{"id":73890,"date":"2018-06-11T17:25:08","date_gmt":"2018-06-11T20:25:08","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/afip-menor-presion-fiscal\/"},"modified":"2018-06-11T17:25:08","modified_gmt":"2018-06-11T20:25:08","slug":"afip-menor-presion-fiscal","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/afip-menor-presion-fiscal\/","title":{"rendered":"AFIP: \u00a0MENOR PRESI\u00d3N FISCAL"},"content":{"rendered":"<h4 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva; color: #3366ff;\">AFIP cambi\u00f3 de criterio para valuar inmuebles en la Ciudad de Buenos Aires, respecto de la Valuaci\u00f3n Fiscal contenida en las boletas de ABL, abandonando el factor multiplicador, que pod\u00eda resultar superior al valor de mercado, en algunos casos.<\/span><\/h4>\n<p><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">La AFIP cambi\u00f3 el criterio respecto a la valuaci\u00f3n de inmuebles en la Ciudad de Buenos Aires, para la determinaci\u00f3n del impuesto a los Bienes Personales.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">En la Ciudad Aut\u00f3noma de Buenos Aires, las boletas del impuesto inmobiliario (ABL), adem\u00e1s de la Valuaci\u00f3n Fiscal Homog\u00e9nea (VFH), informan un n\u00famero definido como la Unidad de Sustentabilidad Contributiva (USC) y que, hasta ahora, siempre fue 4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">La controversia era si, para comparar con el precio de compra y a los fines de la declaraci\u00f3n patrimonial, hab\u00eda que tomar simplemente la VFH o multiplicar su valor por 4. El criterio fiscal insist\u00eda con que a pesar de que la normativa hablaba de Valuaci\u00f3n Fiscal, el valor a computar era el de la USC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Nuestro Estudio, nunca comparti\u00f3 el criterio del Fisco y en las declaraciones juradas que liquidamos, siempre se utiliz\u00f3 la Valuaci\u00f3n Fiscal Homog\u00e9nea.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Ahora, la AFIP emiti\u00f3 el dictamen 1\/2018 en el que establece y confirma que el valor a considerar es el de la valuaci\u00f3n fiscal simple.<\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>AFIP cambi\u00f3 de criterio para valuar inmuebles en la Ciudad de Buenos Aires, respecto de la Valuaci\u00f3n Fiscal contenida en las boletas de ABL, abandonando el factor multiplicador, que pod\u00eda resultar superior al valor de mercado, en algunos casos.<\/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 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