestran a continuaci\u00f3n con un cuadro por fecha de cierre de balance y planes de pago con anticipos y cantidad de cuotas especiales para PyMEs, y un resumen de los l\u00edmites de la normativa.<\/span><\/p>\n

FECHAS DE VENCIMIENTO PARA EL EJERCICIO DE LA OPCI\u00d3N<\/span><\/p>\n

La opci\u00f3n podr\u00e1 ejercerse hasta las fechas que, seg\u00fan el mes en que se produzca el cierre del ejercicio – registrado en el Sistema Registral al 30 de diciembre de 2017 – se indican seguidamente:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Cierre de ejercicio\u00a0o a\u00f1o fiscal<\/span><\/td>\nVencimiento para el ejercicio de la opci\u00f3n<\/span><\/td>\n<\/tr>\n
dic-17<\/span><\/td>\n28\/08\/2018<\/span><\/td>\n<\/tr>\n
ene-18<\/span><\/td>\n29\/09\/2018<\/span><\/td>\n<\/tr>\n
feb-18<\/span><\/td>\n30\/10\/2018<\/span><\/td>\n<\/tr>\n
mar-18<\/span><\/td>\n31\/10\/2018<\/span><\/td>\n<\/tr>\n
abr-18<\/span><\/td>\n31\/10\/2018<\/span><\/td>\n<\/tr>\n
may-18<\/span><\/td>\n30\/11\/2018<\/span><\/td>\n<\/tr>\n
jun-18<\/span><\/td>\n28\/12\/2018<\/span><\/td>\n<\/tr>\n
jul-18<\/span><\/td>\n31\/01\/2019<\/span><\/td>\n<\/tr>\n
ago-18<\/span><\/td>\n28\/02\/2019<\/span><\/td>\n<\/tr>\n
sep-18<\/span><\/td>\n29\/03\/2019<\/span><\/td>\n<\/tr>\n
oct-18<\/span><\/td>\n30\/04\/2019<\/span><\/td>\n<\/tr>\n
nov-18<\/span><\/td>\n31\/05\/2019<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

FORMAS DE INGRESO DEL IMPUESTO ESPECIAL<\/span><\/h4>\n

El mismo podr\u00e1 efectuarse mediante las modalidades que se indican a continuaci\u00f3n:<\/span><\/p>\n

a) Transferencia electr\u00f3nica de fondos.<\/span><\/p>\n

b) Transferencia bancaria internacional.<\/span><\/p>\n

c) Un plan de facilidades de pago, con las condiciones que se detallan a continuaci\u00f3n:<\/span><\/p>\n

Contribuyentes PYMES: Anticipo 10% Hasta 9 cuotas \u00a0\u00a0Tasa mensual: 1,50%<\/span><\/p>\n

Resto de los Contribuyentes: Anticipo 20% \u00a0Hasta 4 cuotas Tasa mensual: 1,50%<\/span><\/p>\n

LIMITES DE LA NORMATIVA<\/span><\/h4>\n

Se habilita la opci\u00f3n de aplicar factores de reval\u00fao para los ejercicios fiscales con cierre durante 2018 en base al \u00edndice IPIM.<\/span>
\nEn caso de que el contribuyente optare por el m\u00e9todo de \u201crevaluaci\u00f3n independiente\u201d, el mismo deber\u00e1 aplicarse SOBRE TODOS los bienes de la categor\u00eda (Ej.: Todos los inmuebles, todas las m\u00e1quinas, etc.) El informe de valuaci\u00f3n deber\u00e1 estar certificado por la entidad u organismo de contralor de la matr\u00edcula respectiva.<\/span>
\nLa confirmaci\u00f3n del ejercicio de la opci\u00f3n prevista por la norma produce autom\u00e1ticamente el renunciamiento y el desistimiento a promover cualquier proceso judicial o administrativo por el cual se reclame, con fines impositivos, la aplicaci\u00f3n de procedimientos de actualizaci\u00f3n.<\/span>
\nLa mayor eficiencia impositiva se logra manteniendo el bien durante 2 a\u00f1os.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Por este mecanismo, se pueden revaluar activos (siempre que no est\u00e9n totalmente amortizados) para morigerar el impacto del Impuesto a las Ganancias por falta de ajuste por inflaci\u00f3n, con un tasa de impuesto de entre el 8% y el 15%.<\/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-73885","post","type-post","status-publish","format-standard","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73885","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=73885"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73885\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=73885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=73885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=73885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}