{"id":76479,"date":"2024-07-18T13:09:41","date_gmt":"2024-07-18T16:09:41","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/afip-reglamento-el-blanqueo-y-el-regimen-especial-de-bienes-personales\/"},"modified":"2024-07-18T13:09:41","modified_gmt":"2024-07-18T16:09:41","slug":"afip-reglamento-el-blanqueo-y-el-regimen-especial-de-bienes-personales","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/afip-reglamento-el-blanqueo-y-el-regimen-especial-de-bienes-personales\/","title":{"rendered":"AFIP REGLAMENT\u00d3 EL BLANQUEO Y EL R\u00c9GIMEN ESPECIAL DE BIENES PERSONALES"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: helvetica; color: #3366ff;\">La AFIP reglament\u00f3 la Ley 27.743 de \u00abMedidas Fiscales Paliativas y Relevantes\u201d. El blanqueo permite adherir a residentes y no residentes si deciden su regreso al amparo de este r\u00e9gimen.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica;\"><b>Qu\u00e9 se blanquea y cu\u00e1nto cuesta?<\/b><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Activos y tenencias al 31\/12\/2023<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Valuados en U$S y ubicados en el pa\u00eds o el exterior<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Quedaron incluidas las criptomonedas y bienes en general<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Los activos de hasta U$D 100.000 pagan tasa: 0%. L\u00edmite para familiares<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Las tenencias actuales pagar\u00e1n Tasa 0% si se depositan en Cuentas Especiales hasta el 31\/12\/2025, o se destinan a inversiones que determinar\u00e1 el Ministerio de Econom\u00eda<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Si el activo a blanquear supera los U$D 100.000, al\u00edcuotas progresivas: del 5%, 10% y 15%,\u00a0sobre excedente<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: helvetica;\">\u00a05% los que adhieran antes del 30\/11\/24<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: helvetica;\">10% los que adhieran antes del 31\/01\/25<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: helvetica;\">15% los que adhieran antes del 30\/04\/25<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">El impuesto se paga en U$S\u00a0<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Se debe adelantar el 75% en cada acogimiento.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Si hay un error en el c\u00e1lculo del 75%, en lugar del 25% se pagar\u00e1 el doble: 50%.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Libera de acciones civiles y penales sobre lo exteriorizado<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">No incluye activos en \u201cPara\u00edsos Fiscales\u201d<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: helvetica;\">Condiciones:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Fecha de vencimiento de la DDJJ 30\/04\/2025, prorrogable al 31\/07\/2025<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Contribuyentes residentes, o que hayan tenido residencia, al 31\/12\/2023<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: helvetica;\">Importante:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Tener cuenta bancaria local, para poder abrir cuenta especial para depositar efectivo $ o U$S<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica;\"><b>C\u00f3mo es el R\u00e9gimen Especial de Bienes Personales?<\/b><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Contribuyentes personas o sucesiones, residentes o que tuvieron residencia hasta el 31\/12\/2023<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Incluye el IBBPP unificando per\u00edodos fiscales 2024 a 2027 inclusive, para quienes blanquear\u00e1n en 2024<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Incluye el IBBPP unificando per\u00edodos fiscales 2023 a 2027 inclusive, para quienes no blanquearon<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Exime presentar DDJJ del IBBPP por esos per\u00edodos<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Otorga estabilidad fiscal a los acogidos hasta el per\u00edodo 2038<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: helvetica;\">Condiciones:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Fecha de vencimiento de la DDJJ al 31\/07\/2024, prorrogable al 31\/09\/2024<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Tasa: 0,45% sobre el total unificado de los 4 o 5 per\u00edodos incluidos<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Se debe adelantar el 75% en cada acogimiento.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Si hay un error en el c\u00e1lculo del 75%, en lugar del 25% se pagar\u00e1 el doble: 50%.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Estabilidad fiscal hasta 2027\u00a0y tasa m\u00e1xima de IBBPP de 2028 a 2038 del 0,25%\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica;\">Donaciones y otras liberalidades, tendr\u00e1n un tratamiento especial hasta 2027.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La AFIP reglament\u00f3 la Ley 27.743 de \u00abMedidas Fiscales Paliativas y Relevantes\u201d. El blanqueo permite adherir a residentes y no residentes si deciden su regreso al amparo de este r\u00e9gimen.<\/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-76479","post","type-post","status-publish","format-standard","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/76479","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=76479"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/76479\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=76479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=76479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=76479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}