{"id":75978,"date":"2022-08-19T09:38:42","date_gmt":"2022-08-19T12:38:42","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/ganancias-sociedades-nuevo-anticipo-extraordinario\/"},"modified":"2022-08-19T09:38:42","modified_gmt":"2022-08-19T12:38:42","slug":"ganancias-sociedades-nuevo-anticipo-extraordinario","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/ganancias-sociedades-nuevo-anticipo-extraordinario\/","title":{"rendered":"GANANCIAS SOCIEDADES: NUEVO ANTICIPO EXTRAORDINARIO"},"content":{"rendered":"<p style=\"text-align: justify;\" align=\"justify\"><span style=\"color: #3366ff; font-family: verdana, geneva, sans-serif; font-size: 14pt;\">La AFIP reglament\u00f3 una nueva carga para algunas empresas, que no estaba dentro de ninguna planificaci\u00f3n financiera, y que grava a quienes ganaron m\u00e1s de $100.000.000 independientemente de si son resultados normales o si provienen de ventajas imprevistas.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 14pt;\">Se hab\u00eda anunciado un gravamen para empresas beneficiadas por el conflicto de Rusia y Ucrania, como las actividades de petr\u00f3leo y gas, agropecuarias, alimenticias y mineras. Pero s\u00f3lo se tuvo en cuenta el monto del impuesto determinado.<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 14pt;\">La Resoluci\u00f3n, determina que cualquier empresa cuyo Impuesto Determinado en la Declaraci\u00f3n Jurada del Per\u00edodo Fiscal 2021 o 2022 sea igual o superior a $100 millones estar\u00e1 obligada a pagar un anticipo adicional, extraordinario y por \u00fanica vez, del 15%, y si supera los $300.000.000, deber\u00e1 pagar un anticipo adicional del 25%, sin aplicar la reducci\u00f3n de los quebrantos impositivos.<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 14pt;\">Quedan excluidas las empresas que posean un certificado de exenci\u00f3n del impuesto a las ganancias.<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 14pt;\">Adem\u00e1s, si el ingreso del anticipo extraordinario genera un saldo a favor o si la empresa posee un saldo a favor de libre disponibilidad, no podr\u00e1 utilizarlo para cancelar este nuevo anticipo.<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 14pt;\">El pago a cuenta determinado conforme el procedimiento descripto, ser\u00e1 abonado en 3 cuotas iguales y consecutivas.<\/span><\/p>\n<p align=\"justify\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-75979\" src=\"https:\/\/novait.com.ar\/iulianodemo\/wp-content\/uploads\/2026\/04\/imagen3-2.png2022\/08\/GANANCIAS-SOCIEDADES-NUEVO-ANTICIPO-EXTRAORDINARIO-1.png\" alt=\"\" width=\"788\" height=\"346\" srcset=\"https:\/\/novait.com.ar\/iulianodemo\/wp-content\/uploads\/2022\/08\/GANANCIAS-SOCIEDADES-NUEVO-ANTICIPO-EXTRAORDINARIO-1.png 788w, https:\/\/novait.com.ar\/iulianodemo\/wp-content\/uploads\/2022\/08\/GANANCIAS-SOCIEDADES-NUEVO-ANTICIPO-EXTRAORDINARIO-1-300x132.png 300w, https:\/\/novait.com.ar\/iulianodemo\/wp-content\/uploads\/2022\/08\/GANANCIAS-SOCIEDADES-NUEVO-ANTICIPO-EXTRAORDINARIO-1-768x337.png 768w\" sizes=\"(max-width: 788px) 100vw, 788px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La AFIP reglament\u00f3 una nueva carga para algunas empresas, que no estaba dentro de ninguna planificaci\u00f3n financiera, y que grava a quienes ganaron m\u00e1s de $100.000.000 independientemente de si son resultados normales o si provienen de ventajas imprevistas.<\/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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