Derecho Tributario 6s174g /taxonomy/term/4003 en Así lidera Ricardo Paullada la evolución de Chevez Ruiz Zamarripa frente a la disrupción tecnológica y comercial 412w5m /gestion-lexlatin/ricardo-paullada-chevez-ruiz-zamarripa-lidera-evolucion <span class="field field--name-title field--type-string field--label-hidden">Así lidera Ricardo Paullada la evolución de Chevez Ruiz Zamarripa frente a la disrupción tecnológica y comercial</span> <div class="field field--name-field-subtitle field--type-string field--label-hidden field__item">Ricardo Paullada, socio director, revela las estrategias que mantienen a la firma en la cima de la asesoría fiscal y legal en tiempos de incertidumbre.</div> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="//10236" typeof="schema:Person" property="schema:name" datatype="" xml:lang="">Juan Carlos Morris</span></span> <span class="field field--name-created field--type-created field--label-hidden">Mon, 26/05/2025 - 12:26</span> <div class="field__item"> <img fetchpriority="high" src="/sites/default/files/2025-05/ricardo_paullada_final.jpg" width="690" height="554" alt="Ricardo Paullada" typeof="foaf:Image" /> </div> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES-TRAD" xml:lang="ES-TRAD" xml:lang="ES-TRAD">En un mundo empresarial marcado por la incertidumbre, resulta de gran valor consultar voces esclarecedoras como la de Ricardo Paullada, contador público y socio director de Chevez Ruiz Zamarripa, una de las firmas de asesoría fiscal y legal más prestigiosas de México. Con más de tres décadas de experiencia profesional, Paullada ha consolidado su reputación como estratega financiero y fiscal de primer nivel, asesorando tanto a corporaciones como a patrimonios familiares en operaciones complejas que facilitan la generación de capital y optimizan inversiones. Su visión refleja la filosofía que ha permitido a su firma, fundada en 1981, mantenerse a la vanguardia en un sector altamente competitivo.</span></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES-TRAD" xml:lang="ES-TRAD" xml:lang="ES-TRAD">En esta conversación exclusiva, Paullada nos ofrece una perspectiva única sobre los desafíos en materia de gestión que enfrentan las firmas de asesoría en un entorno de cambios acelerados: desde la incertidumbre comercial con Estados Unidos hasta la adopción de inteligencia artificial, pasando por estrategias de atracción de talento y la expansión internacional. Pero lo más revelador de este intercambio no son solo sus análisis sobre tendencias del mercado, sino los valores fundamentales que han guiado a Chevez Ruiz Zamarripa a lo largo de sus más de cuatro décadas de historia: adaptabilidad, compromiso con la excelencia técnica y una filosofía de meritocracia que ha permitido la integración exitosa de diversas disciplinas profesionales bajo un mismo techo. A través de sus palabras, descubrimos cómo una firma mexicana ha logrado no solo sobrevivir sino prosperar en tiempos turbulentos, convirtiéndose en referente internacional.</span></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:italic"><span style="text-decoration:none">Lex Latin:</span></span></span></span></span><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:italic"><span style="text-decoration:none"> No hemos concebido esta serie de entrevistas con las principales firmas mexicanas y latinoamericanas para hablar de temas coyunturales. Sin embargo, la coyuntura en estos días es aplastante, tanto para México como para el resto del mundo. Descontando el hecho de que las firmas de asesoría fiscal y legal tienen una connotación apolítica, ¿cómo se están preparando para asesorar a sus clientes en esta coyuntura política y comercial? ¿Qué estrategias han identificado para mitigar los posibles efectos de estas políticas proteccionistas por parte de Estados Unidos? </span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Ricardo Paullada</span></span></span></span></span><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">: Confío en que la incertidumbre comience a disiparse pronto. No significa que tendremos inmediatamente una visibilidad completa, pero el panorama deberá empezar a clarificarse. Para nuestra Firma, cuya misión central es el servicio a nuestros clientes, acompañarlos estrechamente durante esta fase será esencial. Nuestro equipo especializado en comercio exterior, con una trayectoria de más de tres décadas, está integrado actualmente por tres socios y cuarenta abogados dedicados exclusivamente a esta área. Este grupo ha mantenido o cercano con los clientes, identificando oportunidades en el entorno actual.</span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Los periodos de crisis económica e incertidumbre comercial generan, tanto para nuestros clientes como para nosotros como sus asesores, espacios para innovar, explorar mercados alternativos y desarrollar nuevas líneas de negocio. Es fundamental recordar que México cuenta con catorce tratados internacionales de comercio exterior y libre comercio. Si bien el T-MEC, que integra los tres países norteamericanos, resulta crucial para nuestro desarrollo económico, no es nuestra única carta.</span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Trabajamos con organismos como el Consejo Coordinador Empresarial y el Consejo Mexicano de Comercio Exterior, aportando análisis y datos que clarifican percepciones erróneas sobre el déficit comercial que se ha referido en el tema de las tarifas. Al examinar estas cifras, se puede observar que el desequilibrio no es tan pronunciado como suele presentarse. Nosotros nos mantenemos completamente apartados del ámbito político, concentrando todos nuestros esfuerzos en los intereses comerciales de nuestros clientes. </span></span></span></span></span><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Proporcionar información técnica y precisa a los actores del sector, contribuye a establecer una posición más sólida para superar este periodo de incertidumbre, además de orientar a nuestros clientes hacia nuevas oportunidades frente a posibles aranceles a productos mexicanos. Un aspecto que requiere mayor atención ahora es el origen de los productos y su composición, factor que fortalecerá significativamente nuestra posición como país. Indudablemente, una vez superada esta etapa de turbulencia, emergeremos con mayor solidez.</span></span></span></span></span></span></span></span></p> <hr /> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"><strong>Te puede interesar:</strong> <a href="/gestion-lexlatin/mexico-aranceles-trump-tensiones-comerciales-oportunidades" target="_blank">México antes los aranceles de Trump</a></span></span></span></span></span></span></span></span></p> <hr /> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">México ha desarrollado una notable capacidad de recuperación tras décadas de enfrentar diversas crisis. Sería arriesgado calificar la situación actual como un evento sin precedentes, aunque claramente impacta la inversión y el ambiente de negocios, elementos cruciales para la economía. Nuestro país ha enfrentado múltiples crisis, tanto nacionales como globales, y lo que se ha demostrado consistentemente es la fortaleza de nuestra economía, el dinamismo de nuestros empresarios y la confianza sostenida por los inversionistas extranjeros en México. Esto constituye un sólido voto de confianza hacia nuestro país, su estabilidad y resiliencia, más allá de las circunstancias políticas de nuestros socios comerciales y vecinos.</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Los mexicanos solemos ser nuestros críticos más severos, pero gradualmente reconocemos que nuestra capacidad empresarial nos permite recuperarnos y prosperar. Por esta razón, en ocasiones en el exterior nos perciben con mayor optimismo, como lo demuestra el volumen de inversión extranjera directa recibida durante las últimas décadas</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:italic"><span style="text-decoration:none">Otro factor de incertidumbre, aún más trascendental, es el de la adopción de las herramientas de Inteligencia Artificial en las firmas de abogados. Sin duda, es uno de los componentes de los procesos de innovación que se han convertido en una necesidad inaplazable para todas las firmas de abogados y contadores. ¿Qué medidas están implementando en su firma para integrar tecnología y herramientas digitales en sus servicios, especialmente en áreas como litigio fiscal y cumplimiento regulatorio? </span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">La tecnología actual, aunque ofrece considerables ventajas para el trabajo, especialmente para nuestros asociados, también presenta desafíos significativos en materia de privacidad de datos. Nos hemos preparado meticulosamente durante bastante tiempo, siguiendo lo que consideramos la dirección correcta, con un control riguroso del uso interno de estas herramientas.</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">En cuanto a proveedores externos, indudablemente existen desarrolladores con productos excepcionales y talento extraordinario. Nuestra prioridad ha sido identificar soluciones adaptables a las necesidades específicas de la Firma. Hemos fortalecido sustancialmente nuestro departamento de IT, incorporando no solo operadores sino también programadores de alto nivel. La comunicación efectiva entre estos programadores, los proveedores externos y varios de nuestros socios y profesionales directamente involucrados en esta iniciativa, está comenzando a generar resultados tangibles.</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">La adaptación de la Firma a estas nuevas tecnologías se refleja en dos dimensiones fundamentales: Internamente, hemos logrado acceder a información más completa que incrementa nuestra agilidad operativa y fundamenta mejor nuestras decisiones para optimizar la gestión cotidiana del negocio.</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Respecto a nuestros clientes, que indiscutiblemente son y serán siempre nuestra máxima prioridad, procuramos siempre que nuestras herramientas tecnológicas sólo operen dentro de un perímetro de seguridad claramente delimitado. Esto garantiza que únicamente la información generada y procesada por la Firma sea aprovechada para beneficio de nuestros clientes.</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Naturalmente, en el ámbito legal existe abundante información de dominio público —jurisprudencia, casos, tesis y otros elementos— que siempre hemos utilizado. La diferencia ahora radica en que nos estamos adaptando para utilizar esta información con mayor eficiencia y rapidez, manteniendo en todo momento la más estricta protección de la confidencialidad de nuestros clientes. Este compromiso con la privacidad refuerza la confianza que nuestros clientes depositan en nosotros, asegurándoles que la excelencia técnica y académica que históricamente ha caracterizado a la Firma permanece intacta, mientras salvaguardamos prioritariamente la información producida para su beneficio.</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Actualmente operamos con un modelo dual: para determinadas áreas de práctica especializadas hemos desarrollado herramientas propias, mientras que en otras hemos establecido desde hace años colaboraciones con proveedores que personalizan sus soluciones según nuestros requerimientos específicos.</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:italic"><span style="text-decoration:none">En este proceso de adaptación, surge un desafío particular muy interesante: el del pricing. ¿Cómo facturar a los clientes cuando parte del trabajo se ha reducido con un resultado similar en términos de calidad? ¿Seguirá vigente el modelo de facturación por horas?</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Sin duda, creo que es una inquietud generalizada en el sector. Sin embargo, estoy convencido de que los clientes siempre reconocerán la calidad y valorarán a los profesionales que utilizan las herramientas eficazmente, no simplemente a las herramientas en sí mismas.</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Nuestra filosofía está enfocada precisamente en este principio: no buscamos tener numerosos abogados y profesionales con a diversas herramientas, sino contar con herramientas respaldadas por un equipo selecto de contadores, economistas y abogados altamente calificados. Este enfoque que hemos cultivado y continuaremos desarrollando, nos permitirá mantener la cercanía con nuestros clientes.</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Fundamentalmente, nuestra estrategia no se basa en incrementar el volumen de personal para crecer, sino en reunir a los profesionales con mayor talento. Esta visión, combinada con el uso inteligente de la tecnología, nos posiciona para ofrecer un servicio de mayor valor a nuestros clientes.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Francamente, no albergamos temores particulares ante estos cambios tecnológicos. Entendemos que ciertos procesos estandarizados podrán realizarse en menos tiempo, lo que naturalmente conlleva una estructura de precios diferenciada. Sin embargo, la excelencia en el servicio y la capacidad de establecer relaciones cercanas con los clientes para proporcionarles valor agregado, son elementos que ninguna tecnología podrá sustituir.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:italic"><span style="text-decoration:none">Y, hablando de talento, uno de los factores más importantes de la Inteligencia Artificial es que reduce considerablemente el trabajo más mecánico, el que corresponde a los asociados, a los más jóvenes de la firma, lo que en México llaman la “talacha”. Un escenario posible para las firmas es el de verse en la necesidad de contratar mucho menos talento joven, con el enorme problema que supone no ir formando a los abogados que en el futuro tomarán las riendas de la operación. ¿Qué piensan al respecto de esta encrucijada en Chevez Ruiz Zamarripa y cómo están incorporando las perspectivas y habilidades de las nuevas generaciones en la evolución y liderazgo de la firma?  </span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Esta filosofía o búsqueda de tener menos personal y más herramientas no ha llegado tan rápido a México, pero estoy convencido de que eventualmente llegará. Quizás tarde un poco más, pero inevitablemente nos encontraremos en ese escenario.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">En nuestro caso particular, esto ha reforzado significativamente la estrategia que ya veníamos implementando respecto al capital humano. Nuestra visión no se centra en tener más personas, sino en contar con las mejores. Considero que este enfoque se alinea perfectamente con la evolución tecnológica actual, pues para utilizar eficazmente estas herramientas, necesitaremos profesionales, sin duda, pero específicamente aquellos con mayor talento y capacidad de adaptación.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">No hemos establecido una política orientada a reducir personal debido a la incorporación de nuevas tecnologías. Nuestro compromiso es mantener siempre a los colaboradores más capacitados en nuestras filas. No pienso que en el futuro tengamos que reemplazar a nuestros eficientes colaboradores actuales por sistemas automatizados; considero que el camino correcto es capacitarlos continuamente.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">La responsabilidad que compartimos todos los socios de este despacho es generar el negocio y el valor agregado suficiente para que nuestro equipo pueda seguir desarrollándose profesionalmente dentro de la Firma.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:italic"><span style="text-decoration:none">Los trabajos en una firma como esta son necesariamente trabajos demandantes, dado que hay que seguir el ritmo demandante de los clientes. Eso puede colisionar con las expectativas de las generaciones más jóvenes. ¿Qué estrategias están implementando para atraer y retener talento joven, y cómo están incorporando las perspectivas y habilidades de las nuevas generaciones en la evolución y liderazgo de la firma"> </span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">La clave de nuestro éxito ha sido adaptarnos a las nuevas generaciones, no esperar que ellas se adapten a nosotros. Esta flexibilidad nos permite aprovechar lo mejor de cada talento joven que se incorpora. Mantenemos una estrecha relación con universidades, y muchos socios y socias, al ser padres y madres, comprendemos mejor las expectativas de los jóvenes profesionales. Hemos implementado políticas que responden a sus necesidades sin comprometer valores fundamentales como: la excelencia técnica y la formación continua.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">No cuestionamos si una generación es mejor que otra; cada una aporta su valor único en el momento adecuado. Reconocemos que factores externos como el tráfico urbano actual son muy diferentes a los de hace cuatro décadas, y ajustamos nuestras prácticas a estas realidades.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Hoy lideramos iniciativas concretas en sostenibilidad ambiental, un tema que quizás no era prioritario para generaciones anteriores. Contamos con un equipo dedicado a fortalecer diversas iniciativas que reflejan nuestro compromiso en esta área. Aunque el respeto y la educación siempre han sido pilares de nuestra cultura, ahora comunicamos estos valores más explícitamente. Hemos formalizado procesos para garantizar equidad y oportunidades, especialmente para nuestras colaboradoras.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">En cuanto al equilibrio entre trabajo y vida familiar, entendemos que la exigencia sigue determinada por las necesidades del cliente y los plazos legales. Las herramientas digitales nos han permitido implementar modelos de trabajo más flexibles, aunque mantenemos la presencia física parcial o el modelo híbrido como elemento esencial para la transmisión de conocimiento y cultura organizacional. La pandemia nos enseñó a adaptarnos, pero también confirmó el valor insustituible del o personal. Nuestro enfoque actual equilibra la responsabilidad individual con la flexibilidad, permitiendo a nuestros profesionales gestionar su tiempo dentro de un marco de orden y resultados.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:italic"><span style="text-decoration:none">Es básico en los primeros años de carrera contar con una mentoría, que difícilmente se puede hacer a través de una pantalla. Hay un consenso implicito de que la mentoría efectiva solo es posible cuando se hace en modo presencial. Es otro de los dilemas en la gestión de una firma. ¿Cómo se implementa este proceso en Chevez Ruiz Zamarripa?  </span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Hemos desarrollado programas que atienden tanto a sectores específicos como a profesionales en diferentes etapas de carrera dentro de nuestra estructura organizacional. Ofrecemos un acompañamiento personalizado que incluye cursos de capacitación, y estamos transitando hacia formatos más presenciales, pero siempre dialogando y convenciendo sobre el valor del estudio presencial en determinadas materias. Estamos convencidos que impulsar a las nuevas generaciones mediante un acompañamiento profesional, es clave para el desarrollo y permanencia a largo plazo en la Firma.</span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height:1.2"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"><strong>Nota de interés</strong>:<a href="/opinion/relacion-comercial-mexico-estados-unidos-retos-empresas" target="_blank"> La nueva relacion comercial México - EEUU</a></span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height:1.2"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Fomentamos activamente la política de 'puertas abiertas' que nuestros fundadores establecieron desde el origen de la Firma. Esto ayuda a que nuestros colaboradores superen la reticencia a acercarse directamente a las oficinas de los socios para consultas cotidianas. Consideramos que tenemos esa responsabilidad porque así fue como aprendimos quienes temporalmente dirigimos el despacho hoy.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Creemos firmemente que este modelo merece ser replicado, permitiendo que cada persona tenga directo a cualquier socio, independientemente de su antigüedad en la Firma. Es fundamental que toda nuestra organización mantenga este espíritu de apertura y accesibilidad.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:italic"><span style="text-decoration:none">Chevez Ruiz Zamarripa, a diferencia de otros casos, empezó como una firma de asesoría fiscal, y estaba compuesta solo por contadores. Luego fue extendiendo su portafolio de servicios al ámbito legal. ¿Cómo fue este proceso de integración multidisciplinar?</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">En los primeros 13-14 años de la Firma éramos exclusivamente contadores, pero nos dimos cuenta de que, dada la estructura de la práctica fiscal en México y la propia legislación tributaria, un contador trabajando junto a un abogado podía ofrecer un servicio significativamente mejor. La combinación de capacidades y talentos—entender el negocio y la parte numérica, por un lado, y la habilidad jurídica para interpretar las normas por otro—resultó ser una fórmula de gran éxito.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Tuvimos la fortuna de seleccionar acertadamente a nuestros primeros abogados. De hecho, quien hoy dirige toda nuestra práctica legal fue quien inició esta transformación hace ya 30 años. Este enfoque nos permitió adaptarnos gradualmente, caso por caso.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">En Chevez Ruiz Zamarripa siempre buscamos que la persona tenga la capacidad de trabajar y aportar valor agregado a los clientes, sin que su formación profesional sea lo determinante. Aunque principalmente contamos con contadores y abogados, también tenemos un sólido grupo de economistas que complementan el trabajo en áreas específicas donde su </span></span></span></span></span><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:italic"><span style="text-decoration:none">expertise</span></span></span></span></span><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> es necesario.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Creo que el éxito de la Firma radica en que nunca priorizamos la profesión sobre la capacidad y la calidad. Es interesante notar que actualmente más de la mitad de nuestros profesionales son abogados, aunque francamente no es algo en lo que solemos reflexionar. Mientras seas una persona preparada, capacitada y con talento para atender los asuntos de nuestros clientes, tu formación académica específica no es lo primordial.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Esta filosofía ha permitido la convivencia armónica que hemos logrado entre distintas disciplinas. No me atrevería a decir que somos los únicos con este enfoque, pero sí creo que hemos sido particularmente eficaces y exitosos en crear una comunidad donde estas profesiones conviven día a día como un solo equipo, sin que importe el título que tengas.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:italic"><span style="text-decoration:none">Siendo los únicos en su sector con una oficina operativa en Madrid, ¿cómo aprovechan esta presencia para diferenciarse de sus pares con oficinas de representación y qué beneficios estratégicos ofrece a sus clientes">  </span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">El tema de España lo abordamos desde una perspectiva diferente. Las circunstancias y la evolución del mercado, al que nos dirigimos nos llevaron a tomar decisiones estratégicas. Hace más de seis años -antes de que abriéramos nuestra propia oficina- manteníamos ya una colaboración importante con clientes que tenían actividades en ambos países.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">A partir de ahí, decidimos ir más allá de tener simples representaciones o alianzas específicas con despachos españoles, con muchos de los cuales ya trabajábamos. Siguiendo nuestra filosofía de no mantener relaciones exclusivas, sino de actuar en función de las aptitudes que cada socio y que cada equipo mostraba con algún despacho en España. Así, nos animamos a dar el siguiente paso al confirmar que teníamos la capacidad real de operar ejerciendo directamente la ley española, no simplemente refiriendo casos.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Así comenzó esta historia que hoy tiene más de seis años, tuvimos la fortuna de poder incorporar un líder del proyecto con una capacidad técnica y visión empresarial sobresaliente. Actualmente contamos con cuatro socios y prácticamente 30 profesionales en nuestra oficina de Madrid. Originalmente, el objetivo era atender a clientes mexicanos con conexiones en España, pero conforme pasó el tiempo, la operación evolucionó significativamente.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Con orgullo puedo decir que hoy nuestro trabajo involucra a mexicanos en España, asuntos híbridos que relacionan a México y España en ambas direcciones, y el tercio restante es trabajo estrictamente local y hacia Latinoamérica, ya no solo hacia México, sino también hacia otros países con legislaciones similares a la nuestra y con interés relevante en invertir en España o recibir inversión española.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Esta estructura nos ha diferenciado al permitirnos ofrecer, dentro de una misma casa, un servicio completo a clientes que buscan inversiones en ambos países. Nuestro formato en España abarca varias prácticas: hemos reforzado significativamente el área fiscal, que es nuestro origen histórico, junto con la parte corporativa, transaccional, financiera y el sector inmobiliario, que en España tiene una especialización importante. La incorporación de nuevos socios para liderar estos esfuerzos ha sido fundamental.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Complementamos estos servicios con asesoría migratoria, un aspecto esencial al trasladar personas y negocios entre países. Los cuatro socios en España son todos españoles, y de todo nuestro equipo allá, solo tenemos un abogado mexicano como enlace. Es una operación que creció rápidamente en estos seis años, superando nuestras expectativas iniciales. Los eventos que hemos podido realizar allá, gracias al aprecio de nuestros clientes y amigos, nos sorprenden a nosotros mismos y nos enorgullece lo logrado en este tiempo. El talento que hemos captado a partir de nuestros cuatro socios y todo el equipo que hemos integrado, nos ha permitido situarnos a la altura de cualquier firma establecida por décadas.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:italic"><span style="text-decoration:none">Finalmente, ¿qué consejos le daría a un profesional que recién termina su carrera y desea iniciar una trayectoria en una firma del prestigio de la suya?</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Yo creo que, en esta Firma en particular, es fundamental estar cerca de los socios, y de los asociados con más experiencia; involucrándose en el día a día del despacho. Estoy convencido de que quien se preocupa por lo que ocurre en su firma va a ser más exitoso y tendrá mayor claridad sobre si esto realmente le apasiona.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Esto va de la mano, por supuesto, con lo que todos hacemos: estudiar la parte técnica y ser proactivo. Conocer lo que pasa en tu firma, enorgullecerse de sus logros y también ser un crítico constructivo de las áreas de oportunidad, teniendo la confianza para acercarte a alguien con más experiencia y sugerir ajustes o mejoras, es lo que más recomendaría.</span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height:1.2"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"><strong>Te recomendamos</strong>:<a href="/gestion-lexlatin/donald-trump-contra-grandes-bufetes-abogados-estados-unidos" target="_blank"> Las maniobras de Trump contra los grandes bufetes de abogados</a></span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height:1.2"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Este enfoque ha sido parte de un recorrido con muchos aciertos y, evidentemente, también con fallas, que nos han permitido mejorar continuamente. El involucramiento de los jóvenes ha sido crucial para que este despacho haya alcanzado el prestigio y la imagen que tiene actualmente.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Durante varios años me ha tocado dar la bienvenida a nuevos integrantes, y ese es el primer mensaje que les transmito. Creo que hay dos aspectos clave para ellos. Primero, que tengan la certeza de que en esta Firma los lugares no se ganan por apellido o por conexiones, sino por mérito. Nuestros fundadores tomaron la decisión de que el despacho es temporal para todos los que estamos aquí. Ahora, a punto de cumplir 44 años como Firma, nos damos cuenta de que los fundadores y los socios con más antigüedad hemos respetado ese principio. Y segundo les recomiendo mucho a los jóvenes que sientan verdaderamente, por la historia que tenemos, que esta Firma les pertenece a todos. Frecuentemente les comento que hoy este despacho es más de ellos que mío, porque los años que me quedan conforme a nuestras políticas son considerablemente menos que los de cualquier persona que inicia. Por eso les digo: disfruten esto, critiquen constructivamente y participen.</span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Creo que, sobre todo, los jóvenes deben tener confianza en que cuando las cosas cambian, es para que entre todos mejoremos, y debemos eliminar ese temor de que la incertidumbre será permanente y nos paralizará. </span></span></span></span></span><br /> <br /> <span style="font-variant-ligatures: normal; font-variant-alternates: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-position: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Otro mensaje hacia los jóvenes sería no tener miedo, participar y continuar capacitándose. La historia ha demostrado, a pesar de los cambios, que quienes más se capacitan, quienes mantienen una actitud de aprendizaje constante y una disposición para aportar, son quienes seguirán siendo los líderes empresariales y de opinión del mañana.</span></span></span></span></span></span></span></span></p> </div> <section class="field field--name-comment field--type-comment field--label-hidden comment-wrapper"> <h2 class="title comment-form__title">Add new comment</h2> <drupal-render-placeholder callback="comment.lazy_builders:renderForm" arguments="0=node&1=126190&2=comment&3=comment" token="F9i61Qjvra47wP_tPlWZoWGWngg4EM12jZPpgPTTJzM"></drupal-render-placeholder> </section> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="/gestion-lexlatin/ricardo-paullada-chevez-ruiz-zamarripa-lidera-evolucion" data-a2a-title="Así lidera Ricardo Paullada la evolución de Chevez Ruiz Zamarripa frente a la disrupción tecnológica y comercial"><p style="font-size: 16px;margin-top: 2%; font-weight: bold;">Compartir en RRSS</p><div class="a2a_kit a2a_kit_size_32 a2a_default_style"><a class="a2a_button_facebook"></a><a class="a2a_button_linkedin"></a><a class="a2a_button_twitter"><img src="/sites/default/files/media-icons/icon-twitterx-color.svg" border="0" alt="X" style="width:38px; height:38px" /></a><a class="a2a_button_whatsapp"></a></div></span><hr /><i>Para recibir nuestro boletín diario,<br /><a href="/menu-de-boletines" target="_blank">¡suscríbete aquí!</a></i> <div class="field field--name-field-empresas-involucradas field--type-entity-reference-revisions field--label-above"> <div class="field__label">Empresas involucradas</div> <div class="field__items"> <div class="field__item"><div class="paragraph-formatter"><div class="paragraph-info"></div> <div class="paragraph-summary"><div class="paragraphs-collapsed-description"></div></div> </div> </div> </div> </div> <div class="field field--name-field-operacion-secundaria field--type-boolean field--label-above"> <div class="field__label">Operacion secundaria</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-operacion-principal field--type-boolean field--label-above"> <div class="field__label">Operación Principal</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-publicacion-desde-br field--type-boolean field--label-above"> <div class="field__label">Publicacion desde el portal BR</div> <div class="field__item">Off</div> </div> <a href="/taxonomy/term/4003" hreflang="en">Derecho Tributario</a>, <a href="/taxonomy/term/1820" hreflang="en">retención de talento</a>, <a href="/taxonomy/term/757" hreflang="en">inteligencia artificial</a>, <a href="/taxonomy/term/3195" hreflang="en">Práctica fiscal</a>, <a href="/taxonomy/term/124" hreflang="en">Mexico</a>, <a href="/taxonomy/term/926" hreflang="en">España</a> <div class="field field--name-field-noticia-principal field--type-boolean field--label-above"> <div class="field__label">Noticia Principal</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-bloque-de-4-noticias field--type-boolean field--label-above"> <div class="field__label">Bloque de 4 Noticias (debajo de la noticia principal)</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-activar-mow-player field--type-boolean field--label-above"> <div class="field__label">Activar Mow Player</div> <div class="field__item">No</div> </div> Mon, 26 May 2025 16:26:30 +0000 Juan Carlos Morris 126190 at La SCJN analiza el retorno virtual en operaciones bajo el IMMEX 1x2fn ¿debe pagarse doble el IVA? /opinion/scjn-analiza-retorno-virtual-operaciones-immex-pago-doble-iva <span class="field field--name-title field--type-string field--label-hidden">La SCJN analiza el retorno virtual en operaciones bajo el IMMEX, ¿debe pagarse doble el IVA?</span> <div class="field field--name-field-subtitle field--type-string field--label-hidden field__item">La SCJN tiene pendiente decidir sobre la Contradicción de Criterios 8/2025, mediante la cual se pretende definir si es procedente que la persona residente fiscal en México que adquiere al final una mercancía deba retener el IVA, cuando su enajenación se efectuó al amparo de la ficción jurídica del retorno virtual de mercancía al amparo de las Reglas Generales de Comercio Exterior en relación con la Ley del IVA.</div> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="//32" typeof="schema:Person" property="schema:name" datatype="" xml:lang="">Redacción Lexlatin</span></span> <span class="field field--name-created field--type-created field--label-hidden">Fri, 11/04/2025 - 11:11</span> <div class="field__item"> <img fetchpriority="high" src="/sites/default/files/2025-04/doble_pago_de_iva_immex.jpg" width="690" height="554" alt="Para las empresas del Programa IMMEX se estableció una ficción jurídica para asumir que la mercancía que posteriormente es importada de manera definitiva al país, retornó al extranjero, aunque su entrega material se dio en territorio nacional./ Unplash - Griffin Wooldridge." typeof="foaf:Image" /> </div> <div class="field field--name-field-autor-del-articulo-de-opin field--type-string field--label-inline"> <div class="field__label">Autor del artículo de opinión</div> <div class="field__item">Alfonso Muñoz Salcedo*</div> </div> <div class="field field--name-field-foto-autor-del-articulo-de field--type-image field--label-hidden field__item"> <img src="/sites/default/files/styles/280x280/public/2025-04/SMPS%20Canva.jpg?itok=aJTqYbkw" width="280" height="280" alt="Alfonso Muñoz Salcedo" typeof="foaf:Image" class="image-style-_80x280" /> </div> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2 bis_size="{"x":8,"y":19,"w":473,"h":32,"abs_x":299,"abs_y":899}"><span bis_size="{"x":8,"y":79,"w":478,"h":294,"abs_x":299,"abs_y":959}" style="line-height:30px;"><span bis_size="{"x":8,"y":79,"w":478,"h":294,"abs_x":299,"abs_y":959}" style="font-size:16px;"><span bis_size="{"x":8,"y":77,"w":478,"h":295,"abs_x":299,"abs_y":957}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":77,"w":478,"h":295,"abs_x":299,"abs_y":957}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":77,"w":478,"h":295,"abs_x":299,"abs_y":957}"><span bis_size="{"x":8,"y":77,"w":478,"h":295,"abs_x":299,"abs_y":957}" style="color:#000000"><span bis_size="{"x":8,"y":77,"w":478,"h":295,"abs_x":299,"abs_y":957}" style="font-weight:400"><span bis_size="{"x":8,"y":77,"w":478,"h":295,"abs_x":299,"abs_y":957}" style="font-style:normal"><span bis_size="{"x":8,"y":77,"w":478,"h":295,"abs_x":299,"abs_y":957}" style="text-decoration:none">Hasta el cierre de edición de este artículo, se encuentra pendiente de resolución, en el Pleno de la Suprema Corte de Justicia de la Nación (SCJN), la <strong>Contradicción de Criterios 8/2025</strong>, por la que se definirá un tema de suma relevancia para el país y de gran impacto económico para diversas empresas que tienen importantes inversiones en México: determinar el alcance que, en materia de impuesto al valor agregado (IVA), debe otorgarse a la ficción jurídica del 'retorno virtual' de mercancías, pues, aunque los productos no hayan salido físicamente del país, se asume su exportación, algo que está afectando a las empresas suscritas al Programa de la Industria Manufacturera, Maquiladora y de Servicios de Exportación (IMMEX). Esta figura está</span></span></span></span></span></span></span></span></span><span bis_size="{"x":8,"y":79,"w":478,"h":294,"abs_x":299,"abs_y":959}" style="line-height:30px;"><span bis_size="{"x":8,"y":79,"w":478,"h":294,"abs_x":299,"abs_y":959}" style="font-size:16px;"><span bis_size="{"x":8,"y":77,"w":478,"h":295,"abs_x":299,"abs_y":957}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":77,"w":478,"h":295,"abs_x":299,"abs_y":957}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":77,"w":478,"h":295,"abs_x":299,"abs_y":957}"><span bis_size="{"x":8,"y":77,"w":478,"h":295,"abs_x":299,"abs_y":957}" style="color:#000000"><span bis_size="{"x":8,"y":77,"w":478,"h":295,"abs_x":299,"abs_y":957}" style="font-weight:400"><span bis_size="{"x":8,"y":77,"w":478,"h":295,"abs_x":299,"abs_y":957}" style="font-style:normal"><span bis_size="{"x":8,"y":77,"w":478,"h":295,"abs_x":299,"abs_y":957}" style="text-decoration:none"> prevista en las Reglas Generales de Comercio Exterior.