{"id":76885,"date":"2026-02-11T11:40:17","date_gmt":"2026-02-11T14:40:17","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/intereses-en-dolares-aclaracion-sobre-nuevo-regimen-de-retencion\/"},"modified":"2026-02-11T11:40:17","modified_gmt":"2026-02-11T14:40:17","slug":"intereses-en-dolares-aclaracion-sobre-nuevo-regimen-de-retencion","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/intereses-en-dolares-aclaracion-sobre-nuevo-regimen-de-retencion\/","title":{"rendered":"INTERESES EN D\u00d3LARES: ACLARACI\u00d3N SOBRE NUEVO R\u00c9GIMEN DE RETENCI\u00d3N"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica;\"><span style=\"color: #3366ff;\"><span style=\"font-weight: 400;\">La reciente modificaci\u00f3n dispuesta por ARCA gener\u00f3 consultas respecto de la retenci\u00f3n del Impuesto a las Ganancias sobre <\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">intereses en moneda extranjera percibidos por personas humanas y sucesiones indivisas<\/span><span style=\"font-weight: 400;\">.\u00a0 <\/span><b>La medida no elimina exenciones vigentes<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/span><!--more--><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: helvetica;\">Resumen de la norma:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica;\"><span style=\"font-weight: 400;\">La retenci\u00f3n alcanza a <\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">otros rendimientos financieros en moneda extranjera, que no encuadran como dep\u00f3sitos bancarios tradicionales<\/span><\/span><span style=\"font-weight: 400;\"> y se encuentran gravados en el Impuesto a las Ganancias, como los\u00a0 Intereses en d\u00f3lares de pr\u00e9stamos entre particulares y otros rendimientos en d\u00f3lares de determinados activos e instrumentos financieros (algunas ON o FCI en U$S).<\/span> <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica;\"><span style=\"text-decoration: underline;\">Los intereses en d\u00f3lares de Cuentas y Plazos Fijos<\/span> constituidos en Bancos y Entidades Financieras reguladas por el BCRA <span style=\"text-decoration: underline;\">contin\u00faan exentos<\/span>\u00a0 (Art. 26 LIG) por lo que no corresponde retenci\u00f3n sobre dichos rendimientos.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La reciente modificaci\u00f3n dispuesta por ARCA gener\u00f3 consultas respecto de la retenci\u00f3n del Impuesto a las Ganancias sobre intereses en moneda extranjera percibidos por personas humanas y sucesiones indivisas.\u00a0 La medida no elimina exenciones vigentes.<\/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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