{"id":76837,"date":"2026-01-05T14:24:04","date_gmt":"2026-01-05T17:24:04","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/arca-se-actualizan-multas-y-topes-de-penal-tributario\/"},"modified":"2026-01-05T14:24:04","modified_gmt":"2026-01-05T17:24:04","slug":"arca-se-actualizan-multas-y-topes-de-penal-tributario","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/arca-se-actualizan-multas-y-topes-de-penal-tributario\/","title":{"rendered":"ARCA: SE ACTUALIZAN MULTAS Y TOPES DE PENAL TRIBUTARIO"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: helvetica; color: #3366ff;\">La nueva ley 2779, elimina las multas autom\u00e1ticas, actualiza muy fuertemente los montos y eleva los montos punibles para juzgar la evasi\u00f3n fiscal.\u00a0<\/span><!--more--><\/p>\n<ol style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: helvetica;\"><b>MULTAS:<\/b><\/span><\/li>\n<\/ol>\n<ol style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ol style=\"text-align: justify; list-style-type: lower-alpha;\">\n<li aria-level=\"2\"><span style=\"font-weight: 400; font-family: helvetica;\">No hay multas autom\u00e1ticas. ARCA debe recordar el vencimiento de la presentaci\u00f3n.<\/span><\/li>\n<li aria-level=\"2\"><span style=\"font-weight: 400; font-family: helvetica;\">Sin embargo, se pueden generar inspecciones por falta de presentaci\u00f3n en t\u00e9rmino.<\/span><\/li>\n<li aria-level=\"2\"><span style=\"font-weight: 400; font-family: helvetica;\">Fuertes incrementos:<\/span>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"2\"><span style=\"font-family: helvetica;\"><b>Omisi\u00f3n de presentaci\u00f3n de declaraci\u00f3n jurada (Personas Humanas)<\/b><span style=\"font-weight: 400;\">: antes de $ 200, ahora de $ 220.000<\/span><\/span><\/li>\n<li aria-level=\"2\"><span style=\"font-family: helvetica;\"><b>Omisi\u00f3n de presentaci\u00f3n de declaraci\u00f3n jurada (Personas Jur\u00eddicas)<\/b><span style=\"font-weight: 400;\">: antes de $ 400, ahora de $ 440.000<\/span><\/span><\/li>\n<li aria-level=\"2\"><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/li>\n<li><b style=\"font-family: helvetica;\">R\u00c9GIMEN PENAL TRIBUTARIO<\/b>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: helvetica;\"><b>Evasi\u00f3n Simple<\/b><span style=\"font-weight: 400;\">: el monto m\u00ednimo para la configuraci\u00f3n del delito sube de <\/span><b>$ 1.500.000 a $ 100.000.000 por tributo y ejercicio.<\/b><\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-family: helvetica;\"><b>Evasi\u00f3n Agravada<\/b><span style=\"font-weight: 400;\">: el umbral se eleva de <\/span><b>$15.000.000 a $1.000.000.000.<\/b><\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-family: helvetica;\"><b>Retenci\u00f3n de Aportes de la Seguridad Social: <\/b><span style=\"font-weight: 400;\">el monto mensual se eleva de <\/span><b>$200.000 a $7.000.000.<\/b><\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-family: helvetica;\"><b>Actualizaci\u00f3n autom\u00e1tica<\/b><span style=\"font-weight: 400;\">: a partir de 2027, estos montos se ajustar\u00e1n anualmente por la unidad UVA.<\/span><\/span><\/li>\n<li aria-level=\"1\"><\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\"><b style=\"font-family: helvetica;\">NUEVOS IMPORTES DE LAS MULTAS<\/b><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-76836\" src=\"https:\/\/novait.com.ar\/iulianodemo\/wp-content\/uploads\/2026\/04\/imagen3-2.png2026\/01\/2026-01-05-13_50_48-Documento3.docx-Word-1.png\" alt=\"\" width=\"963\" height=\"624\" srcset=\"https:\/\/novait.com.ar\/iulianodemo\/wp-content\/uploads\/2026\/01\/2026-01-05-13_50_48-Documento3.docx-Word-1.png 963w, https:\/\/novait.com.ar\/iulianodemo\/wp-content\/uploads\/2026\/01\/2026-01-05-13_50_48-Documento3.docx-Word-1-300x194.png 300w, https:\/\/novait.com.ar\/iulianodemo\/wp-content\/uploads\/2026\/01\/2026-01-05-13_50_48-Documento3.docx-Word-1-768x498.png 768w\" sizes=\"(max-width: 963px) 100vw, 963px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La nueva ley 2779, elimina las multas autom\u00e1ticas, actualiza muy fuertemente los montos y eleva los montos punibles para juzgar la evasi\u00f3n fiscal.\u00a0<\/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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