</span></span></span></span></span></span></span></span></span></h2> <hr bis_size="{"x":8,"y":1005,"w":473,"h":1,"abs_x":299,"abs_y":1885}" /> <p bis_size="{"x":8,"y":1038,"w":473,"h":92,"abs_x":299,"abs_y":1918}" style="line-height: 1.32; text-align: justify; margin-top: 32px;"><span bis_size="{"x":8,"y":1045,"w":478,"h":79,"abs_x":299,"abs_y":1925}" style="line-height:30px;"><span bis_size="{"x":8,"y":1045,"w":478,"h":79,"abs_x":299,"abs_y":1925}" style="font-size:16px;"><span bis_size="{"x":8,"y":1043,"w":478,"h":80,"abs_x":299,"abs_y":1923}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":1043,"w":287,"h":19,"abs_x":299,"abs_y":1923}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":1043,"w":287,"h":19,"abs_x":299,"abs_y":1923}"><span bis_size="{"x":8,"y":1043,"w":287,"h":19,"abs_x":299,"abs_y":1923}" style="color:#000000"><span bis_size="{"x":8,"y":1043,"w":287,"h":19,"abs_x":299,"abs_y":1923}" style="font-weight:700"><span bis_size="{"x":8,"y":1043,"w":287,"h":19,"abs_x":299,"abs_y":1923}" style="font-style:normal"><span bis_size="{"x":8,"y":1043,"w":287,"h":19,"abs_x":299,"abs_y":1923}" style="text-decoration:none">Más sobre el IVA en México: </span></span></span></span></span></span><a bis_size="{"x":8,"y":1043,"w":478,"h":80,"abs_x":299,"abs_y":1923}" href="/opinion/la-exclusion-compensacion-civil-pago-iva" style="text-decoration:none" target="_blank"><span bis_size="{"x":8,"y":1043,"w":478,"h":80,"abs_x":299,"abs_y":1923}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":1043,"w":478,"h":80,"abs_x":299,"abs_y":1923}"><span bis_size="{"x":8,"y":1043,"w":478,"h":80,"abs_x":299,"abs_y":1923}" style="color:#1155cc"><span bis_size="{"x":8,"y":1043,"w":478,"h":80,"abs_x":299,"abs_y":1923}" style="font-weight:700"><span bis_size="{"x":8,"y":1043,"w":478,"h":80,"abs_x":299,"abs_y":1923}" style="font-style:normal"><span bis_size="{"x":8,"y":1043,"w":478,"h":80,"abs_x":299,"abs_y":1923}" style="text-decoration:underline"><span bis_size="{"x":8,"y":1043,"w":478,"h":80,"abs_x":299,"abs_y":1923}"><span bis_size="{"x":8,"y":1043,"w":478,"h":80,"abs_x":299,"abs_y":1923}" style="text-decoration-skip-ink:none">¿En qué consiste la exclusión de la compensación civil como forma de pago del IVA?</span></span></span></span></span></span></span></span></a></span></span></span></p> <hr bis_size="{"x":8,"y":1146,"w":473,"h":1,"abs_x":299,"abs_y":2026}" /> <h2 bis_size="{"x":8,"y":399,"w":473,"h":32,"abs_x":299,"abs_y":1279}" style="line-height: 1.2; text-align: justify;"><span bis_size="{"x":8,"y":400,"w":118,"h":27,"abs_x":299,"abs_y":1280}" style="line-height:30px;"><span bis_size="{"x":8,"y":407,"w":118,"h":18,"abs_x":299,"abs_y":1287}" style="font-size:16px;"><span bis_size="{"x":8,"y":406,"w":118,"h":19,"abs_x":299,"abs_y":1286}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":406,"w":118,"h":19,"abs_x":299,"abs_y":1286}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":406,"w":118,"h":19,"abs_x":299,"abs_y":1286}"><span bis_size="{"x":8,"y":406,"w":118,"h":19,"abs_x":299,"abs_y":1286}" style="color:#000000"><span bis_size="{"x":8,"y":406,"w":118,"h":19,"abs_x":299,"abs_y":1286}" style="font-weight:700"><span bis_size="{"x":8,"y":406,"w":118,"h":19,"abs_x":299,"abs_y":1286}" style="font-style:normal"><span bis_size="{"x":8,"y":406,"w":118,"h":19,"abs_x":299,"abs_y":1286}" style="text-decoration:none">Antecedentes </span></span></span></span></span></span></span></span></span></h2> <p bis_size="{"x":8,"y":451,"w":473,"h":245,"abs_x":299,"abs_y":1331}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":458,"w":478,"h":232,"abs_x":299,"abs_y":1338}" style="line-height:30px;"><span bis_size="{"x":8,"y":458,"w":478,"h":232,"abs_x":299,"abs_y":1338}" style="font-size:16px;"><span bis_size="{"x":8,"y":457,"w":478,"h":234,"abs_x":299,"abs_y":1337}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":457,"w":478,"h":234,"abs_x":299,"abs_y":1337}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":457,"w":478,"h":234,"abs_x":299,"abs_y":1337}"><span bis_size="{"x":8,"y":457,"w":478,"h":234,"abs_x":299,"abs_y":1337}" style="color:#000000"><span bis_size="{"x":8,"y":457,"w":478,"h":234,"abs_x":299,"abs_y":1337}" style="font-weight:400"><span bis_size="{"x":8,"y":457,"w":478,"h":234,"abs_x":299,"abs_y":1337}" style="font-style:normal"><span bis_size="{"x":8,"y":457,"w":478,"h":234,"abs_x":299,"abs_y":1337}" style="text-decoration:none">En 2006, se publicó en el Diario Oficial de la Federación (DOF) el Decreto para el Fomento de la Industria Manufacturera, Maquiladora y de Servicios de Exportación”, con la finalidad de que las empresas con autorización (Programa IMMEX) importaran, temporalmente, mercancía a México con el objetivo de realizar procesos de manufactura o transformación de productos y, posteriormente, retornaran al extranjero.</span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":713,"w":473,"h":276,"abs_x":299,"abs_y":1593}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":719,"w":478,"h":263,"abs_x":299,"abs_y":1599}" style="line-height:30px;"><span bis_size="{"x":8,"y":719,"w":478,"h":263,"abs_x":299,"abs_y":1599}" style="font-size:16px;"><span bis_size="{"x":8,"y":718,"w":478,"h":264,"abs_x":299,"abs_y":1598}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":718,"w":478,"h":234,"abs_x":299,"abs_y":1598}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":718,"w":478,"h":234,"abs_x":299,"abs_y":1598}"><span bis_size="{"x":8,"y":718,"w":478,"h":234,"abs_x":299,"abs_y":1598}" style="color:#000000"><span bis_size="{"x":8,"y":718,"w":478,"h":234,"abs_x":299,"abs_y":1598}" style="font-weight:400"><span bis_size="{"x":8,"y":718,"w":478,"h":234,"abs_x":299,"abs_y":1598}" style="font-style:normal"><span bis_size="{"x":8,"y":718,"w":478,"h":234,"abs_x":299,"abs_y":1598}" style="text-decoration:none">En un inicio, esta mercancía era importada temporalmente a México para su elaboración, transformación o reparación, mediante procesos de maquila o manufactura, previendo que retornaría al extranjero una vez finalizado ese proceso para, posteriormente, ser importada de forma definitiva al país, en cumplimiento a lo dispuesto en el artículo <strong>108 de la Ley Aduanera</strong> (LA). Este camino que seguía la mercancía se le conoce como </span></span></span></span></span></span><span bis_size="{"x":8,"y":963,"w":103,"h":19,"abs_x":299,"abs_y":1843}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":963,"w":103,"h":19,"abs_x":299,"abs_y":1843}"><span bis_size="{"x":8,"y":963,"w":103,"h":19,"abs_x":299,"abs_y":1843}" style="color:#000000"><span bis_size="{"x":8,"y":963,"w":103,"h":19,"abs_x":299,"abs_y":1843}" style="font-weight:400"><span bis_size="{"x":8,"y":963,"w":103,"h":19,"abs_x":299,"abs_y":1843}" style="font-style:italic"><span bis_size="{"x":8,"y":963,"w":103,"h":19,"abs_x":299,"abs_y":1843}" style="text-decoration:none"><strong>vuelta en U</strong>. </span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":1163,"w":473,"h":368,"abs_x":299,"abs_y":2043}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":1170,"w":478,"h":355,"abs_x":299,"abs_y":2050}" style="line-height:30px;"><span bis_size="{"x":8,"y":1170,"w":478,"h":355,"abs_x":299,"abs_y":2050}" style="font-size:16px;"><span bis_size="{"x":8,"y":1169,"w":478,"h":356,"abs_x":299,"abs_y":2049}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":1169,"w":229,"h":19,"abs_x":299,"abs_y":2049}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":1169,"w":229,"h":19,"abs_x":299,"abs_y":2049}"><span bis_size="{"x":8,"y":1169,"w":229,"h":19,"abs_x":299,"abs_y":2049}" style="color:#000000"><span bis_size="{"x":8,"y":1169,"w":229,"h":19,"abs_x":299,"abs_y":2049}" style="font-weight:400"><span bis_size="{"x":8,"y":1169,"w":229,"h":19,"abs_x":299,"abs_y":2049}" style="font-style:normal"><span bis_size="{"x":8,"y":1169,"w":229,"h":19,"abs_x":299,"abs_y":2049}" style="text-decoration:none">Ahora bien, para evitar la </span></span></span></span></span></span><span bis_size="{"x":237,"y":1169,"w":99,"h":19,"abs_x":528,"abs_y":2049}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":237,"y":1169,"w":99,"h":19,"abs_x":528,"abs_y":2049}"><span bis_size="{"x":237,"y":1169,"w":99,"h":19,"abs_x":528,"abs_y":2049}" style="color:#000000"><span bis_size="{"x":237,"y":1169,"w":99,"h":19,"abs_x":528,"abs_y":2049}" style="font-weight:400"><span bis_size="{"x":237,"y":1169,"w":99,"h":19,"abs_x":528,"abs_y":2049}" style="font-style:italic"><span bis_size="{"x":237,"y":1169,"w":99,"h":19,"abs_x":528,"abs_y":2049}" style="text-decoration:none">vuelta en U</span></span></span></span></span></span><span bis_size="{"x":8,"y":1169,"w":478,"h":234,"abs_x":299,"abs_y":2049}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":1169,"w":478,"h":234,"abs_x":299,"abs_y":2049}"><span bis_size="{"x":8,"y":1169,"w":478,"h":234,"abs_x":299,"abs_y":2049}" style="color:#000000"><span bis_size="{"x":8,"y":1169,"w":478,"h":234,"abs_x":299,"abs_y":2049}" style="font-weight:400"><span bis_size="{"x":8,"y":1169,"w":478,"h":234,"abs_x":299,"abs_y":2049}" style="font-style:normal"><span bis_size="{"x":8,"y":1169,"w":478,"h":234,"abs_x":299,"abs_y":2049}" style="text-decoration:none">, a través de las Reglas Generales de Comercio Exterior (RGCE), a</span></span></span></span></span></span></span></span></span><span bis_size="{"x":8,"y":1170,"w":478,"h":355,"abs_x":299,"abs_y":2050}" style="line-height:30px;"><span bis_size="{"x":8,"y":1170,"w":478,"h":355,"abs_x":299,"abs_y":2050}" style="font-size:16px;"><span bis_size="{"x":8,"y":1169,"w":478,"h":356,"abs_x":299,"abs_y":2049}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":1383,"w":478,"h":142,"abs_x":299,"abs_y":2263}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":1383,"w":478,"h":142,"abs_x":299,"abs_y":2263}"><span bis_size="{"x":8,"y":1383,"w":478,"h":142,"abs_x":299,"abs_y":2263}" style="color:#000000"><span bis_size="{"x":8,"y":1383,"w":478,"h":142,"abs_x":299,"abs_y":2263}" style="font-weight:400"><span bis_size="{"x":8,"y":1383,"w":478,"h":142,"abs_x":299,"abs_y":2263}" style="font-style:normal"><span bis_size="{"x":8,"y":1383,"w":478,"h":142,"abs_x":299,"abs_y":2263}" style="text-decoration:none"> las empresas con Programa IMMEX se les dio una facilidad para simplificar el proceso, este consiste en transferir el producto final, que fue importado temporalmente, a una empresa en México que lo va a importar de forma definitiva, sin necesidad de que la mercancía salga <strong>físicamente</strong> del país. Para eso, se utilizan pedimentos con <strong>clave V5</strong>, que sirven para 'simular' el retorno al extranjero por parte de quien transfiere la mercancía, y al mismo tiempo respaldan la importación definitiva a nombre de quien la recibe en México.</span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":1547,"w":473,"h":122,"abs_x":299,"abs_y":2427}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":1554,"w":478,"h":110,"abs_x":299,"abs_y":2434}" style="line-height:30px;"><span bis_size="{"x":8,"y":1554,"w":478,"h":110,"abs_x":299,"abs_y":2434}" style="font-size:16px;"><span bis_size="{"x":8,"y":1553,"w":478,"h":111,"abs_x":299,"abs_y":2433}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":1553,"w":298,"h":19,"abs_x":299,"abs_y":2433}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":1553,"w":298,"h":19,"abs_x":299,"abs_y":2433}"><span bis_size="{"x":8,"y":1553,"w":298,"h":19,"abs_x":299,"abs_y":2433}" style="color:#000000"><span bis_size="{"x":8,"y":1553,"w":298,"h":19,"abs_x":299,"abs_y":2433}" style="font-weight:400"><span bis_size="{"x":8,"y":1553,"w":298,"h":19,"abs_x":299,"abs_y":2433}" style="font-style:normal"><span bis_size="{"x":8,"y":1553,"w":298,"h":19,"abs_x":299,"abs_y":2433}" style="text-decoration:none">En otras palabras, se estableció una </span></span></span></span></span></span><span bis_size="{"x":306,"y":1553,"w":132,"h":19,"abs_x":597,"abs_y":2433}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":306,"y":1553,"w":132,"h":19,"abs_x":597,"abs_y":2433}"><span bis_size="{"x":306,"y":1553,"w":132,"h":19,"abs_x":597,"abs_y":2433}" style="color:#000000"><span bis_size="{"x":306,"y":1553,"w":132,"h":19,"abs_x":597,"abs_y":2433}" style="font-weight:700"><span bis_size="{"x":306,"y":1553,"w":132,"h":19,"abs_x":597,"abs_y":2433}" style="font-style:normal"><span bis_size="{"x":306,"y":1553,"w":132,"h":19,"abs_x":597,"abs_y":2433}" style="text-decoration:none">ficción jurídica</span></span></span></span></span></span><span bis_size="{"x":8,"y":1553,"w":478,"h":111,"abs_x":299,"abs_y":2433}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":1553,"w":478,"h":111,"abs_x":299,"abs_y":2433}"><span bis_size="{"x":8,"y":1553,"w":478,"h":111,"abs_x":299,"abs_y":2433}" style="color:#000000"><span bis_size="{"x":8,"y":1553,"w":478,"h":111,"abs_x":299,"abs_y":2433}" style="font-weight:400"><span bis_size="{"x":8,"y":1553,"w":478,"h":111,"abs_x":299,"abs_y":2433}" style="font-style:normal"><span bis_size="{"x":8,"y":1553,"w":478,"h":111,"abs_x":299,"abs_y":2433}" style="text-decoration:none"> para asumir que la mercancía, que posteriormente es importada de manera definitiva al país, retornó al extranjero, aunque su entrega material se dio en territorio nacional. </span></span></span></span></span></span></span></span></span></p> <h2 bis_size="{"x":8,"y":1690,"w":473,"h":32,"abs_x":299,"abs_y":2570}" style="line-height: 1.2; text-align: justify;"><span bis_size="{"x":8,"y":1691,"w":118,"h":27,"abs_x":299,"abs_y":2571}" style="line-height:30px;"><span bis_size="{"x":8,"y":1698,"w":118,"h":18,"abs_x":299,"abs_y":2578}" style="font-size:16px;"><span bis_size="{"x":8,"y":1697,"w":118,"h":19,"abs_x":299,"abs_y":2577}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":1697,"w":118,"h":19,"abs_x":299,"abs_y":2577}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":1697,"w":118,"h":19,"abs_x":299,"abs_y":2577}"><span bis_size="{"x":8,"y":1697,"w":118,"h":19,"abs_x":299,"abs_y":2577}" style="color:#000000"><span bis_size="{"x":8,"y":1697,"w":118,"h":19,"abs_x":299,"abs_y":2577}" style="font-weight:700"><span bis_size="{"x":8,"y":1697,"w":118,"h":19,"abs_x":299,"abs_y":2577}" style="font-style:normal"><span bis_size="{"x":8,"y":1697,"w":118,"h":19,"abs_x":299,"abs_y":2577}" style="text-decoration:none">Problemática</span></span></span></span></span></span></span></span></span></h2> <p bis_size="{"x":8,"y":1742,"w":473,"h":337,"abs_x":299,"abs_y":2622}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":1749,"w":478,"h":324,"abs_x":299,"abs_y":2629}" style="line-height:30px;"><span bis_size="{"x":8,"y":1749,"w":478,"h":324,"abs_x":299,"abs_y":2629}" style="font-size:16px;"><span bis_size="{"x":8,"y":1748,"w":478,"h":326,"abs_x":299,"abs_y":2628}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":1748,"w":478,"h":234,"abs_x":299,"abs_y":2628}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":1748,"w":478,"h":234,"abs_x":299,"abs_y":2628}"><span bis_size="{"x":8,"y":1748,"w":478,"h":234,"abs_x":299,"abs_y":2628}" style="color:#000000"><span bis_size="{"x":8,"y":1748,"w":478,"h":234,"abs_x":299,"abs_y":2628}" style="font-weight:400"><span bis_size="{"x":8,"y":1748,"w":478,"h":234,"abs_x":299,"abs_y":2628}" style="font-style:normal"><span bis_size="{"x":8,"y":1748,"w":478,"h":234,"abs_x":299,"abs_y":2628}" style="text-decoration:none">Esto genera un problema en materia de impuesto al valor agregado (IVA) pues, por una parte, la sociedad residente fiscal en México, la que importa el producto final, está obligada al pago de IVA por importación, esto de conformidad con los artículos 1, fracción IV y 24 de la Ley del Impuesto al Valor Agregado (LIVA) y, por otra parte, la misma sociedad que importa el producto debe retener el IVA al extranjero al haberse realizado la enajenación —</span></span></span></span></span></span><span bis_size="{"x":8,"y":1993,"w":300,"h":19,"abs_x":299,"abs_y":2873}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":1993,"w":300,"h":19,"abs_x":299,"abs_y":2873}"><span bis_size="{"x":8,"y":1993,"w":300,"h":19,"abs_x":299,"abs_y":2873}" style="color:#000000"><span bis_size="{"x":8,"y":1993,"w":300,"h":19,"abs_x":299,"abs_y":2873}" style="font-weight:400"><span bis_size="{"x":8,"y":1993,"w":300,"h":19,"abs_x":299,"abs_y":2873}" style="font-style:italic"><span bis_size="{"x":8,"y":1993,"w":300,"h":19,"abs_x":299,"abs_y":2873}" style="text-decoration:none">entrega material de la mercancía— </span></span></span></span></span></span><span bis_size="{"x":8,"y":1993,"w":478,"h":80,"abs_x":299,"abs_y":2873}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":1993,"w":478,"h":80,"abs_x":299,"abs_y":2873}"><span bis_size="{"x":8,"y":1993,"w":478,"h":80,"abs_x":299,"abs_y":2873}" style="color:#000000"><span bis_size="{"x":8,"y":1993,"w":478,"h":80,"abs_x":299,"abs_y":2873}" style="font-weight:400"><span bis_size="{"x":8,"y":1993,"w":478,"h":80,"abs_x":299,"abs_y":2873}" style="font-style:normal"><span bis_size="{"x":8,"y":1993,"w":478,"h":80,"abs_x":299,"abs_y":2873}" style="text-decoration:none">en territorio nacional, en términos de los artículos 1-A, fracción III y 10 de la LIVA. </span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":2096,"w":473,"h":214,"abs_x":299,"abs_y":2976}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":2102,"w":478,"h":202,"abs_x":299,"abs_y":2982}" style="line-height:30px;"><span bis_size="{"x":8,"y":2102,"w":478,"h":202,"abs_x":299,"abs_y":2982}" style="font-size:16px;"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="color:#000000"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="font-weight:400"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="font-style:normal"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="text-decoration:none">En síntesis, con base en las RGCE, en relación con las disposiciones fiscales aplicables de la LIVA, la misma persona, física o moral, residente fiscal en México deberá pagar dos veces IVA por el mismo producto: </span></span></span></span></span></span></span></span></span></p> <ul> <li bis_size="{"x":8,"y":2096,"w":473,"h":214,"abs_x":299,"abs_y":2976}" style="line-height: 1.2; text-align: justify;"><span bis_size="{"x":8,"y":2102,"w":478,"h":202,"abs_x":299,"abs_y":2982}" style="line-height:30px;"><span bis_size="{"x":8,"y":2102,"w":478,"h":202,"abs_x":299,"abs_y":2982}" style="font-size:16px;"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="color:#000000"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="font-weight:400"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="font-style:normal"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="text-decoration:none">Con motivo de su importación definitiva. </span></span></span></span></span></span></span></span></span></li> <li bis_size="{"x":8,"y":2096,"w":473,"h":214,"abs_x":299,"abs_y":2976}" style="line-height: 1.2; text-align: justify;"><span bis_size="{"x":8,"y":2102,"w":478,"h":202,"abs_x":299,"abs_y":2982}" style="line-height:30px;"><span bis_size="{"x":8,"y":2102,"w":478,"h":202,"abs_x":299,"abs_y":2982}" style="font-size:16px;"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="color:#000000"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="font-weight:400"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="font-style:normal"><span bis_size="{"x":8,"y":2101,"w":478,"h":203,"abs_x":299,"abs_y":2981}" style="text-decoration:none">Por la retención con motivo de la entrega material que se efectúa en territorio nacional.</span></span></span></span></span></span></span></span></span></li> </ul> <h2 bis_size="{"x":8,"y":2330,"w":473,"h":32,"abs_x":299,"abs_y":3210}" style="line-height: 1.2; text-align: justify;"><span bis_size="{"x":8,"y":2332,"w":141,"h":27,"abs_x":299,"abs_y":3212}" style="line-height:30px;"><span bis_size="{"x":8,"y":2339,"w":141,"h":18,"abs_x":299,"abs_y":3219}" style="font-size:16px;"><span bis_size="{"x":8,"y":2338,"w":141,"h":19,"abs_x":299,"abs_y":3218}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":2338,"w":141,"h":19,"abs_x":299,"abs_y":3218}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":2338,"w":141,"h":19,"abs_x":299,"abs_y":3218}"><span bis_size="{"x":8,"y":2338,"w":141,"h":19,"abs_x":299,"abs_y":3218}" style="color:#000000"><span bis_size="{"x":8,"y":2338,"w":141,"h":19,"abs_x":299,"abs_y":3218}" style="font-weight:700"><span bis_size="{"x":8,"y":2338,"w":141,"h":19,"abs_x":299,"abs_y":3218}" style="font-style:normal"><span bis_size="{"x":8,"y":2338,"w":141,"h":19,"abs_x":299,"abs_y":3218}" style="text-decoration:none">Contexto actual</span></span></span></span></span></span></span></span></span></h2> <p bis_size="{"x":8,"y":2383,"w":473,"h":245,"abs_x":299,"abs_y":3263}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":2390,"w":478,"h":232,"abs_x":299,"abs_y":3270}" style="line-height:30px;"><span bis_size="{"x":8,"y":2390,"w":478,"h":232,"abs_x":299,"abs_y":3270}" style="font-size:16px;"><span bis_size="{"x":8,"y":2388,"w":478,"h":234,"abs_x":299,"abs_y":3268}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":2388,"w":478,"h":234,"abs_x":299,"abs_y":3268}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":2388,"w":478,"h":234,"abs_x":299,"abs_y":3268}"><span bis_size="{"x":8,"y":2388,"w":478,"h":234,"abs_x":299,"abs_y":3268}" style="color:#000000"><span bis_size="{"x":8,"y":2388,"w":478,"h":234,"abs_x":299,"abs_y":3268}" style="font-weight:400"><span bis_size="{"x":8,"y":2388,"w":478,"h":234,"abs_x":299,"abs_y":3268}" style="font-style:normal"><span bis_size="{"x":8,"y":2388,"w":478,"h":234,"abs_x":299,"abs_y":3268}" style="text-decoration:none">Actualmente, se encuentra pendiente de resolución en el Pleno de la SCJN, la Contradicción de Criterios 8/2025, por la que se pretende definir si es procedente que la persona residente fiscal en México, la que adquiere al final la mercancía, debe retener el IVA cuando su enajenación se efectuó al amparo de esa ficción jurídica del retorno virtual de mercancía, al amparo de las RGCE en relación con la LIVA.</span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":2644,"w":473,"h":184,"abs_x":299,"abs_y":3524}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":2651,"w":478,"h":171,"abs_x":299,"abs_y":3531}" style="line-height:30px;"><span bis_size="{"x":8,"y":2651,"w":478,"h":171,"abs_x":299,"abs_y":3531}" style="font-size:16px;"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="color:#000000"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="font-weight:400"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="font-style:normal"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="text-decoration:none">Los criterios contendientes en la Contradicción de Criterios 8/2025 son: </span></span></span></span></span></span></span></span></span></p> <ul> <li bis_size="{"x":8,"y":2644,"w":473,"h":184,"abs_x":299,"abs_y":3524}" style="line-height: 1.2; text-align: justify;"><span bis_size="{"x":8,"y":2651,"w":478,"h":171,"abs_x":299,"abs_y":3531}" style="line-height:30px;"><span bis_size="{"x":8,"y":2651,"w":478,"h":171,"abs_x":299,"abs_y":3531}" style="font-size:16px;"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="color:#000000"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="font-weight:400"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="font-style:normal"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="text-decoration:none">La Contradicción de Criterios 38/2023, emitida por el Pleno Regional en Materia istrativa de la Región Centro-Norte .</span></span></span></span></span></span></span></span></span></li> <li bis_size="{"x":8,"y":2644,"w":473,"h":184,"abs_x":299,"abs_y":3524}" style="line-height: 1.2; text-align: justify;"><span bis_size="{"x":8,"y":2651,"w":478,"h":171,"abs_x":299,"abs_y":3531}" style="line-height:30px;"><span bis_size="{"x":8,"y":2651,"w":478,"h":171,"abs_x":299,"abs_y":3531}" style="font-size:16px;"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="color:#000000"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="font-weight:400"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="font-style:normal"><span bis_size="{"x":8,"y":2650,"w":478,"h":172,"abs_x":299,"abs_y":3530}" style="text-decoration:none">La ejecutoria dictada por el Tribunal Colegiado en Materias Penal y istrativa del Decimocuarto Circuito. </span></span></span></span></span></span></span></span></span></li> </ul> <p bis_size="{"x":8,"y":2844,"w":473,"h":306,"abs_x":299,"abs_y":3724}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":2851,"w":478,"h":294,"abs_x":299,"abs_y":3731}" style="line-height:30px;"><span bis_size="{"x":8,"y":2851,"w":478,"h":294,"abs_x":299,"abs_y":3731}" style="font-size:16px;"><span bis_size="{"x":8,"y":2850,"w":478,"h":295,"abs_x":299,"abs_y":3730}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":2850,"w":478,"h":295,"abs_x":299,"abs_y":3730}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":2850,"w":478,"h":295,"abs_x":299,"abs_y":3730}"><span bis_size="{"x":8,"y":2850,"w":478,"h":295,"abs_x":299,"abs_y":3730}" style="color:#000000"><span bis_size="{"x":8,"y":2850,"w":478,"h":295,"abs_x":299,"abs_y":3730}" style="font-weight:400"><span bis_size="{"x":8,"y":2850,"w":478,"h":295,"abs_x":299,"abs_y":3730}" style="font-style:normal"><span bis_size="{"x":8,"y":2850,"w":478,"h":295,"abs_x":299,"abs_y":3730}" style="text-decoration:none">A través de la Contradicción de Criterios 38/2023, el Pleno Regional en Materia istrativa de la Región Centro-Norte sostiene que <strong>no es procedente que se actualice a cargo del adquirente de la mercancía la obligación de retener el IVA</strong>,<strong> toda vez que no se enajena en territorio nacional</strong>, con motivo de la ficción jurídica prevista en las RGCE, pues el alcance que debe otorgarse a la facilidad istrativa debe ser armónico dentro del sistema normativo, concretamente, entre las disposiciones legales aplicables de la LA y la LIVA.</span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":2844,"w":473,"h":306,"abs_x":299,"abs_y":3724}" style="line-height:1.2; text-align:justify"> </p> <p bis_size="{"x":8,"y":3295,"w":473,"h":306,"abs_x":299,"abs_y":4175}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":3302,"w":478,"h":294,"abs_x":299,"abs_y":4182}" style="line-height:30px;"><span bis_size="{"x":8,"y":3302,"w":478,"h":294,"abs_x":299,"abs_y":4182}" style="font-size:16px;"><span bis_size="{"x":8,"y":3300,"w":478,"h":295,"abs_x":299,"abs_y":4180}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":3300,"w":478,"h":295,"abs_x":299,"abs_y":4180}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":3300,"w":478,"h":295,"abs_x":299,"abs_y":4180}"><span bis_size="{"x":8,"y":3300,"w":478,"h":295,"abs_x":299,"abs_y":4180}" style="color:#000000"><span bis_size="{"x":8,"y":3300,"w":478,"h":295,"abs_x":299,"abs_y":4180}" style="font-weight:400"><span bis_size="{"x":8,"y":3300,"w":478,"h":295,"abs_x":299,"abs_y":4180}" style="font-style:normal"><span bis_size="{"x":8,"y":3300,"w":478,"h":295,"abs_x":299,"abs_y":4180}" style="text-decoration:none">En oposición, el Tribunal Colegiado en Materias Penal y istrativa del Decimocuarto Circuito, al resolver el recurso de revisión fiscal 63/2023, sostiene que <strong>sí es procedente que la persona adquirente del producto final retenga el IVA por la enajenación de bienes por parte de un residente en el extranjero, toda vez que esta enajenación se realizó en territorio nacional</strong>, adicional al IVA por importación definitiva que también debe pagar, pues, a su juicio, se trata de dos operaciones independientes entre sí. </span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":3618,"w":473,"h":214,"abs_x":299,"abs_y":4498}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":3624,"w":478,"h":202,"abs_x":299,"abs_y":4504}" style="line-height:30px;"><span bis_size="{"x":8,"y":3624,"w":478,"h":202,"abs_x":299,"abs_y":4504}" style="font-size:16px;"><span bis_size="{"x":8,"y":3623,"w":478,"h":203,"abs_x":299,"abs_y":4503}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":3623,"w":478,"h":203,"abs_x":299,"abs_y":4503}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":3623,"w":478,"h":203,"abs_x":299,"abs_y":4503}"><span bis_size="{"x":8,"y":3623,"w":478,"h":203,"abs_x":299,"abs_y":4503}" style="color:#000000"><span bis_size="{"x":8,"y":3623,"w":478,"h":203,"abs_x":299,"abs_y":4503}" style="font-weight:400"><span bis_size="{"x":8,"y":3623,"w":478,"h":203,"abs_x":299,"abs_y":4503}" style="font-style:normal"><span bis_size="{"x":8,"y":3623,"w":478,"h":203,"abs_x":299,"abs_y":4503}" style="text-decoration:none">Es de considerar que se trata de dos sujetos pasivos distintos: el primero, el que paga el IVA por la importación definitiva y, el segundo, el residente en el extranjero que enajena el bien. Sin embargo, el adquirente del bien de que se trate actúa como obligado solidario y debe retener el IVA correspondiente. </span></span></span></span></span></span></span></span></span></p> <hr bis_size="{"x":8,"y":3167,"w":473,"h":1,"abs_x":299,"abs_y":4047}" /> <p bis_size="{"x":8,"y":3200,"w":473,"h":61,"abs_x":299,"abs_y":4080}" style="line-height: 1.32; text-align: justify; margin-top: 32px;"><span bis_size="{"x":8,"y":3207,"w":478,"h":48,"abs_x":299,"abs_y":4087}" style="line-height:30px;"><span bis_size="{"x":8,"y":3207,"w":478,"h":48,"abs_x":299,"abs_y":4087}" style="font-size:16px;"><span bis_size="{"x":8,"y":3206,"w":478,"h":50,"abs_x":299,"abs_y":4086}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":3206,"w":176,"h":19,"abs_x":299,"abs_y":4086}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":3206,"w":176,"h":19,"abs_x":299,"abs_y":4086}"><span bis_size="{"x":8,"y":3206,"w":176,"h":19,"abs_x":299,"abs_y":4086}" style="color:#000000"><span bis_size="{"x":8,"y":3206,"w":176,"h":19,"abs_x":299,"abs_y":4086}" style="font-weight:700"><span bis_size="{"x":8,"y":3206,"w":176,"h":19,"abs_x":299,"abs_y":4086}" style="font-style:normal"><span bis_size="{"x":8,"y":3206,"w":176,"h":19,"abs_x":299,"abs_y":4086}" style="text-decoration:none">Tema relacionado: </span></span></span></span></span></span><a bis_size="{"x":8,"y":3206,"w":478,"h":50,"abs_x":299,"abs_y":4086}" href="/reportajes/chile-iva-servicios-profesionales" style="text-decoration:none" target="_blank"><span bis_size="{"x":8,"y":3206,"w":478,"h":50,"abs_x":299,"abs_y":4086}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":3206,"w":478,"h":50,"abs_x":299,"abs_y":4086}"><span bis_size="{"x":8,"y":3206,"w":478,"h":50,"abs_x":299,"abs_y":4086}" style="color:#1155cc"><span bis_size="{"x":8,"y":3206,"w":478,"h":50,"abs_x":299,"abs_y":4086}" style="font-weight:700"><span bis_size="{"x":8,"y":3206,"w":478,"h":50,"abs_x":299,"abs_y":4086}" style="font-style:normal"><span bis_size="{"x":8,"y":3206,"w":478,"h":50,"abs_x":299,"abs_y":4086}" style="text-decoration:underline"><span bis_size="{"x":8,"y":3206,"w":478,"h":50,"abs_x":299,"abs_y":4086}"><span bis_size="{"x":8,"y":3206,"w":478,"h":50,"abs_x":299,"abs_y":4086}" style="text-decoration-skip-ink:none">Chile comenzará a cobrar IVA a todos los servicios profesionales</span></span></span></span></span></span></span></span></a></span></span></span></p> <hr bis_size="{"x":8,"y":3278,"w":473,"h":1,"abs_x":299,"abs_y":4158}" /> <h2 bis_size="{"x":8,"y":3295,"w":473,"h":306,"abs_x":299,"abs_y":4175}" style="line-height: 1.2; text-align: justify;"><span bis_size="{"x":8,"y":3853,"w":97,"h":27,"abs_x":299,"abs_y":4733}" style="line-height:30px;"><span bis_size="{"x":8,"y":3861,"w":97,"h":18,"abs_x":299,"abs_y":4741}" style="font-size:16px;"><span bis_size="{"x":8,"y":3859,"w":97,"h":19,"abs_x":299,"abs_y":4739}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":3859,"w":97,"h":19,"abs_x":299,"abs_y":4739}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":3859,"w":97,"h":19,"abs_x":299,"abs_y":4739}"><span bis_size="{"x":8,"y":3859,"w":97,"h":19,"abs_x":299,"abs_y":4739}" style="color:#000000"><span bis_size="{"x":8,"y":3859,"w":97,"h":19,"abs_x":299,"abs_y":4739}" style="font-weight:700"><span bis_size="{"x":8,"y":3859,"w":97,"h":19,"abs_x":299,"abs_y":4739}" style="font-style:normal"><span bis_size="{"x":8,"y":3859,"w":97,"h":19,"abs_x":299,"abs_y":4739}" style="text-decoration:none">Conclusión</span></span></span></span></span></span></span></span></span></h2> <p bis_size="{"x":8,"y":3905,"w":473,"h":245,"abs_x":299,"abs_y":4785}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":3911,"w":478,"h":232,"abs_x":299,"abs_y":4791}" style="line-height:30px;"><span bis_size="{"x":8,"y":3911,"w":478,"h":232,"abs_x":299,"abs_y":4791}" style="font-size:16px;"><span bis_size="{"x":8,"y":3910,"w":478,"h":234,"abs_x":299,"abs_y":4790}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":3910,"w":478,"h":234,"abs_x":299,"abs_y":4790}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":3910,"w":478,"h":234,"abs_x":299,"abs_y":4790}"><span bis_size="{"x":8,"y":3910,"w":478,"h":234,"abs_x":299,"abs_y":4790}" style="color:#000000"><span bis_size="{"x":8,"y":3910,"w":478,"h":234,"abs_x":299,"abs_y":4790}" style="font-weight:400"><span bis_size="{"x":8,"y":3910,"w":478,"h":234,"abs_x":299,"abs_y":4790}" style="font-style:normal"><span bis_size="{"x":8,"y":3910,"w":478,"h":234,"abs_x":299,"abs_y":4790}" style="text-decoration:none">En mi opinión, el criterio que debería prevalecer es el emitido por el Pleno Regional en Materia istrativa de la Región Centro-Norte, al resolver la Contradicción de Criterios 38/2023, pues coincido con el razonamiento de que la ficción jurídica que se establece en RGCE, debe tener un alcance total y armónico con el sistema normativo aplicable, esto es, tanto con la LA, como con la LIVA. </span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":4166,"w":473,"h":306,"abs_x":299,"abs_y":5046}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":4173,"w":478,"h":294,"abs_x":299,"abs_y":5053}" style="line-height:30px;"><span bis_size="{"x":8,"y":4173,"w":478,"h":294,"abs_x":299,"abs_y":5053}" style="font-size:16px;"><span bis_size="{"x":8,"y":4171,"w":478,"h":295,"abs_x":299,"abs_y":5051}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":4171,"w":478,"h":295,"abs_x":299,"abs_y":5051}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":4171,"w":478,"h":295,"abs_x":299,"abs_y":5051}"><span bis_size="{"x":8,"y":4171,"w":478,"h":295,"abs_x":299,"abs_y":5051}" style="color:#000000"><span bis_size="{"x":8,"y":4171,"w":478,"h":295,"abs_x":299,"abs_y":5051}" style="font-weight:400"><span bis_size="{"x":8,"y":4171,"w":478,"h":295,"abs_x":299,"abs_y":5051}" style="font-style:normal"><span bis_size="{"x":8,"y":4171,"w":478,"h":295,"abs_x":299,"abs_y":5051}" style="text-decoration:none">En efecto, la ficción jurídica del retorno virtual al extranjero de la mercancía importada temporalmente al país al amparo del pedimento con clave V5, tiene que tener efectos jurídicos no solo en materia de comercio exterior, sino también a la luz de la LIVA, para evitar una distorsión en el cumplimiento de las obligaciones fiscales de los contribuyentes respecto del impuesto relativo y, lo que es peor, provocar un doble pago de IVA por parte de la misma persona física o moral en el mismo eslabón de la cadena productiva y/o de distribución. </span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":4489,"w":473,"h":214,"abs_x":299,"abs_y":5369}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":4495,"w":478,"h":202,"abs_x":299,"abs_y":5375}" style="line-height:30px;"><span bis_size="{"x":8,"y":4495,"w":478,"h":202,"abs_x":299,"abs_y":5375}" style="font-size:16px;"><span