{"id":74057,"date":"2021-02-08T16:17:27","date_gmt":"2021-02-08T19:17:27","guid":{"rendered":"http:\/\/infoecos.com.ar\/?p=74057"},"modified":"2021-02-11T02:21:43","modified_gmt":"2021-02-11T05:21:43","slug":"la-afip-reglamento-el-aporte-solidario-y-extraordinario","status":"publish","type":"post","link":"https:\/\/infoecos.com.ar\/index.php\/la-afip-reglamento-el-aporte-solidario-y-extraordinario\/","title":{"rendered":"La AFIP reglament\u00f3 el aporte solidario y extraordinario"},"content":{"rendered":"\n<p>La Administraci\u00f3n Federal de Ingresos P\u00fablicos (AFIP) reglament\u00f3 la ley de Aporte Solidario y Extraordinario para ayudar a morigerar los efectos de la Pandemia. El organismo encabezado por Mercedes Marc\u00f3 del Pont estableci\u00f3 la normativa relativa a la presentaci\u00f3n de la declaraci\u00f3n jurada, ingreso del aporte y otros aspectos establecidos en la Ley 27.605 y su<br>Decreto Reglamentario N\u00b0 42\/2021.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"http:\/\/infoecos.com.ar\/wp-content\/uploads\/afip-logo.jpg\" alt=\"\" class=\"wp-image-33711\"\/><figcaption>Logo Afip<\/figcaption><\/figure><\/div>\n\n\n\n<p>La Resoluci\u00f3n General N\u00b0 4930 publicada este lunes en el Bolet\u00edn Oficial establece que los sujetos alcanzados por el Aporte Solidario y Extraordinario deber\u00e1n realizar la presentaci\u00f3n de la declaraci\u00f3n jurada y el ingreso del saldo resultante hasta el 30 de marzo de 2021, inclusive.<\/p>\n\n\n\n<p>El Aporte Solidario y Extraordinario fue sancionado por el Congreso de la Naci\u00f3n con car\u00e1cter de emergencia y por \u00fanica vez. Alcanza a aquellas personas humanas y sucesiones indivisas residentes en el pa\u00eds por la totalidad de sus bienes en el pa\u00eds y en el exterior, y a las personas<br>humanas y sucesiones indivisas no residentes por la totalidad de sus bienes en el pa\u00eds, siempre que los mismos superen la suma de 200 millones de pesos. La fecha a considerar para la valuaci\u00f3n de los bienes es la de entrada en vigencia de la Ley, es decir el 18 de diciembre de 2020.<\/p>\n\n\n\n<p>La normativa firmada el viernes pasado por Marc\u00f3 del Pont instrument\u00f3 un reg\u00edmen de informaci\u00f3n a los fines de recabar datos pertinentes para la oportuna detecci\u00f3n de las operaciones que puedan configurar un ardid evasivo o est\u00e9n destinadas a la elusi\u00f3n del pago del aporte. Con ese objetivo, la reglamentaci\u00f3n introduce un R\u00e9gimen Informativo para detectar supuestos de variaciones patrimoniales ocurridos durante los 180 d\u00edas inmediatos anteriores a la entrada en vigencia de la Ley.<\/p>\n\n\n\n<p>Todos los sujetos alcanzados y, en su caso, los responsables sustitutos, deben presentar una declaraci\u00f3n jurada informativa en la que incluir\u00e1n los bienes de los que eran titulares al 20 de marzo de 2020.<\/p>\n\n\n\n<p>El r\u00e9gimen de informaci\u00f3n tambi\u00e9n deber\u00e1 ser cumplido por sujetos no alcanzados por el Aporte Solidario y Extraordinario cuyos bienes valuados al 31 de diciembre de 2019 alcanzaban una suma igual o superior a $ 130 millones; y, por aquellos cuyos bienes valuados al 31 de diciembre de 2018 alcanzaban una suma igual o superior a $ 80 millones. En estos casos, deber\u00e1n declarar los bienes de su titularidad al 20 de marzo de 2020 y al 18 de diciembre de 2020.<\/p>\n\n\n\n<p>El plazo para presentar las declaraciones juradas informativas ser\u00e1 entre el 22 de marzo y el 30 de abril de 2021, inclusive.<\/p>\n\n\n\n<p>La normativa tambi\u00e9n detalla los t\u00e9rminos y condiciones para la repatriaci\u00f3n del 30% de los activos financieros situados en el exterior, que permite a quienes lo hagan aplicar el m\u00e9todo de c\u00e1lculo del Aporte Solidario y Extraordinario correspondiente a aquellos que s\u00f3lo poseen<br>bienes en el pa\u00eds.<\/p>\n\n\n\n<p>La AFIP contempl\u00f3 la obligaci\u00f3n de los sujetos que realicen dicha repatriaci\u00f3n de confeccionar un informe especial extendido por contador p\u00fablico independiente matriculado, con su firma certificada por el consejo profesional o colegio que rija la matr\u00edcula, quien se expedir\u00e1 respecto<br>de la razonabilidad, existencia y legitimidad de la totalidad de los activos financieros situados en el exterior.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Los sujetos alcanzados deber\u00e1n realizar la presentaci\u00f3n de la declaraci\u00f3n jurada y el ingreso del saldo resultante hasta el 30 de marzo de 2021, inclusive<\/p>\n","protected":false},"author":2,"featured_media":33711,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1331],"tags":[1796],"class_list":["post-74057","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inferior11","tag-economia-y-salud"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - 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