bis_size="{"x":8,"y":4494,"w":478,"h":203,"abs_x":299,"abs_y":5374}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":4494,"w":478,"h":50,"abs_x":299,"abs_y":5374}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":4494,"w":478,"h":50,"abs_x":299,"abs_y":5374}"><span bis_size="{"x":8,"y":4494,"w":478,"h":50,"abs_x":299,"abs_y":5374}" style="color:#000000"><span bis_size="{"x":8,"y":4494,"w":478,"h":50,"abs_x":299,"abs_y":5374}" style="font-weight:400"><span bis_size="{"x":8,"y":4494,"w":478,"h":50,"abs_x":299,"abs_y":5374}" style="font-style:normal"><span bis_size="{"x":8,"y":4494,"w":478,"h":50,"abs_x":299,"abs_y":5374}" style="text-decoration:none">Ello, pues la finalidad de la facilidad istrativa prevista en la RCGE es </span></span></span></span></span></span><span bis_size="{"x":203,"y":4525,"w":61,"h":19,"abs_x":494,"abs_y":5405}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":203,"y":4525,"w":61,"h":19,"abs_x":494,"abs_y":5405}"><span bis_size="{"x":203,"y":4525,"w":61,"h":19,"abs_x":494,"abs_y":5405}" style="color:#000000"><span bis_size="{"x":203,"y":4525,"w":61,"h":19,"abs_x":494,"abs_y":5405}" style="font-weight:700"><span bis_size="{"x":203,"y":4525,"w":61,"h":19,"abs_x":494,"abs_y":5405}" style="font-style:normal"><span bis_size="{"x":203,"y":4525,"w":61,"h":19,"abs_x":494,"abs_y":5405}" style="text-decoration:underline"><span bis_size="{"x":203,"y":4525,"w":61,"h":19,"abs_x":494,"abs_y":5405}"><span bis_size="{"x":203,"y":4525,"w":61,"h":19,"abs_x":494,"abs_y":5405}" style="text-decoration-skip-ink:none">asumir</span></span></span></span></span></span></span></span><span bis_size="{"x":8,"y":4525,"w":478,"h":50,"abs_x":299,"abs_y":5405}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":4525,"w":478,"h":50,"abs_x":299,"abs_y":5405}"><span bis_size="{"x":8,"y":4525,"w":478,"h":50,"abs_x":299,"abs_y":5405}" style="color:#000000"><span bis_size="{"x":8,"y":4525,"w":478,"h":50,"abs_x":299,"abs_y":5405}" style="font-weight:400"><span bis_size="{"x":8,"y":4525,"w":478,"h":50,"abs_x":299,"abs_y":5405}" style="font-style:normal"><span bis_size="{"x":8,"y":4525,"w":478,"h":50,"abs_x":299,"abs_y":5405}" style="text-decoration:none"> que la mercancía que fue importada temporalmente a territorio nacional </span></span></span></span></span></span><span bis_size="{"x":395,"y":4555,"w":91,"h":19,"abs_x":686,"abs_y":5435}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":395,"y":4555,"w":91,"h":19,"abs_x":686,"abs_y":5435}"><span bis_size="{"x":395,"y":4555,"w":91,"h":19,"abs_x":686,"abs_y":5435}" style="color:#000000"><span bis_size="{"x":395,"y":4555,"w":91,"h":19,"abs_x":686,"abs_y":5435}" style="font-weight:700"><span bis_size="{"x":395,"y":4555,"w":91,"h":19,"abs_x":686,"abs_y":5435}" style="font-style:italic"><span bis_size="{"x":395,"y":4555,"w":91,"h":19,"abs_x":686,"abs_y":5435}" style="text-decoration:underline"><span bis_size="{"x":395,"y":4555,"w":91,"h":19,"abs_x":686,"abs_y":5435}"><span bis_size="{"x":395,"y":4555,"w":91,"h":19,"abs_x":686,"abs_y":5435}" style="text-decoration-skip-ink:none">“retornó” </span></span></span></span></span></span></span></span><span bis_size="{"x":8,"y":4586,"w":467,"h":19,"abs_x":299,"abs_y":5466}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":4586,"w":467,"h":19,"abs_x":299,"abs_y":5466}"><span bis_size="{"x":8,"y":4586,"w":467,"h":19,"abs_x":299,"abs_y":5466}" style="color:#000000"><span bis_size="{"x":8,"y":4586,"w":467,"h":19,"abs_x":299,"abs_y":5466}" style="font-weight:700"><span bis_size="{"x":8,"y":4586,"w":467,"h":19,"abs_x":299,"abs_y":5466}" style="font-style:normal"><span bis_size="{"x":8,"y":4586,"w":467,"h":19,"abs_x":299,"abs_y":5466}" style="text-decoration:underline"><span bis_size="{"x":8,"y":4586,"w":467,"h":19,"abs_x":299,"abs_y":5466}"><span bis_size="{"x":8,"y":4586,"w":467,"h":19,"abs_x":299,"abs_y":5466}" style="text-decoration-skip-ink:none">al extranjero y ya no se encuentra en México</span></span></span></span></span></span></span></span><span bis_size="{"x":8,"y":4586,"w":478,"h":111,"abs_x":299,"abs_y":5466}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":4586,"w":478,"h":111,"abs_x":299,"abs_y":5466}"><span bis_size="{"x":8,"y":4586,"w":478,"h":111,"abs_x":299,"abs_y":5466}" style="color:#000000"><span bis_size="{"x":8,"y":4586,"w":478,"h":111,"abs_x":299,"abs_y":5466}" style="font-weight:400"><span bis_size="{"x":8,"y":4586,"w":478,"h":111,"abs_x":299,"abs_y":5466}" style="font-style:normal"><span bis_size="{"x":8,"y":4586,"w":478,"h":111,"abs_x":299,"abs_y":5466}" style="text-decoration:none">, evitando de esta manera incumplir con una estancia ilegal en términos del propio artículo 108, penúltimo párrafo de la LA</span></span></span></span></span></span><span bis_size="{"x":47,"y":4678,"w":11,"h":19,"abs_x":338,"abs_y":5558}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":47,"y":4678,"w":11,"h":19,"abs_x":338,"abs_y":5558}"><span bis_size="{"x":47,"y":4678,"w":11,"h":19,"abs_x":338,"abs_y":5558}" style="color:#000000"><span bis_size="{"x":47,"y":4678,"w":11,"h":19,"abs_x":338,"abs_y":5558}" style="font-weight:400"><span bis_size="{"x":47,"y":4678,"w":11,"h":19,"abs_x":338,"abs_y":5558}" style="font-style:normal"><span bis_size="{"x":47,"y":4678,"w":11,"h":19,"abs_x":338,"abs_y":5558}" style="text-decoration:none">. </span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":4719,"w":473,"h":306,"abs_x":299,"abs_y":5599}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":4726,"w":478,"h":294,"abs_x":299,"abs_y":5606}" style="line-height:30px;"><span bis_size="{"x":8,"y":4726,"w":478,"h":294,"abs_x":299,"abs_y":5606}" style="font-size:16px;"><span bis_size="{"x":8,"y":4725,"w":478,"h":295,"abs_x":299,"abs_y":5605}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":4725,"w":478,"h":295,"abs_x":299,"abs_y":5605}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":4725,"w":478,"h":295,"abs_x":299,"abs_y":5605}"><span bis_size="{"x":8,"y":4725,"w":478,"h":295,"abs_x":299,"abs_y":5605}" style="color:#000000"><span bis_size="{"x":8,"y":4725,"w":478,"h":295,"abs_x":299,"abs_y":5605}" style="font-weight:400"><span bis_size="{"x":8,"y":4725,"w":478,"h":295,"abs_x":299,"abs_y":5605}" style="font-style:normal"><span bis_size="{"x":8,"y":4725,"w":478,"h":295,"abs_x":299,"abs_y":5605}" style="text-decoration:none">Luego entonces, si la mercancía se entiende retornada al extranjero, la enajenación de ésta también debe entenderse realizada fuera de territorio nacional, aun y cuando la entrega material se efectúa en el país, lo cual, no solo debe ser reconocido para efectos de Comercio Exterior, sino que el alcance de la ficción jurídica debe ser completo e incidir el todo el sistema tributario aplicable, concretamente, en la LIVA, para evitar distorsiones en el cumplimiento de obligaciones fiscales en detrimento de los gobernados.</span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":5042,"w":473,"h":276,"abs_x":299,"abs_y":5922}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":5049,"w":478,"h":263,"abs_x":299,"abs_y":5929}" style="line-height:30px;"><span bis_size="{"x":8,"y":5049,"w":478,"h":263,"abs_x":299,"abs_y":5929}" style="font-size:16px;"><span bis_size="{"x":8,"y":5047,"w":478,"h":264,"abs_x":299,"abs_y":5927}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":5047,"w":478,"h":264,"abs_x":299,"abs_y":5927}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":5047,"w":478,"h":264,"abs_x":299,"abs_y":5927}"><span bis_size="{"x":8,"y":5047,"w":478,"h":264,"abs_x":299,"abs_y":5927}" style="color:#000000"><span bis_size="{"x":8,"y":5047,"w":478,"h":264,"abs_x":299,"abs_y":5927}" style="font-weight:400"><span bis_size="{"x":8,"y":5047,"w":478,"h":264,"abs_x":299,"abs_y":5927}" style="font-style:normal"><span bis_size="{"x":8,"y":5047,"w":478,"h":264,"abs_x":299,"abs_y":5927}" style="text-decoration:none">No perdamos de vista que el IVA es un impuesto al consumo que repercute en el consumidor final de la cadena productiva y de distribución. El adquirente de bienes ya cumple con su obligación al momento de pagar el IVA por importación y, ésta mercancía, será enajenada a su vez en México, por lo cual, es incluso excesivo que se pretenda también que el mismo adquirente retenga un IVA por la enajenación de los bienes al darse la entrega material en el país. </span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":5334,"w":473,"h":306,"abs_x":299,"abs_y":6214}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":5341,"w":478,"h":294,"abs_x":299,"abs_y":6221}" style="line-height:30px;"><span bis_size="{"x":8,"y":5341,"w":478,"h":294,"abs_x":299,"abs_y":6221}" style="font-size:16px;"><span bis_size="{"x":8,"y":5339,"w":478,"h":295,"abs_x":299,"abs_y":6219}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":5339,"w":478,"h":50,"abs_x":299,"abs_y":6219}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":5339,"w":478,"h":50,"abs_x":299,"abs_y":6219}"><span bis_size="{"x":8,"y":5339,"w":478,"h":50,"abs_x":299,"abs_y":6219}" style="color:#000000"><span bis_size="{"x":8,"y":5339,"w":478,"h":50,"abs_x":299,"abs_y":6219}" style="font-weight:400"><span bis_size="{"x":8,"y":5339,"w":478,"h":50,"abs_x":299,"abs_y":6219}" style="font-style:normal"><span bis_size="{"x":8,"y":5339,"w":478,"h":50,"abs_x":299,"abs_y":6219}" style="text-decoration:none">En resumen, considero que no es apegado a derecho que se pretenda otorgar efectos jurídicos </span></span></span></span></span></span><span bis_size="{"x":345,"y":5370,"w":83,"h":19,"abs_x":636,"abs_y":6250}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":345,"y":5370,"w":83,"h":19,"abs_x":636,"abs_y":6250}"><span bis_size="{"x":345,"y":5370,"w":83,"h":19,"abs_x":636,"abs_y":6250}" style="color:#000000"><span bis_size="{"x":345,"y":5370,"w":83,"h":19,"abs_x":636,"abs_y":6250}" style="font-weight:400"><span bis_size="{"x":345,"y":5370,"w":83,"h":19,"abs_x":636,"abs_y":6250}" style="font-style:italic"><span bis_size="{"x":345,"y":5370,"w":83,"h":19,"abs_x":636,"abs_y":6250}" style="text-decoration:none">parciales </span></span></span></span></span></span><span bis_size="{"x":8,"y":5370,"w":478,"h":264,"abs_x":299,"abs_y":6250}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":5370,"w":478,"h":264,"abs_x":299,"abs_y":6250}"><span bis_size="{"x":8,"y":5370,"w":478,"h":264,"abs_x":299,"abs_y":6250}" style="color:#000000"><span bis_size="{"x":8,"y":5370,"w":478,"h":264,"abs_x":299,"abs_y":6250}" style="font-weight:400"><span bis_size="{"x":8,"y":5370,"w":478,"h":264,"abs_x":299,"abs_y":6250}" style="font-style:normal"><span bis_size="{"x":8,"y":5370,"w":478,"h":264,"abs_x":299,"abs_y":6250}" style="text-decoration:none">a una ficción legal. Si en el caso que nos ocupa la ficción legal consistente en tener como verdadero el hecho de que la mercancía retornó al extranjero, tenemos que asumir también que ésta se enajena desde el extranjero, toda vez que se entiende que no está en territorio nacional y, por ende, las consecuencias fiscales, incluso, en materia de IVA, deben generarse en atención a dicha ficción jurídica. </span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":5657,"w":473,"h":61,"abs_x":299,"abs_y":6537}" style="line-height:1.2; text-align:justify"><span bis_size="{"x":8,"y":5663,"w":478,"h":48,"abs_x":299,"abs_y":6543}" style="line-height:30px;"><span bis_size="{"x":8,"y":5663,"w":478,"h":48,"abs_x":299,"abs_y":6543}" style="font-size:16px;"><span bis_size="{"x":8,"y":5662,"w":478,"h":50,"abs_x":299,"abs_y":6542}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":5662,"w":478,"h":50,"abs_x":299,"abs_y":6542}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":5662,"w":478,"h":50,"abs_x":299,"abs_y":6542}"><span bis_size="{"x":8,"y":5662,"w":478,"h":50,"abs_x":299,"abs_y":6542}" style="color:#000000"><span bis_size="{"x":8,"y":5662,"w":478,"h":50,"abs_x":299,"abs_y":6542}" style="font-weight:400"><span bis_size="{"x":8,"y":5662,"w":478,"h":50,"abs_x":299,"abs_y":6542}" style="font-style:italic"><span bis_size="{"x":8,"y":5662,"w":478,"h":50,"abs_x":299,"abs_y":6542}" style="text-decoration:none">*<strong>Alfonso Muñoz Salcedo</strong> es asociado sénior de litigio fiscal de <a href="/smps-legal-mx" target="_blank"><strong>SMPS</strong></a>.</span></span></span></span></span></span></span></span></span></p> </div> <section class="field field--name-comment field--type-comment field--label-hidden comment-wrapper"> <h2 class="title comment-form__title">Add new comment</h2> <drupal-render-placeholder callback="comment.lazy_builders:renderForm" arguments="0=node&1=125502&2=comment&3=comment" token="l4nqh56DiSq3MLjFkLOGh1k56z3YHPiqwcSqAZbd7uM"></drupal-render-placeholder> </section> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="/opinion/scjn-analiza-retorno-virtual-operaciones-immex-pago-doble-iva" data-a2a-title="La SCJN analiza el retorno virtual en operaciones bajo el IMMEX, ¿debe pagarse doble el IVA?"><p style="font-size: 16px;margin-top: 2%; font-weight: bold;">Compartir en RRSS</p><div class="a2a_kit a2a_kit_size_32 a2a_default_style"><a class="a2a_button_facebook"></a><a class="a2a_button_linkedin"></a><a class="a2a_button_twitter"><img src="/sites/default/files/media-icons/icon-twitterx-color.svg" border="0" alt="X" style="width:38px; height:38px" /></a><a class="a2a_button_whatsapp"></a></div></span><hr /><i>Para recibir nuestro boletín diario,<br /><a href="/menu-de-boletines" target="_blank">¡suscríbete aquí!</a></i> <div class="field field--name-field-empresas-involucradas field--type-entity-reference-revisions field--label-above"> <div class="field__label">Empresas involucradas</div> <div class="field__items"> <div class="field__item"><div class="paragraph-formatter"><div class="paragraph-info"></div> <div class="paragraph-summary"><div class="paragraphs-collapsed-description"></div></div> </div> </div> </div> </div> <div class="field field--name-field-operacion-secundaria field--type-boolean field--label-above"> <div class="field__label">Operacion secundaria</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-operacion-principal field--type-boolean field--label-above"> <div class="field__label">Operación Principal</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-publicacion-desde-br field--type-boolean field--label-above"> <div class="field__label">Publicacion desde el portal BR</div> <div class="field__item">Off</div> </div> <a href="/taxonomy/term/124" hreflang="en">Mexico</a>, <a href="/taxonomy/term/4003" hreflang="en">Derecho Tributario</a>, <a href="/etiqueta/impuesto-al-valor-agregado" hreflang="en">Impuesto al Valor Agregado</a>, <a href="/taxonomy/term/3249" hreflang="en">Importaciones</a>, <a href="/taxonomy/term/940" hreflang="en">Exportaciones</a>, <a href="/etiqueta/ficcion-juridica" hreflang="en">ficción jurídica</a> <div class="field field--name-field-noticia-principal field--type-boolean field--label-above"> <div class="field__label">Noticia Principal</div> <div class="field__item">On</div> </div> <div class="field field--name-field-bloque-de-4-noticias field--type-boolean field--label-above"> <div class="field__label">Bloque de 4 Noticias (debajo de la noticia principal)</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-activar-mow-player field--type-boolean field--label-above"> <div class="field__label">Activar Mow Player</div> <div class="field__item">No</div> </div> Fri, 11 Apr 2025 15:11:12 +0000 Redacción Lexlatin 125502 at ¿Qué alivios plantea la reforma tributaria argentina y cómo impacta a las empresas? 7248i /reportajes/alivios-reforma-tributaria-argentina-empresas <span class="field field--name-title field--type-string field--label-hidden">¿Qué alivios plantea la reforma tributaria argentina y cómo impacta a las empresas?</span> <div class="field field--name-field-subtitle field--type-string field--label-hidden field__item">Abogados de Marval mencionan las distorsiones que afectan a las empresas y el desarrollo de los negocios.</div> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="//32" typeof="schema:Person" property="schema:name" datatype="" xml:lang="">Redacción Lexlatin</span></span> <span class="field field--name-created field--type-created field--label-hidden">Mon, 07/04/2025 - 21:55</span> <div class="field__item"> <img fetchpriority="high" src="/sites/default/files/2025-04/reforma_impositiva_estructural_argentina.jpg" width="690" height="554" alt="Después de dos años consecutivos de contracción, el Banco Mundial proyecta un crecimiento del Producto Interno Bruto (PIB) de 5 %./ Unsplash - Mario Amé." typeof="foaf:Image" /> </div> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p bis_size="{"x":8,"y":16,"w":483,"h":184,"abs_x":299,"abs_y":936}"><span bis_size="{"x":8,"y":22,"w":483,"h":171,"abs_x":299,"abs_y":942}" style="line-height:30px;"><span bis_size="{"x":8,"y":22,"w":483,"h":171,"abs_x":299,"abs_y":942}" style="font-size:16px;"><span bis_size="{"x":8,"y":21,"w":483,"h":172,"abs_x":299,"abs_y":941}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":21,"w":483,"h":172,"abs_x":299,"abs_y":941}"><span bis_size="{"x":8,"y":21,"w":483,"h":172,"abs_x":299,"abs_y":941}"><span bis_size="{"x":8,"y":21,"w":483,"h":172,"abs_x":299,"abs_y":941}"><span bis_size="{"x":8,"y":21,"w":483,"h":172,"abs_x":299,"abs_y":941}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":21,"w":483,"h":172,"abs_x":299,"abs_y":941}"><span bis_size="{"x":8,"y":21,"w":483,"h":172,"abs_x":299,"abs_y":941}" style="color:#000000"><span bis_size="{"x":8,"y":21,"w":483,"h":172,"abs_x":299,"abs_y":941}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":21,"w":483,"h":172,"abs_x":299,"abs_y":941}" style="font-weight:400"><span bis_size="{"x":8,"y":21,"w":483,"h":172,"abs_x":299,"abs_y":941}" style="font-style:normal"><span bis_size="{"x":8,"y":21,"w":483,"h":172,"abs_x":299,"abs_y":941}" style="text-decoration:none">Hace varios meses, el Gobierno argentino anunció la iniciativa de 'reforma impositiva estructural', con la que busca eliminar el 90 % de los impuestos nacionales que menor peso tienen en la recaudación, además de generar una competencia en materia impositiva entre las provincias para la atracción de inversiones.</span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":216,"w":483,"h":245,"abs_x":299,"abs_y":1136}" style="line-height:1.2"><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="line-height:30px;"><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="font-size:16px;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="color:#000000"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-weight:400"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-style:normal"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="text-decoration:none">De manera preliminar, se ha adelantado que de la cantidad de tributos que hoy recauda el país entre tasas, impuestos, contribuciones y derechos, quedarían solo seis: </span></span></span></span></span></span></span></span></span></span></span></span></span></p> <ul> <li bis_size="{"x":8,"y":216,"w":483,"h":245,"abs_x":299,"abs_y":1136}" style="line-height: 1.2;"><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="line-height:30px;"><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="font-size:16px;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="color:#000000"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-weight:400"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-style:normal"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="text-decoration:none">Impuesto al Valor Agregado (IVA). </span></span></span></span></span></span></span></span></span></span></span></span></span></li> <li bis_size="{"x":8,"y":216,"w":483,"h":245,"abs_x":299,"abs_y":1136}" style="line-height: 1.2;"><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="line-height:30px;"><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="font-size:16px;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="color:#000000"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-weight:400"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-style:normal"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="text-decoration:none">Aportes y Contribuciones a la Seguridad Social.</span></span></span></span></span></span></span></span></span></span></span></span></span><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="line-height:30px;"><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="font-size:16px;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="color:#000000"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-weight:400"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-style:normal"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="text-decoration:none"> </span></span></span></span></span></span></span></span></span></span></span></span></span></li> <li bis_size="{"x":8,"y":216,"w":483,"h":245,"abs_x":299,"abs_y":1136}" style="line-height: 1.2;"><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="line-height:30px;"><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="font-size:16px;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="color:#000000"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-weight:400"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-style:normal"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="text-decoration:none">Impuesto a las Ganancias. </span></span></span></span></span></span></span></span></span></span></span></span></span></li> <li bis_size="{"x":8,"y":216,"w":483,"h":245,"abs_x":299,"abs_y":1136}" style="line-height: 1.2;"><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="line-height:30px;"><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="font-size:16px;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="color:#000000"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-weight:400"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-style:normal"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="text-decoration:none">Impuesto a los Ingresos Brutos (IIBB). </span></span></span></span></span></span></span></span></span></span></span></span></span></li> <li bis_size="{"x":8,"y":216,"w":483,"h":245,"abs_x":299,"abs_y":1136}" style="line-height: 1.2;"><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="line-height:30px;"><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="font-size:16px;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="color:#000000"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-weight:400"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-style:normal"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="text-decoration:none">Impuesto a débitos y créditos bancarios (también llamado impuesto al cheque). </span></span></span></span></span></span></span></span></span></span></span></span></span></li> <li bis_size="{"x":8,"y":216,"w":483,"h":245,"abs_x":299,"abs_y":1136}" style="line-height: 1.2;"><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="line-height:30px;"><span bis_size="{"x":8,"y":222,"w":487,"h":232,"abs_x":299,"abs_y":1142}" style="font-size:16px;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="color:#000000"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-weight:400"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="font-style:normal"><span bis_size="{"x":8,"y":221,"w":487,"h":234,"abs_x":299,"abs_y":1141}" style="text-decoration:none">Derechos de exportación.</span></span></span></span></span></span></span></span></span></span></span></span></span></li> </ul> <p bis_size="{"x":8,"y":477,"w":483,"h":214,"abs_x":299,"abs_y":1397}" style="line-height:1.2"><span bis_size="{"x":8,"y":484,"w":488,"h":202,"abs_x":299,"abs_y":1404}" style="line-height:30px;"><span bis_size="{"x":8,"y":484,"w":488,"h":202,"abs_x":299,"abs_y":1404}" style="font-size:16px;"><span bis_size="{"x":8,"y":482,"w":488,"h":203,"abs_x":299,"abs_y":1402}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":482,"w":470,"h":142,"abs_x":299,"abs_y":1402}"><span bis_size="{"x":8,"y":482,"w":470,"h":142,"abs_x":299,"abs_y":1402}"><span bis_size="{"x":8,"y":482,"w":470,"h":142,"abs_x":299,"abs_y":1402}"><span bis_size="{"x":8,"y":482,"w":470,"h":142,"abs_x":299,"abs_y":1402}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":482,"w":470,"h":142,"abs_x":299,"abs_y":1402}"><span bis_size="{"x":8,"y":482,"w":470,"h":142,"abs_x":299,"abs_y":1402}" style="color:#000000"><span bis_size="{"x":8,"y":482,"w":470,"h":142,"abs_x":299,"abs_y":1402}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":482,"w":470,"h":142,"abs_x":299,"abs_y":1402}" style="font-weight:400"><span bis_size="{"x":8,"y":482,"w":470,"h":142,"abs_x":299,"abs_y":1402}" style="font-style:normal"><span bis_size="{"x":8,"y":482,"w":470,"h":142,"abs_x":299,"abs_y":1402}" style="text-decoration:none">En un informe divulgado el año pasado, el Instituto Argentino de Análisis Fiscal (Iaraf), señala que en el país existían <strong bis_size="{"x":193,"y":544,"w":110,"h":19,"abs_x":484,"abs_y":1464}">155 tributos</strong>, la mayoría municipales, y de estos solo un 10 % aportaban 92 % de la recaudación. Pero e</span></span></span></span></span></span></span></span></span></span><span bis_size="{"x":8,"y":605,"w":488,"h":80,"abs_x":299,"abs_y":1525}"><span bis_size="{"x":8,"y":605,"w":488,"h":80,"abs_x":299,"abs_y":1525}"><span bis_size="{"x":8,"y":605,"w":488,"h":80,"abs_x":299,"abs_y":1525}"><span bis_size="{"x":8,"y":605,"w":488,"h":80,"abs_x":299,"abs_y":1525}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":605,"w":488,"h":80,"abs_x":299,"abs_y":1525}"><span bis_size="{"x":8,"y":605,"w":488,"h":80,"abs_x":299,"abs_y":1525}" style="color:#000000"><span bis_size="{"x":8,"y":605,"w":488,"h":80,"abs_x":299,"abs_y":1525}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":605,"w":488,"h":80,"abs_x":299,"abs_y":1525}" style="font-weight:400"><span bis_size="{"x":8,"y":605,"w":488,"h":80,"abs_x":299,"abs_y":1525}" style="font-style:normal"><span bis_size="{"x":8,"y":605,"w":488,"h":80,"abs_x":299,"abs_y":1525}" style="text-decoration:none">ste es apenas uno de los problemas que genera un entorno complejo y, en muchos casos, adverso para el desarrollo de los negocios en el país.</span></span></span></span></span></span></span></span></span></span></span></span></span></p> <hr bis_size="{"x":8,"y":708,"w":483,"h":1,"abs_x":299,"abs_y":1628}" /> <p bis_size="{"x":8,"y":725,"w":483,"h":61,"abs_x":299,"abs_y":1645}" style="line-height:1.2"><span bis_size="{"x":8,"y":732,"w":482,"h":48,"abs_x":299,"abs_y":1652}" style="line-height:30px;"><span bis_size="{"x":8,"y":732,"w":482,"h":48,"abs_x":299,"abs_y":1652}" style="font-size:16px;"><span bis_size="{"x":8,"y":730,"w":482,"h":50,"abs_x":299,"abs_y":1650}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":730,"w":482,"h":50,"abs_x":299,"abs_y":1650}"><span bis_size="{"x":8,"y":730,"w":482,"h":50,"abs_x":299,"abs_y":1650}"><span bis_size="{"x":8,"y":730,"w":482,"h":50,"abs_x":299,"abs_y":1650}"><span bis_size="{"x":8,"y":730,"w":157,"h":19,"abs_x":299,"abs_y":1650}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":730,"w":157,"h":19,"abs_x":299,"abs_y":1650}"><span bis_size="{"x":8,"y":730,"w":157,"h":19,"abs_x":299,"abs_y":1650}" style="color:#000000"><span bis_size="{"x":8,"y":730,"w":157,"h":19,"abs_x":299,"abs_y":1650}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":730,"w":157,"h":19,"abs_x":299,"abs_y":1650}" style="font-weight:700"><span bis_size="{"x":8,"y":730,"w":157,"h":19,"abs_x":299,"abs_y":1650}" style="font-style:normal"><span bis_size="{"x":8,"y":730,"w":157,"h":19,"abs_x":299,"abs_y":1650}" style="text-decoration:none">No dejes de leer: </span></span></span></span></span></span></span><a bis_size="{"x":8,"y":730,"w":482,"h":50,"abs_x":299,"abs_y":1650}" href="/entrevistas/disolucion-autoridad-tributaria-argentina-afip" style="text-decoration:none" target="_blank"><span style="color:#e74c3c;"><span bis_size="{"x":8,"y":730,"w":482,"h":50,"abs_x":299,"abs_y":1650}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":730,"w":482,"h":50,"abs_x":299,"abs_y":1650}"><span bis_size="{"x":8,"y":730,"w":482,"h":50,"abs_x":299,"abs_y":1650}"><span bis_size="{"x":8,"y":730,"w":482,"h":50,"abs_x":299,"abs_y":1650}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":730,"w":482,"h":50,"abs_x":299,"abs_y":1650}" style="font-weight:700"><span bis_size="{"x":8,"y":730,"w":482,"h":50,"abs_x":299,"abs_y":1650}" style="font-style:normal"><span bis_size="{"x":8,"y":730,"w":482,"h":50,"abs_x":299,"abs_y":1650}" style="text-decoration:underline"><span bis_size="{"x":8,"y":730,"w":482,"h":50,"abs_x":299,"abs_y":1650}"><span bis_size="{"x":8,"y":730,"w":482,"h":50,"abs_x":299,"abs_y":1650}" style="text-decoration-skip-ink:none">¿Qué hay detrás de la disolución de la autoridad tributaria argentina, la AFIP?</span></span></span></span></span></span></span></span></span></span></a></span></span></span></span></span></span></p> <hr bis_size="{"x":8,"y":802,"w":483,"h":1,"abs_x":299,"abs_y":1722}" /> <h2 bis_size="{"x":8,"y":820,"w":483,"h":30,"abs_x":299,"abs_y":1740}" style="line-height: 1.2;"><span bis_size="{"x":8,"y":826,"w":217,"h":18,"abs_x":299,"abs_y":1746}" style="line-height:30px;"><span bis_size="{"x":8,"y":826,"w":217,"h":18,"abs_x":299,"abs_y":1746}" style="font-size:16px;"><span bis_size="{"x":8,"y":825,"w":217,"h":19,"abs_x":299,"abs_y":1745}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":825,"w":217,"h":19,"abs_x":299,"abs_y":1745}"><span bis_size="{"x":8,"y":825,"w":217,"h":19,"abs_x":299,"abs_y":1745}"><span bis_size="{"x":8,"y":825,"w":217,"h":19,"abs_x":299,"abs_y":1745}"><span bis_size="{"x":8,"y":825,"w":217,"h":19,"abs_x":299,"abs_y":1745}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":825,"w":217,"h":19,"abs_x":299,"abs_y":1745}"><span bis_size="{"x":8,"y":825,"w":217,"h":19,"abs_x":299,"abs_y":1745}" style="color:#000000"><span bis_size="{"x":8,"y":825,"w":217,"h":19,"abs_x":299,"abs_y":1745}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":825,"w":217,"h":19,"abs_x":299,"abs_y":1745}" style="font-weight:700"><span bis_size="{"x":8,"y":825,"w":217,"h":19,"abs_x":299,"abs_y":1745}" style="font-style:normal"><span bis_size="{"x":8,"y":825,"w":217,"h":19,"abs_x":299,"abs_y":1745}" style="text-decoration:none">Distorsiones tributarias </span></span></span></span></span></span></span></span></span></span></span></span></span></h2> <div alt="Luciana Virgile" data-embed-button="file_browser" data-entity-embed-display="image:image" data-entity-embed-display-settings="imagenes_dentro_de_contenido" data-entity-type="file" data-entity-uuid="6b8a01dc-cb92-49a5-a0e5-35663ff93a91" data-langcode="en" title="Luciana Virgile" class="embedded-entity align-right"> <img src="/sites/default/files/styles/imagenes_dentro_de_contenido/public/luciana_virgile.jpg?itok=uJCg12ku" alt="Luciana Virgile" title="Luciana Virgile" typeof="foaf:Image" class="image-style-imagenes-dentro-de-contenido" /> </div> <p bis_size="{"x":8,"y":866,"w":483,"h":429,"abs_x":299,"abs_y":1786}" style="line-height:1.2"><span bis_size="{"x":8,"y":873,"w":478,"h":416,"abs_x":299,"abs_y":1793}" style="line-height:30px;"><span bis_size="{"x":8,"y":873,"w":478,"h":416,"abs_x":299,"abs_y":1793}" style="font-size:16px;"><span bis_size="{"x":8,"y":872,"w":478,"h":418,"abs_x":299,"abs_y":1792}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":872,"w":478,"h":418,"abs_x":299,"abs_y":1792}"><span bis_size="{"x":8,"y":872,"w":478,"h":418,"abs_x":299,"abs_y":1792}"><span bis_size="{"x":8,"y":872,"w":478,"h":418,"abs_x":299,"abs_y":1792}">Como un país federal, en Argentina el gobierno, las provincias y los municipios tienen potestades para crear y recaudar tributos y, aunque la Constitución distribuye ese poder de forma ordenada, a lo largo de la historia se han ido produciendo múltiples desfases y distorsiones que han generado un entorno complejo.</span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":1312,"w":483,"h":122,"abs_x":299,"abs_y":2232}" style="line-height:1.2"><span bis_size="{"x":8,"y":1318,"w":466,"h":110,"abs_x":299,"abs_y":2238}" style="line-height:30px;"><span bis_size="{"x":8,"y":1318,"w":466,"h":110,"abs_x":299,"abs_y":2238}" style="font-size:16px;"><span bis_size="{"x":8,"y":1317,"w":466,"h":111,"abs_x":299,"abs_y":2237}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":1317,"w":466,"h":111,"abs_x":299,"abs_y":2237}"><span bis_size="{"x":8,"y":1317,"w":466,"h":111,"abs_x":299,"abs_y":2237}"><span bis_size="{"x":8,"y":1317,"w":466,"h":111,"abs_x":299,"abs_y":2237}"><a bis_size="{"x":8,"y":1317,"w":207,"h":19,"abs_x":299,"abs_y":2237}" href="/abogado/luciana-virgile" style="text-decoration:none" target="_blank"><span style="color:#e74c3c;"><span bis_size="{"x":8,"y":1317,"w":207,"h":19,"abs_x":299,"abs_y":2237}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":1317,"w":207,"h":19,"abs_x":299,"abs_y":2237}"><span bis_size="{"x":8,"y":1317,"w":207,"h":19,"abs_x":299,"abs_y":2237}"><span bis_size="{"x":8,"y":1317,"w":207,"h":19,"abs_x":299,"abs_y":2237}" style="font-weight:700"><span bis_size="{"x":8,"y":1317,"w":207,"h":19,"abs_x":299,"abs_y":2237}" style="font-style:normal"><span bis_size="{"x":8,"y":1317,"w":207,"h":19,"abs_x":299,"abs_y":2237}" style="text-decoration:underline"><span bis_size="{"x":8,"y":1317,"w":207,"h":19,"abs_x":299,"abs_y":2237}"><span bis_size="{"x":8,"y":1317,"w":207,"h":19,"abs_x":299,"abs_y":2237}" style="text-decoration-skip-ink:none">Luciana Martina Virgile</span></span></span></span></span></span></span></span></span></a><span bis_size="{"x":8,"y":1317,"w":457,"h":50,"abs_x":299,"abs_y":2237}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":1317,"w":457,"h":50,"abs_x":299,"abs_y":2237}"><span bis_size="{"x":8,"y":1317,"w":457,"h":50,"abs_x":299,"abs_y":2237}" style="color:#000000"><span bis_size="{"x":8,"y":1317,"w":457,"h":50,"abs_x":299,"abs_y":2237}" style="font-weight:400"><span bis_size="{"x":8,"y":1317,"w":457,"h":50,"abs_x":299,"abs_y":2237}" style="font-style:normal"><span bis_size="{"x":8,"y":1317,"w":457,"h":50,"abs_x":299,"abs_y":2237}" style="text-decoration:none">, socia especialista en derecho tributario de </span></span></span></span></span></span><a bis_size="{"x":113,"y":1348,"w":198,"h":19,"abs_x":404,"abs_y":2268}" href="/marval-ofarrell-mairal" style="text-decoration:none" target="_blank"><span style="color:#e74c3c;"><span bis_size="{"x":113,"y":1348,"w":198,"h":19,"abs_x":404,"abs_y":2268}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":113,"y":1348,"w":198,"h":19,"abs_x":404,"abs_y":2268}"><span bis_size="{"x":113,"y":1348,"w":198,"h":19,"abs_x":404,"abs_y":2268}"><span bis_size="{"x":113,"y":1348,"w":198,"h":19,"abs_x":404,"abs_y":2268}" style="font-weight:700"><span bis_size="{"x":113,"y":1348,"w":198,"h":19,"abs_x":404,"abs_y":2268}" style="font-style:normal"><span bis_size="{"x":113,"y":1348,"w":198,"h":19,"abs_x":404,"abs_y":2268}" style="text-decoration:underline"><span bis_size="{"x":113,"y":1348,"w":198,"h":19,"abs_x":404,"abs_y":2268}"><span bis_size="{"x":113,"y":1348,"w":198,"h":19,"abs_x":404,"abs_y":2268}" style="text-decoration-skip-ink:none">Marval O’Farrel Mairal</span></span></span></span></span></span></span></span></span></a><span bis_size="{"x":8,"y":1348,"w":466,"h":80,"abs_x":299,"abs_y":2268}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":1348,"w":466,"h":80,"abs_x":299,"abs_y":2268}"><span bis_size="{"x":8,"y":1348,"w":466,"h":80,"abs_x":299,"abs_y":2268}" style="color:#000000"><span bis_size="{"x":8,"y":1348,"w":466,"h":80,"abs_x":299,"abs_y":2268}" style="font-weight:400"><span bis_size="{"x":8,"y":1348,"w":466,"h":80,"abs_x":299,"abs_y":2268}" style="font-style:normal"><span bis_size="{"x":8,"y":1348,"w":466,"h":80,"abs_x":299,"abs_y":2268}" style="text-decoration:none">, menciona algunas de las trabas que enfrentan las empresas en materia impositiva:</span></span></span></span></span></span></span></span></span></span></span></span></p> <ul bis_size="{"x":8,"y":1450,"w":483,"h":1441,"abs_x":299,"abs_y":2370}"> <li aria-level="1" bis_size="{"x":48,"y":1450,"w":403,"h":245,"abs_x":339,"abs_y":2370}" style="list-style-type:disc"><span bis_size="{"x":48,"y":1457,"w":408,"h":232,"abs_x":339,"abs_y":2377}" style="line-height:30px;"><span bis_size="{"x":48,"y":1457,"w":408,"h":232,"abs_x":339,"abs_y":2377}" style="font-size:16px;"><span bis_size="{"x":48,"y":1456,"w":408,"h":234,"abs_x":339,"abs_y":2376}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":48,"y":1456,"w":408,"h":234,"abs_x":339,"abs_y":2376}"><span bis_size="{"x":48,"y":1456,"w":408,"h":234,"abs_x":339,"abs_y":2376}"><span bis_size="{"x":48,"y":1456,"w":408,"h":234,"abs_x":339,"abs_y":2376}"><span bis_size="{"x":48,"y":1456,"w":408,"h":234,"abs_x":339,"abs_y":2376}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":1456,"w":408,"h":234,"abs_x":339,"abs_y":2376}"><span bis_size="{"x":48,"y":1456,"w":408,"h":234,"abs_x":339,"abs_y":2376}" style="color:#000000"><span bis_size="{"x":48,"y":1456,"w":408,"h":234,"abs_x":339,"abs_y":2376}" style="font-weight:400"><span bis_size="{"x":48,"y":1456,"w":408,"h":234,"abs_x":339,"abs_y":2376}" style="font-style:normal"><span bis_size="{"x":48,"y":1456,"w":408,"h":234,"abs_x":339,"abs_y":2376}" style="text-decoration:none"><strong bis_size="{"x":48,"y":1456,"w":400,"h":80,"abs_x":339,"abs_y":2376}">Superposición de tributos y distorsiones del régimen planteado bajo la Ley de Coparticipación.</strong> La multiplicidad de tributos a nivel nacional, provincial y municipal no solo incrementa la carga fiscal sobre las empresas, sino que también crea confusión en cuanto a las obligaciones tributarias específicas, dificultando la planificación fiscal y financiera.</span></span></span></span></span></span></span></span></span></span></span></span></li> <li aria-level="1" bis_size="{"x":48,"y":1696,"w":403,"h":245,"abs_x":339,"abs_y":2616}" style="list-style-type:disc"><span bis_size="{"x":48,"y":1702,"w":403,"h":232,"abs_x":339,"abs_y":2622}" style="line-height:30px;"><span bis_size="{"x":48,"y":1702,"w":403,"h":232,"abs_x":339,"abs_y":2622}" style="font-size:16px;"><span bis_size="{"x":48,"y":1701,"w":403,"h":234,"abs_x":339,"abs_y":2621}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":48,"y":1701,"w":403,"h":234,"abs_x":339,"abs_y":2621}"><span bis_size="{"x":48,"y":1701,"w":403,"h":234,"abs_x":339,"abs_y":2621}"><span bis_size="{"x":48,"y":1701,"w":403,"h":234,"abs_x":339,"abs_y":2621}"><span bis_size="{"x":48,"y":1701,"w":403,"h":234,"abs_x":339,"abs_y":2621}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":1701,"w":403,"h":234,"abs_x":339,"abs_y":2621}"><span bis_size="{"x":48,"y":1701,"w":403,"h":234,"abs_x":339,"abs_y":2621}" style="color:#000000"><span bis_size="{"x":48,"y":1701,"w":403,"h":234,"abs_x":339,"abs_y":2621}" style="font-weight:400"><span bis_size="{"x":48,"y":1701,"w":403,"h":234,"abs_x":339,"abs_y":2621}" style="font-style:normal"><span bis_size="{"x":48,"y":1701,"w":403,"h":234,"abs_x":339,"abs_y":2621}" style="text-decoration:none"><strong bis_size="{"x":48,"y":1701,"w":391,"h":50,"abs_x":339,"abs_y":2621}">Arbitrariedad en la creación y modificación de tributos.</strong> La falta de un marco normativo claro y estable permite que las autoridades implementen modificaciones imprevistas en el régimen tributario. Esta arbitrariedad puede desincentivar la inversión y provocar una incertidumbre que afecta la competitividad de las empresas.</span></span></span></span></span></span></span></span></span></span></span></span></li> <li aria-level="1" bis_size="{"x":48,"y":1941,"w":403,"h":306,"abs_x":339,"abs_y":2861}" style="list-style-type:disc"><span bis_size="{"x":48,"y":1948,"w":403,"h":294,"abs_x":339,"abs_y":2868}" style="line-height:30px;"><span bis_size="{"x":48,"y":1948,"w":403,"h":294,"abs_x":339,"abs_y":2868}" style="font-size:16px;"><span bis_size="{"x":48,"y":1946,"w":403,"h":295,"abs_x":339,"abs_y":2866}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":48,"y":1946,"w":403,"h":142,"abs_x":339,"abs_y":2866}"><span bis_size="{"x":48,"y":1946,"w":403,"h":142,"abs_x":339,"abs_y":2866}"><span bis_size="{"x":48,"y":1946,"w":403,"h":142,"abs_x":339,"abs_y":2866}"><span bis_size="{"x":48,"y":1946,"w":403,"h":142,"abs_x":339,"abs_y":2866}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":1946,"w":403,"h":142,"abs_x":339,"abs_y":2866}"><span bis_size="{"x":48,"y":1946,"w":403,"h":142,"abs_x":339,"abs_y":2866}" style="color:#000000"><span bis_size="{"x":48,"y":1946,"w":403,"h":142,"abs_x":339,"abs_y":2866}" style="font-weight:400"><span bis_size="{"x":48,"y":1946,"w":403,"h":142,"abs_x":339,"abs_y":2866}" style="font-style:normal"><span bis_size="{"x":48,"y":1946,"w":403,"h":142,"abs_x":339,"abs_y":2866}" style="text-decoration:none"><strong bis_size="{"x":48,"y":1946,"w":354,"h":50,"abs_x":339,"abs_y":2866}">Múltiples organismos de recaudación y ausencia de uniformidad de criterios.</strong> La existencia de diversos organismos encargados de la recaudación tributaria —a nivel federal, provincial y municipal— contribuye</span></span></span></span></span></span></span></span></span> <span bis_size="{"x":48,"y":2069,"w":390,"h":172,"abs_x":339,"abs_y":2989}"><span bis_size="{"x":48,"y":2069,"w":390,"h":172,"abs_x":339,"abs_y":2989}"><span bis_size="{"x":48,"y":2069,"w":390,"h":172,"abs_x":339,"abs_y":2989}"><span bis_size="{"x":48,"y":2069,"w":390,"h":172,"abs_x":339,"abs_y":2989}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":2069,"w":390,"h":172,"abs_x":339,"abs_y":2989}"><span bis_size="{"x":48,"y":2069,"w":390,"h":172,"abs_x":339,"abs_y":2989}" style="color:#000000"><span bis_size="{"x":48,"y":2069,"w":390,"h":172,"abs_x":339,"abs_y":2989}" style="font-weight:400"><span bis_size="{"x":48,"y":2069,"w":390,"h":172,"abs_x":339,"abs_y":2989}" style="font-style:normal"><span bis_size="{"x":48,"y":2069,"w":390,"h":172,"abs_x":339,"abs_y":2989}" style="text-decoration:none">a la fragmentación del sistema. La falta de criterios unificados para el cobro de tributos genera ineficiencias y prácticas desiguales que pueden impactar negativamente en la gestión operativa de las empresas.</span></span></span></span></span></span></span></span></span></span></span></span></li> <li aria-level="1" bis_size="{"x":48,"y":2248,"w":403,"h":276,"abs_x":339,"abs_y":3168}" style="list-style-type:disc"><span bis_size="{"x":48,"y":2254,"w":407,"h":263,"abs_x":339,"abs_y":3174}" style="line-height:30px;"><span bis_size="{"x":48,"y":2254,"w":407,"h":263,"abs_x":339,"abs_y":3174}" style="font-size:16px;"><span bis_size="{"x":48,"y":2253,"w":407,"h":264,"abs_x":339,"abs_y":3173}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":48,"y":2253,"w":407,"h":264,"abs_x":339,"abs_y":3173}"><span bis_size="{"x":48,"y":2253,"w":407,"h":264,"abs_x":339,"abs_y":3173}"><span bis_size="{"x":48,"y":2253,"w":407,"h":264,"abs_x":339,"abs_y":3173}"><span bis_size="{"x":48,"y":2253,"w":407,"h":264,"abs_x":339,"abs_y":3173}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":2253,"w":407,"h":264,"abs_x":339,"abs_y":3173}"><span bis_size="{"x":48,"y":2253,"w":407,"h":264,"abs_x":339,"abs_y":3173}" style="color:#000000"><span bis_size="{"x":48,"y":2253,"w":407,"h":264,"abs_x":339,"abs_y":3173}" style="font-weight:400"><span bis_size="{"x":48,"y":2253,"w":407,"h":264,"abs_x":339,"abs_y":3173}" style="font-style:normal"><span bis_size="{"x":48,"y":2253,"w":407,"h":264,"abs_x":339,"abs_y":3173}" style="text-decoration:none"><strong bis_size="{"x":48,"y":2253,"w":334,"h":50,"abs_x":339,"abs_y":3173}">Excesivos regímenes de recaudación anticipada de impuestos.</strong> La obligación que tienen los contribuyentes de actuar como agentes de los distintos fiscos, a través de regímenes de retención o percepción, no solo amplía la carga istrativa, también incrementa la responsabilidad tributaria de los individuos y empresas, afectando su flujo de caja y su capacidad operativa.</span></span></span></span></span></span></span></span></span></span></span></span></li> <li aria-level="1" bis_size="{"x":48,"y":2524,"w":403,"h":368,"abs_x":339,"abs_y":3444}" style="list-style-type:disc"><span bis_size="{"x":48,"y":2530,"w":408,"h":355,"abs_x":339,"abs_y":3450}" style="line-height:30px;"><span bis_size="{"x":48,"y":2530,"w":408,"h":355,"abs_x":339,"abs_y":3450}" style="font-size:16px;"><span bis_size="{"x":48,"y":2529,"w":408,"h":356,"abs_x":339,"abs_y":3449}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":48,"y":2529,"w":408,"h":356,"abs_x":339,"abs_y":3449}"><span bis_size="{"x":48,"y":2529,"w":408,"h":356,"abs_x":339,"abs_y":3449}"><span bis_size="{"x":48,"y":2529,"w":408,"h":356,"abs_x":339,"abs_y":3449}"><span bis_size="{"x":48,"y":2529,"w":408,"h":356,"abs_x":339,"abs_y":3449}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":2529,"w":408,"h":356,"abs_x":339,"abs_y":3449}"><span bis_size="{"x":48,"y":2529,"w":408,"h":356,"abs_x":339,"abs_y":3449}" style="color:#000000"><span bis_size="{"x":48,"y":2529,"w":408,"h":356,"abs_x":339,"abs_y":3449}" style="font-weight:400"><span bis_size="{"x":48,"y":2529,"w":408,"h":356,"abs_x":339,"abs_y":3449}" style="font-style:normal"><span bis_size="{"x":48,"y":2529,"w":408,"h":356,"abs_x":339,"abs_y":3449}" style="text-decoration:none"><strong bis_size="{"x":48,"y":2529,"w":373,"h":50,"abs_x":339,"abs_y":3449}">Falta de incentivos para litigar contra las autoridades fiscales. </strong>A pesar de contar con argumentos sólidos en defensa de sus derechos, muchos contribuyentes se ven desincentivados a entablar litigios debido a la necesidad de pago previo, los prolongados tiempos de resolución, las bajas tasas de interés y retorno, así como la posibilidad de enfrentar sanciones que podrían afectar sus operaciones (bajas de registro, afectación del scoring fiscal). Este escenario limita, en gran medida, el a la justicia tributaria.</span></span></span></span></span></span></span></span></span></span></span></span></li> </ul> <blockquote> <p><span bis_size="{"x":48,"y":2996,"w":407,"h":324,"abs_x":339,"abs_y":3916}" style="line-height:30px;"><span bis_size="{"x":48,"y":2996,"w":407,"h":324,"abs_x":339,"abs_y":3916}" style="font-size:16px;"><span bis_size="{"x":48,"y":2994,"w":407,"h":326,"abs_x":339,"abs_y":3914}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":48,"y":2994,"w":391,"h":111,"abs_x":339,"abs_y":3914}"><span bis_size="{"x":48,"y":2994,"w":391,"h":111,"abs_x":339,"abs_y":3914}"><span bis_size="{"x":48,"y":2994,"w":391,"h":111,"abs_x":339,"abs_y":3914}"><span bis_size="{"x":48,"y":2994,"w":391,"h":111,"abs_x":339,"abs_y":3914}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":2994,"w":391,"h":111,"abs_x":339,"abs_y":3914}"><span bis_size="{"x":48,"y":2994,"w":391,"h":111,"abs_x":339,"abs_y":3914}" style="color:#000000"><span bis_size="{"x":48,"y":2994,"w":391,"h":111,"abs_x":339,"abs_y":3914}" style="font-weight:400"><span bis_size="{"x":48,"y":2994,"w":391,"h":111,"abs_x":339,"abs_y":3914}" style="font-style:normal"><span bis_size="{"x":48,"y":2994,"w":391,"h":111,"abs_x":339,"abs_y":3914}" style="text-decoration:none">“En conclusión, las distorsiones tributarias generan un marco de incertidumbre y complejidad que puede obstaculizar la actividad empresarial y, por ende, el </span></span></span></span></span></span></span></span></span><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}" style="color:#000000"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}" style="font-weight:400"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}" style="font-style:normal"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}" style="text-decoration:none">crecimiento económico”, expresa la especialista. </span></span></span></span></span></span></span></span></span></span></span></span></p> </blockquote> <p><span bis_size="{"x":48,"y":2996,"w":407,"h":324,"abs_x":339,"abs_y":3916}" style="line-height:30px;"><span bis_size="{"x":48,"y":2996,"w":407,"h":324,"abs_x":339,"abs_y":3916}" style="font-size:16px;"><span bis_size="{"x":48,"y":2994,"w":407,"h":326,"abs_x":339,"abs_y":3914}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}" style="color:#000000"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}" style="font-weight:400"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}" style="font-style:normal"><span bis_size="{"x":48,"y":3086,"w":407,"h":203,"abs_x":339,"abs_y":4006}" style="text-decoration:none">De acuerdo con Virgile, además, abordar estas cuestiones es fundamental para promover un sistema tributario más equitativo y predecible, que permita a los distintos niveles de gobierno satisfacer, en cierto grado, sus necesidades presupuestarias en un adecuado equilibrio. </span></span></span></span></span></span></span></span></span></span></span></span> </p> <hr bis_size="{"x":8,"y":2908,"w":483,"h":1,"abs_x":299,"abs_y":3828}" /> <p bis_size="{"x":8,"y":2925,"w":483,"h":30,"abs_x":299,"abs_y":3845}" class="text-align-center" style="line-height:1.2"><span bis_size="{"x":49,"y":2932,"w":399,"h":18,"abs_x":340,"abs_y":3852}" style="line-height:30px;"><span bis_size="{"x":49,"y":2932,"w":399,"h":18,"abs_x":340,"abs_y":3852}" style="font-size:16px;"><span bis_size="{"x":49,"y":2930,"w":399,"h":19,"abs_x":340,"abs_y":3850}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":49,"y":2930,"w":399,"h":19,"abs_x":340,"abs_y":3850}"><span bis_size="{"x":49,"y":2930,"w":399,"h":19,"abs_x":340,"abs_y":3850}"><span bis_size="{"x":49,"y":2930,"w":399,"h":19,"abs_x":340,"abs_y":3850}"><span bis_size="{"x":49,"y":2930,"w":399,"h":19,"abs_x":340,"abs_y":3850}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":49,"y":2930,"w":399,"h":19,"abs_x":340,"abs_y":3850}"><span bis_size="{"x":49,"y":2930,"w":399,"h":19,"abs_x":340,"abs_y":3850}" style="color:#000000"><span bis_size="{"x":49,"y":2930,"w":399,"h":19,"abs_x":340,"abs_y":3850}" style="font-weight:700"><span bis_size="{"x":49,"y":2930,"w":399,"h":19,"abs_x":340,"abs_y":3850}" style="font-style:normal"><span bis_size="{"x":49,"y":2930,"w":399,"h":19,"abs_x":340,"abs_y":3850}" style="text-decoration:none"><a bis_size="{"x":49,"y":2930,"w":399,"h":19,"abs_x":340,"abs_y":3850}" href="/menu-de-boletines" target="_blank">Aquí puedes suscribirte a nuestros boletines</a></span></span></span></span></span></span></span></span></span></span></span></span></p> <hr bis_size="{"x":8,"y":2972,"w":483,"h":1,"abs_x":299,"abs_y":3892}" /> <h2 bis_size="{"x":48,"y":2989,"w":403,"h":337,"abs_x":339,"abs_y":3909}" style="line-height: 1.2;"><span bis_size="{"x":48,"y":2996,"w":407,"h":324,"abs_x":339,"abs_y":3916}" style="line-height:30px;"><span bis_size="{"x":48,"y":2996,"w":407,"h":324,"abs_x":339,"abs_y":3916}" style="font-size:16px;"><span bis_size="{"x":48,"y":2994,"w":407,"h":326,"abs_x":339,"abs_y":3914}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":48,"y":3301,"w":203,"h":19,"abs_x":339,"abs_y":4221}"><span bis_size="{"x":48,"y":3301,"w":203,"h":19,"abs_x":339,"abs_y":4221}"><span bis_size="{"x":48,"y":3301,"w":203,"h":19,"abs_x":339,"abs_y":4221}"><span bis_size="{"x":48,"y":3301,"w":203,"h":19,"abs_x":339,"abs_y":4221}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":3301,"w":203,"h":19,"abs_x":339,"abs_y":4221}"><span bis_size="{"x":48,"y":3301,"w":203,"h":19,"abs_x":339,"abs_y":4221}" style="color:#000000"><span bis_size="{"x":48,"y":3301,"w":203,"h":19,"abs_x":339,"abs_y":4221}" style="font-weight:700"><span bis_size="{"x":48,"y":3301,"w":203,"h":19,"abs_x":339,"abs_y":4221}" style="font-style:normal"><span bis_size="{"x":48,"y":3301,"w":203,"h":19,"abs_x":339,"abs_y":4221}" style="text-decoration:none">Entre alivios y parches</span></span></span></span></span></span></span></span></span></span></span></span></h2> <p bis_size="{"x":8,"y":3342,"w":483,"h":214,"abs_x":299,"abs_y":4262}" style="line-height:1.2"><span bis_size="{"x":8,"y":3349,"w":487,"h":202,"abs_x":299,"abs_y":4269}" style="line-height:30px;"><span bis_size="{"x":8,"y":3349,"w":487,"h":202,"abs_x":299,"abs_y":4269}" style="font-size:16px;"><span bis_size="{"x":8,"y":3348,"w":487,"h":203,"abs_x":299,"abs_y":4268}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":3348,"w":474,"h":142,"abs_x":299,"abs_y":4268}"><span bis_size="{"x":8,"y":3348,"w":474,"h":142,"abs_x":299,"abs_y":4268}"><span bis_size="{"x":8,"y":3348,"w":474,"h":142,"abs_x":299,"abs_y":4268}"><span bis_size="{"x":8,"y":3348,"w":474,"h":142,"abs_x":299,"abs_y":4268}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":3348,"w":474,"h":142,"abs_x":299,"abs_y":4268}"><span bis_size="{"x":8,"y":3348,"w":474,"h":142,"abs_x":299,"abs_y":4268}" style="color:#000000"><span bis_size="{"x":8,"y":3348,"w":474,"h":142,"abs_x":299,"abs_y":4268}" style="font-weight:400"><span bis_size="{"x":8,"y":3348,"w":474,"h":142,"abs_x":299,"abs_y":4268}" style="font-style:normal"><span bis_size="{"x":8,"y":3348,"w":474,"h":142,"abs_x":299,"abs_y":4268}" style="text-decoration:none">Muchos han sido los intentos que han hecho los gobiernos de Argentina en materia tributaria. Sin embargo, para Virgile, la Ley de Coparticipación que, en su momento, buscó distribuir de alguna manera las potestades tributarias de los distintos niveles de </span></span></span></span></span></span></span></span></span><span bis_size="{"x":8,"y":3470,"w":487,"h":80,"abs_x":299,"abs_y":4390}"><span bis_size="{"x":8,"y":3470,"w":487,"h":80,"abs_x":299,"abs_y":4390}"><span bis_size="{"x":8,"y":3470,"w":487,"h":80,"abs_x":299,"abs_y":4390}"><span bis_size="{"x":8,"y":3470,"w":487,"h":80,"abs_x":299,"abs_y":4390}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":3470,"w":487,"h":80,"abs_x":299,"abs_y":4390}"><span bis_size="{"x":8,"y":3470,"w":487,"h":80,"abs_x":299,"abs_y":4390}" style="color:#000000"><span bis_size="{"x":8,"y":3470,"w":487,"h":80,"abs_x":299,"abs_y":4390}" style="font-weight:400"><span bis_size="{"x":8,"y":3470,"w":487,"h":80,"abs_x":299,"abs_y":4390}" style="font-style:normal"><span bis_size="{"x":8,"y":3470,"w":487,"h":80,"abs_x":299,"abs_y":4390}" style="text-decoration:none">Gobierno, tiene casi 40 años y las distorsiones que se han ido produciendo en el medio llevan a la necesidad de una nueva solución. </span></span></span></span></span></span></span></span></span></span></span></span></p> <blockquote bis_size="{"x":48,"y":3573,"w":403,"h":153,"abs_x":339,"abs_y":4493}"> <p bis_size="{"x":48,"y":3573,"w":403,"h":153,"abs_x":339,"abs_y":4493}" style="line-height:1.2"><span bis_size="{"x":48,"y":3580,"w":399,"h":140,"abs_x":339,"abs_y":4500}" style="line-height:30px;"><span bis_size="{"x":48,"y":3580,"w":399,"h":140,"abs_x":339,"abs_y":4500}" style="font-size:16px;"><span bis_size="{"x":48,"y":3578,"w":399,"h":142,"abs_x":339,"abs_y":4498}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":48,"y":3578,"w":399,"h":142,"abs_x":339,"abs_y":4498}"><span bis_size="{"x":48,"y":3578,"w":399,"h":142,"abs_x":339,"abs_y":4498}"><span bis_size="{"x":48,"y":3578,"w":399,"h":142,"abs_x":339,"abs_y":4498}"><span bis_size="{"x":48,"y":3578,"w":399,"h":50,"abs_x":339,"abs_y":4498}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":3578,"w":399,"h":50,"abs_x":339,"abs_y":4498}"><span bis_size="{"x":48,"y":3578,"w":399,"h":50,"abs_x":339,"abs_y":4498}" style="color:#000000"><span bis_size="{"x":48,"y":3578,"w":399,"h":50,"abs_x":339,"abs_y":4498}" style="font-weight:400"><span bis_size="{"x":48,"y":3578,"w":399,"h":50,"abs_x":339,"abs_y":4498}" style="font-style:normal"><span bis_size="{"x":48,"y":3578,"w":399,"h":50,"abs_x":339,"abs_y":4498}" style="text-decoration:none">“A lo largo de la historia hubo algunos “parches”, como la creación de </span></span></span></span></span></span><span bis_size="{"x":214,"y":3609,"w":137,"h":19,"abs_x":505,"abs_y":4529}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":214,"y":3609,"w":137,"h":19,"abs_x":505,"abs_y":4529}"><span bis_size="{"x":214,"y":3609,"w":137,"h":19,"abs_x":505,"abs_y":4529}" style="color:#000000"><span bis_size="{"x":214,"y":3609,"w":137,"h":19,"abs_x":505,"abs_y":4529}" style="font-weight:700"><span bis_size="{"x":214,"y":3609,"w":137,"h":19,"abs_x":505,"abs_y":4529}" style="font-style:normal"><span bis_size="{"x":214,"y":3609,"w":137,"h":19,"abs_x":505,"abs_y":4529}" style="text-decoration:none">pactos fiscales </span></span></span></span></span></span><span bis_size="{"x":48,"y":3609,"w":371,"h":111,"abs_x":339,"abs_y":4529}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":3609,"w":371,"h":111,"abs_x":339,"abs_y":4529}"><span bis_size="{"x":48,"y":3609,"w":371,"h":111,"abs_x":339,"abs_y":4529}" style="color:#000000"><span bis_size="{"x":48,"y":3609,"w":371,"h":111,"abs_x":339,"abs_y":4529}" style="font-weight:400"><span bis_size="{"x":48,"y":3609,"w":371,"h":111,"abs_x":339,"abs_y":4529}" style="font-style:normal"><span bis_size="{"x":48,"y":3609,"w":371,"h":111,"abs_x":339,"abs_y":4529}" style="text-decoration:none">entre la nación y las provincias, pero estos han demostrado ser poco exitosos en su implementación”, manifiesta. </span></span></span></span></span></span></span></span></span></span></span></span></p> </blockquote> <p bis_size="{"x":8,"y":3742,"w":483,"h":122,"abs_x":299,"abs_y":4662}" style="line-height:1.2"><span bis_size="{"x":8,"y":3749,"w":485,"h":110,"abs_x":299,"abs_y":4669}" style="line-height:30px;"><span bis_size="{"x":8,"y":3749,"w":485,"h":110,"abs_x":299,"abs_y":4669}" style="font-size:16px;"><span bis_size="{"x":8,"y":3748,"w":485,"h":111,"abs_x":299,"abs_y":4668}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":3748,"w":485,"h":111,"abs_x":299,"abs_y":4668}"><span bis_size="{"x":8,"y":3748,"w":485,"h":111,"abs_x":299,"abs_y":4668}"><span bis_size="{"x":8,"y":3748,"w":485,"h":111,"abs_x":299,"abs_y":4668}"><span bis_size="{"x":8,"y":3748,"w":485,"h":111,"abs_x":299,"abs_y":4668}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":3748,"w":485,"h":111,"abs_x":299,"abs_y":4668}"><span bis_size="{"x":8,"y":3748,"w":485,"h":111,"abs_x":299,"abs_y":4668}" style="color:#000000"><span bis_size="{"x":8,"y":3748,"w":485,"h":111,"abs_x":299,"abs_y":4668}" style="font-weight:400"><span bis_size="{"x":8,"y":3748,"w":485,"h":111,"abs_x":299,"abs_y":4668}" style="font-style:normal"><span bis_size="{"x":8,"y":3748,"w":485,"h":111,"abs_x":299,"abs_y":4668}" style="text-decoration:none">Agrega que las distintas reformas tributarias hechas a nivel nacional tampoco han servido para aliviar las distorsiones mencionadas y, por el contrario, en muchos casos, las han agudizado.</span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":3881,"w":483,"h":337,"abs_x":299,"abs_y":4801}" style="line-height:1.2"><span bis_size="{"x":8,"y":3888,"w":477,"h":324,"abs_x":299,"abs_y":4808}" style="line-height:30px;"><span bis_size="{"x":8,"y":3888,"w":477,"h":324,"abs_x":299,"abs_y":4808}" style="font-size:16px;"><span bis_size="{"x":8,"y":3886,"w":477,"h":326,"abs_x":299,"abs_y":4806}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":3886,"w":477,"h":203,"abs_x":299,"abs_y":4806}"><span bis_size="{"x":8,"y":3886,"w":477,"h":203,"abs_x":299,"abs_y":4806}"><span bis_size="{"x":8,"y":3886,"w":477,"h":203,"abs_x":299,"abs_y":4806}"><span bis_size="{"x":8,"y":3886,"w":477,"h":203,"abs_x":299,"abs_y":4806}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":3886,"w":477,"h":203,"abs_x":299,"abs_y":4806}"><span bis_size="{"x":8,"y":3886,"w":477,"h":203,"abs_x":299,"abs_y":4806}" style="color:#000000"><span bis_size="{"x":8,"y":3886,"w":477,"h":203,"abs_x":299,"abs_y":4806}" style="font-weight:400"><span bis_size="{"x":8,"y":3886,"w":477,"h":203,"abs_x":299,"abs_y":4806}" style="font-style:normal"><span bis_size="{"x":8,"y":3886,"w":477,"h":203,"abs_x":299,"abs_y":4806}" style="text-decoration:none"><strong bis_size="{"x":8,"y":3886,"w":166,"h":19,"abs_x":299,"abs_y":4806}">Alivios temporales</strong> (como moratorias, régimen de pago, blanqueos) o beneficios sectorizados, como pueden ser algunos regímenes de promoción, por ejemplo el Régimen de Incentivos para Grandes Inversiones (<strong bis_size="{"x":315,"y":3978,"w":42,"h":19,"abs_x":606,"abs_y":4898}">RIGI</strong>), buscan ser un paliativo para quienes realicen las inversiones estratégicas que tanto necesita el país. De hecho, uno de los objetivos </span></span></span></span></span></span></span></span></span><span bis_size="{"x":8,"y":4070,"w":473,"h":111,"abs_x":299,"abs_y":4990}"><span bis_size="{"x":8,"y":4070,"w":473,"h":111,"abs_x":299,"abs_y":4990}"><span bis_size="{"x":8,"y":4070,"w":473,"h":111,"abs_x":299,"abs_y":4990}"><span bis_size="{"x":8,"y":4070,"w":473,"h":111,"abs_x":299,"abs_y":4990}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":4070,"w":473,"h":111,"abs_x":299,"abs_y":4990}"><span bis_size="{"x":8,"y":4070,"w":473,"h":111,"abs_x":299,"abs_y":4990}" style="color:#000000"><span bis_size="{"x":8,"y":4070,"w":473,"h":111,"abs_x":299,"abs_y":4990}" style="font-weight:400"><span bis_size="{"x":8,"y":4070,"w":473,"h":111,"abs_x":299,"abs_y":4990}" style="font-style:normal"><span bis_size="{"x":8,"y":4070,"w":473,"h":111,"abs_x":299,"abs_y":4990}" style="text-decoration:none">previstos en la ley es generar condiciones competitivas para atraer inversiones, así como también de previsibilidad y estabilidad, y aclara “sin las cuales </span></span></span></span></span></span></span></span></span><span bis_size="{"x":8,"y":4162,"w":410,"h":50,"abs_x":299,"abs_y":5082}"><span bis_size="{"x":8,"y":4162,"w":410,"h":50,"abs_x":299,"abs_y":5082}"><span bis_size="{"x":8,"y":4162,"w":410,"h":50,"abs_x":299,"abs_y":5082}"><span bis_size="{"x":8,"y":4162,"w":410,"h":50,"abs_x":299,"abs_y":5082}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":4162,"w":410,"h":50,"abs_x":299,"abs_y":5082}"><span bis_size="{"x":8,"y":4162,"w":410,"h":50,"abs_x":299,"abs_y":5082}" style="color:#000000"><span bis_size="{"x":8,"y":4162,"w":410,"h":50,"abs_x":299,"abs_y":5082}" style="font-weight:400"><span bis_size="{"x":8,"y":4162,"w":410,"h":50,"abs_x":299,"abs_y":5082}" style="font-style:normal"><span bis_size="{"x":8,"y":4162,"w":410,"h":50,"abs_x":299,"abs_y":5082}" style="text-decoration:none">determinadas industrias no podrían desarrollarse”.</span></span></span></span></span></span></span></span></span></span></span></span></p> <h2 bis_size="{"x":8,"y":4238,"w":483,"h":32,"abs_x":299,"abs_y":5158}" style="line-height: 1.2;"><span bis_size="{"x":8,"y":4239,"w":261,"h":27,"abs_x":299,"abs_y":5159}" style="line-height:30px;"><span bis_size="{"x":8,"y":4247,"w":261,"h":18,"abs_x":299,"abs_y":5167}" style="font-size:16px;"><span bis_size="{"x":8,"y":4245,"w":261,"h":19,"abs_x":299,"abs_y":5165}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":4245,"w":261,"h":19,"abs_x":299,"abs_y":5165}"><span bis_size="{"x":8,"y":4245,"w":261,"h":19,"abs_x":299,"abs_y":5165}"><span bis_size="{"x":8,"y":4245,"w":261,"h":19,"abs_x":299,"abs_y":5165}"><span bis_size="{"x":8,"y":4245,"w":261,"h":19,"abs_x":299,"abs_y":5165}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":4245,"w":261,"h":19,"abs_x":299,"abs_y":5165}"><span bis_size="{"x":8,"y":4245,"w":261,"h":19,"abs_x":299,"abs_y":5165}" style="color:#000000"><span bis_size="{"x":8,"y":4245,"w":261,"h":19,"abs_x":299,"abs_y":5165}" style="font-weight:700"><span bis_size="{"x":8,"y":4245,"w":261,"h":19,"abs_x":299,"abs_y":5165}" style="font-style:normal"><span bis_size="{"x":8,"y":4245,"w":261,"h":19,"abs_x":299,"abs_y":5165}" style="text-decoration:none">Diversos intentos de reforma</span></span></span></span></span></span></span></span></span></span></span></span></h2> <p bis_size="{"x":8,"y":4291,"w":483,"h":19,"abs_x":299,"abs_y":5211}" style="line-height:1.2"> </p> <div alt="Sergio Vergara" data-embed-button="file_browser" data-entity-embed-display="image:image" data-entity-embed-display-settings="imagenes_dentro_de_contenido" data-entity-type="file" data-entity-uuid="8df486ca-d78c-4a30-92bc-3cd66ddad870" data-langcode="en" title="Sergio Vergara" class="embedded-entity align-left"> <img src="/sites/default/files/styles/imagenes_dentro_de_contenido/public/sergio_vergara.jpg?itok=RVLSC4HB" alt="Sergio Vergara" title="Sergio Vergara" typeof="foaf:Image" class="image-style-imagenes-dentro-de-contenido" /> </div> <p bis_size="{"x":8,"y":4291,"w":483,"h":19,"abs_x":299,"abs_y":5211}" style="line-height:1.2"><span bis_size="{"x":8,"y":4333,"w":487,"h":324,"abs_x":299,"abs_y":5253}" style="line-height:30px;"><span bis_size="{"x":8,"y":4333,"w":487,"h":324,"abs_x":299,"abs_y":5253}" style="font-size:16px;"><span bis_size="{"x":8,"y":4331,"w":487,"h":326,"abs_x":299,"abs_y":5251}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":4331,"w":487,"h":326,"abs_x":299,"abs_y":5251}"><span bis_size="{"x":8,"y":4331,"w":487,"h":326,"abs_x":299,"abs_y":5251}"><span bis_size="{"x":8,"y":4331,"w":487,"h":326,"abs_x":299,"abs_y":5251}"><a bis_size="{"x":308,"y":4331,"w":125,"h":50,"abs_x":599,"abs_y":5251}" href="/abogado/sergio-daniel-vergara" style="text-decoration:none" target="_blank"><span style="color:#e74c3c;"><span bis_size="{"x":308,"y":4331,"w":125,"h":50,"abs_x":599,"abs_y":5251}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":308,"y":4331,"w":125,"h":50,"abs_x":599,"abs_y":5251}"><span bis_size="{"x":308,"y":4331,"w":125,"h":50,"abs_x":599,"abs_y":5251}"><span bis_size="{"x":308,"y":4331,"w":125,"h":50,"abs_x":599,"abs_y":5251}"><span bis_size="{"x":308,"y":4331,"w":125,"h":50,"abs_x":599,"abs_y":5251}" style="font-weight:700"><span bis_size="{"x":308,"y":4331,"w":125,"h":50,"abs_x":599,"abs_y":5251}" style="font-style:normal"><span bis_size="{"x":308,"y":4331,"w":125,"h":50,"abs_x":599,"abs_y":5251}" style="text-decoration:underline"><span bis_size="{"x":308,"y":4331,"w":125,"h":50,"abs_x":599,"abs_y":5251}"><span bis_size="{"x":308,"y":4331,"w":125,"h":50,"abs_x":599,"abs_y":5251}" style="text-decoration-skip-ink:none">Sergio Daniel Vergara</span></span></span></span></span></span></span></span></span></span></a><span bis_size="{"x":308,"y":4362,"w":177,"h":111,"abs_x":599,"abs_y":5282}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":308,"y":4362,"w":177,"h":111,"abs_x":599,"abs_y":5282}"><span bis_size="{"x":308,"y":4362,"w":177,"h":111,"abs_x":599,"abs_y":5282}" style="color:#000000"><span bis_size="{"x":308,"y":4362,"w":177,"h":111,"abs_x":599,"abs_y":5282}" style="background-color:#ffffff"><span bis_size="{"x":308,"y":4362,"w":177,"h":111,"abs_x":599,"abs_y":5282}" style="font-weight:400"><span bis_size="{"x":308,"y":4362,"w":177,"h":111,"abs_x":599,"abs_y":5282}" style="font-style:normal"><span bis_size="{"x":308,"y":4362,"w":177,"h":111,"abs_x":599,"abs_y":5282}" style="text-decoration:none">, también socio del área de impuestos de Marval, explica que e</span></span></span></span></span></span></span><span bis_size="{"x":8,"y":4454,"w":487,"h":203,"abs_x":299,"abs_y":5374}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":4454,"w":487,"h":203,"abs_x":299,"abs_y":5374}"><span bis_size="{"x":8,"y":4454,"w":487,"h":203,"abs_x":299,"abs_y":5374}" style="color:#000000"><span bis_size="{"x":8,"y":4454,"w":487,"h":203,"abs_x":299,"abs_y":5374}" style="font-weight:400"><span bis_size="{"x":8,"y":4454,"w":487,"h":203,"abs_x":299,"abs_y":5374}" style="font-style:normal"><span bis_size="{"x":8,"y":4454,"w":487,"h":203,"abs_x":299,"abs_y":5374}" style="text-decoration:none">l régimen tributario argentino es dinámico en todos los niveles de gobierno e, incluso, en materia de pactos fiscales entre las provincias, la Ciudad de Buenos Aires y la Nación. </span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":4679,"w":483,"h":122,"abs_x":299,"abs_y":5599}" style="line-height:1.2"><span bis_size="{"x":8,"y":4686,"w":474,"h":110,"abs_x":299,"abs_y":5606}" style="line-height:30px;"><span bis_size="{"x":8,"y":4686,"w":474,"h":110,"abs_x":299,"abs_y":5606}" style="font-size:16px;"><span bis_size="{"x":8,"y":4685,"w":474,"h":111,"abs_x":299,"abs_y":5605}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":4685,"w":474,"h":111,"abs_x":299,"abs_y":5605}"><span bis_size="{"x":8,"y":4685,"w":474,"h":111,"abs_x":299,"abs_y":5605}"><span bis_size="{"x":8,"y":4685,"w":474,"h":111,"abs_x":299,"abs_y":5605}"><span bis_size="{"x":8,"y":4685,"w":474,"h":111,"abs_x":299,"abs_y":5605}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":4685,"w":474,"h":111,"abs_x":299,"abs_y":5605}"><span bis_size="{"x":8,"y":4685,"w":474,"h":111,"abs_x":299,"abs_y":5605}" style="color:#000000"><span bis_size="{"x":8,"y":4685,"w":474,"h":111,"abs_x":299,"abs_y":5605}" style="font-weight:400"><span bis_size="{"x":8,"y":4685,"w":474,"h":111,"abs_x":299,"abs_y":5605}" style="font-style:normal"><span bis_size="{"x":8,"y":4685,"w":474,"h":111,"abs_x":299,"abs_y":5605}" style="text-decoration:none">A esto se suma que a nivel municipal y provincial la legislación tributaria que establece hechos gravados, alícuotas y procedimientos tributarios se van modificando, por lo menos, con una frecuencia anual.</span></span></span></span></span></span></span></span></span></span></span></span></p> <hr bis_size="{"x":8,"y":4818,"w":483,"h":1,"abs_x":299,"abs_y":5738}" /> <p bis_size="{"x":8,"y":4835,"w":483,"h":61,"abs_x":299,"abs_y":5755}" style="line-height:1.2"><span bis_size="{"x":8,"y":4842,"w":457,"h":48,"abs_x":299,"abs_y":5762}" style="line-height:30px;"><span bis_size="{"x":8,"y":4842,"w":457,"h":48,"abs_x":299,"abs_y":5762}" style="font-size:16px;"><span bis_size="{"x":8,"y":4841,"w":457,"h":50,"abs_x":299,"abs_y":5761}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":4841,"w":457,"h":50,"abs_x":299,"abs_y":5761}"><span bis_size="{"x":8,"y":4841,"w":457,"h":50,"abs_x":299,"abs_y":5761}"><span bis_size="{"x":8,"y":4841,"w":457,"h":50,"abs_x":299,"abs_y":5761}"><span bis_size="{"x":8,"y":4841,"w":130,"h":19,"abs_x":299,"abs_y":5761}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":4841,"w":130,"h":19,"abs_x":299,"abs_y":5761}"><span bis_size="{"x":8,"y":4841,"w":130,"h":19,"abs_x":299,"abs_y":5761}" style="color:#000000"><span bis_size="{"x":8,"y":4841,"w":130,"h":19,"abs_x":299,"abs_y":5761}" style="font-weight:700"><span bis_size="{"x":8,"y":4841,"w":130,"h":19,"abs_x":299,"abs_y":5761}" style="font-style:normal"><span bis_size="{"x":8,"y":4841,"w":130,"h":19,"abs_x":299,"abs_y":5761}" style="text-decoration:none">Mira también: </span></span></span></span></span></span><a bis_size="{"x":8,"y":4841,"w":457,"h":50,"abs_x":299,"abs_y":5761}" href="/entrevistas/regi-argentina-beneficios-inversiones" style="text-decoration:none" target="_blank"><span style="color:#e74c3c;"><span bis_size="{"x":8,"y":4841,"w":457,"h":50,"abs_x":299,"abs_y":5761}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":4841,"w":457,"h":50,"abs_x":299,"abs_y":5761}"><span bis_size="{"x":8,"y":4841,"w":457,"h":50,"abs_x":299,"abs_y":5761}"><span bis_size="{"x":8,"y":4841,"w":457,"h":50,"abs_x":299,"abs_y":5761}" style="font-weight:700"><span bis_size="{"x":8,"y":4841,"w":457,"h":50,"abs_x":299,"abs_y":5761}" style="font-style:normal"><span bis_size="{"x":8,"y":4841,"w":457,"h":50,"abs_x":299,"abs_y":5761}" style="text-decoration:underline"><span bis_size="{"x":8,"y":4841,"w":457,"h":50,"abs_x":299,"abs_y":5761}"><span bis_size="{"x":8,"y":4841,"w":457,"h":50,"abs_x":299,"abs_y":5761}" style="text-decoration-skip-ink:none">¿Qué beneficios plantea el RIGI? La apuesta argentina para atraer inversiones</span></span></span></span></span></span></span></span></span></a></span></span></span></span></span></span></p> <hr bis_size="{"x":8,"y":4913,"w":483,"h":1,"abs_x":299,"abs_y":5833}" /> <p bis_size="{"x":8,"y":4930,"w":483,"h":337,"abs_x":299,"abs_y":5850}" style="line-height:1.2"><span bis_size="{"x":8,"y":4937,"w":481,"h":324,"abs_x":299,"abs_y":5857}" style="line-height:30px;"><span bis_size="{"x":8,"y":4937,"w":481,"h":324,"abs_x":299,"abs_y":5857}" style="font-size:16px;"><span bis_size="{"x":8,"y":4935,"w":481,"h":326,"abs_x":299,"abs_y":5855}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":4935,"w":481,"h":326,"abs_x":299,"abs_y":5855}"><span bis_size="{"x":8,"y":4935,"w":481,"h":326,"abs_x":299,"abs_y":5855}"><span bis_size="{"x":8,"y":4935,"w":481,"h":326,"abs_x":299,"abs_y":5855}"><span bis_size="{"x":8,"y":4935,"w":481,"h":326,"abs_x":299,"abs_y":5855}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":4935,"w":481,"h":326,"abs_x":299,"abs_y":5855}"><span bis_size="{"x":8,"y":4935,"w":481,"h":326,"abs_x":299,"abs_y":5855}" style="color:#000000"><span bis_size="{"x":8,"y":4935,"w":481,"h":326,"abs_x":299,"abs_y":5855}" style="font-weight:400"><span bis_size="{"x":8,"y":4935,"w":481,"h":326,"abs_x":299,"abs_y":5855}" style="font-style:normal"><span bis_size="{"x":8,"y":4935,"w":481,"h":326,"abs_x":299,"abs_y":5855}" style="text-decoration:none">En tanto que a nivel intrafederal, es decir, de los pactos fiscales, cabe tener en cuenta se han registrado importantes cambios en la definición de las situaciones gravadas y distribución de base imponible en el Impuesto sobre los Ingresos Brutos, mediante los denominados “consensos fiscales” de los años 2017 en adelante y en las resoluciones generales de la Comisión Arbitral. A partir de estas modificaciones se ha ido adaptando el requisito de “territorialidad” para la recaudación de este impuesto en el marco de los nuevos modelos de negocios y la digitalización de la economía.</span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":5283,"w":483,"h":184,"abs_x":299,"abs_y":6203}" style="line-height:1.2"><span bis_size="{"x":8,"y":5290,"w":487,"h":171,"abs_x":299,"abs_y":6210}" style="line-height:30px;"><span bis_size="{"x":8,"y":5290,"w":487,"h":171,"abs_x":299,"abs_y":6210}" style="font-size:16px;"><span bis_size="{"x":8,"y":5289,"w":487,"h":172,"abs_x":299,"abs_y":6209}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":5289,"w":487,"h":172,"abs_x":299,"abs_y":6209}"><span bis_size="{"x":8,"y":5289,"w":487,"h":172,"abs_x":299,"abs_y":6209}"><span bis_size="{"x":8,"y":5289,"w":487,"h":172,"abs_x":299,"abs_y":6209}"><span bis_size="{"x":8,"y":5289,"w":469,"h":50,"abs_x":299,"abs_y":6209}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":5289,"w":469,"h":50,"abs_x":299,"abs_y":6209}"><span bis_size="{"x":8,"y":5289,"w":469,"h":50,"abs_x":299,"abs_y":6209}" style="color:#000000"><span bis_size="{"x":8,"y":5289,"w":469,"h":50,"abs_x":299,"abs_y":6209}" style="font-weight:400"><span bis_size="{"x":8,"y":5289,"w":469,"h":50,"abs_x":299,"abs_y":6209}" style="font-style:normal"><span bis_size="{"x":8,"y":5289,"w":469,"h":50,"abs_x":299,"abs_y":6209}" style="text-decoration:none">A nivel nacional, mediante la <strong bis_size="{"x":245,"y":5289,"w":93,"h":19,"abs_x":536,"abs_y":6209}">Ley 27743</strong>, publicada en el Boletín Oficial el 08/07/2024, se creó un</span></span></span></span></span></span><span bis_size="{"x":334,"y":5319,"w":136,"h":19,"abs_x":625,"abs_y":6239}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":334,"y":5319,"w":136,"h":19,"abs_x":625,"abs_y":6239}"><span bis_size="{"x":334,"y":5319,"w":136,"h":19,"abs_x":625,"abs_y":6239}" style="color:#000000"><span bis_size="{"x":334,"y":5319,"w":136,"h":19,"abs_x":625,"abs_y":6239}" style="font-weight:700"><span bis_size="{"x":334,"y":5319,"w":136,"h":19,"abs_x":625,"abs_y":6239}" style="font-style:normal"><span bis_size="{"x":334,"y":5319,"w":136,"h":19,"abs_x":625,"abs_y":6239}" style="text-decoration:none"> paquete fiscal </span></span></span></span></span></span><span bis_size="{"x":8,"y":5350,"w":487,"h":111,"abs_x":299,"abs_y":6270}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":5350,"w":487,"h":111,"abs_x":299,"abs_y":6270}"><span bis_size="{"x":8,"y":5350,"w":487,"h":111,"abs_x":299,"abs_y":6270}" style="color:#000000"><span bis_size="{"x":8,"y":5350,"w":487,"h":111,"abs_x":299,"abs_y":6270}" style="font-weight:400"><span bis_size="{"x":8,"y":5350,"w":487,"h":111,"abs_x":299,"abs_y":6270}" style="font-style:normal"><span bis_size="{"x":8,"y":5350,"w":487,"h":111,"abs_x":299,"abs_y":6270}" style="text-decoration:none">impulsado por la istración actual que estableció algunas modificaciones al régimen tributario argentino (más allá de incluir regímenes de moratoria y blanqueo que se extendieron durante un tiempo).</span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":5483,"w":483,"h":61,"abs_x":299,"abs_y":6403}" style="line-height:1.2"><span bis_size="{"x":8,"y":5490,"w":479,"h":48,"abs_x":299,"abs_y":6410}" style="line-height:30px;"><span bis_size="{"x":8,"y":5490,"w":479,"h":48,"abs_x":299,"abs_y":6410}" style="font-size:16px;"><span bis_size="{"x":8,"y":5489,"w":479,"h":50,"abs_x":299,"abs_y":6409}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":5489,"w":479,"h":50,"abs_x":299,"abs_y":6409}"><span bis_size="{"x":8,"y":5489,"w":479,"h":50,"abs_x":299,"abs_y":6409}"><span bis_size="{"x":8,"y":5489,"w":479,"h":50,"abs_x":299,"abs_y":6409}"><span bis_size="{"x":8,"y":5489,"w":479,"h":50,"abs_x":299,"abs_y":6409}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":5489,"w":479,"h":50,"abs_x":299,"abs_y":6409}"><span bis_size="{"x":8,"y":5489,"w":479,"h":50,"abs_x":299,"abs_y":6409}" style="color:#000000"><span bis_size="{"x":8,"y":5489,"w":479,"h":50,"abs_x":299,"abs_y":6409}" style="font-weight:400"><span bis_size="{"x":8,"y":5489,"w":479,"h":50,"abs_x":299,"abs_y":6409}" style="font-style:normal"><span bis_size="{"x":8,"y":5489,"w":479,"h":50,"abs_x":299,"abs_y":6409}" style="text-decoration:none">Vergara enumera algunas decisiones incluidas en la Ley de Medidas Fiscales 27743: </span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":5561,"w":483,"h":122,"abs_x":299,"abs_y":6481}" style="line-height:1.2"><span bis_size="{"x":8,"y":5567,"w":468,"h":110,"abs_x":299,"abs_y":6487}" style="line-height:30px;"><span bis_size="{"x":8,"y":5567,"w":468,"h":110,"abs_x":299,"abs_y":6487}" style="font-size:16px;"><span bis_size="{"x":8,"y":5566,"w":468,"h":111,"abs_x":299,"abs_y":6486}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":5566,"w":468,"h":111,"abs_x":299,"abs_y":6486}"><span bis_size="{"x":8,"y":5566,"w":468,"h":111,"abs_x":299,"abs_y":6486}"><span bis_size="{"x":8,"y":5566,"w":468,"h":111,"abs_x":299,"abs_y":6486}"><span bis_size="{"x":8,"y":5566,"w":468,"h":111,"abs_x":299,"abs_y":6486}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":5566,"w":468,"h":111,"abs_x":299,"abs_y":6486}"><span bis_size="{"x":8,"y":5566,"w":468,"h":111,"abs_x":299,"abs_y":6486}" style="color:#000000"><span bis_size="{"x":8,"y":5566,"w":468,"h":111,"abs_x":299,"abs_y":6486}" style="font-weight:400"><span bis_size="{"x":8,"y":5566,"w":468,"h":111,"abs_x":299,"abs_y":6486}" style="font-style:normal"><span bis_size="{"x":8,"y":5566,"w":468,"h":111,"abs_x":299,"abs_y":6486}" style="text-decoration:none">a) un régimen especial de ingreso del Impuesto sobre los Bienes Personales y modificaciones a la ley del Impuesto (fundamentalmente, mínimos no imponibles y alícuotas aplicables);</span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":5699,"w":483,"h":153,"abs_x":299,"abs_y":6619}" style="line-height:1.2"><span bis_size="{"x":8,"y":5706,"w":468,"h":140,"abs_x":299,"abs_y":6626}" style="line-height:30px;"><span bis_size="{"x":8,"y":5706,"w":468,"h":140,"abs_x":299,"abs_y":6626}" style="font-size:16px;"><span bis_size="{"x":8,"y":5705,"w":468,"h":142,"abs_x":299,"abs_y":6625}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":5705,"w":468,"h":142,"abs_x":299,"abs_y":6625}"><span bis_size="{"x":8,"y":5705,"w":468,"h":142,"abs_x":299,"abs_y":6625}"><span bis_size="{"x":8,"y":5705,"w":468,"h":142,"abs_x":299,"abs_y":6625}"><span bis_size="{"x":8,"y":5705,"w":468,"h":142,"abs_x":299,"abs_y":6625}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":5705,"w":468,"h":142,"abs_x":299,"abs_y":6625}"><span bis_size="{"x":8,"y":5705,"w":468,"h":142,"abs_x":299,"abs_y":6625}" style="color:#000000"><span bis_size="{"x":8,"y":5705,"w":468,"h":142,"abs_x":299,"abs_y":6625}" style="font-weight:400"><span bis_size="{"x":8,"y":5705,"w":468,"h":142,"abs_x":299,"abs_y":6625}" style="font-style:normal"><span bis_size="{"x":8,"y":5705,"w":468,"h":142,"abs_x":299,"abs_y":6625}" style="text-decoration:none">b) la derogación del Impuesto a la Transmisión de Inmuebles (ITI), en función de la cual las operaciones de compraventa de inmuebles adquiridos con anterioridad al 01/01/2018 quedan excluidas de este tributo y del Impuesto a las Ganancias (excepto para habitualistas);</span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":5869,"w":483,"h":61,"abs_x":299,"abs_y":6789}" style="line-height:1.2"><span bis_size="{"x":8,"y":5875,"w":461,"h":48,"abs_x":299,"abs_y":6795}" style="line-height:30px;"><span bis_size="{"x":8,"y":5875,"w":461,"h":48,"abs_x":299,"abs_y":6795}" style="font-size:16px;"><span bis_size="{"x":8,"y":5874,"w":461,"h":50,"abs_x":299,"abs_y":6794}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":5874,"w":461,"h":50,"abs_x":299,"abs_y":6794}"><span bis_size="{"x":8,"y":5874,"w":461,"h":50,"abs_x":299,"abs_y":6794}"><span bis_size="{"x":8,"y":5874,"w":461,"h":50,"abs_x":299,"abs_y":6794}"><span bis_size="{"x":8,"y":5874,"w":461,"h":50,"abs_x":299,"abs_y":6794}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":5874,"w":461,"h":50,"abs_x":299,"abs_y":6794}"><span bis_size="{"x":8,"y":5874,"w":461,"h":50,"abs_x":299,"abs_y":6794}" style="color:#000000"><span bis_size="{"x":8,"y":5874,"w":461,"h":50,"abs_x":299,"abs_y":6794}" style="font-weight:400"><span bis_size="{"x":8,"y":5874,"w":461,"h":50,"abs_x":299,"abs_y":6794}" style="font-style:normal"><span bis_size="{"x":8,"y":5874,"w":461,"h":50,"abs_x":299,"abs_y":6794}" style="text-decoration:none">c) la eliminación del impuesto cedular sobre los ingresos obtenidos por el empleo en relación de dependencia;</span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":5946,"w":483,"h":30,"abs_x":299,"abs_y":6866}" style="line-height:1.2"><span bis_size="{"x":8,"y":5953,"w":373,"h":18,"abs_x":299,"abs_y":6873}" style="line-height:30px;"><span bis_size="{"x":8,"y":5953,"w":373,"h":18,"abs_x":299,"abs_y":6873}" style="font-size:16px;"><span bis_size="{"x":8,"y":5951,"w":373,"h":19,"abs_x":299,"abs_y":6871}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":5951,"w":373,"h":19,"abs_x":299,"abs_y":6871}"><span bis_size="{"x":8,"y":5951,"w":373,"h":19,"abs_x":299,"abs_y":6871}"><span bis_size="{"x":8,"y":5951,"w":373,"h":19,"abs_x":299,"abs_y":6871}"><span bis_size="{"x":8,"y":5951,"w":373,"h":19,"abs_x":299,"abs_y":6871}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":5951,"w":373,"h":19,"abs_x":299,"abs_y":6871}"><span bis_size="{"x":8,"y":5951,"w":373,"h":19,"abs_x":299,"abs_y":6871}" style="color:#000000"><span bis_size="{"x":8,"y":5951,"w":373,"h":19,"abs_x":299,"abs_y":6871}" style="font-weight:400"><span bis_size="{"x":8,"y":5951,"w":373,"h":19,"abs_x":299,"abs_y":6871}" style="font-style:normal"><span bis_size="{"x":8,"y":5951,"w":373,"h":19,"abs_x":299,"abs_y":6871}" style="text-decoration:none">d) modificaciones al régimen del monotributo;</span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":5993,"w":483,"h":122,"abs_x":299,"abs_y":6913}" style="line-height:1.2"><span bis_size="{"x":8,"y":5999,"w":488,"h":110,"abs_x":299,"abs_y":6919}" style="line-height:30px;"><span bis_size="{"x":8,"y":5999,"w":488,"h":110,"abs_x":299,"abs_y":6919}" style="font-size:16px;"><span bis_size="{"x":8,"y":5998,"w":488,"h":111,"abs_x":299,"abs_y":6918}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":5998,"w":488,"h":111,"abs_x":299,"abs_y":6918}"><span bis_size="{"x":8,"y":5998,"w":488,"h":111,"abs_x":299,"abs_y":6918}"><span bis_size="{"x":8,"y":5998,"w":488,"h":111,"abs_x":299,"abs_y":6918}"><span bis_size="{"x":8,"y":5998,"w":488,"h":111,"abs_x":299,"abs_y":6918}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":5998,"w":488,"h":111,"abs_x":299,"abs_y":6918}"><span bis_size="{"x":8,"y":5998,"w":488,"h":111,"abs_x":299,"abs_y":6918}" style="color:#000000"><span bis_size="{"x":8,"y":5998,"w":488,"h":111,"abs_x":299,"abs_y":6918}" style="font-weight:400"><span bis_size="{"x":8,"y":5998,"w":488,"h":111,"abs_x":299,"abs_y":6918}" style="font-style:normal"><span bis_size="{"x":8,"y":5998,"w":488,"h":111,"abs_x":299,"abs_y":6918}" style="text-decoration:none">e) el establecimiento de un régimen de transparencia fiscal al consumidor, que implicará, en esencia, la exhibición de la carga tributaria que se va originando en la cadena de valor de los productos que adquirimos.</span></span></span></span></span></span></span></span></span></span></span></span></p> <hr bis_size="{"x":8,"y":6131,"w":483,"h":1,"abs_x":299,"abs_y":7051}" /> <p bis_size="{"x":8,"y":6149,"w":483,"h":61,"abs_x":299,"abs_y":7069}" style="line-height:1.2"><span bis_size="{"x":8,"y":6155,"w":416,"h":48,"abs_x":299,"abs_y":7075}" style="line-height:30px;"><span bis_size="{"x":8,"y":6155,"w":416,"h":48,"abs_x":299,"abs_y":7075}" style="font-size:16px;"><span bis_size="{"x":8,"y":6154,"w":416,"h":50,"abs_x":299,"abs_y":7074}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":6154,"w":416,"h":50,"abs_x":299,"abs_y":7074}"><span bis_size="{"x":8,"y":6154,"w":416,"h":50,"abs_x":299,"abs_y":7074}"><span bis_size="{"x":8,"y":6154,"w":416,"h":50,"abs_x":299,"abs_y":7074}"><span bis_size="{"x":8,"y":6154,"w":157,"h":19,"abs_x":299,"abs_y":7074}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":6154,"w":157,"h":19,"abs_x":299,"abs_y":7074}"><span bis_size="{"x":8,"y":6154,"w":157,"h":19,"abs_x":299,"abs_y":7074}" style="color:#000000"><span bis_size="{"x":8,"y":6154,"w":157,"h":19,"abs_x":299,"abs_y":7074}" style="font-weight:700"><span bis_size="{"x":8,"y":6154,"w":157,"h":19,"abs_x":299,"abs_y":7074}" style="font-style:normal"><span bis_size="{"x":8,"y":6154,"w":157,"h":19,"abs_x":299,"abs_y":7074}" style="text-decoration:none">No dejes de leer: </span></span></span></span></span></span><a bis_size="{"x":8,"y":6154,"w":416,"h":50,"abs_x":299,"abs_y":7074}" href="/entrevistas/ley-bases-desafios-oportunidades-reforma-laboral-argentina" style="text-decoration:none" target="_blank"><span style="color:#e74c3c;"><span bis_size="{"x":8,"y":6154,"w":416,"h":50,"abs_x":299,"abs_y":7074}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":6154,"w":416,"h":50,"abs_x":299,"abs_y":7074}"><span bis_size="{"x":8,"y":6154,"w":416,"h":50,"abs_x":299,"abs_y":7074}"><span bis_size="{"x":8,"y":6154,"w":416,"h":50,"abs_x":299,"abs_y":7074}" style="font-weight:700"><span bis_size="{"x":8,"y":6154,"w":416,"h":50,"abs_x":299,"abs_y":7074}" style="font-style:normal"><span bis_size="{"x":8,"y":6154,"w":416,"h":50,"abs_x":299,"abs_y":7074}" style="text-decoration:underline"><span bis_size="{"x":8,"y":6154,"w":416,"h":50,"abs_x":299,"abs_y":7074}"><span bis_size="{"x":8,"y":6154,"w":416,"h":50,"abs_x":299,"abs_y":7074}" style="text-decoration-skip-ink:none">Ley Bases; desafíos y oportunidades de la reforma laboral argentina</span></span></span></span></span></span></span></span></span></a></span></span></span></span></span></span></p> <hr bis_size="{"x":8,"y":6226,"w":483,"h":1,"abs_x":299,"abs_y":7146}" /> <p bis_size="{"x":8,"y":6243,"w":483,"h":245,"abs_x":299,"abs_y":7163}" style="line-height:1.2"><span bis_size="{"x":8,"y":6250,"w":488,"h":232,"abs_x":299,"abs_y":7170}" style="line-height:30px;"><span bis_size="{"x":8,"y":6250,"w":488,"h":232,"abs_x":299,"abs_y":7170}" style="font-size:16px;"><span bis_size="{"x":8,"y":6249,"w":488,"h":234,"abs_x":299,"abs_y":7169}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":6249,"w":488,"h":203,"abs_x":299,"abs_y":7169}"><span bis_size="{"x":8,"y":6249,"w":488,"h":203,"abs_x":299,"abs_y":7169}"><span bis_size="{"x":8,"y":6249,"w":488,"h":203,"abs_x":299,"abs_y":7169}"><span bis_size="{"x":8,"y":6249,"w":484,"h":50,"abs_x":299,"abs_y":7169}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":6249,"w":484,"h":50,"abs_x":299,"abs_y":7169}"><span bis_size="{"x":8,"y":6249,"w":484,"h":50,"abs_x":299,"abs_y":7169}" style="color:#000000"><span bis_size="{"x":8,"y":6249,"w":484,"h":50,"abs_x":299,"abs_y":7169}" style="font-weight:400"><span bis_size="{"x":8,"y":6249,"w":484,"h":50,"abs_x":299,"abs_y":7169}" style="font-style:normal"><span bis_size="{"x":8,"y":6249,"w":484,"h":50,"abs_x":299,"abs_y":7169}" style="text-decoration:none">Asegura que ese paquete fiscal tuvo como objetivo abordar necesidades</span></span></span></span></span></span><span bis_size="{"x":105,"y":6279,"w":122,"h":19,"abs_x":396,"abs_y":7199}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":105,"y":6279,"w":122,"h":19,"abs_x":396,"abs_y":7199}"><span bis_size="{"x":105,"y":6279,"w":122,"h":19,"abs_x":396,"abs_y":7199}" style="color:#000000"><span bis_size="{"x":105,"y":6279,"w":122,"h":19,"abs_x":396,"abs_y":7199}" style="font-weight:700"><span bis_size="{"x":105,"y":6279,"w":122,"h":19,"abs_x":396,"abs_y":7199}" style="font-style:normal"><span bis_size="{"x":105,"y":6279,"w":122,"h":19,"abs_x":396,"abs_y":7199}" style="text-decoration:none"> coyunturales</span></span></span></span></span></span><span bis_size="{"x":8,"y":6279,"w":488,"h":172,"abs_x":299,"abs_y":7199}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":6279,"w":488,"h":172,"abs_x":299,"abs_y":7199}"><span bis_size="{"x":8,"y":6279,"w":488,"h":172,"abs_x":299,"abs_y":7199}" style="color:#000000"><span bis_size="{"x":8,"y":6279,"w":488,"h":172,"abs_x":299,"abs_y":7199}" style="font-weight:400"><span bis_size="{"x":8,"y":6279,"w":488,"h":172,"abs_x":299,"abs_y":7199}" style="font-style:normal"><span bis_size="{"x":8,"y":6279,"w":488,"h":172,"abs_x":299,"abs_y":7199}" style="text-decoration:none"> que es el fin que, en muchas ocasiones, persiguen las reformas tributarias. Pero además, eliminar algunos tributos que generaban escasa recaudación e implicaban una carga para los contribuyentes (el ITI) y establecer medidas que permitan que el ciudadano común tome conciencia de </span></span></span></span></span></span></span></span></span><span bis_size="{"x":8,"y":6433,"w":435,"h":50,"abs_x":299,"abs_y":7353}"><span bis_size="{"x":8,"y":6433,"w":435,"h":50,"abs_x":299,"abs_y":7353}"><span bis_size="{"x":8,"y":6433,"w":435,"h":50,"abs_x":299,"abs_y":7353}"><span bis_size="{"x":8,"y":6433,"w":435,"h":50,"abs_x":299,"abs_y":7353}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":6433,"w":435,"h":50,"abs_x":299,"abs_y":7353}"><span bis_size="{"x":8,"y":6433,"w":435,"h":50,"abs_x":299,"abs_y":7353}" style="color:#000000"><span bis_size="{"x":8,"y":6433,"w":435,"h":50,"abs_x":299,"abs_y":7353}" style="font-weight:400"><span bis_size="{"x":8,"y":6433,"w":435,"h":50,"abs_x":299,"abs_y":7353}" style="font-style:normal"><span bis_size="{"x":8,"y":6433,"w":435,"h":50,"abs_x":299,"abs_y":7353}" style="text-decoration:none">la incidencia impositiva en el precio de los productos que adquiere.</span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":6505,"w":483,"h":184,"abs_x":299,"abs_y":7425}" style="line-height:1.2"><span bis_size="{"x":8,"y":6511,"w":485,"h":171,"abs_x":299,"abs_y":7431}" style="line-height:30px;"><span bis_size="{"x":8,"y":6511,"w":485,"h":171,"abs_x":299,"abs_y":7431}" style="font-size:16px;"><span bis_size="{"x":8,"y":6510,"w":485,"h":172,"abs_x":299,"abs_y":7430}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":6510,"w":485,"h":172,"abs_x":299,"abs_y":7430}"><span bis_size="{"x":8,"y":6510,"w":485,"h":172,"abs_x":299,"abs_y":7430}"><span bis_size="{"x":8,"y":6510,"w":485,"h":172,"abs_x":299,"abs_y":7430}"><span bis_size="{"x":8,"y":6510,"w":485,"h":172,"abs_x":299,"abs_y":7430}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":6510,"w":485,"h":172,"abs_x":299,"abs_y":7430}"><span bis_size="{"x":8,"y":6510,"w":485,"h":172,"abs_x":299,"abs_y":7430}" style="color:#000000"><span bis_size="{"x":8,"y":6510,"w":485,"h":172,"abs_x":299,"abs_y":7430}" style="font-weight:400"><span bis_size="{"x":8,"y":6510,"w":485,"h":172,"abs_x":299,"abs_y":7430}" style="font-style:normal"><span bis_size="{"x":8,"y":6510,"w":485,"h":172,"abs_x":299,"abs_y":7430}" style="text-decoration:none">En relación con el RIGI, establecido por la Ley Bases, que también introdujo algunas modificaciones a los Impuestos Internos, comenta que podría ser un anticipo de las medidas fiscales que el gobierno pretende que formen parte del régimen general aplicable al sector empresario en el futuro.</span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":6705,"w":483,"h":214,"abs_x":299,"abs_y":7625}" style="line-height:1.2"><span bis_size="{"x":8,"y":6711,"w":487,"h":202,"abs_x":299,"abs_y":7631}" style="line-height:30px;"><span bis_size="{"x":8,"y":6711,"w":487,"h":202,"abs_x":299,"abs_y":7631}" style="font-size:16px;"><span bis_size="{"x":8,"y":6710,"w":487,"h":203,"abs_x":299,"abs_y":7630}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":6710,"w":487,"h":203,"abs_x":299,"abs_y":7630}"><span bis_size="{"x":8,"y":6710,"w":487,"h":203,"abs_x":299,"abs_y":7630}"><span bis_size="{"x":8,"y":6710,"w":487,"h":203,"abs_x":299,"abs_y":7630}"><span bis_size="{"x":8,"y":6710,"w":473,"h":80,"abs_x":299,"abs_y":7630}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":6710,"w":473,"h":80,"abs_x":299,"abs_y":7630}"><span bis_size="{"x":8,"y":6710,"w":473,"h":80,"abs_x":299,"abs_y":7630}" style="color:#000000"><span bis_size="{"x":8,"y":6710,"w":473,"h":80,"abs_x":299,"abs_y":7630}" style="font-weight:400"><span bis_size="{"x":8,"y":6710,"w":473,"h":80,"abs_x":299,"abs_y":7630}" style="font-style:normal"><span bis_size="{"x":8,"y":6710,"w":473,"h":80,"abs_x":299,"abs_y":7630}" style="text-decoration:none">Vergara también menciona la <strong bis_size="{"x":249,"y":6710,"w":93,"h":19,"abs_x":540,"abs_y":7630}">Ley 27541</strong>, publicada en el Boletín Oficial el 23/12/2019, que creó el Impuesto País, que </span></span></span></span></span></span><span bis_size="{"x":43,"y":6771,"w":95,"h":19,"abs_x":334,"abs_y":7691}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":43,"y":6771,"w":95,"h":19,"abs_x":334,"abs_y":7691}"><span bis_size="{"x":43,"y":6771,"w":95,"h":19,"abs_x":334,"abs_y":7691}" style="color:#000000"><span bis_size="{"x":43,"y":6771,"w":95,"h":19,"abs_x":334,"abs_y":7691}" style="background-color:#ffffff"><span bis_size="{"x":43,"y":6771,"w":95,"h":19,"abs_x":334,"abs_y":7691}" style="font-weight:400"><span bis_size="{"x":43,"y":6771,"w":95,"h":19,"abs_x":334,"abs_y":7691}" style="font-style:normal"><span bis_size="{"x":43,"y":6771,"w":95,"h":19,"abs_x":334,"abs_y":7691}" style="text-decoration:none">—asegura—</span></span></span></span></span></span></span><span bis_size="{"x":8,"y":6771,"w":487,"h":142,"abs_x":299,"abs_y":7691}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":6771,"w":487,"h":142,"abs_x":299,"abs_y":7691}"><span bis_size="{"x":8,"y":6771,"w":487,"h":142,"abs_x":299,"abs_y":7691}" style="color:#000000"><span bis_size="{"x":8,"y":6771,"w":487,"h":142,"abs_x":299,"abs_y":7691}" style="font-weight:400"><span bis_size="{"x":8,"y":6771,"w":487,"h":142,"abs_x":299,"abs_y":7691}" style="font-style:normal"><span bis_size="{"x":8,"y":6771,"w":487,"h":142,"abs_x":299,"abs_y":7691}" style="text-decoration:none"> ha generado importantes distorsiones para las empresas en Argentina y que, aún hoy, habiendo finalizado su vigencia, sigue generando interrogantes y dudas en el sector respecto de la recuperación de los saldos ingresados en exceso.</span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":6935,"w":483,"h":337,"abs_x":299,"abs_y":7855}" style="line-height:1.2"><span bis_size="{"x":8,"y":6942,"w":488,"h":324,"abs_x":299,"abs_y":7862}" style="line-height:30px;"><span bis_size="{"x":8,"y":6942,"w":488,"h":324,"abs_x":299,"abs_y":7862}" style="font-size:16px;"><span bis_size="{"x":8,"y":6941,"w":488,"h":326,"abs_x":299,"abs_y":7861}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":6941,"w":238,"h":19,"abs_x":299,"abs_y":7861}"><span bis_size="{"x":8,"y":6941,"w":238,"h":19,"abs_x":299,"abs_y":7861}"><span bis_size="{"x":8,"y":6941,"w":238,"h":19,"abs_x":299,"abs_y":7861}"><span bis_size="{"x":8,"y":6941,"w":238,"h":19,"abs_x":299,"abs_y":7861}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":6941,"w":238,"h":19,"abs_x":299,"abs_y":7861}"><span bis_size="{"x":8,"y":6941,"w":238,"h":19,"abs_x":299,"abs_y":7861}" style="color:#000000"><span bis_size="{"x":8,"y":6941,"w":238,"h":19,"abs_x":299,"abs_y":7861}" style="font-weight:400"><span bis_size="{"x":8,"y":6941,"w":238,"h":19,"abs_x":299,"abs_y":7861}" style="font-style:normal"><span bis_size="{"x":8,"y":6941,"w":238,"h":19,"abs_x":299,"abs_y":7861}" style="text-decoration:none">Entre los cambios legales cita</span></span></span></span></span></span></span></span></span><span bis_size="{"x":8,"y":6941,"w":488,"h":326,"abs_x":299,"abs_y":7861}"><span bis_size="{"x":8,"y":6941,"w":488,"h":326,"abs_x":299,"abs_y":7861}"><span bis_size="{"x":8,"y":6941,"w":488,"h":326,"abs_x":299,"abs_y":7861}"><span bis_size="{"x":8,"y":6941,"w":488,"h":326,"abs_x":299,"abs_y":7861}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":6941,"w":488,"h":326,"abs_x":299,"abs_y":7861}"><span bis_size="{"x":8,"y":6941,"w":488,"h":326,"abs_x":299,"abs_y":7861}" style="color:#000000"><span bis_size="{"x":8,"y":6941,"w":488,"h":326,"abs_x":299,"abs_y":7861}" style="font-weight:400"><span bis_size="{"x":8,"y":6941,"w":488,"h":326,"abs_x":299,"abs_y":7861}" style="font-style:normal"><span bis_size="{"x":8,"y":6941,"w":488,"h":326,"abs_x":299,"abs_y":7861}" style="text-decoration:none">dos resalta que la última gran reforma integral del régimen tributario a nivel nacional fue introducida mediante la<strong bis_size="{"x":198,"y":7002,"w":99,"h":19,"abs_x":489,"abs_y":7922}"> Ley 27430</strong>, publicada en el Boletín Oficial el 29/12/2017 e impulsada por la istración del entonces presidente Mauricio Macri. Entonces, se actualizó el régimen tributario nacional: ley de impuesto a las ganancias (reinstaurando el ajuste por inflación impositivo para las empresas, eliminando el impuesto de igualación, reduciendo la alícuota corporativa y gravando los dividendos, entre otras muchas reformas), ley de impuesto al valor agregado y régimen penal tributario, </span></span></span></span></span></span></span></span></span><span bis_size="{"x":375,"y":7247,"w":94,"h":19,"abs_x":666,"abs_y":8167}"><span bis_size="{"x":375,"y":7247,"w":94,"h":19,"abs_x":666,"abs_y":8167}"><span bis_size="{"x":375,"y":7247,"w":94,"h":19,"abs_x":666,"abs_y":8167}"><span bis_size="{"x":375,"y":7247,"w":94,"h":19,"abs_x":666,"abs_y":8167}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":375,"y":7247,"w":94,"h":19,"abs_x":666,"abs_y":8167}"><span bis_size="{"x":375,"y":7247,"w":94,"h":19,"abs_x":666,"abs_y":8167}" style="color:#000000"><span bis_size="{"x":375,"y":7247,"w":94,"h":19,"abs_x":666,"abs_y":8167}" style="font-weight:400"><span bis_size="{"x":375,"y":7247,"w":94,"h":19,"abs_x":666,"abs_y":8167}" style="font-style:normal"><span bis_size="{"x":375,"y":7247,"w":94,"h":19,"abs_x":666,"abs_y":8167}" style="text-decoration:none">entre otros.</span></span></span></span></span></span></span></span></span></span></span></span></p> <hr bis_size="{"x":8,"y":7289,"w":483,"h":1,"abs_x":299,"abs_y":8209}" /> <p bis_size="{"x":8,"y":7322,"w":483,"h":61,"abs_x":299,"abs_y":8242}" style="line-height: 1.2; margin-top: 32px;"><span bis_size="{"x":8,"y":7329,"w":471,"h":48,"abs_x":299,"abs_y":8249}" style="line-height:30px;"><span bis_size="{"x":8,"y":7329,"w":471,"h":48,"abs_x":299,"abs_y":8249}" style="font-size:16px;"><span bis_size="{"x":8,"y":7327,"w":471,"h":50,"abs_x":299,"abs_y":8247}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":7327,"w":471,"h":50,"abs_x":299,"abs_y":8247}"><span bis_size="{"x":8,"y":7327,"w":471,"h":50,"abs_x":299,"abs_y":8247}"><span bis_size="{"x":8,"y":7327,"w":471,"h":50,"abs_x":299,"abs_y":8247}"><span bis_size="{"x":8,"y":7327,"w":151,"h":19,"abs_x":299,"abs_y":8247}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":7327,"w":151,"h":19,"abs_x":299,"abs_y":8247}"><span bis_size="{"x":8,"y":7327,"w":151,"h":19,"abs_x":299,"abs_y":8247}" style="color:#000000"><span bis_size="{"x":8,"y":7327,"w":151,"h":19,"abs_x":299,"abs_y":8247}" style="font-weight:700"><span bis_size="{"x":8,"y":7327,"w":151,"h":19,"abs_x":299,"abs_y":8247}" style="font-style:normal"><span bis_size="{"x":8,"y":7327,"w":151,"h":19,"abs_x":299,"abs_y":8247}" style="text-decoration:none">Echa un vistazo: </span></span></span></span></span></span><a bis_size="{"x":8,"y":7327,"w":471,"h":50,"abs_x":299,"abs_y":8247}" href="/entrevistas/impuesto-pais-argentina-transacciones" style="text-decoration:none" target="_blank"><span style="color:#e74c3c;"><span bis_size="{"x":8,"y":7327,"w":471,"h":50,"abs_x":299,"abs_y":8247}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":7327,"w":471,"h":50,"abs_x":299,"abs_y":8247}"><span bis_size="{"x":8,"y":7327,"w":471,"h":50,"abs_x":299,"abs_y":8247}"><span bis_size="{"x":8,"y":7327,"w":471,"h":50,"abs_x":299,"abs_y":8247}" style="font-weight:700"><span bis_size="{"x":8,"y":7327,"w":471,"h":50,"abs_x":299,"abs_y":8247}" style="font-style:normal"><span bis_size="{"x":8,"y":7327,"w":471,"h":50,"abs_x":299,"abs_y":8247}" style="text-decoration:underline"><span bis_size="{"x":8,"y":7327,"w":471,"h":50,"abs_x":299,"abs_y":8247}"><span bis_size="{"x":8,"y":7327,"w":471,"h":50,"abs_x":299,"abs_y":8247}" style="text-decoration-skip-ink:none">¿Cómo impacta el impuesto PAIS a las transacciones en Argentina?</span></span></span></span></span></span></span></span></span></a></span></span></span></span></span></span></p> <hr bis_size="{"x":8,"y":7399,"w":483,"h":1,"abs_x":299,"abs_y":8319}" /> <h2 bis_size="{"x":8,"y":7420,"w":483,"h":32,"abs_x":299,"abs_y":8340}" style="line-height: 1.2;"><span bis_size="{"x":8,"y":7422,"w":373,"h":27,"abs_x":299,"abs_y":8342}" style="line-height:30px;"><span bis_size="{"x":8,"y":7429,"w":373,"h":18,"abs_x":299,"abs_y":8349}" style="font-size:16px;"><span bis_size="{"x":8,"y":7428,"w":373,"h":19,"abs_x":299,"abs_y":8348}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":7428,"w":373,"h":19,"abs_x":299,"abs_y":8348}"><span bis_size="{"x":8,"y":7428,"w":373,"h":19,"abs_x":299,"abs_y":8348}"><span bis_size="{"x":8,"y":7428,"w":373,"h":19,"abs_x":299,"abs_y":8348}"><span bis_size="{"x":8,"y":7428,"w":373,"h":19,"abs_x":299,"abs_y":8348}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":7428,"w":373,"h":19,"abs_x":299,"abs_y":8348}"><span bis_size="{"x":8,"y":7428,"w":373,"h":19,"abs_x":299,"abs_y":8348}" style="color:#000000"><span bis_size="{"x":8,"y":7428,"w":373,"h":19,"abs_x":299,"abs_y":8348}" style="font-weight:700"><span bis_size="{"x":8,"y":7428,"w":373,"h":19,"abs_x":299,"abs_y":8348}" style="font-style:normal"><span bis_size="{"x":8,"y":7428,"w":373,"h":19,"abs_x":299,"abs_y":8348}" style="text-decoration:none">Tributos más gravosos para las empresas</span></span></span></span></span></span></span></span></span></span></span></span></h2> <p bis_size="{"x":8,"y":7473,"w":483,"h":214,"abs_x":299,"abs_y":8393}" style="line-height:1.2"><span bis_size="{"x":8,"y":7480,"w":488,"h":202,"abs_x":299,"abs_y":8400}" style="line-height:30px;"><span bis_size="{"x":8,"y":7480,"w":488,"h":202,"abs_x":299,"abs_y":8400}" style="font-size:16px;"><span bis_size="{"x":8,"y":7478,"w":488,"h":203,"abs_x":299,"abs_y":8398}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":7478,"w":488,"h":203,"abs_x":299,"abs_y":8398}"><span bis_size="{"x":8,"y":7478,"w":488,"h":203,"abs_x":299,"abs_y":8398}"><span bis_size="{"x":8,"y":7478,"w":488,"h":203,"abs_x":299,"abs_y":8398}"><span bis_size="{"x":8,"y":7478,"w":488,"h":50,"abs_x":299,"abs_y":8398}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":7478,"w":488,"h":50,"abs_x":299,"abs_y":8398}"><span bis_size="{"x":8,"y":7478,"w":488,"h":50,"abs_x":299,"abs_y":8398}" style="color:#000000"><span bis_size="{"x":8,"y":7478,"w":488,"h":50,"abs_x":299,"abs_y":8398}" style="font-weight:400"><span bis_size="{"x":8,"y":7478,"w":488,"h":50,"abs_x":299,"abs_y":8398}" style="font-style:normal"><span bis_size="{"x":8,"y":7478,"w":488,"h":50,"abs_x":299,"abs_y":8398}" style="text-decoration:none">El socio de Marval comenta que, por su impacto económico, probablemente </span></span></span></span></span></span><span bis_size="{"x":134,"y":7509,"w":90,"h":19,"abs_x":425,"abs_y":8429}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":134,"y":7509,"w":90,"h":19,"abs_x":425,"abs_y":8429}"><span bis_size="{"x":134,"y":7509,"w":90,"h":19,"abs_x":425,"abs_y":8429}" style="color:#000000"><span bis_size="{"x":134,"y":7509,"w":90,"h":19,"abs_x":425,"abs_y":8429}" style="font-weight:700"><span bis_size="{"x":134,"y":7509,"w":90,"h":19,"abs_x":425,"abs_y":8429}" style="font-style:normal"><span bis_size="{"x":134,"y":7509,"w":90,"h":19,"abs_x":425,"abs_y":8429}" style="text-decoration:none">ganancias</span></span></span></span></span></span><span bis_size="{"x":225,"y":7509,"w":11,"h":19,"abs_x":516,"abs_y":8429}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":225,"y":7509,"w":11,"h":19,"abs_x":516,"abs_y":8429}"><span bis_size="{"x":225,"y":7509,"w":11,"h":19,"abs_x":516,"abs_y":8429}" style="color:#000000"><span bis_size="{"x":225,"y":7509,"w":11,"h":19,"abs_x":516,"abs_y":8429}" style="font-weight:400"><span bis_size="{"x":225,"y":7509,"w":11,"h":19,"abs_x":516,"abs_y":8429}" style="font-style:normal"><span bis_size="{"x":225,"y":7509,"w":11,"h":19,"abs_x":516,"abs_y":8429}" style="text-decoration:none">, </span></span></span></span></span></span><span bis_size="{"x":236,"y":7509,"w":33,"h":19,"abs_x":527,"abs_y":8429}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":236,"y":7509,"w":33,"h":19,"abs_x":527,"abs_y":8429}"><span bis_size="{"x":236,"y":7509,"w":33,"h":19,"abs_x":527,"abs_y":8429}" style="color:#000000"><span bis_size="{"x":236,"y":7509,"w":33,"h":19,"abs_x":527,"abs_y":8429}" style="font-weight:700"><span bis_size="{"x":236,"y":7509,"w":33,"h":19,"abs_x":527,"abs_y":8429}" style="font-style:normal"><span bis_size="{"x":236,"y":7509,"w":33,"h":19,"abs_x":527,"abs_y":8429}" style="text-decoration:none">IVA</span></span></span></span></span></span><span bis_size="{"x":8,"y":7509,"w":410,"h":50,"abs_x":299,"abs_y":8429}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":7509,"w":410,"h":50,"abs_x":299,"abs_y":8429}"><span bis_size="{"x":8,"y":7509,"w":410,"h":50,"abs_x":299,"abs_y":8429}" style="color:#000000"><span bis_size="{"x":8,"y":7509,"w":410,"h":50,"abs_x":299,"abs_y":8429}" style="font-weight:400"><span bis_size="{"x":8,"y":7509,"w":410,"h":50,"abs_x":299,"abs_y":8429}" style="font-style:normal"><span bis_size="{"x":8,"y":7509,"w":410,"h":50,"abs_x":299,"abs_y":8429}" style="text-decoration:none"> y dependiendo la industria,</span></span></span></span></span></span><span bis_size="{"x":83,"y":7540,"w":361,"h":19,"abs_x":374,"abs_y":8460}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":83,"y":7540,"w":361,"h":19,"abs_x":374,"abs_y":8460}"><span bis_size="{"x":83,"y":7540,"w":361,"h":19,"abs_x":374,"abs_y":8460}" style="color:#000000"><span bis_size="{"x":83,"y":7540,"w":361,"h":19,"abs_x":374,"abs_y":8460}" style="font-weight:700"><span bis_size="{"x":83,"y":7540,"w":361,"h":19,"abs_x":374,"abs_y":8460}" style="font-style:normal"><span bis_size="{"x":83,"y":7540,"w":361,"h":19,"abs_x":374,"abs_y":8460}" style="text-decoration:none"> derechos de exportación / importación </span></span></span></span></span></span><span bis_size="{"x":8,"y":7540,"w":471,"h":50,"abs_x":299,"abs_y":8460}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":7540,"w":471,"h":50,"abs_x":299,"abs_y":8460}"><span bis_size="{"x":8,"y":7540,"w":471,"h":50,"abs_x":299,"abs_y":8460}" style="color:#000000"><span bis_size="{"x":8,"y":7540,"w":471,"h":50,"abs_x":299,"abs_y":8460}" style="font-weight:400"><span bis_size="{"x":8,"y":7540,"w":471,"h":50,"abs_x":299,"abs_y":8460}" style="font-style:normal"><span bis_size="{"x":8,"y":7540,"w":471,"h":50,"abs_x":299,"abs_y":8460}" style="text-decoration:none">son los que más afectan a las empresas, sin dejar de lado el </span></span></span></span></span></span><span bis_size="{"x":8,"y":7601,"w":349,"h":19,"abs_x":299,"abs_y":8521}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":7601,"w":349,"h":19,"abs_x":299,"abs_y":8521}"><span bis_size="{"x":8,"y":7601,"w":349,"h":19,"abs_x":299,"abs_y":8521}" style="color:#000000"><span bis_size="{"x":8,"y":7601,"w":349,"h":19,"abs_x":299,"abs_y":8521}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":7601,"w":349,"h":19,"abs_x":299,"abs_y":8521}" style="font-weight:700"><span bis_size="{"x":8,"y":7601,"w":349,"h":19,"abs_x":299,"abs_y":8521}" style="font-style:normal"><span bis_size="{"x":8,"y":7601,"w":349,"h":19,"abs_x":299,"abs_y":8521}" style="text-decoration:none">Impuesto a los Ingresos Brutos (IIBB)</span></span></span></span></span></span></span><span bis_size="{"x":8,"y":7601,"w":478,"h":80,"abs_x":299,"abs_y":8521}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":7601,"w":478,"h":80,"abs_x":299,"abs_y":8521}"><span bis_size="{"x":8,"y":7601,"w":478,"h":80,"abs_x":299,"abs_y":8521}" style="color:#000000"><span bis_size="{"x":8,"y":7601,"w":478,"h":80,"abs_x":299,"abs_y":8521}" style="font-weight:400"><span bis_size="{"x":8,"y":7601,"w":478,"h":80,"abs_x":299,"abs_y":8521}" style="font-style:normal"><span bis_size="{"x":8,"y":7601,"w":478,"h":80,"abs_x":299,"abs_y":8521}" style="text-decoration:none"> por su peso, especialmente si se desarrolla actividad interjurisdiccional, que puede generar aún más distorsiones.</span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":7704,"w":483,"h":214,"abs_x":299,"abs_y":8624}" style="line-height:1.2"><span bis_size="{"x":8,"y":7710,"w":486,"h":202,"abs_x":299,"abs_y":8630}" style="line-height:30px;"><span bis_size="{"x":8,"y":7710,"w":486,"h":202,"abs_x":299,"abs_y":8630}" style="font-size:16px;"><span bis_size="{"x":8,"y":7709,"w":486,"h":203,"abs_x":299,"abs_y":8629}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":7709,"w":486,"h":203,"abs_x":299,"abs_y":8629}"><span bis_size="{"x":8,"y":7709,"w":486,"h":203,"abs_x":299,"abs_y":8629}"><span bis_size="{"x":8,"y":7709,"w":486,"h":203,"abs_x":299,"abs_y":8629}"><span bis_size="{"x":8,"y":7709,"w":486,"h":203,"abs_x":299,"abs_y":8629}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":7709,"w":486,"h":203,"abs_x":299,"abs_y":8629}"><span bis_size="{"x":8,"y":7709,"w":486,"h":203,"abs_x":299,"abs_y":8629}" style="color:#000000"><span bis_size="{"x":8,"y":7709,"w":486,"h":203,"abs_x":299,"abs_y":8629}" style="font-weight:400"><span bis_size="{"x":8,"y":7709,"w":486,"h":203,"abs_x":299,"abs_y":8629}" style="font-style:normal"><span bis_size="{"x":8,"y":7709,"w":486,"h":203,"abs_x":299,"abs_y":8629}" style="text-decoration:none">Además, menciona el encarecimiento de los productos que exportan las empresas en función de los derechos a las exportaciones (las retenciones), el <strong bis_size="{"x":291,"y":7770,"w":129,"h":19,"abs_x":582,"abs_y":8690}">Impuesto País</strong> que recaía sobre las importaciones para las cuales las empresas tenían la necesidad de acceder al mercado de cambios, etc. Después de cinco años, el Impuesto País dejó de cobrarse en diciembre pasado.</span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":7934,"w":483,"h":398,"abs_x":299,"abs_y":8854}" style="line-height:1.2"><span bis_size="{"x":8,"y":7941,"w":488,"h":386,"abs_x":299,"abs_y":8861}" style="line-height:30px;"><span bis_size="{"x":8,"y":7941,"w":488,"h":386,"abs_x":299,"abs_y":8861}" style="font-size:16px;"><span bis_size="{"x":8,"y":7940,"w":488,"h":387,"abs_x":299,"abs_y":8860}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":7940,"w":488,"h":387,"abs_x":299,"abs_y":8860}"><span bis_size="{"x":8,"y":7940,"w":488,"h":387,"abs_x":299,"abs_y":8860}"><span bis_size="{"x":8,"y":7940,"w":488,"h":387,"abs_x":299,"abs_y":8860}"><span bis_size="{"x":8,"y":7940,"w":488,"h":387,"abs_x":299,"abs_y":8860}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":7940,"w":488,"h":387,"abs_x":299,"abs_y":8860}"><span bis_size="{"x":8,"y":7940,"w":488,"h":387,"abs_x":299,"abs_y":8860}" style="color:#000000"><span bis_size="{"x":8,"y":7940,"w":488,"h":387,"abs_x":299,"abs_y":8860}" style="font-weight:400"><span bis_size="{"x":8,"y":7940,"w":488,"h":387,"abs_x":299,"abs_y":8860}" style="font-style:normal"><span bis_size="{"x":8,"y":7940,"w":488,"h":387,"abs_x":299,"abs_y":8860}" style="text-decoration:none">Para Vergara, "lamentablemente", una buena parte de los tributos que se recaudan en Argentina son, por su propia naturaleza, 'distorsivos' (ingresos brutos y tasas municipales que no permiten reconocer un crédito por el tributo abonado en la etapa anterior) o aun cuando no produzcan per se esa distorsión, algunas limitaciones en las leyes que los regulan o en la forma en que son interpretadas por las autoridades fiscales la terminan produciendo. Ejemplo de esto son las limitaciones al ajuste por inflación en la ley de impuesto a las ganancias, acumulación de saldos a favor que exceden la obligación del tributo, el Impuesto sobre los Débitos y Créditos que recae sobre transferencias de dinero que no son propias del contribuyente que lo tributa, entre otros.</span></span></span></span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":8349,"w":483,"h":214,"abs_x":299,"abs_y":9269}" style="line-height:1.2"><span bis_size="{"x":8,"y":8356,"w":482,"h":202,"abs_x":299,"abs_y":9276}" style="line-height:30px;"><span bis_size="{"x":8,"y":8356,"w":482,"h":202,"abs_x":299,"abs_y":9276}" style="font-size:16px;"><span bis_size="{"x":8,"y":8354,"w":482,"h":203,"abs_x":299,"abs_y":9274}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":8354,"w":458,"h":80,"abs_x":299,"abs_y":9274}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":8354,"w":458,"h":80,"abs_x":299,"abs_y":9274}"><span bis_size="{"x":8,"y":8354,"w":458,"h":80,"abs_x":299,"abs_y":9274}" style="color:#000000"><span bis_size="{"x":8,"y":8354,"w":458,"h":80,"abs_x":299,"abs_y":9274}" style="font-weight:400"><span bis_size="{"x":8,"y":8354,"w":458,"h":80,"abs_x":299,"abs_y":9274}" style="font-style:normal"><span bis_size="{"x":8,"y":8354,"w":458,"h":80,"abs_x":299,"abs_y":9274}" style="text-decoration:none">Un ejemplo de una preocupación muy importante de las empresas es que los diferentes gobiernos no han sabido resolver es la carga tributaria que generan </span></span></span></span></span></span><span bis_size="{"x":8,"y":8416,"w":482,"h":111,"abs_x":299,"abs_y":9336}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":8416,"w":482,"h":111,"abs_x":299,"abs_y":9336}"><span bis_size="{"x":8,"y":8416,"w":482,"h":111,"abs_x":299,"abs_y":9336}" style="color:#000000"><span bis_size="{"x":8,"y":8416,"w":482,"h":111,"abs_x":299,"abs_y":9336}" style="font-weight:400"><span bis_size="{"x":8,"y":8416,"w":482,"h":111,"abs_x":299,"abs_y":9336}" style="font-style:normal"><span bis_size="{"x":8,"y":8416,"w":482,"h":111,"abs_x":299,"abs_y":9336}" style="text-decoration:none">el Impuesto Sobre los Ingresos Brutos y la Tasa de Seguridad e Higiene que perciben los municipios por “supuestos” servicios de inspección pero que, en la </span></span></span></span></span></span><span bis_size="{"x":8,"y":8508,"w":427,"h":50,"abs_x":299,"abs_y":9428}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":8508,"w":427,"h":50,"abs_x":299,"abs_y":9428}"><span bis_size="{"x":8,"y":8508,"w":427,"h":50,"abs_x":299,"abs_y":9428}" style="color:#000000"><span bis_size="{"x":8,"y":8508,"w":427,"h":50,"abs_x":299,"abs_y":9428}" style="font-weight:400"><span bis_size="{"x":8,"y":8508,"w":427,"h":50,"abs_x":299,"abs_y":9428}" style="font-style:normal"><span bis_size="{"x":8,"y":8508,"w":427,"h":50,"abs_x":299,"abs_y":9428}" style="text-decoration:none">práctica, operan como un impuesto sobre los Ingresos Brutos municipal. </span></span></span></span></span></span></span></span></span></p> <blockquote bis_size="{"x":48,"y":8580,"w":403,"h":467,"abs_x":339,"abs_y":9500}"> <p bis_size="{"x":48,"y":8580,"w":403,"h":306,"abs_x":339,"abs_y":9500}" style="line-height:1.2"><span bis_size="{"x":48,"y":8586,"w":403,"h":294,"abs_x":339,"abs_y":9506}" style="line-height:30px;"><span bis_size="{"x":48,"y":8586,"w":403,"h":294,"abs_x":339,"abs_y":9506}" style="font-size:16px;"><span bis_size="{"x":48,"y":8585,"w":403,"h":295,"abs_x":339,"abs_y":9505}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":48,"y":8585,"w":400,"h":50,"abs_x":339,"abs_y":9505}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":8585,"w":400,"h":50,"abs_x":339,"abs_y":9505}"><span bis_size="{"x":48,"y":8585,"w":400,"h":50,"abs_x":339,"abs_y":9505}" style="color:#000000"><span bis_size="{"x":48,"y":8585,"w":400,"h":50,"abs_x":339,"abs_y":9505}" style="font-weight:400"><span bis_size="{"x":48,"y":8585,"w":400,"h":50,"abs_x":339,"abs_y":9505}" style="font-style:normal"><span bis_size="{"x":48,"y":8585,"w":400,"h":50,"abs_x":339,"abs_y":9505}" style="text-decoration:none">"En términos reales, estos tributos locales tienen una carga muy relevante en la </span></span></span></span></span></span><span bis_size="{"x":48,"y":8616,"w":397,"h":172,"abs_x":339,"abs_y":9536}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":8616,"w":397,"h":172,"abs_x":339,"abs_y":9536}"><span bis_size="{"x":48,"y":8616,"w":397,"h":172,"abs_x":339,"abs_y":9536}" style="color:#000000"><span bis_size="{"x":48,"y":8616,"w":397,"h":172,"abs_x":339,"abs_y":9536}" style="font-weight:400"><span bis_size="{"x":48,"y":8616,"w":397,"h":172,"abs_x":339,"abs_y":9536}" style="font-style:normal"><span bis_size="{"x":48,"y":8616,"w":397,"h":172,"abs_x":339,"abs_y":9536}" style="text-decoration:none">cadena de valor de cualquier empresa en Argentina, la que se agrava en función de las importantes sumas que anticipan las empresas a los fiscos locales que, mediante regímenes de pagos a cuenta, tienen asegurada la </span></span></span></span></span></span><span bis_size="{"x":48,"y":8769,"w":403,"h":111,"abs_x":339,"abs_y":9689}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":8769,"w":403,"h":111,"abs_x":339,"abs_y":9689}"><span bis_size="{"x":48,"y":8769,"w":403,"h":111,"abs_x":339,"abs_y":9689}" style="color:#000000"><span bis_size="{"x":48,"y":8769,"w":403,"h":111,"abs_x":339,"abs_y":9689}" style="font-weight:400"><span bis_size="{"x":48,"y":8769,"w":403,"h":111,"abs_x":339,"abs_y":9689}" style="font-style:normal"><span bis_size="{"x":48,"y":8769,"w":403,"h":111,"abs_x":339,"abs_y":9689}" style="text-decoration:none">recaudación de varios años, aunque con recursos que no son propios y que no tienen como correlato obligación tributaria alguna", resalta el abogado.</span></span></span></span></span></span></span></span></span></p> </blockquote> <blockquote bis_size="{"x":48,"y":8580,"w":403,"h":467,"abs_x":339,"abs_y":9500}"> </blockquote> <hr /> <p bis_size="{"x":48,"y":8955,"w":403,"h":92,"abs_x":339,"abs_y":9875}" style="line-height:1.38"><span bis_size="{"x":48,"y":8962,"w":406,"h":79,"abs_x":339,"abs_y":9882}" style="line-height:30px;"><span bis_size="{"x":48,"y":8962,"w":406,"h":79,"abs_x":339,"abs_y":9882}" style="font-size:16px;"><span bis_size="{"x":48,"y":8960,"w":406,"h":80,"abs_x":339,"abs_y":9880}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":48,"y":8960,"w":180,"h":19,"abs_x":339,"abs_y":9880}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":8960,"w":180,"h":19,"abs_x":339,"abs_y":9880}"><span bis_size="{"x":48,"y":8960,"w":180,"h":19,"abs_x":339,"abs_y":9880}" style="color:#000000"><span bis_size="{"x":48,"y":8960,"w":180,"h":19,"abs_x":339,"abs_y":9880}" style="font-weight:700"><span bis_size="{"x":48,"y":8960,"w":180,"h":19,"abs_x":339,"abs_y":9880}" style="font-style:normal"><span bis_size="{"x":48,"y":8960,"w":180,"h":19,"abs_x":339,"abs_y":9880}" style="text-decoration:none">Te puede interesar: </span></span></span></span></span></span><a bis_size="{"x":48,"y":8960,"w":406,"h":80,"abs_x":339,"abs_y":9880}" href="/noticias/privatizaciones-miliei-bancos-invertir-argentina" style="text-decoration:none" target="_blank"><span bis_size="{"x":48,"y":8960,"w":406,"h":80,"abs_x":339,"abs_y":9880}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":8960,"w":406,"h":80,"abs_x":339,"abs_y":9880}"><span bis_size="{"x":48,"y":8960,"w":406,"h":80,"abs_x":339,"abs_y":9880}" style="color:#1155cc"><span bis_size="{"x":48,"y":8960,"w":406,"h":80,"abs_x":339,"abs_y":9880}" style="font-weight:700"><span bis_size="{"x":48,"y":8960,"w":406,"h":80,"abs_x":339,"abs_y":9880}" style="font-style:normal"><span bis_size="{"x":48,"y":8960,"w":406,"h":80,"abs_x":339,"abs_y":9880}" style="text-decoration:underline"><span bis_size="{"x":48,"y":8960,"w":406,"h":80,"abs_x":339,"abs_y":9880}"><span bis_size="{"x":48,"y":8960,"w":406,"h":80,"abs_x":339,"abs_y":9880}" style="text-decoration-skip-ink:none">Privatizaciones en la era Milei: Los bancos recomiendan invertir en Argentina</span></span></span></span></span></span></span></span></a></span></span></span></p> <hr bis_size="{"x":8,"y":9063,"w":483,"h":1,"abs_x":299,"abs_y":9983}" /> <h2 bis_size="{"x":8,"y":9084,"w":483,"h":34,"abs_x":299,"abs_y":10004}" style="line-height: 1.38;"><span bis_size="{"x":8,"y":9087,"w":290,"h":27,"abs_x":299,"abs_y":10007}" style="line-height:30px;"><span bis_size="{"x":8,"y":9094,"w":290,"h":18,"abs_x":299,"abs_y":10014}" style="font-size:16px;"><span bis_size="{"x":8,"y":9093,"w":290,"h":19,"abs_x":299,"abs_y":10013}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":9093,"w":290,"h":19,"abs_x":299,"abs_y":10013}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":9093,"w":290,"h":19,"abs_x":299,"abs_y":10013}"><span bis_size="{"x":8,"y":9093,"w":290,"h":19,"abs_x":299,"abs_y":10013}" style="color:#000000"><span bis_size="{"x":8,"y":9093,"w":290,"h":19,"abs_x":299,"abs_y":10013}" style="font-weight:700"><span bis_size="{"x":8,"y":9093,"w":290,"h":19,"abs_x":299,"abs_y":10013}" style="font-style:normal"><span bis_size="{"x":8,"y":9093,"w":290,"h":19,"abs_x":299,"abs_y":10013}" style="text-decoration:none">Soluciones en el ámbito judicial </span></span></span></span></span></span></span></span></span></h2> <p bis_size="{"x":8,"y":9138,"w":483,"h":184,"abs_x":299,"abs_y":10058}" style="line-height:1.38"><span bis_size="{"x":8,"y":9145,"w":481,"h":171,"abs_x":299,"abs_y":10065}" style="line-height:30px;"><span bis_size="{"x":8,"y":9145,"w":481,"h":171,"abs_x":299,"abs_y":10065}" style="font-size:16px;"><span bis_size="{"x":8,"y":9143,"w":481,"h":172,"abs_x":299,"abs_y":10063}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":9143,"w":481,"h":172,"abs_x":299,"abs_y":10063}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":9143,"w":481,"h":172,"abs_x":299,"abs_y":10063}"><span bis_size="{"x":8,"y":9143,"w":481,"h":172,"abs_x":299,"abs_y":10063}" style="color:#000000"><span bis_size="{"x":8,"y":9143,"w":481,"h":172,"abs_x":299,"abs_y":10063}" style="font-weight:400"><span bis_size="{"x":8,"y":9143,"w":481,"h":172,"abs_x":299,"abs_y":10063}" style="font-style:normal"><span bis_size="{"x":8,"y":9143,"w":481,"h":172,"abs_x":299,"abs_y":10063}" style="text-decoration:none">Frente a las frente a las distorsiones que muestra el sistema tributario argentino, Vergara considera que la Justicia tiene una importante responsabilidad en el escrutinio de la constitucionalidad de las leyes tributarias y en la legalidad y razonabilidad de su reglamentación e implementación por parte de las autoridades tributarias.</span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":9338,"w":483,"h":214,"abs_x":299,"abs_y":10258}" style="line-height:1.38"><span bis_size="{"x":8,"y":9345,"w":482,"h":202,"abs_x":299,"abs_y":10265}" style="line-height:30px;"><span bis_size="{"x":8,"y":9345,"w":482,"h":202,"abs_x":299,"abs_y":10265}" style="font-size:16px;"><span bis_size="{"x":8,"y":9343,"w":482,"h":203,"abs_x":299,"abs_y":10263}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":9343,"w":482,"h":203,"abs_x":299,"abs_y":10263}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":9343,"w":482,"h":203,"abs_x":299,"abs_y":10263}"><span bis_size="{"x":8,"y":9343,"w":482,"h":203,"abs_x":299,"abs_y":10263}" style="color:#000000"><span bis_size="{"x":8,"y":9343,"w":482,"h":203,"abs_x":299,"abs_y":10263}" style="font-weight:400"><span bis_size="{"x":8,"y":9343,"w":482,"h":203,"abs_x":299,"abs_y":10263}" style="font-style:normal"><span bis_size="{"x":8,"y":9343,"w":482,"h":203,"abs_x":299,"abs_y":10263}" style="text-decoration:none">Explica que en los últimos años, el otorgamiento de una tutela preventiva a contribuyentes en casos en los que resulta claro el exceso por parte de las autoridades fiscales (fundamentalmente, mediante el establecimiento de pagos a cuenta o de tributos en exceso de la capacidad contributiva, en violación del principio de reserva de ley, etc.) fue realmente excepcional. </span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":9569,"w":483,"h":276,"abs_x":299,"abs_y":10489}" style="line-height:1.38"><span bis_size="{"x":8,"y":9575,"w":477,"h":263,"abs_x":299,"abs_y":10495}" style="line-height:30px;"><span bis_size="{"x":8,"y":9575,"w":477,"h":263,"abs_x":299,"abs_y":10495}" style="font-size:16px;"><span bis_size="{"x":8,"y":9574,"w":477,"h":264,"abs_x":299,"abs_y":10494}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":9574,"w":412,"h":19,"abs_x":299,"abs_y":10494}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":9574,"w":412,"h":19,"abs_x":299,"abs_y":10494}"><span bis_size="{"x":8,"y":9574,"w":412,"h":19,"abs_x":299,"abs_y":10494}" style="color:#000000"><span bis_size="{"x":8,"y":9574,"w":412,"h":19,"abs_x":299,"abs_y":10494}" style="font-weight:400"><span bis_size="{"x":8,"y":9574,"w":412,"h":19,"abs_x":299,"abs_y":10494}" style="font-style:normal"><span bis_size="{"x":8,"y":9574,"w":412,"h":19,"abs_x":299,"abs_y":10494}" style="text-decoration:none">Sin embargo, destaca que este reclamo no implica </span></span></span></span></span></span><span bis_size="{"x":8,"y":9605,"w":477,"h":234,"abs_x":299,"abs_y":10525}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":9605,"w":477,"h":234,"abs_x":299,"abs_y":10525}"><span bis_size="{"x":8,"y":9605,"w":477,"h":234,"abs_x":299,"abs_y":10525}" style="color:#000000"><span bis_size="{"x":8,"y":9605,"w":477,"h":234,"abs_x":299,"abs_y":10525}" style="font-weight:400"><span bis_size="{"x":8,"y":9605,"w":477,"h":234,"abs_x":299,"abs_y":10525}" style="font-style:normal"><span bis_size="{"x":8,"y":9605,"w":477,"h":234,"abs_x":299,"abs_y":10525}" style="text-decoration:none">desconocer que la concesión de medidas cautelares que impliquen la suspensión de los efectos de actos estatales, especialmente si involucran la percepción de la renta pública, se interpreta con carácter estricto, y es allí donde nuevamente el rol del Poder Judicial es lograr determinar en qué casos ese criterio de interpretación debe matizarse frente a exacciones reiteradas e infundadas de las autoridades fiscales.</span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":9861,"w":483,"h":398,"abs_x":299,"abs_y":10781}" style="line-height:1.38"><span bis_size="{"x":8,"y":9867,"w":485,"h":386,"abs_x":299,"abs_y":10787}" style="line-height:30px;"><span bis_size="{"x":8,"y":9867,"w":485,"h":386,"abs_x":299,"abs_y":10787}" style="font-size:16px;"><span bis_size="{"x":8,"y":9866,"w":485,"h":387,"abs_x":299,"abs_y":10786}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":9866,"w":485,"h":356,"abs_x":299,"abs_y":10786}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":9866,"w":485,"h":356,"abs_x":299,"abs_y":10786}"><span bis_size="{"x":8,"y":9866,"w":485,"h":356,"abs_x":299,"abs_y":10786}" style="color:#000000"><span bis_size="{"x":8,"y":9866,"w":485,"h":356,"abs_x":299,"abs_y":10786}" style="font-weight:400"><span bis_size="{"x":8,"y":9866,"w":485,"h":356,"abs_x":299,"abs_y":10786}" style="font-style:normal"><span bis_size="{"x":8,"y":9866,"w":485,"h":356,"abs_x":299,"abs_y":10786}" style="text-decoration:none">De allí que estima fundamental que los contribuyentes tengan a medidas preventivas, que sean resueltas con rapidez y con un análisis circunstanciado, sin perder su carácter de provisionalidad, de los principios y derechos constitucionales que se encuentran afectados. Pues, de lo contrario, se genera en las autoridades fiscales la convicción de que, cualesquiera sean los alcances de sus reglamentaciones y pretensiones, el contribuyente deberá litigar durante años hasta obtener una sentencia que pudiera acoger su pretensión y que, probablemente, en los contextos de inflación y devaluación que permanentemente atraviesa </span></span></span></span></span></span><span bis_size="{"x":8,"y":10203,"w":451,"h":50,"abs_x":299,"abs_y":11123}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":10203,"w":451,"h":50,"abs_x":299,"abs_y":11123}"><span bis_size="{"x":8,"y":10203,"w":451,"h":50,"abs_x":299,"abs_y":11123}" style="color:#000000"><span bis_size="{"x":8,"y":10203,"w":451,"h":50,"abs_x":299,"abs_y":11123}" style="font-weight:400"><span bis_size="{"x":8,"y":10203,"w":451,"h":50,"abs_x":299,"abs_y":11123}" style="font-style:normal"><span bis_size="{"x":8,"y":10203,"w":451,"h":50,"abs_x":299,"abs_y":11123}" style="text-decoration:none">Argentina, solo le reconozca el derecho a una tardía e insuficiente reparación.</span></span></span></span></span></span></span></span></span></p> <hr /> <p bis_size="{"x":8,"y":9861,"w":483,"h":398,"abs_x":299,"abs_y":10781}" style="line-height:1.38"><span bis_size="{"x":8,"y":10329,"w":482,"h":79,"abs_x":299,"abs_y":11249}" style="line-height:30px;"><span bis_size="{"x":8,"y":10329,"w":482,"h":79,"abs_x":299,"abs_y":11249}" style="font-size:16px;"><span bis_size="{"x":8,"y":10327,"w":482,"h":80,"abs_x":299,"abs_y":11247}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":10327,"w":482,"h":80,"abs_x":299,"abs_y":11247}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":10327,"w":482,"h":80,"abs_x":299,"abs_y":11247}"><span bis_size="{"x":8,"y":10327,"w":482,"h":80,"abs_x":299,"abs_y":11247}" style="color:#000000"><span bis_size="{"x":8,"y":10327,"w":482,"h":80,"abs_x":299,"abs_y":11247}" style="font-weight:400"><span bis_size="{"x":8,"y":10327,"w":482,"h":80,"abs_x":299,"abs_y":11247}" style="font-style:normal"><span bis_size="{"x":8,"y":10327,"w":482,"h":80,"abs_x":299,"abs_y":11247}" style="text-decoration:none"><strong>Te sugerimos: <a href="/reportajes/-brasil-reforma-tributaria-cambios-simplificacion-IBS" target="_blank">¿Qué cambios plantea la reforma tributaria de Brasil? </a></strong></span></span></span></span></span></span></span></span></span></p> <hr /> <p bis_size="{"x":8,"y":10322,"w":483,"h":92,"abs_x":299,"abs_y":11242}" style="line-height:1.38"><span bis_size="{"x":8,"y":10329,"w":482,"h":79,"abs_x":299,"abs_y":11249}" style="line-height:30px;"><span bis_size="{"x":8,"y":10329,"w":482,"h":79,"abs_x":299,"abs_y":11249}" style="font-size:16px;"><span bis_size="{"x":8,"y":10327,"w":482,"h":80,"abs_x":299,"abs_y":11247}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":10327,"w":482,"h":80,"abs_x":299,"abs_y":11247}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":10327,"w":482,"h":80,"abs_x":299,"abs_y":11247}"><span bis_size="{"x":8,"y":10327,"w":482,"h":80,"abs_x":299,"abs_y":11247}" style="color:#000000"><span bis_size="{"x":8,"y":10327,"w":482,"h":80,"abs_x":299,"abs_y":11247}" style="font-weight:400"><span bis_size="{"x":8,"y":10327,"w":482,"h":80,"abs_x":299,"abs_y":11247}" style="font-style:normal"><span bis_size="{"x":8,"y":10327,"w":482,"h":80,"abs_x":299,"abs_y":11247}" style="text-decoration:none">Frente a estas complejidades, recomienda a los contribuyentes abordar sus disputas con el Fisco desde sus primeras etapas:</span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":10430,"w":483,"h":153,"abs_x":299,"abs_y":11350}" style="line-height:1.38"><span bis_size="{"x":8,"y":10437,"w":488,"h":140,"abs_x":299,"abs_y":11357}" style="line-height:30px;"><span bis_size="{"x":8,"y":10437,"w":488,"h":140,"abs_x":299,"abs_y":11357}" style="font-size:16px;"><span bis_size="{"x":8,"y":10435,"w":488,"h":142,"abs_x":299,"abs_y":11355}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":10435,"w":488,"h":142,"abs_x":299,"abs_y":11355}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":10435,"w":488,"h":142,"abs_x":299,"abs_y":11355}"><span bis_size="{"x":8,"y":10435,"w":488,"h":142,"abs_x":299,"abs_y":11355}" style="color:#000000"><span bis_size="{"x":8,"y":10435,"w":488,"h":142,"abs_x":299,"abs_y":11355}" style="font-weight:400"><span bis_size="{"x":8,"y":10435,"w":488,"h":142,"abs_x":299,"abs_y":11355}" style="font-style:normal"><span bis_size="{"x":8,"y":10435,"w":488,"h":142,"abs_x":299,"abs_y":11355}" style="text-decoration:none">a) Lograr ser contundentes en las etapas de inspección, para lograr convencer a los inspectores de la improcedencia de los ajustes y evitar que la disputa llegue a instancias formales en virtud de desconocimiento por parte del inspector de la actividad u operatoria </span></span></span></span></span></span><span bis_size="{"x":313,"y":10558,"w":136,"h":19,"abs_x":604,"abs_y":11478}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":313,"y":10558,"w":136,"h":19,"abs_x":604,"abs_y":11478}"><span bis_size="{"x":313,"y":10558,"w":136,"h":19,"abs_x":604,"abs_y":11478}" style="color:#000000"><span bis_size="{"x":313,"y":10558,"w":136,"h":19,"abs_x":604,"abs_y":11478}" style="font-weight:400"><span bis_size="{"x":313,"y":10558,"w":136,"h":19,"abs_x":604,"abs_y":11478}" style="font-style:normal"><span bis_size="{"x":313,"y":10558,"w":136,"h":19,"abs_x":604,"abs_y":11478}" style="text-decoration:none">de las empresas.</span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":10599,"w":483,"h":184,"abs_x":299,"abs_y":11519}" style="line-height:1.38"><span bis_size="{"x":8,"y":10606,"w":473,"h":171,"abs_x":299,"abs_y":11526}" style="line-height:30px;"><span bis_size="{"x":8,"y":10606,"w":473,"h":171,"abs_x":299,"abs_y":11526}" style="font-size:16px;"><span bis_size="{"x":8,"y":10605,"w":473,"h":172,"abs_x":299,"abs_y":11525}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":10605,"w":473,"h":111,"abs_x":299,"abs_y":11525}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":10605,"w":473,"h":111,"abs_x":299,"abs_y":11525}"><span bis_size="{"x":8,"y":10605,"w":473,"h":111,"abs_x":299,"abs_y":11525}" style="color:#000000"><span bis_size="{"x":8,"y":10605,"w":473,"h":111,"abs_x":299,"abs_y":11525}" style="font-weight:400"><span bis_size="{"x":8,"y":10605,"w":473,"h":111,"abs_x":299,"abs_y":11525}" style="font-style:normal"><span bis_size="{"x":8,"y":10605,"w":473,"h":111,"abs_x":299,"abs_y":11525}" style="text-decoration:none">b) Analizar siempre qué posibilidades de tutela preventiva tiene la empresa y en qué etapa ejecutarla (amparo, medidas cautelares, recursos con efecto suspensivo, acciones ante Comisión Arbitral o </span></span></span></span></span></span><span bis_size="{"x":8,"y":10697,"w":465,"h":80,"abs_x":299,"abs_y":11617}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":10697,"w":465,"h":80,"abs_x":299,"abs_y":11617}"><span bis_size="{"x":8,"y":10697,"w":465,"h":80,"abs_x":299,"abs_y":11617}" style="color:#000000"><span bis_size="{"x":8,"y":10697,"w":465,"h":80,"abs_x":299,"abs_y":11617}" style="font-weight:400"><span bis_size="{"x":8,"y":10697,"w":465,"h":80,"abs_x":299,"abs_y":11617}" style="font-style:normal"><span bis_size="{"x":8,"y":10697,"w":465,"h":80,"abs_x":299,"abs_y":11617}" style="text-decoration:none">Comisión Federal de Impuesto, alternativas para acceder a la Justicia Federal, etc.).</span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":10799,"w":483,"h":153,"abs_x":299,"abs_y":11719}" style="line-height:1.38"><span bis_size="{"x":8,"y":10806,"w":478,"h":140,"abs_x":299,"abs_y":11726}" style="line-height:30px;"><span bis_size="{"x":8,"y":10806,"w":478,"h":140,"abs_x":299,"abs_y":11726}" style="font-size:16px;"><span bis_size="{"x":8,"y":10805,"w":478,"h":142,"abs_x":299,"abs_y":11725}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":10805,"w":478,"h":142,"abs_x":299,"abs_y":11725}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":10805,"w":478,"h":142,"abs_x":299,"abs_y":11725}"><span bis_size="{"x":8,"y":10805,"w":478,"h":142,"abs_x":299,"abs_y":11725}" style="color:#000000"><span bis_size="{"x":8,"y":10805,"w":478,"h":142,"abs_x":299,"abs_y":11725}" style="font-weight:400"><span bis_size="{"x":8,"y":10805,"w":478,"h":142,"abs_x":299,"abs_y":11725}" style="font-style:normal"><span bis_size="{"x":8,"y":10805,"w":478,"h":142,"abs_x":299,"abs_y":11725}" style="text-decoration:none">c) Evaluar siempre y, desde un primer momento, si alguna de las medidas que adopta la empresa tienen impactos o efectos sobre su elenco directivo, en función de la responsabilidad solidaria que le atribuyen las leyes tributarias</span></span></span></span></span></span></span></span></span></p> <hr bis_size="{"x":8,"y":10969,"w":483,"h":1,"abs_x":299,"abs_y":11889}" /> <h1 bis_size="{"x":8,"y":10992,"w":483,"h":116,"abs_x":299,"abs_y":11912}"><span bis_size="{"x":8,"y":10992,"w":473,"h":112,"abs_x":299,"abs_y":11912}" style="line-height:30px;"><span bis_size="{"x":8,"y":11006,"w":473,"h":95,"abs_x":299,"abs_y":11926}" style="font-size:16px;"><span bis_size="{"x":8,"y":11005,"w":473,"h":96,"abs_x":299,"abs_y":11925}" style="font-family:Verdana,Geneva,sans-serif;">Temas relacionados: <a bis_size="{"x":8,"y":11005,"w":473,"h":96,"abs_x":299,"abs_y":11925}" href="/reportajes/ley-21713-chile-contribuyentes-ley-cumplimiento-tributario" target="_blank">Ley 21.713: La estrategia de Chile para ampliar la cantidad de contribuyentes con su nueva Ley de cumplimiento tributario</a></span></span></span></h1> <nav aria-label="Tabs" bis_size="{"x":8,"y":11129,"w":483,"h":53,"abs_x":299,"abs_y":12049}" role="navigation"> <hr bis_size="{"x":8,"y":11129,"w":483,"h":1,"abs_x":299,"abs_y":12049}" /> <h2 bis_size="{"x":8,"y":11150,"w":483,"h":32,"abs_x":299,"abs_y":12070}"><span bis_size="{"x":8,"y":11152,"w":281,"h":27,"abs_x":299,"abs_y":12072}" style="line-height:30px;"><span bis_size="{"x":8,"y":11159,"w":281,"h":18,"abs_x":299,"abs_y":12079}" style="font-size:16px;"><span bis_size="{"x":8,"y":11158,"w":281,"h":19,"abs_x":299,"abs_y":12078}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":11158,"w":281,"h":19,"abs_x":299,"abs_y":12078}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":11158,"w":281,"h":19,"abs_x":299,"abs_y":12078}"><span bis_size="{"x":8,"y":11158,"w":281,"h":19,"abs_x":299,"abs_y":12078}" style="color:#000000"><span bis_size="{"x":8,"y":11158,"w":281,"h":19,"abs_x":299,"abs_y":12078}" style="font-weight:700"><span bis_size="{"x":8,"y":11158,"w":281,"h":19,"abs_x":299,"abs_y":12078}" style="font-style:normal"><span bis_size="{"x":8,"y":11158,"w":281,"h":19,"abs_x":299,"abs_y":12078}" style="text-decoration:none">Más que una reforma tributaria</span></span></span></span></span></span></span></span></span></h2> </nav> <p bis_size="{"x":8,"y":11203,"w":483,"h":122,"abs_x":299,"abs_y":12123}" style="line-height:1.38"><span bis_size="{"x":8,"y":11209,"w":481,"h":110,"abs_x":299,"abs_y":12129}" style="line-height:30px;"><span bis_size="{"x":8,"y":11209,"w":481,"h":110,"abs_x":299,"abs_y":12129}" style="font-size:16px;"><span bis_size="{"x":8,"y":11208,"w":481,"h":111,"abs_x":299,"abs_y":12128}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":11208,"w":440,"h":50,"abs_x":299,"abs_y":12128}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":11208,"w":440,"h":50,"abs_x":299,"abs_y":12128}"><span bis_size="{"x":8,"y":11208,"w":440,"h":50,"abs_x":299,"abs_y":12128}" style="color:#000000"><span bis_size="{"x":8,"y":11208,"w":440,"h":50,"abs_x":299,"abs_y":12128}" style="font-weight:400"><span bis_size="{"x":8,"y":11208,"w":440,"h":50,"abs_x":299,"abs_y":12128}" style="font-style:normal"><span bis_size="{"x":8,"y":11208,"w":440,"h":50,"abs_x":299,"abs_y":12128}" style="text-decoration:none">Para Virgile, la complejidad que caracteriza al sistema tributario argentino requiere una solución </span></span></span></span></span></span><span bis_size="{"x":348,"y":11239,"w":118,"h":19,"abs_x":639,"abs_y":12159}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":348,"y":11239,"w":118,"h":19,"abs_x":639,"abs_y":12159}"><span bis_size="{"x":348,"y":11239,"w":118,"h":19,"abs_x":639,"abs_y":12159}" style="color:#000000"><span bis_size="{"x":348,"y":11239,"w":118,"h":19,"abs_x":639,"abs_y":12159}" style="font-weight:700"><span bis_size="{"x":348,"y":11239,"w":118,"h":19,"abs_x":639,"abs_y":12159}" style="font-style:normal"><span bis_size="{"x":348,"y":11239,"w":118,"h":19,"abs_x":639,"abs_y":12159}" style="text-decoration:none">más integral </span></span></span></span></span></span><span bis_size="{"x":8,"y":11269,"w":438,"h":50,"abs_x":299,"abs_y":12189}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":11269,"w":438,"h":50,"abs_x":299,"abs_y":12189}"><span bis_size="{"x":8,"y":11269,"w":438,"h":50,"abs_x":299,"abs_y":12189}" style="color:#000000"><span bis_size="{"x":8,"y":11269,"w":438,"h":50,"abs_x":299,"abs_y":12189}" style="font-weight:400"><span bis_size="{"x":8,"y":11269,"w":438,"h":50,"abs_x":299,"abs_y":12189}" style="font-style:normal"><span bis_size="{"x":8,"y":11269,"w":438,"h":50,"abs_x":299,"abs_y":12189}" style="text-decoration:none">que una reforma tributaria, un reordenamiento de los ingresos y gastos públicos en todos los niveles </span></span></span></span></span></span><span bis_size="{"x":388,"y":11300,"w":101,"h":19,"abs_x":679,"abs_y":12220}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":388,"y":11300,"w":101,"h":19,"abs_x":679,"abs_y":12220}"><span bis_size="{"x":388,"y":11300,"w":101,"h":19,"abs_x":679,"abs_y":12220}" style="color:#000000"><span bis_size="{"x":388,"y":11300,"w":101,"h":19,"abs_x":679,"abs_y":12220}" style="font-weight:400"><span bis_size="{"x":388,"y":11300,"w":101,"h":19,"abs_x":679,"abs_y":12220}" style="font-style:normal"><span bis_size="{"x":388,"y":11300,"w":101,"h":19,"abs_x":679,"abs_y":12220}" style="text-decoration:none">de gobierno.</span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":11341,"w":483,"h":122,"abs_x":299,"abs_y":12261}" style="line-height:1.38"><span bis_size="{"x":8,"y":11348,"w":476,"h":110,"abs_x":299,"abs_y":12268}" style="line-height:30px;"><span bis_size="{"x":8,"y":11348,"w":476,"h":110,"abs_x":299,"abs_y":12268}" style="font-size:16px;"><span bis_size="{"x":8,"y":11347,"w":476,"h":111,"abs_x":299,"abs_y":12267}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":11347,"w":476,"h":50,"abs_x":299,"abs_y":12267}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":11347,"w":476,"h":50,"abs_x":299,"abs_y":12267}"><span bis_size="{"x":8,"y":11347,"w":476,"h":50,"abs_x":299,"abs_y":12267}" style="color:#000000"><span bis_size="{"x":8,"y":11347,"w":476,"h":50,"abs_x":299,"abs_y":12267}" style="font-weight:400"><span bis_size="{"x":8,"y":11347,"w":476,"h":50,"abs_x":299,"abs_y":12267}" style="font-style:normal"><span bis_size="{"x":8,"y":11347,"w":476,"h":50,"abs_x":299,"abs_y":12267}" style="text-decoration:none">Al reordenamiento de los poderes fiscales, Vergara agrega la necesaria </span></span></span></span></span></span><span bis_size="{"x":109,"y":11377,"w":129,"h":19,"abs_x":400,"abs_y":12297}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":109,"y":11377,"w":129,"h":19,"abs_x":400,"abs_y":12297}"><span bis_size="{"x":109,"y":11377,"w":129,"h":19,"abs_x":400,"abs_y":12297}" style="color:#000000"><span bis_size="{"x":109,"y":11377,"w":129,"h":19,"abs_x":400,"abs_y":12297}" style="font-weight:700"><span bis_size="{"x":109,"y":11377,"w":129,"h":19,"abs_x":400,"abs_y":12297}" style="font-style:normal"><span bis_size="{"x":109,"y":11377,"w":129,"h":19,"abs_x":400,"abs_y":12297}" style="text-decoration:none">simplificación </span></span></span></span></span></span><span bis_size="{"x":8,"y":11377,"w":474,"h":80,"abs_x":299,"abs_y":12297}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":11377,"w":474,"h":80,"abs_x":299,"abs_y":12297}"><span bis_size="{"x":8,"y":11377,"w":474,"h":80,"abs_x":299,"abs_y":12297}" style="color:#000000"><span bis_size="{"x":8,"y":11377,"w":474,"h":80,"abs_x":299,"abs_y":12297}" style="font-weight:400"><span bis_size="{"x":8,"y":11377,"w":474,"h":80,"abs_x":299,"abs_y":12297}" style="font-style:normal"><span bis_size="{"x":8,"y":11377,"w":474,"h":80,"abs_x":299,"abs_y":12297}" style="text-decoration:none">y automatización de los tributos y del propio sistema recaudatorio, más allá de los alivios temporales. </span></span></span></span></span></span></span></span></span></p> <blockquote bis_size="{"x":48,"y":11480,"w":403,"h":276,"abs_x":339,"abs_y":12400}"> <p bis_size="{"x":48,"y":11480,"w":403,"h":276,"abs_x":339,"abs_y":12400}" style="line-height:1.38"><span bis_size="{"x":48,"y":11487,"w":408,"h":263,"abs_x":339,"abs_y":12407}" style="line-height:30px;"><span bis_size="{"x":48,"y":11487,"w":408,"h":263,"abs_x":339,"abs_y":12407}" style="font-size:16px;"><span bis_size="{"x":48,"y":11485,"w":408,"h":264,"abs_x":339,"abs_y":12405}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":48,"y":11485,"w":408,"h":50,"abs_x":339,"abs_y":12405}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":11485,"w":408,"h":50,"abs_x":339,"abs_y":12405}"><span bis_size="{"x":48,"y":11485,"w":408,"h":50,"abs_x":339,"abs_y":12405}" style="color:#000000"><span bis_size="{"x":48,"y":11485,"w":408,"h":50,"abs_x":339,"abs_y":12405}" style="font-weight:400"><span bis_size="{"x":48,"y":11485,"w":408,"h":50,"abs_x":339,"abs_y":12405}" style="font-style:normal"><span bis_size="{"x":48,"y":11485,"w":408,"h":50,"abs_x":339,"abs_y":12405}" style="text-decoration:none">“El sector empresario está esperando esa reforma resulte, no solo en una menor </span></span></span></span></span></span><span bis_size="{"x":295,"y":11516,"w":146,"h":19,"abs_x":586,"abs_y":12436}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":295,"y":11516,"w":146,"h":19,"abs_x":586,"abs_y":12436}"><span bis_size="{"x":295,"y":11516,"w":146,"h":19,"abs_x":586,"abs_y":12436}" style="color:#000000"><span bis_size="{"x":295,"y":11516,"w":146,"h":19,"abs_x":586,"abs_y":12436}" style="font-weight:700"><span bis_size="{"x":295,"y":11516,"w":146,"h":19,"abs_x":586,"abs_y":12436}" style="font-style:normal"><span bis_size="{"x":295,"y":11516,"w":146,"h":19,"abs_x":586,"abs_y":12436}" style="text-decoration:none">carga tributaria </span></span></span></span></span></span><span bis_size="{"x":48,"y":11547,"w":406,"h":203,"abs_x":339,"abs_y":12467}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":48,"y":11547,"w":406,"h":203,"abs_x":339,"abs_y":12467}"><span bis_size="{"x":48,"y":11547,"w":406,"h":203,"abs_x":339,"abs_y":12467}" style="color:#000000"><span bis_size="{"x":48,"y":11547,"w":406,"h":203,"abs_x":339,"abs_y":12467}" style="font-weight:400"><span bis_size="{"x":48,"y":11547,"w":406,"h":203,"abs_x":339,"abs_y":12467}" style="font-style:normal"><span bis_size="{"x":48,"y":11547,"w":406,"h":203,"abs_x":339,"abs_y":12467}" style="text-decoration:none">global, sino principalmente, en una simplificación del sistema tributario que permita tener mayor certeza y seguridad no solo a la hora de invertir, sino al realizar negocios en el día a día, eliminando, o de alguna manera, morigerando las distorsiones que comentábamos al principio”, comenta Virgile.</span></span></span></span></span></span></span></span></span></p> </blockquote> <p bis_size="{"x":8,"y":11772,"w":483,"h":184,"abs_x":299,"abs_y":12692}" style="line-height:1.38"><span bis_size="{"x":8,"y":11779,"w":480,"h":171,"abs_x":299,"abs_y":12699}" style="line-height:30px;"><span bis_size="{"x":8,"y":11779,"w":480,"h":171,"abs_x":299,"abs_y":12699}" style="font-size:16px;"><span bis_size="{"x":8,"y":11777,"w":480,"h":172,"abs_x":299,"abs_y":12697}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":11777,"w":480,"h":80,"abs_x":299,"abs_y":12697}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":11777,"w":480,"h":80,"abs_x":299,"abs_y":12697}"><span bis_size="{"x":8,"y":11777,"w":480,"h":80,"abs_x":299,"abs_y":12697}" style="color:#000000"><span bis_size="{"x":8,"y":11777,"w":480,"h":80,"abs_x":299,"abs_y":12697}" style="font-weight:400"><span bis_size="{"x":8,"y":11777,"w":480,"h":80,"abs_x":299,"abs_y":12697}" style="font-style:normal"><span bis_size="{"x":8,"y":11777,"w":480,"h":80,"abs_x":299,"abs_y":12697}" style="text-decoration:none">Las empresas también esperan que, además de las cuestiones atinentes a la simplificación de la tributación, el Gobierno logre establecer un </span></span></span></span></span></span><span bis_size="{"x":8,"y":11839,"w":473,"h":50,"abs_x":299,"abs_y":12759}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":11839,"w":473,"h":50,"abs_x":299,"abs_y":12759}"><span bis_size="{"x":8,"y":11839,"w":473,"h":50,"abs_x":299,"abs_y":12759}" style="color:#000000"><span bis_size="{"x":8,"y":11839,"w":473,"h":50,"abs_x":299,"abs_y":12759}" style="font-weight:700"><span bis_size="{"x":8,"y":11839,"w":473,"h":50,"abs_x":299,"abs_y":12759}" style="font-style:normal"><span bis_size="{"x":8,"y":11839,"w":473,"h":50,"abs_x":299,"abs_y":12759}" style="text-decoration:none">régimen tributario menos gravoso</span></span></span></span></span></span><span bis_size="{"x":8,"y":11869,"w":467,"h":80,"abs_x":299,"abs_y":12789}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":11869,"w":467,"h":80,"abs_x":299,"abs_y":12789}"><span bis_size="{"x":8,"y":11869,"w":467,"h":80,"abs_x":299,"abs_y":12789}" style="color:#000000"><span bis_size="{"x":8,"y":11869,"w":467,"h":80,"abs_x":299,"abs_y":12789}" style="font-weight:400"><span bis_size="{"x":8,"y":11869,"w":467,"h":80,"abs_x":299,"abs_y":12789}" style="font-style:normal"><span bis_size="{"x":8,"y":11869,"w":467,"h":80,"abs_x":299,"abs_y":12789}" style="text-decoration:none">, más equitativo y que reduzca drásticamente la carga tributaria que se genera por parte de los gobiernos locales.</span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":11972,"w":483,"h":184,"abs_x":299,"abs_y":12892}" style="line-height:1.38"><span bis_size="{"x":8,"y":11979,"w":487,"h":171,"abs_x":299,"abs_y":12899}" style="line-height:30px;"><span bis_size="{"x":8,"y":11979,"w":487,"h":171,"abs_x":299,"abs_y":12899}" style="font-size:16px;"><span bis_size="{"x":8,"y":11977,"w":487,"h":172,"abs_x":299,"abs_y":12897}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":11977,"w":447,"h":80,"abs_x":299,"abs_y":12897}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":11977,"w":447,"h":80,"abs_x":299,"abs_y":12897}"><span bis_size="{"x":8,"y":11977,"w":447,"h":80,"abs_x":299,"abs_y":12897}" style="color:#000000"><span bis_size="{"x":8,"y":11977,"w":447,"h":80,"abs_x":299,"abs_y":12897}" style="font-weight:400"><span bis_size="{"x":8,"y":11977,"w":447,"h":80,"abs_x":299,"abs_y":12897}" style="font-style:normal"><span bis_size="{"x":8,"y":11977,"w":447,"h":80,"abs_x":299,"abs_y":12897}" style="text-decoration:none">La socia de Marval considera que la vía para lograr ese objetivo, “que todos esperamos desde la reforma de la Constitución en el año 1994, es el dictado de una </span></span></span></span></span></span><span bis_size="{"x":8,"y":12039,"w":464,"h":50,"abs_x":299,"abs_y":12959}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":12039,"w":464,"h":50,"abs_x":299,"abs_y":12959}"><span bis_size="{"x":8,"y":12039,"w":464,"h":50,"abs_x":299,"abs_y":12959}" style="color:#000000"><span bis_size="{"x":8,"y":12039,"w":464,"h":50,"abs_x":299,"abs_y":12959}" style="font-weight:700"><span bis_size="{"x":8,"y":12039,"w":464,"h":50,"abs_x":299,"abs_y":12959}" style="font-style:normal"><span bis_size="{"x":8,"y":12039,"w":464,"h":50,"abs_x":299,"abs_y":12959}" style="text-decoration:none">nueva Ley de Coparticipación Federal </span></span></span></span></span></span><span bis_size="{"x":8,"y":12069,"w":487,"h":80,"abs_x":299,"abs_y":12989}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":12069,"w":487,"h":80,"abs_x":299,"abs_y":12989}"><span bis_size="{"x":8,"y":12069,"w":487,"h":80,"abs_x":299,"abs_y":12989}" style="color:#000000"><span bis_size="{"x":8,"y":12069,"w":487,"h":80,"abs_x":299,"abs_y":12989}" style="font-weight:400"><span bis_size="{"x":8,"y":12069,"w":487,"h":80,"abs_x":299,"abs_y":12989}" style="font-style:normal"><span bis_size="{"x":8,"y":12069,"w":487,"h":80,"abs_x":299,"abs_y":12989}" style="text-decoration:none">que involucre a todos los niveles de gobierno y que logre una justa distribución de recursos tributarios y recaudación”. </span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":12172,"w":483,"h":184,"abs_x":299,"abs_y":13092}" style="line-height:1.38"><span bis_size="{"x":8,"y":12179,"w":478,"h":171,"abs_x":299,"abs_y":13099}" style="line-height:30px;"><span bis_size="{"x":8,"y":12179,"w":478,"h":171,"abs_x":299,"abs_y":13099}" style="font-size:16px;"><span bis_size="{"x":8,"y":12177,"w":478,"h":172,"abs_x":299,"abs_y":13097}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":12177,"w":478,"h":172,"abs_x":299,"abs_y":13097}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":12177,"w":478,"h":172,"abs_x":299,"abs_y":13097}"><span bis_size="{"x":8,"y":12177,"w":478,"h":172,"abs_x":299,"abs_y":13097}" style="color:#000000"><span bis_size="{"x":8,"y":12177,"w":478,"h":172,"abs_x":299,"abs_y":13097}" style="font-weight:400"><span bis_size="{"x":8,"y":12177,"w":478,"h":172,"abs_x":299,"abs_y":13097}" style="font-style:normal"><span bis_size="{"x":8,"y":12177,"w":478,"h":172,"abs_x":299,"abs_y":13097}" style="text-decoration:none">La realidad es que hasta hoy, las diferentes istraciones a nivel nacional no han encontrado los incentivos adecuados para lograr que los gobiernos locales se comprometan unánimemente a consensuar un régimen que cumpla con la manda constitucional de reemplazar la Ley de Coparticipación.</span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":8,"y":12372,"w":483,"h":214,"abs_x":299,"abs_y":13292}" style="line-height:1.2"><span bis_size="{"x":8,"y":12379,"w":487,"h":202,"abs_x":299,"abs_y":13299}" style="line-height:30px;"><span bis_size="{"x":8,"y":12379,"w":487,"h":202,"abs_x":299,"abs_y":13299}" style="font-size:16px;"><span bis_size="{"x":8,"y":12377,"w":487,"h":203,"abs_x":299,"abs_y":13297}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":8,"y":12377,"w":487,"h":203,"abs_x":299,"abs_y":13297}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":8,"y":12377,"w":487,"h":203,"abs_x":299,"abs_y":13297}"><span bis_size="{"x":8,"y":12377,"w":487,"h":203,"abs_x":299,"abs_y":13297}" style="color:#000000"><span bis_size="{"x":8,"y":12377,"w":487,"h":203,"abs_x":299,"abs_y":13297}" style="background-color:#ffffff"><span bis_size="{"x":8,"y":12377,"w":487,"h":203,"abs_x":299,"abs_y":13297}" style="font-weight:400"><span bis_size="{"x":8,"y":12377,"w":487,"h":203,"abs_x":299,"abs_y":13297}" style="font-style:normal"><span bis_size="{"x":8,"y":12377,"w":487,"h":203,"abs_x":299,"abs_y":13297}" style="text-decoration:none">Aunque se espera que la reforma planteada se concrete este año, la misma depende de la sostenibilidad de las cuentas fiscales y del impulso que pueda dar a la recaudación la esperada recuperación de la economía. Después de dos años consecutivos de contracción, el Banco Mundial proyecta un crecimiento del Producto Interno Bruto (PIB) de 5 %. </span></span></span></span></span></span></span></span></span></span></p> </div> <section class="field field--name-comment field--type-comment field--label-hidden comment-wrapper"> <h2 class="title comment-form__title">Add new comment</h2> <drupal-render-placeholder callback="comment.lazy_builders:renderForm" arguments="0=node&1=125396&2=comment&3=comment" token="Y13pUwoqBlloDcQLMN_ZwPQq_OovuIEMQpFSon8Dmjk"></drupal-render-placeholder> </section> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="/reportajes/alivios-reforma-tributaria-argentina-empresas" data-a2a-title="¿Qué alivios plantea la reforma tributaria argentina y cómo impacta a las empresas?"><p style="font-size: 16px;margin-top: 2%; font-weight: bold;">Compartir en RRSS</p><div class="a2a_kit a2a_kit_size_32 a2a_default_style"><a class="a2a_button_facebook"></a><a class="a2a_button_linkedin"></a><a class="a2a_button_twitter"><img src="/sites/default/files/media-icons/icon-twitterx-color.svg" border="0" alt="X" style="width:38px; height:38px" /></a><a class="a2a_button_whatsapp"></a></div></span><hr /><i>Para recibir nuestro boletín diario,<br /><a href="/menu-de-boletines" target="_blank">¡suscríbete aquí!</a></i> <div class="field field--name-field-empresas-involucradas field--type-entity-reference-revisions field--label-above"> <div class="field__label">Empresas involucradas</div> <div class="field__items"> <div class="field__item"><div class="paragraph-formatter"><div class="paragraph-info"></div> <div class="paragraph-summary"><div class="paragraphs-collapsed-description"></div></div> </div> </div> </div> </div> <div class="field field--name-field-operacion-secundaria field--type-boolean field--label-above"> <div class="field__label">Operacion secundaria</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-operacion-principal field--type-boolean field--label-above"> <div class="field__label">Operación Principal</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-publicacion-desde-br field--type-boolean field--label-above"> <div class="field__label">Publicacion desde el portal BR</div> <div class="field__item">Off</div> </div> <a href="/taxonomy/term/165" hreflang="en">Argentina</a>, <a href="/taxonomy/term/128" hreflang="en">impuestos</a>, <a href="/taxonomy/term/4003" hreflang="en">Derecho Tributario</a>, <a href="/taxonomy/term/3933" hreflang="en">reforma tributaria</a> <div class="field field--name-field-noticia-principal field--type-boolean field--label-above"> <div class="field__label">Noticia Principal</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-bloque-de-4-noticias field--type-boolean field--label-above"> <div class="field__label">Bloque de 4 Noticias (debajo de la noticia principal)</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-activar-mow-player field--type-boolean field--label-above"> <div class="field__label">Activar Mow Player</div> <div class="field__item">No</div> </div> Tue, 08 Apr 2025 01:55:56 +0000 Redacción Lexlatin 125396 at ¿Por qué Costa Rica reduce el impuesto selectivo a 60 productos de primera necesidad? 5k3p68 /noticias/costa-rica-impuesto-selectivo-60-productos-primera-necesidad <span class="field field--name-title field--type-string field--label-hidden">¿Por qué Costa Rica reduce el impuesto selectivo a 60 productos de primera necesidad?</span> <div class="field field--name-field-subtitle field--type-string field--label-hidden field__item">El anuncio, que se dio en la antesala a las elecciones presidenciales, busca simplificar el sistema tributario costarricense e impulsar un alivio fiscal.</div> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="//10235" typeof="schema:Person" property="schema:name" datatype="" xml:lang="">Rocío Mellas</span></span> <span class="field field--name-created field--type-created field--label-hidden">Thu, 27/03/2025 - 08:54</span> <div class="field__item"> <img fetchpriority="high" src="/sites/default/files/2025-03/supermercado-getty.jpg" width="700" height="600" alt="La implementación será gradual y cada fase contempla una reducción distinta, alcanzando una tarifa del 10%, 0% o 15%. / Foto: Getty Images." typeof="foaf:Image" /> </div> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Desde que el mundo es mundo, la reducción de impuestos es una de las medidas más populares. Ahora bien, en América Latina estos anuncios no suelen ser moneda corriente. Sin embargo, <strong>Costa Rica</strong> dio un batacazo.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">En la antesala a las elecciones presidenciales, el Ministerio de Hacienda anunció la <strong>reducción gradual de impuestos a 60 productos de primera necesidad</strong>. Con la entrada en vigencia del <strong>Decreto Ejecutivo 44921-MH</strong>, que modifica la <strong>Ley N° 4961 “Reforma Tributaria y Ley de Consolidación de Impuestos Selectivos de Consumo”</strong>, el país pretende impulsar un alivio tributario.</span></span></span></span></span></span></span></span></p> <blockquote> <figure role="group" class="caption caption-div embedded-entity align-left"> <div alt="Nogui Acosta" data-embed-button="file_browser" data-entity-embed-display="image:image" data-entity-embed-display-settings="imagenes_dentro_de_contenido" data-entity-type="file" data-entity-uuid="7f7b80a7-1b11-49af-9af1-8bba80b188d3" data-langcode="en" title="Nogui Acosta"> <img alt="Nogui Acosta" class="image-style-imagenes-dentro-de-contenido" src="/sites/default/files/styles/imagenes_dentro_de_contenido/public/nogui_acosta.jpg?itok=LRHMyEvX" title="Nogui Acosta" typeof="foaf:Image" /> </div> <figcaption>Nogui Acosta</figcaption> </figure> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">“Al rebajar los porcentajes del impuesto selectivo de consumo (ISC) y reducir la cantidad de tarifas, estamos dando un paso importante para la progresividad y simplificación del sistema tributario costarricense. Con esta reforma beneficiamos a los grupos de más bajos ingresos y cerraremos portillos a la evasión: unificaremos las tarifas del impuesto y esto evitará la declaración de mercancías gravadas a tasas menores de las que les corresponde”, sostuvo </span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Nogui Acosta</span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">, ministro de Hacienda.</span></span></span></span></span></span></span></span></p> </blockquote> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">La medida, que se publicó oficialmente el martes 25 de marzo en La Gaceta, establece que algunos bienes reducirán su gravamen del 30 % al 10 %, mientras que otros quedarán exentos por completo. </span></span></span></span></span></span></span></span></p> <hr /> <p><strong><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;">Quizá te interesa: <a href="/entrevistas/proyectos-energias-renovables-costa-rica-inversion-privada-app" target="_blank">Proyectos de energías renovables por desarrollarse en Costa Rica; ¿Cuál es el marco normativo que promueve la inversión privada?</a></span></span></span></strong></p> <hr /> <h2 class="text-align-center" style="line-height: 1.38;"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">¿Canasta básica o bienes de lujo?</span></span></span></span></span></span></span></span></h2> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Varios de los productos alcanzados por el impuesto selectivo de consumo estaban gravados desde hace más de cuatro décadas. En 40 años, el consumo cambió y lo que entonces se consideraban bienes de lujo, como algunos ítems de higiene personal, ya forman parte de la canasta básica familiar.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">El decreto, que actualiza ese listado y los categoriza como productos de primera necesidad, propone aliviar la carga tributaria -hasta la entrada en vigencia del decreto están sujetos a tasas de entre el 5% y el 30%. ¿El objetivo final? Democratizar el de estos productos a todos los consumidores.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Los principales productos beneficiados con el anuncio son los artículos de higiene y cuidado personal, como detergentes, jabones líquidos, suavizantes de ropa, champú, lacas para el cabello, desodorantes corporales y preparaciones para afeitar; y materiales y equipos, como pinturas, barnices, acrílicos, baterías usadas para diversas aplicaciones, dispositivos eléctricos de encendido o arranque de motores y sistemas de encendido por chispa o compresión.</span></span></span></span></span></span></span></span></p> <blockquote> <figure role="group" class="caption caption-div embedded-entity align-right"> <div alt="Felipe Guevara" data-embed-button="file_browser" data-entity-embed-display="image:image" data-entity-embed-display-settings="imagenes_dentro_de_contenido" data-entity-type="file" data-entity-uuid="8532597b-9334-487d-97d7-fd3f3e9089fb" data-langcode="en" title="Felipe Guevara"> <img alt="Felipe Guevara" class="image-style-imagenes-dentro-de-contenido" src="/sites/default/files/styles/imagenes_dentro_de_contenido/public/felipe_guevara_.jpg?itok=RqLESD0j" title="Felipe Guevara" typeof="foaf:Image" /> </div> <figcaption>Felipe Guevara</figcaption> </figure> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">“La medida es muy positiva. Si bien la reducción del Impuesto Selectivo de Consumo (ISC) representa un alivio tributario que podría beneficiar a los consumidores y al comercio, su verdadero impacto dependerá de varios factores. Es fundamental evaluar en qué medida la disminución de las tarifas incide en los precios finales, el nivel de consumo de estos productos en el país y si realmente fomenta el cumplimiento fiscal en las importaciones y reduce el comercio ilícito”, analiza </span></span></span></span></span><a href="/abogado/felipe-guevara-leandro" target="_blank"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Felipe Guevara Leandro</span></span></span></span></span></a><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">, socio de </span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> </span></span></span></span></span><a href="/consortium-costa-rica" target="_blank"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Consortium Legal Costa Rica</span></span></span></span></span></a><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">.</span></span></span></span></span></span></span></span></p> </blockquote> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Si bien el experto en derecho tributario considera que la reducción gradual tiene buenas intenciones, aún es temprano para calificar la medida como un cambio estructural significativo o un hito histórico. </span></span></span></span></span></span></span></span></p> <blockquote> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">“Más allá de que beneficia a la industria y el comercio en general, una reducción fiscal de este tipo debería traducirse, en última instancia, en un beneficio directo para los consumidores, algo que dependerá de cómo se reflejan los ajustes en los precios finales y en la dinámica del mercado”, advierte.</span></span></span></span></span></span></span></span></p> </blockquote> <hr /> <p style="line-height:1.38"><strong><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;">No te lo pierdas: <a href="/entrevistas/ciberseguridad-pymes-costa-rica-ataques" target="_blank">Ciberseguridad: Las pymes en Costa Rica están bajo constantes ataques</a></span></span></span></strong></p> <hr /> <p class="text-align-center" style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Cómo se aplicará la reducción gradual del impuesto selectivo de consumo:</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> En principio, según quedó establecido en el decreto, se realizará por etapas, en tres fases:</span></span></span></span></span></span></span></span></p> <ol> <li aria-level="1" style="list-style-type:decimal"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">A partir del 31 de marzo, 17 productos iniciarán una reducción gradual hasta alcanzar una tasa del 10%.</span></span></span></span></span></span></span></span></li> <li aria-level="1" style="list-style-type:decimal"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">A partir del 30 de junio, 27 productos quedarán exonerados del impuesto selectivo de consumo (tarifa 0%).</span></span></span></span></span></span></span></span></li> <li aria-level="1" style="list-style-type:decimal"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">A partir del 30 de septiembre, 16 productos comenzarán una reducción progresiva hasta alcanzar una tasa del 15%.</span></span></span></span></span></span></span></span></li> </ol> <blockquote> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">“Cada fase contempla una reducción distinta, alcanzando una tarifa del 10%, 0% o 15%, según corresponda. Mientras que en la fase 1 la reducción será progresiva durante un máximo de 4 años, la fase 3 se aplicará en un plazo de 3 años. En contraste, la fase 2 establece una exoneración inmediata con una tarifa del 0%”, diferencia Guevara Leandro.</span></span></span></span></span></span></span></span></p> </blockquote> <hr /> <p><strong><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;">Te tomará un minuto: <a href="/menu-de-boletines" target="_blank">suscríbete a nuestros boletines temáticos</a></span></span></span></strong></p> <hr /> <p class="text-align-center" style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Contexto país</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">El ministro de Hacienda explica que el decreto tiene sentido por el comportamiento de las finanzas públicas: mantenimiento de superávits primarios consecutivos y reducción de la deuda como porcentaje del Producto Interno Bruto (PIB) a menos del 60%.</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Para el socio de Consortium Legal, el anuncio tiene relación directa con las próximas elecciones presidenciales. “Esto sugiere un interés del gobierno en destacar reducciones de impuestos como una estrategia para mantener su popularidad y respaldar el argumento de una disminución en el costo de vida”, opina Guevara Leandro.</span></span></span></span></span></span></span></span></p> </div> <section class="field field--name-comment field--type-comment field--label-hidden comment-wrapper"> <h2 class="title comment-form__title">Add new comment</h2> <drupal-render-placeholder callback="comment.lazy_builders:renderForm" arguments="0=node&1=125206&2=comment&3=comment" token="numx-3W7qDv0pUXr1_y_ebDVvEnmg8CjDKTMyyqDLeg"></drupal-render-placeholder> </section> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="/noticias/costa-rica-impuesto-selectivo-60-productos-primera-necesidad" data-a2a-title="¿Por qué Costa Rica reduce el impuesto selectivo a 60 productos de primera necesidad?"><p style="font-size: 16px;margin-top: 2%; 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Como socio director de la firma mexicana Ritch Mueller, Perezalonso ha orquestado algunas de las transacciones financieras más sofisticadas del mercado durante sus tres décadas de carrera. Su especialización en banca internacional, mercados de capitales y regulación financiera lo ha convertido en asesor estratégico para gigantes globales como <strong>Goldman Sachs</strong>, <strong>Citigroup </strong>y <strong>UBS</strong>. Al mismo tiempo, su profundo conocimiento de los mecanismos corporativos mexicanos le permite estructurar soluciones innovadoras que anticipan tendencias regulatorias y resuelven desafíos complejos antes de que se materialicen.</span></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES">Su carrera ofrece una ventana única a la transformación jurídica y económica de México. Tras participar en las negociaciones del Tratado de Libre Comercio de América del Norte (TLCAN o NAFTA), como parte del equipo legal gubernamental (1991-1993), y trabajar como asociado extranjero en <strong>Milbank - Nueva York</strong>, Perezalonso se unió a Ritch Mueller en 1994, donde ha presenciado y gestionado las consecuencias legales de momentos definitorios: la Crisis del Tequila, la recesión de 2008 y los desafíos post-pandemia. </span></span></span></span></span></span></span></span></span></p> <blockquote> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES">"Hemos sabido adaptarnos y encontrar la manera de orientar a nuestros clientes para salir adelante", reflexiona, justo en momentos en los que la firma celebra su 50° aniversario en un entorno de incertidumbre renovada.</span></span></span></span></span></span></span></span></span></p> </blockquote> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES">En esta entrevista exclusiva, Perezalonso analiza los factores que han permitido a Ritch Mueller mantener su posición de liderazgo en un mercado altamente competitivo, comparte estrategias efectivas para el desarrollo de talento legal y ofrece una perspectiva sobre cómo la inteligencia artificial está transformando la profesión. </span></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES">Sus observaciones sobre las áreas de práctica con mayor potencial de crecimiento y sus consejos para los futuros abogados revelan tanto la evolución de una firma emblemática como una hoja de ruta para navegar los próximos desafíos del sector legal del país.</span></span></span></span></span></span></span></span></span></p> <hr /> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><b><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Te puede interesar: <a href="/gestion-lexlatin/gerente-istracion-firma-legal" target="_blank">Las cualidades del gerente en la istración de una firma legal</a></span></span></b></span></span></span></span></span></span></span></span></p> <hr /> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><b><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">LexLatin: ¿Qué aspectos considera que han sido clave para que Ritch Mueller llegue a tener un liderazgo y consolidarlo en el tiempo?</span></span></b></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><b><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Pablo Perezalonso Eguía:</span></span></b><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black"> Yo siempre les digo a los más jóvenes que este oficio es como andar en bicicleta. Tienes que pedalear todo el tiempo: si dejas de esforzarte, el impulso adquirido se va a agotar rápidamente y no vas a llegar muy lejos. Pedalear significa en este caso tres cosas específicas:</span></span></span></span></span></span></span></span></span></span></p> <ul> <li style="margin-left:8px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Estar muy cerca de los clientes, y tener con cada asunto el mismo cuidado y nivel de responsabilidad que destinas a los proyectos más importantes para que la calidad del servicio nunca decaiga.</span></span></span></span></span></li> <li style="margin-left:8px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Estar siempre al tanto de los cambios de ley, de las nuevas regulaciones y de los intereses de los clientes. Tienes que prever por donde se están moviendo las cosas y encontrar soluciones para tus clientes incluso antes de que los desafíos se materialicen. </span></span></span></span></span></li> <li style="margin-left:8px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Estar reforzando continuamente el equipo con el mejor talento posible. Traer gente nueva, con nuevas ideas, pero que preserve la ética de trabajo que nos caracteriza. </span></span></span></span></span></li> </ul> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">En Ritch Mueller cada abogado llega tan lejos como quiera llegar. Aquí no tienes techo: llegas hasta donde el esfuerzo te lleve, y si cumples con los requisitos para ser socio te convertirás en socio. Las puertas están siempre abiertas. Nadie se va a llevar utilidades que no le corresponden solo por ser más viejo. </span></span></span></span></span></span></span></span></span></span></p> <hr /> <p style="text-align:start; margin-bottom:11px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><b>Más sobre la firma</b>: <a href="/noticias/dwf-ppu-anuncian-equipos-regionales-ritch-mueller-nuevo-socio" target="_blank">Ritch Mueller anuncia nombramiento</a></span></span></span></p> <hr /> <p style="text-align:start; margin-bottom:11px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><b><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Todos los líderes de las grandes firmas coinciden en esto, sin excepciones: la atracción y retención de talento es crucial para el éxito sostenible de la firma. Con más de 100 profesionales especializados, ¿qué estrategias implementa Ritch Mueller para atraer, desarrollar y retener talento?, ¿cómo encaran ustedes este desafío y cómo equilibran las expectativas de las nuevas generaciones con la exigencia constante de esta profesión?</span></span></b></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Manteniendo, entre otras cosas, un ambiente de trabajo que sea lo más armonioso y amigable posible. Siempre buscando formas para que la gente pueda trabajar más a gusto sin nunca sacrificar la calidad y la responsabilidad que nuestros clientes demandan. Apoyando el crecimiento profesional de los asociados, a quienes tratamos de colocar en otras plazas como Nueva York para que se desarrollen de la mejor forma posible.</span></span></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Tratamos de ser todo lo flexibles que nos permite ser un entorno que tiene sus propias características. A los jóvenes les explicamos que la alta exigencia de nuestro trabajo es porque tenemos que movernos en los tiempos y al ritmo de nuestros clientes, siempre en función de sus necesidades. Ellos lo entienden: saben que están en una firma que trabaja en proyectos muy grandes, en transacciones muy destacadas y en cosas muy relevantes. </span></span></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">En términos de asistencia a la oficina no tenemos reglas muy estrictas. A los jóvenes sí les exigimos que vengan todos los días; no podríamos hacer una mentoría adecuada de otra forma. Para los más veteranos funciona un sistema híbrido, pero aún así diría que todos los días tenemos a más del 80% de la gente en la oficina. A la mayoría de los socios los vas a encontrar siempre aquí.</span></span></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><b><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Está claro que la inteligencia artificial no va a reemplazar del todo el trabajo de los abogados, que tiene una connotación muy humanista, pero sí se va a encargar de buena parte del trabajo que se les delegaba a los asociados, y lo va a hacer en forma más rápida, más barata y de mejor calidad. ¿Cuál ha sido la experiencia de Ritch Mueller en esta transición?</span></span></b></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Este año contratamos un modelo generativo de lenguaje para firmas de élite. Te ofrece un punto de partida que debes revisar con cuidado; tienes que estar 100% seguro de lo que sale ahí está bien. Es un desafío, porque el sistema antiguo de “arrastrar el lápiz” te ayudaba a pensar mejor y a redactar mejor, pero no hay duda de que hay que adaptarse y que es una herramienta que facilita mucho las cosas.</span></span></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">¿Cómo nos va a afectar esta transición en el futuro? ¿Podrán las firmas mantener la misma densidad de trabajo y preservar la calidad contratando al mismo tiempo a menos personas? No lo sabemos todavía.   <i>  </i></span></span></span></span></span></span></span></span></span></span></p> <hr /> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black"><strong>Nota relacionada</strong>: <a href="/gestion-lexlatin/lexlatin-summit-2024-industria-legal-desafio-innovacion-talento" target="_blank">Lex Latin Summit 2024: La industrian legal ante el desafio de la innovación y el desarrollo de talento</a></span></span></span></span></span></span></span></span></span></span></p> <hr /> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><b><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Hablando de incertidumbre, ¿cómo pueden las firmas legales ser un aliado indispensable para las empresas que buscan estabilidad jurídica, considerando la volatilidad del entorno geopolítico y los cambios impredecibles del contexto?</span></span></b></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Sí, hemos sabido de muchos clientes que están esperando por lo menos hasta mediados de año para tomar decisiones de inversión en México. La gran mayoría de la inversión extranjera en México viene de Estados Unidos, y la mayor parte de nuestros clientes son instituciones de Estados Unidos haciendo negocios en México. Pero México es un país muy grande, y buena parte de nuestro trabajo está relacionado con proyectos que ya están marchando.</span></span></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Justo este año la firma cumple 50 años, y en algún momento hicimos un recuento de los momentos de incertidumbre que hemos debido confrontar en este tiempo: la crisis de la devaluación de 1982, la nacionalización bancaria, las privatizaciones de los 90´s, la entrada en vigor del NAFTA, la llegada de la banca extranjera, la Crisis del Tequila, la crisis inmobiliaria del 2008, la pandemia del 2020… Lo que siempre ha ocurrido es que nos hemos adaptado y hemos encontrado la manera de orientar a nuestros clientes para salir adelante. Ayuda tener un poco de perspectiva: las cosas que están ocurriendo en 2025 no son los únicos cambios abruptos que hemos enfrentado en las décadas anteriores. Sobrevivimos a las crisis pasadas y sobreviviremos a esta también. </span></span></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black"><strong>¿Cuáles son los mayores desafíos de las grandes transacciones que llevan a cabo con frecuencia, como emisión de bonos o reestructuraciones financieras y qué garantiza el éxito en negocios de esta envergadura?</strong></span></span></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Nuestra misión es darle al cliente las mejores opciones para que tomen decisiones informadas, estén conscientes de todos los riesgos y lograr la mejor negociación que podamos con las contrapartes. No solo prestamos el servicio propio de los abogados: ofrecemos algo más, que es ayudarlos con nuestra experiencia, con todo lo que hemos visto en otras operaciones. No nos inventamos problemas para después resolverlos, que es algo muy tradicional: lo que hacemos es anticiparnos, estar cerca del negocio, entender los objetivos de los clientes y ser conscientes de todos los riesgos. </span></span></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Eso no quiere decir que hacemos cualquier cosa para que salga el negocio. Nuestro trabajo incluye hacerle saber al cliente los riesgos que asume y darle las mejores recomendaciones posibles. La prioridad es cuidar los intereses de los clientes.  </span></span></span></span></span></span></span></span></span></span></p> <hr /> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><strong>Te invitamos a leer: </strong><a href="/gestion-lexlatin/inteligencia-artificial-rol-abogados-futuro-incertidumbre" target="_blank">Inteligencia Artificial: ¿Cuál es el rol de los abogados en un futuro de incertidumbre?</a></span></span></span></p> <hr /> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black"><strong>¿Cuáles, en su opinión, serán las áreas de práctica de mayor crecimiento en los próximos años?</strong></span></span></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">En el área de financiamiento sin duda que vamos a seguir teniendo mucho trabajo. También habrá posiblemente un incremento en todo lo que tiene que ver con arbitraje y resolución de disputas comerciales, sobre todo si consideramos los efectos de la reforma judicial que se expidió en México recientemente. También crecerá el ámbito tributario, más que todo debido a la necesidad actual del gobierno de contar con más recursos. Van a querer cobrar más impuestos, y los clientes van a querer defenderse. Por otro lado, veo que aumentará la competencia a la banca tradicional con servicios apoyados en la tecnología.  </span></span></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black"><strong>Y, en esa medida, ¿qué consejos les daría a los abogados que ejercerán la profesión en los próximos años?</strong></span></span></span></span></span></span></span></span></span></span></p> <p style="text-align:start"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="color:#000000"><span style="font-style:normal"><span style="font-weight:400"><span style="white-space:normal"><span style="text-decoration:none"><span lang="ES" xml:lang="ES" xml:lang="ES"><span style="color:black">Que siempre hay que ser lo suficientemente flexibles para acoplarse a las nuevas situaciones. De las facultades de Derecho sales un poco con la cabeza rígida, de haber leído tanto código, pero en la práctica al cliente no le importa que sepas lo que dice el artículo x: él mismo puede buscar la información por su cuenta. Lo que importa es lo que puedas interpretar del conocimiento y cómo le puedes explicar al cliente no solo las consecuencias de conocimiento sino las soluciones que derivan de él. Para triunfar en el ámbito legal hay que tener un gran poder de adaptación. </span></span></span></span></span></span></span></span></span></span></p> </div> <section class="field field--name-comment field--type-comment field--label-hidden comment-wrapper"> <h2 class="title comment-form__title">Add new comment</h2> <drupal-render-placeholder callback="comment.lazy_builders:renderForm" arguments="0=node&1=125152&2=comment&3=comment" token="4jQHYmWu6fHwDWt4d7KjFrpehQz7G86zbdgIh_HO-nw"></drupal-render-placeholder> </section> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="/gestion-lexlatin/pablo-perezalonso-ritch-mueller-50-anos" data-a2a-title="50 años de Ritch Mueller y la continuidad de su legado con Pablo Perezalonso"><p style="font-size: 16px;margin-top: 2%; font-weight: bold;">Compartir en RRSS</p><div class="a2a_kit a2a_kit_size_32 a2a_default_style"><a class="a2a_button_facebook"></a><a class="a2a_button_linkedin"></a><a class="a2a_button_twitter"><img src="/sites/default/files/media-icons/icon-twitterx-color.svg" border="0" alt="X" style="width:38px; height:38px" /></a><a class="a2a_button_whatsapp"></a></div></span><hr /><i>Para recibir nuestro boletín diario,<br /><a href="/menu-de-boletines" target="_blank">¡suscríbete aquí!</a></i> <div class="field field--name-field-empresas-involucradas field--type-entity-reference-revisions field--label-above"> <div class="field__label">Empresas involucradas</div> <div class="field__items"> <div class="field__item"><div class="paragraph-formatter"><div class="paragraph-info"></div> <div class="paragraph-summary"><div class="paragraphs-collapsed-description"></div></div> </div> </div> </div> </div> <div class="field field--name-field-operacion-secundaria field--type-boolean field--label-above"> <div class="field__label">Operacion secundaria</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-operacion-principal field--type-boolean field--label-above"> <div class="field__label">Operación Principal</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-publicacion-desde-br field--type-boolean field--label-above"> <div class="field__label">Publicacion desde el portal BR</div> <div class="field__item">Off</div> </div> <a href="/taxonomy/term/2596" hreflang="en">derecho corporativo</a>, <a href="/taxonomy/term/834" hreflang="en">Reestructuraciones</a>, <a href="/taxonomy/term/371" hreflang="en">emisión de bonos</a>, <a href="/taxonomy/term/4003" hreflang="en">Derecho Tributario</a>, <a href="/taxonomy/term/96" hreflang="en">financiamiento</a>, <a href="/taxonomy/term/757" hreflang="en">inteligencia artificial</a> <div class="field field--name-field-noticia-principal field--type-boolean field--label-above"> <div class="field__label">Noticia Principal</div> <div class="field__item">On</div> </div> <div class="field field--name-field-bloque-de-4-noticias field--type-boolean field--label-above"> <div class="field__label">Bloque de 4 Noticias (debajo de la noticia principal)</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-activar-mow-player field--type-boolean field--label-above"> <div class="field__label">Activar Mow Player</div> <div class="field__item">No</div> </div> Mon, 24 Mar 2025 21:31:31 +0000 Juan Carlos Morris 125152 at Derecho al crédito tributario del Impuesto a la Salida de Divisas 34j4m Cambios y perspectivas para 2025 /opinion/derecho-al-credito-tributario-del-impuesto-la-salida-de-divisas-cambios-y-perspectivas-para <span class="field field--name-title field--type-string field--label-hidden">Derecho al crédito tributario del Impuesto a la Salida de Divisas: Cambios y perspectivas para 2025</span> <div class="field field--name-field-subtitle field--type-string field--label-hidden field__item">Dado que la sentencia 58-11-IN/22 del 12 de enero de 2022 declaró la inconstitucionalidad de la Ley que reguló el ISD, hoy hay un vacío normativo en el país </div> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="//7296" typeof="schema:Person" property="schema:name" datatype="" xml:lang="">Ingrid Rojas</span></span> <span class="field field--name-created field--type-created field--label-hidden">Tue, 17/12/2024 - 15:01</span> <div class="field__item"> <img fetchpriority="high" src="/sites/default/files/2024-12/daniel_noboa.jpg" width="690" height="554" alt="A partir del 1 de enero de 2025 regirán nuevas tarifas para el ISD por decisión del presidente Daniel Noboa./ Tomada de la página del Gobierno ecuatoriano en X." typeof="foaf:Image" /> </div> <div class="field field--name-field-autor-del-articulo-de-opin field--type-string field--label-inline"> <div class="field__label">Autor del artículo de opinión</div> <div class="field__item">Diego Pino*</div> </div> <div class="field field--name-field-foto-autor-del-articulo-de field--type-image field--label-hidden field__item"> <img src="/sites/default/files/styles/280x280/public/2024-12/Diego%20Pino%2C%20de%20Bustamante%20Fabara.jpg?itok=xeGk2LM5" width="280" height="280" alt="Diego Pino" typeof="foaf:Image" class="image-style-_80x280" /> </div> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2 bis_size="{"x":7,"y":18,"w":620,"h":32,"abs_x":300,"abs_y":830}" class="text-align-center"><span bis_size="{"x":221,"y":22,"w":194,"h":25,"abs_x":514,"abs_y":834}" style="line-height:30px;"><span bis_size="{"x":221,"y":19,"w":194,"h":27,"abs_x":514,"abs_y":831}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":221,"y":26,"w":194,"h":20,"abs_x":514,"abs_y":838}" style="font-size:16px;"><span bis_size="{"x":221,"y":26,"w":194,"h":20,"abs_x":514,"abs_y":838}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":221,"y":26,"w":194,"h":20,"abs_x":514,"abs_y":838}"><span bis_size="{"x":221,"y":26,"w":194,"h":20,"abs_x":514,"abs_y":838}" style="color:#000000"><span bis_size="{"x":221,"y":26,"w":194,"h":20,"abs_x":514,"abs_y":838}" style="font-weight:700"><span bis_size="{"x":221,"y":26,"w":194,"h":20,"abs_x":514,"abs_y":838}" style="font-style:normal"><span bis_size="{"x":221,"y":26,"w":194,"h":20,"abs_x":514,"abs_y":838}" style="text-decoration:none">Antecedentes del ISD</span></span></span></span></span></span></span></span></span></h2> <p bis_size="{"x":7,"y":69,"w":620,"h":250,"abs_x":300,"abs_y":881}" style="line-height:1.295; text-align:justify; margin-bottom:11px"><span bis_size="{"x":7,"y":77,"w":625,"h":236,"abs_x":300,"abs_y":889}" style="line-height:30px;"><span bis_size="{"x":7,"y":76,"w":625,"h":237,"abs_x":300,"abs_y":888}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":7,"y":74,"w":625,"h":238,"abs_x":300,"abs_y":886}" style="font-size:16px;"><span bis_size="{"x":7,"y":74,"w":625,"h":238,"abs_x":300,"abs_y":886}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":74,"w":625,"h":238,"abs_x":300,"abs_y":886}"><span bis_size="{"x":7,"y":74,"w":625,"h":238,"abs_x":300,"abs_y":886}" style="color:#000000"><span bis_size="{"x":7,"y":74,"w":625,"h":238,"abs_x":300,"abs_y":886}" style="font-weight:400"><span bis_size="{"x":7,"y":74,"w":625,"h":238,"abs_x":300,"abs_y":886}" style="font-style:normal"><span bis_size="{"x":7,"y":74,"w":625,"h":238,"abs_x":300,"abs_y":886}" style="text-decoration:none">El Impuesto a la Salida de Divisas (ISD) se creó en el año 2007, en el contexto de la dolarización implementada en Ecuador en el año 2000, con fundamento en objetivos extrafiscales, como son, controlar la fuga de capitales, resguardar el equilibrio de la balanza comercial y de pagos y sostener la economía del país. Este impuesto grava a los traslados de dinero, realizadas desde el Ecuador, en cualquier forma, hacia el exterior. La tarifa del impuesto es del 5 %, con la posibilidad de que este porcentaje sea ajustado de acuerdo con las políticas del Gobierno. </span></span></span></span></span></span></span></span></span></p> <h2 bis_size="{"x":7,"y":338,"w":620,"h":32,"abs_x":300,"abs_y":1150}" class="text-align-center" style="line-height: 1.295; margin-bottom: 11px;"><span bis_size="{"x":144,"y":342,"w":346,"h":25,"abs_x":437,"abs_y":1154}" style="line-height:30px;"><span bis_size="{"x":144,"y":339,"w":346,"h":27,"abs_x":437,"abs_y":1151}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":144,"y":346,"w":346,"h":20,"abs_x":437,"abs_y":1158}" style="font-size:16px;"><span bis_size="{"x":144,"y":346,"w":346,"h":20,"abs_x":437,"abs_y":1158}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":144,"y":346,"w":346,"h":20,"abs_x":437,"abs_y":1158}"><span bis_size="{"x":144,"y":346,"w":346,"h":20,"abs_x":437,"abs_y":1158}" style="color:#000000"><span bis_size="{"x":144,"y":346,"w":346,"h":20,"abs_x":437,"abs_y":1158}" style="font-weight:700"><span bis_size="{"x":144,"y":346,"w":346,"h":20,"abs_x":437,"abs_y":1158}" style="font-style:normal"><span bis_size="{"x":144,"y":346,"w":346,"h":20,"abs_x":437,"abs_y":1158}" style="text-decoration:none">El derecho al crédito tributario del ISD</span></span></span></span></span></span></span></span></span></h2> <p bis_size="{"x":7,"y":386,"w":620,"h":218,"abs_x":300,"abs_y":1198}" style="line-height:1.295; text-align:justify; margin-bottom:11px"><span bis_size="{"x":7,"y":393,"w":625,"h":205,"abs_x":300,"abs_y":1205}" style="line-height:30px;"><span bis_size="{"x":7,"y":392,"w":625,"h":206,"abs_x":300,"abs_y":1204}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":7,"y":391,"w":625,"h":207,"abs_x":300,"abs_y":1203}" style="font-size:16px;"><span bis_size="{"x":7,"y":391,"w":625,"h":51,"abs_x":300,"abs_y":1203}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":391,"w":625,"h":51,"abs_x":300,"abs_y":1203}"><span bis_size="{"x":7,"y":391,"w":625,"h":51,"abs_x":300,"abs_y":1203}" style="color:#000000"><span bis_size="{"x":7,"y":391,"w":625,"h":51,"abs_x":300,"abs_y":1203}" style="font-weight:400"><span bis_size="{"x":7,"y":391,"w":625,"h":51,"abs_x":300,"abs_y":1203}" style="font-style:normal"><span bis_size="{"x":7,"y":391,"w":625,"h":51,"abs_x":300,"abs_y":1203}" style="text-decoration:none">Desde la creación del impuesto y en posteriores reformas, se estableció el derecho de </span></span></span></span></span></span><span bis_size="{"x":113,"y":422,"w":269,"h":20,"abs_x":406,"abs_y":1234}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":113,"y":422,"w":269,"h":20,"abs_x":406,"abs_y":1234}"><span bis_size="{"x":113,"y":422,"w":269,"h":20,"abs_x":406,"abs_y":1234}" style="color:#000000"><span bis_size="{"x":113,"y":422,"w":269,"h":20,"abs_x":406,"abs_y":1234}" style="font-weight:700"><span bis_size="{"x":113,"y":422,"w":269,"h":20,"abs_x":406,"abs_y":1234}" style="font-style:normal"><span bis_size="{"x":113,"y":422,"w":269,"h":20,"abs_x":406,"abs_y":1234}" style="text-decoration:none">usar como crédito tributario</span></span></span></span></span></span><span bis_size="{"x":7,"y":422,"w":625,"h":113,"abs_x":300,"abs_y":1234}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":422,"w":625,"h":113,"abs_x":300,"abs_y":1234}"><span bis_size="{"x":7,"y":422,"w":625,"h":113,"abs_x":300,"abs_y":1234}" style="color:#000000"><span bis_size="{"x":7,"y":422,"w":625,"h":113,"abs_x":300,"abs_y":1234}" style="font-weight:400"><span bis_size="{"x":7,"y":422,"w":625,"h":113,"abs_x":300,"abs_y":1234}" style="font-style:normal"><span bis_size="{"x":7,"y":422,"w":625,"h":113,"abs_x":300,"abs_y":1234}" style="text-decoration:none">, aplicable para el pago del impuesto a la renta del ejercicio económico corriente, los pagos realizados por concepto de ISD en la importación de materias primas, bienes de capital e insumos para la producción, incluso el derecho para </span></span></span></span></span></span><span bis_size="{"x":7,"y":516,"w":625,"h":51,"abs_x":300,"abs_y":1328}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":516,"w":625,"h":51,"abs_x":300,"abs_y":1328}"><span bis_size="{"x":7,"y":516,"w":625,"h":51,"abs_x":300,"abs_y":1328}" style="color:#000000"><span bis_size="{"x":7,"y":516,"w":625,"h":51,"abs_x":300,"abs_y":1328}" style="font-weight:700"><span bis_size="{"x":7,"y":516,"w":625,"h":51,"abs_x":300,"abs_y":1328}" style="font-style:normal"><span bis_size="{"x":7,"y":516,"w":625,"h":51,"abs_x":300,"abs_y":1328}" style="text-decoration:none">obtener la devolución de los pagos por ISD </span></span></span></span></span></span><span bis_size="{"x":7,"y":547,"w":625,"h":51,"abs_x":300,"abs_y":1359}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":547,"w":625,"h":51,"abs_x":300,"abs_y":1359}"><span bis_size="{"x":7,"y":547,"w":625,"h":51,"abs_x":300,"abs_y":1359}" style="color:#000000"><span bis_size="{"x":7,"y":547,"w":625,"h":51,"abs_x":300,"abs_y":1359}" style="font-weight:400"><span bis_size="{"x":7,"y":547,"w":625,"h":51,"abs_x":300,"abs_y":1359}" style="font-style:normal"><span bis_size="{"x":7,"y":547,"w":625,"h":51,"abs_x":300,"abs_y":1359}" style="text-decoration:none">que no hayan podido ser usados como crédito tributario, bajo ciertas condiciones.</span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":7,"y":619,"w":620,"h":250,"abs_x":300,"abs_y":1431}" style="line-height:1.295; text-align:justify; margin-bottom:11px"><span bis_size="{"x":7,"y":627,"w":625,"h":236,"abs_x":300,"abs_y":1439}" style="line-height:30px;"><span bis_size="{"x":7,"y":626,"w":625,"h":237,"abs_x":300,"abs_y":1438}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":7,"y":624,"w":625,"h":238,"abs_x":300,"abs_y":1436}" style="font-size:16px;"><span bis_size="{"x":7,"y":624,"w":625,"h":176,"abs_x":300,"abs_y":1436}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":624,"w":625,"h":176,"abs_x":300,"abs_y":1436}"><span bis_size="{"x":7,"y":624,"w":625,"h":176,"abs_x":300,"abs_y":1436}" style="color:#000000"><span bis_size="{"x":7,"y":624,"w":625,"h":176,"abs_x":300,"abs_y":1436}" style="font-weight:400"><span bis_size="{"x":7,"y":624,"w":625,"h":176,"abs_x":300,"abs_y":1436}" style="font-style:normal"><span bis_size="{"x":7,"y":624,"w":625,"h":176,"abs_x":300,"abs_y":1436}" style="text-decoration:none">El mecanismo del crédito tributario alivianó la carga tributaria de los contribuyentes, quienes se vieron en la posibilidad de compensar u obtener la devolución del impuesto. Sin embargo, este derecho se vio afectado con la sentencia 58-11-IN/22 del 12 de enero de 2022, mediante la cual la Corte Constitucional resolvió declarar la inconstitucionalidad de la Ley que lo reguló (</span></span></span></span></span></span><span bis_size="{"x":7,"y":781,"w":625,"h":51,"abs_x":300,"abs_y":1593}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":781,"w":625,"h":51,"abs_x":300,"abs_y":1593}"><span bis_size="{"x":7,"y":781,"w":625,"h":51,"abs_x":300,"abs_y":1593}" style="color:#000000"><span bis_size="{"x":7,"y":781,"w":625,"h":51,"abs_x":300,"abs_y":1593}" style="font-weight:400"><span bis_size="{"x":7,"y":781,"w":625,"h":51,"abs_x":300,"abs_y":1593}" style="font-style:normal"><span bis_size="{"x":7,"y":781,"w":625,"h":51,"abs_x":300,"abs_y":1593}" style="text-decoration:none"> Ley de Fomento Ambiental y Optimización de los Ingresos del Estado, publicada el 24 de noviembre de 2011)</span></span></span></span></span></span><span bis_size="{"x":7,"y":812,"w":625,"h":51,"abs_x":300,"abs_y":1624}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":812,"w":625,"h":51,"abs_x":300,"abs_y":1624}"><span bis_size="{"x":7,"y":812,"w":625,"h":51,"abs_x":300,"abs_y":1624}" style="color:#000000"><span bis_size="{"x":7,"y":812,"w":625,"h":51,"abs_x":300,"abs_y":1624}" style="font-weight:400"><span bis_size="{"x":7,"y":812,"w":625,"h":51,"abs_x":300,"abs_y":1624}" style="font-style:normal"><span bis_size="{"x":7,"y":812,"w":625,"h":51,"abs_x":300,"abs_y":1624}" style="text-decoration:none">, con efecto diferido hasta el 31 de diciembre de 2024. </span></span></span></span></span></span></span></span></span></p> <hr bis_size="{"x":7,"y":880,"w":620,"h":2,"abs_x":300,"abs_y":1692}" /> <h1 bis_size="{"x":7,"y":915,"w":620,"h":79,"abs_x":300,"abs_y":1727}" style="line-height:1.32; text-align:justify; margin-top:32px"><span bis_size="{"x":7,"y":917,"w":625,"h":73,"abs_x":300,"abs_y":1729}" style="line-height:30px;"><span bis_size="{"x":7,"y":915,"w":625,"h":75,"abs_x":300,"abs_y":1727}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":7,"y":929,"w":625,"h":59,"abs_x":300,"abs_y":1741}" style="font-size:16px;"><span bis_size="{"x":7,"y":929,"w":167,"h":20,"abs_x":300,"abs_y":1741}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":929,"w":167,"h":20,"abs_x":300,"abs_y":1741}"><span bis_size="{"x":7,"y":929,"w":167,"h":20,"abs_x":300,"abs_y":1741}" style="color:#000000"><span bis_size="{"x":7,"y":929,"w":167,"h":20,"abs_x":300,"abs_y":1741}" style="font-weight:700"><span bis_size="{"x":7,"y":929,"w":167,"h":20,"abs_x":300,"abs_y":1741}" style="font-style:normal"><span bis_size="{"x":7,"y":929,"w":167,"h":20,"abs_x":300,"abs_y":1741}" style="text-decoration:none">Te sugerimos leer:</span></span></span></span></span></span><span bis_size="{"x":175,"y":929,"w":5,"h":20,"abs_x":468,"abs_y":1741}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":175,"y":929,"w":5,"h":20,"abs_x":468,"abs_y":1741}"><span bis_size="{"x":175,"y":929,"w":5,"h":20,"abs_x":468,"abs_y":1741}" style="color:#000000"><span bis_size="{"x":175,"y":929,"w":5,"h":20,"abs_x":468,"abs_y":1741}" style="font-weight:400"><span bis_size="{"x":175,"y":929,"w":5,"h":20,"abs_x":468,"abs_y":1741}" style="font-style:normal"><span bis_size="{"x":175,"y":929,"w":5,"h":20,"abs_x":468,"abs_y":1741}" style="text-decoration:none"> </span></span></span></span></span></span><a bis_size="{"x":7,"y":929,"w":625,"h":59,"abs_x":300,"abs_y":1741}" href="/opinion/esg-tributacion-brasil-impuestos-verdes-filantropia-corporativa" style="text-decoration:none" target="_blank"><span bis_size="{"x":7,"y":929,"w":625,"h":59,"abs_x":300,"abs_y":1741}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":929,"w":625,"h":59,"abs_x":300,"abs_y":1741}"><span bis_size="{"x":7,"y":929,"w":625,"h":59,"abs_x":300,"abs_y":1741}" style="color:#1155cc"><span bis_size="{"x":7,"y":929,"w":625,"h":59,"abs_x":300,"abs_y":1741}" style="font-weight:700"><span bis_size="{"x":7,"y":929,"w":625,"h":59,"abs_x":300,"abs_y":1741}" style="font-style:normal"><span bis_size="{"x":7,"y":929,"w":625,"h":59,"abs_x":300,"abs_y":1741}" style="text-decoration:underline"><span bis_size="{"x":7,"y":929,"w":625,"h":59,"abs_x":300,"abs_y":1741}"><span bis_size="{"x":7,"y":929,"w":625,"h":59,"abs_x":300,"abs_y":1741}" style="text-decoration-skip-ink:none">ESG y tributación en Brasil: Los impuestos verdes frente a la filantropía corporativa</span></span></span></span></span></span></span></span></a></span></span></span></h1> <hr bis_size="{"x":7,"y":1014,"w":620,"h":2,"abs_x":300,"abs_y":1826}" /> <p bis_size="{"x":7,"y":1032,"w":620,"h":187,"abs_x":300,"abs_y":1844}"><span bis_size="{"x":7,"y":1039,"w":621,"h":173,"abs_x":300,"abs_y":1851}" style="line-height:30px;"><span bis_size="{"x":7,"y":1038,"w":621,"h":175,"abs_x":300,"abs_y":1850}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":7,"y":1037,"w":621,"h":176,"abs_x":300,"abs_y":1849}" style="font-size:16px;"><span bis_size="{"x":7,"y":1037,"w":621,"h":113,"abs_x":300,"abs_y":1849}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":1037,"w":621,"h":113,"abs_x":300,"abs_y":1849}"><span bis_size="{"x":7,"y":1037,"w":621,"h":113,"abs_x":300,"abs_y":1849}" style="color:#000000"><span bis_size="{"x":7,"y":1037,"w":621,"h":113,"abs_x":300,"abs_y":1849}" style="font-weight:400"><span bis_size="{"x":7,"y":1037,"w":621,"h":113,"abs_x":300,"abs_y":1849}" style="font-style:normal"><span bis_size="{"x":7,"y":1037,"w":621,"h":113,"abs_x":300,"abs_y":1849}" style="text-decoration:none">Por tal motivo, en la actualidad se ha producido un vacío normativo que ha generado a su vez un amplio debate. Por un lado, se sostiene que la inconstitucionalidad de la Ley no afecta al derecho al crédito tributario del ISD, pues volvería a tener vigencia la norma que originalmente lo estableció </span></span></span></span></span></span><a bis_size="{"x":7,"y":1162,"w":457,"h":20,"abs_x":300,"abs_y":1974}" href="https://app.lexis.com.ec/sistema/visualizador-norma/TRIBUTAR-LEY_REFORMATORIA_PARA_LA_EQUIDAD_TRIBUTARIA_DEL_ECUADOR" style="text-decoration:none"><span bis_size="{"x":7,"y":1162,"w":457,"h":20,"abs_x":300,"abs_y":1974}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":1162,"w":457,"h":20,"abs_x":300,"abs_y":1974}"><span bis_size="{"x":7,"y":1162,"w":457,"h":20,"abs_x":300,"abs_y":1974}" style="color:#000000"><span bis_size="{"x":7,"y":1162,"w":457,"h":20,"abs_x":300,"abs_y":1974}" style="font-weight:400"><span bis_size="{"x":7,"y":1162,"w":457,"h":20,"abs_x":300,"abs_y":1974}" style="font-style:normal"><span bis_size="{"x":7,"y":1162,"w":457,"h":20,"abs_x":300,"abs_y":1974}" style="text-decoration:none">(Ley Reformatoria para la Equidad Tributaria del Ecuador</span></span></span></span></span></span></a><span bis_size="{"x":7,"y":1162,"w":616,"h":51,"abs_x":300,"abs_y":1974}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":1162,"w":616,"h":51,"abs_x":300,"abs_y":1974}"><span bis_size="{"x":7,"y":1162,"w":616,"h":51,"abs_x":300,"abs_y":1974}" style="color:#000000"><span bis_size="{"x":7,"y":1162,"w":616,"h":51,"abs_x":300,"abs_y":1974}" style="font-weight:400"><span bis_size="{"x":7,"y":1162,"w":616,"h":51,"abs_x":300,"abs_y":1974}" style="font-style:normal"><span bis_size="{"x":7,"y":1162,"w":616,"h":51,"abs_x":300,"abs_y":1974}" style="text-decoration:none"> publicada el 29 de diciembre de 2007). </span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":7,"y":1234,"w":620,"h":93,"abs_x":300,"abs_y":2046}" style="line-height:1.295; text-align:justify; margin-bottom:11px"><span bis_size="{"x":7,"y":1242,"w":625,"h":80,"abs_x":300,"abs_y":2054}" style="line-height:30px;"><span bis_size="{"x":7,"y":1240,"w":625,"h":81,"abs_x":300,"abs_y":2052}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":7,"y":1239,"w":625,"h":82,"abs_x":300,"abs_y":2051}" style="font-size:16px;"><span bis_size="{"x":7,"y":1239,"w":625,"h":82,"abs_x":300,"abs_y":2051}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":1239,"w":625,"h":82,"abs_x":300,"abs_y":2051}"><span bis_size="{"x":7,"y":1239,"w":625,"h":82,"abs_x":300,"abs_y":2051}" style="color:#000000"><span bis_size="{"x":7,"y":1239,"w":625,"h":82,"abs_x":300,"abs_y":2051}" style="font-weight:400"><span bis_size="{"x":7,"y":1239,"w":625,"h":82,"abs_x":300,"abs_y":2051}" style="font-style:normal"><span bis_size="{"x":7,"y":1239,"w":625,"h":82,"abs_x":300,"abs_y":2051}" style="text-decoration:none">Por otro, se defiende que el efecto de la inconstitucionalidad es que, a partir del 1 de enero de 2025, el derecho al crédito tributario dejaría de tener efecto.</span></span></span></span></span></span></span></span></span></p> <h2 bis_size="{"x":7,"y":1346,"w":620,"h":32,"abs_x":300,"abs_y":2158}" style="line-height: 1.295; text-align: justify; margin-bottom: 11px;"><span bis_size="{"x":7,"y":1350,"w":383,"h":25,"abs_x":300,"abs_y":2162}" style="line-height:30px;"><span bis_size="{"x":7,"y":1348,"w":383,"h":27,"abs_x":300,"abs_y":2160}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":7,"y":1354,"w":383,"h":20,"abs_x":300,"abs_y":2166}" style="font-size:16px;"><span bis_size="{"x":7,"y":1354,"w":383,"h":20,"abs_x":300,"abs_y":2166}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":1354,"w":383,"h":20,"abs_x":300,"abs_y":2166}"><span bis_size="{"x":7,"y":1354,"w":383,"h":20,"abs_x":300,"abs_y":2166}" style="color:#000000"><span bis_size="{"x":7,"y":1354,"w":383,"h":20,"abs_x":300,"abs_y":2166}" style="font-weight:700"><span bis_size="{"x":7,"y":1354,"w":383,"h":20,"abs_x":300,"abs_y":2166}" style="font-style:normal"><span bis_size="{"x":7,"y":1354,"w":383,"h":20,"abs_x":300,"abs_y":2166}" style="text-decoration:none">Medidas emitidas por el Gobierno Nacional</span></span></span></span></span></span></span></span></span></h2> <p bis_size="{"x":7,"y":1394,"w":620,"h":93,"abs_x":300,"abs_y":2206}" style="line-height:1.295; text-align:justify; margin-bottom:11px"><span bis_size="{"x":7,"y":1401,"w":625,"h":80,"abs_x":300,"abs_y":2213}" style="line-height:30px;"><span bis_size="{"x":7,"y":1400,"w":625,"h":81,"abs_x":300,"abs_y":2212}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":7,"y":1399,"w":625,"h":82,"abs_x":300,"abs_y":2211}" style="font-size:16px;"><span bis_size="{"x":7,"y":1399,"w":625,"h":82,"abs_x":300,"abs_y":2211}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":1399,"w":625,"h":82,"abs_x":300,"abs_y":2211}"><span bis_size="{"x":7,"y":1399,"w":625,"h":82,"abs_x":300,"abs_y":2211}" style="color:#000000"><span bis_size="{"x":7,"y":1399,"w":625,"h":82,"abs_x":300,"abs_y":2211}" style="font-weight:400"><span bis_size="{"x":7,"y":1399,"w":625,"h":82,"abs_x":300,"abs_y":2211}" style="font-style:normal"><span bis_size="{"x":7,"y":1399,"w":625,"h":82,"abs_x":300,"abs_y":2211}" style="text-decoration:none">En el contexto indicado, el Gobierno Nacional ha emitido normativa con vigencia a partir del 1 de enero de 2025. Estas medidas consisten en la disminución de la tarifa del ISD para las siguientes importaciones de bienes:</span></span></span></span></span></span></span></span></span></p> <ul bis_size="{"x":7,"y":1503,"w":620,"h":218,"abs_x":300,"abs_y":2315}"> <li aria-level="1" bis_size="{"x":47,"y":1503,"w":540,"h":93,"abs_x":340,"abs_y":2315}" style="list-style-type:disc"><span bis_size="{"x":47,"y":1510,"w":521,"h":80,"abs_x":340,"abs_y":2322}" style="line-height:30px;"><span bis_size="{"x":47,"y":1509,"w":521,"h":81,"abs_x":340,"abs_y":2321}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":47,"y":1508,"w":521,"h":82,"abs_x":340,"abs_y":2320}" style="font-size:16px;"><span bis_size="{"x":47,"y":1508,"w":521,"h":82,"abs_x":340,"abs_y":2320}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":47,"y":1508,"w":521,"h":82,"abs_x":340,"abs_y":2320}"><span bis_size="{"x":47,"y":1508,"w":521,"h":82,"abs_x":340,"abs_y":2320}" style="color:#000000"><span bis_size="{"x":47,"y":1508,"w":521,"h":82,"abs_x":340,"abs_y":2320}" style="font-weight:400"><span bis_size="{"x":47,"y":1508,"w":521,"h":82,"abs_x":340,"abs_y":2320}" style="font-style:normal"><span bis_size="{"x":47,"y":1508,"w":521,"h":82,"abs_x":340,"abs_y":2320}" style="text-decoration:none">Tarifa del 0 % del ISD durante el primer trimestre de 2025 para las subpartidas arancelarias determinadas en un listado que expedirá el Gobierno;</span></span></span></span></span></span></span></span></span></li> <li aria-level="1" bis_size="{"x":47,"y":1596,"w":540,"h":62,"abs_x":340,"abs_y":2408}" style="list-style-type:disc"><span bis_size="{"x":47,"y":1604,"w":540,"h":48,"abs_x":340,"abs_y":2416}" style="line-height:30px;"><span bis_size="{"x":47,"y":1603,"w":540,"h":50,"abs_x":340,"abs_y":2415}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":47,"y":1601,"w":540,"h":51,"abs_x":340,"abs_y":2413}" style="font-size:16px;"><span bis_size="{"x":47,"y":1601,"w":540,"h":51,"abs_x":340,"abs_y":2413}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":47,"y":1601,"w":540,"h":51,"abs_x":340,"abs_y":2413}"><span bis_size="{"x":47,"y":1601,"w":540,"h":51,"abs_x":340,"abs_y":2413}" style="color:#000000"><span bis_size="{"x":47,"y":1601,"w":540,"h":51,"abs_x":340,"abs_y":2413}" style="font-weight:400"><span bis_size="{"x":47,"y":1601,"w":540,"h":51,"abs_x":340,"abs_y":2413}" style="font-style:normal"><span bis_size="{"x":47,"y":1601,"w":540,"h":51,"abs_x":340,"abs_y":2413}" style="text-decoration:none">Tarifa del 0 % del ISD para todo el año 2025, para las subpartidas arancelarias del sector farmacéutico;</span></span></span></span></span></span></span></span></span></li> <li aria-level="1" bis_size="{"x":47,"y":1659,"w":540,"h":62,"abs_x":340,"abs_y":2471}" style="list-style-type:disc"><span bis_size="{"x":47,"y":1666,"w":510,"h":48,"abs_x":340,"abs_y":2478}" style="line-height:30px;"><span bis_size="{"x":47,"y":1665,"w":510,"h":50,"abs_x":340,"abs_y":2477}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":47,"y":1664,"w":510,"h":51,"abs_x":340,"abs_y":2476}" style="font-size:16px;"><span bis_size="{"x":47,"y":1664,"w":510,"h":51,"abs_x":340,"abs_y":2476}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":47,"y":1664,"w":510,"h":51,"abs_x":340,"abs_y":2476}"><span bis_size="{"x":47,"y":1664,"w":510,"h":51,"abs_x":340,"abs_y":2476}" style="color:#000000"><span bis_size="{"x":47,"y":1664,"w":510,"h":51,"abs_x":340,"abs_y":2476}" style="font-weight:400"><span bis_size="{"x":47,"y":1664,"w":510,"h":51,"abs_x":340,"abs_y":2476}" style="font-style:normal"><span bis_size="{"x":47,"y":1664,"w":510,"h":51,"abs_x":340,"abs_y":2476}" style="text-decoration:none">Tarifa del 2,5 % a partir de abril de 2025, para las subpartidas arancelarias de los demás sectores productivos.</span></span></span></span></span></span></span></span></span></li> </ul> <p bis_size="{"x":7,"y":1736,"w":620,"h":62,"abs_x":300,"abs_y":2548}" style="line-height:1.295; text-align:justify; margin-bottom:11px"><span bis_size="{"x":7,"y":1744,"w":625,"h":48,"abs_x":300,"abs_y":2556}" style="line-height:30px;"><span bis_size="{"x":7,"y":1743,"w":625,"h":50,"abs_x":300,"abs_y":2555}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":7,"y":1741,"w":625,"h":51,"abs_x":300,"abs_y":2553}" style="font-size:16px;"><span bis_size="{"x":7,"y":1741,"w":625,"h":51,"abs_x":300,"abs_y":2553}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":1741,"w":625,"h":51,"abs_x":300,"abs_y":2553}"><span bis_size="{"x":7,"y":1741,"w":625,"h":51,"abs_x":300,"abs_y":2553}" style="color:#000000"><span bis_size="{"x":7,"y":1741,"w":625,"h":51,"abs_x":300,"abs_y":2553}" style="font-weight:400"><span bis_size="{"x":7,"y":1741,"w":625,"h":51,"abs_x":300,"abs_y":2553}" style="font-style:normal"><span bis_size="{"x":7,"y":1741,"w":625,"h":51,"abs_x":300,"abs_y":2553}" style="text-decoration:none">En todos los casos, las subpartidas arancelarias estarán taxativamente determinadas en un listado que emitirá el Gobierno.</span></span></span></span></span></span></span></span></span></p> <hr bis_size="{"x":7,"y":1810,"w":620,"h":2,"abs_x":300,"abs_y":2622}" /> <h1 bis_size="{"x":7,"y":1844,"w":620,"h":79,"abs_x":300,"abs_y":2656}" style="line-height:1.32; text-align:justify; margin-top:32px"><span bis_size="{"x":7,"y":1847,"w":625,"h":73,"abs_x":300,"abs_y":2659}" style="line-height:30px;"><span bis_size="{"x":7,"y":1844,"w":625,"h":75,"abs_x":300,"abs_y":2656}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":7,"y":1858,"w":625,"h":59,"abs_x":300,"abs_y":2670}" style="font-size:16px;"><span bis_size="{"x":7,"y":1858,"w":177,"h":20,"abs_x":300,"abs_y":2670}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":1858,"w":177,"h":20,"abs_x":300,"abs_y":2670}"><span bis_size="{"x":7,"y":1858,"w":177,"h":20,"abs_x":300,"abs_y":2670}" style="color:#000000"><span bis_size="{"x":7,"y":1858,"w":177,"h":20,"abs_x":300,"abs_y":2670}" style="font-weight:700"><span bis_size="{"x":7,"y":1858,"w":177,"h":20,"abs_x":300,"abs_y":2670}" style="font-style:normal"><span bis_size="{"x":7,"y":1858,"w":177,"h":20,"abs_x":300,"abs_y":2670}" style="text-decoration:none">Puede interesarte: </span></span></span></span></span></span><a bis_size="{"x":7,"y":1858,"w":625,"h":59,"abs_x":300,"abs_y":2670}" href="/opinion/beneficios-tributarios-vigentes-peru-inversiones-investigacion-desarrollo-innovacion" style="text-decoration:none" target="_blank"><span bis_size="{"x":7,"y":1858,"w":625,"h":59,"abs_x":300,"abs_y":2670}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":1858,"w":625,"h":59,"abs_x":300,"abs_y":2670}"><span bis_size="{"x":7,"y":1858,"w":625,"h":59,"abs_x":300,"abs_y":2670}" style="color:#1155cc"><span bis_size="{"x":7,"y":1858,"w":625,"h":59,"abs_x":300,"abs_y":2670}" style="font-weight:700"><span bis_size="{"x":7,"y":1858,"w":625,"h":59,"abs_x":300,"abs_y":2670}" style="font-style:normal"><span bis_size="{"x":7,"y":1858,"w":625,"h":59,"abs_x":300,"abs_y":2670}" style="text-decoration:underline"><span bis_size="{"x":7,"y":1858,"w":625,"h":59,"abs_x":300,"abs_y":2670}"><span bis_size="{"x":7,"y":1858,"w":625,"h":59,"abs_x":300,"abs_y":2670}" style="text-decoration-skip-ink:none">¿Cuáles beneficios tributarios están vigentes en Perú respecto a las inversiones en I+D+i?</span></span></span></span></span></span></span></span></a></span></span></span></h1> <hr bis_size="{"x":7,"y":1944,"w":620,"h":2,"abs_x":300,"abs_y":2756}" /> <h2 bis_size="{"x":7,"y":1965,"w":620,"h":65,"abs_x":300,"abs_y":2777}" class="text-align-center" style="line-height: 1.295; margin-bottom: 11px;"><span bis_size="{"x":56,"y":1969,"w":528,"h":57,"abs_x":349,"abs_y":2781}" style="line-height:30px;"><span bis_size="{"x":56,"y":1966,"w":528,"h":60,"abs_x":349,"abs_y":2778}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":56,"y":1972,"w":528,"h":52,"abs_x":349,"abs_y":2784}" style="font-size:16px;"><span bis_size="{"x":56,"y":1972,"w":528,"h":52,"abs_x":349,"abs_y":2784}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":56,"y":1972,"w":528,"h":52,"abs_x":349,"abs_y":2784}"><span bis_size="{"x":56,"y":1972,"w":528,"h":52,"abs_x":349,"abs_y":2784}" style="color:#000000"><span bis_size="{"x":56,"y":1972,"w":528,"h":52,"abs_x":349,"abs_y":2784}" style="font-weight:700"><span bis_size="{"x":56,"y":1972,"w":528,"h":52,"abs_x":349,"abs_y":2784}" style="font-style:normal"><span bis_size="{"x":56,"y":1972,"w":528,"h":52,"abs_x":349,"abs_y":2784}" style="text-decoration:none">Situación actual del derecho al crédito tributario del ISD y perspectivas futuras</span></span></span></span></span></span></span></span></span></h2> <p bis_size="{"x":7,"y":2045,"w":620,"h":312,"abs_x":300,"abs_y":2857}" style="line-height:1.295; text-align:justify; margin-bottom:11px"><span bis_size="{"x":7,"y":2052,"w":625,"h":298,"abs_x":300,"abs_y":2864}" style="line-height:30px;"><span bis_size="{"x":7,"y":2051,"w":625,"h":300,"abs_x":300,"abs_y":2863}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":7,"y":2050,"w":625,"h":301,"abs_x":300,"abs_y":2862}" style="font-size:16px;"><span bis_size="{"x":7,"y":2050,"w":625,"h":82,"abs_x":300,"abs_y":2862}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":2050,"w":625,"h":82,"abs_x":300,"abs_y":2862}"><span bis_size="{"x":7,"y":2050,"w":625,"h":82,"abs_x":300,"abs_y":2862}" style="color:#000000"><span bis_size="{"x":7,"y":2050,"w":625,"h":82,"abs_x":300,"abs_y":2862}" style="font-weight:400"><span bis_size="{"x":7,"y":2050,"w":625,"h":82,"abs_x":300,"abs_y":2862}" style="font-style:normal"><span bis_size="{"x":7,"y":2050,"w":625,"h":82,"abs_x":300,"abs_y":2862}" style="text-decoration:none">El artículo 82 de la Constitución de la República del Ecuador consagra el derecho a la seguridad jurídica, que se fundamenta en el respeto a la Constitución y en la existencia </span></span></span></span></span></span><span bis_size="{"x":7,"y":2112,"w":625,"h":51,"abs_x":300,"abs_y":2924}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":2112,"w":625,"h":51,"abs_x":300,"abs_y":2924}"><span bis_size="{"x":7,"y":2112,"w":625,"h":51,"abs_x":300,"abs_y":2924}" style="color:#000000"><span bis_size="{"x":7,"y":2112,"w":625,"h":51,"abs_x":300,"abs_y":2924}" style="font-weight:700"><span bis_size="{"x":7,"y":2112,"w":625,"h":51,"abs_x":300,"abs_y":2924}" style="font-style:normal"><span bis_size="{"x":7,"y":2112,"w":625,"h":51,"abs_x":300,"abs_y":2924}" style="text-decoration:none">de normas jurídicas previas, claras, públicas y aplicadas</span></span></span></span></span></span><span bis_size="{"x":7,"y":2144,"w":625,"h":207,"abs_x":300,"abs_y":2956}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":2144,"w":625,"h":207,"abs_x":300,"abs_y":2956}"><span bis_size="{"x":7,"y":2144,"w":625,"h":207,"abs_x":300,"abs_y":2956}" style="color:#000000"><span bis_size="{"x":7,"y":2144,"w":625,"h":207,"abs_x":300,"abs_y":2956}" style="font-weight:400"><span bis_size="{"x":7,"y":2144,"w":625,"h":207,"abs_x":300,"abs_y":2956}" style="font-style:normal"><span bis_size="{"x":7,"y":2144,"w":625,"h":207,"abs_x":300,"abs_y":2956}" style="text-decoration:none"> por las autoridades competentes. En el tema que nos ocupa, es evidente la necesidad urgente de una respuesta clara del Estado ecuatoriano frente al vacío jurídico en el que nos encontramos, con respecto al derecho al crédito tributario del ISD. Si bien se ha anunciado una disminución de la tarifa, en diferentes medidas y para ciertos sectores, no ha existido una expresión clara sobre la vigencia o no de este derecho a partir de enero de 2025. </span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":7,"y":2372,"w":620,"h":218,"abs_x":300,"abs_y":3184}" style="line-height:1.295; text-align:justify; margin-bottom:11px"><span bis_size="{"x":7,"y":2380,"w":625,"h":205,"abs_x":300,"abs_y":3192}" style="line-height:30px;"><span bis_size="{"x":7,"y":2379,"w":625,"h":206,"abs_x":300,"abs_y":3191}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":7,"y":2377,"w":625,"h":207,"abs_x":300,"abs_y":3189}" style="font-size:16px;"><span bis_size="{"x":7,"y":2377,"w":625,"h":207,"abs_x":300,"abs_y":3189}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":2377,"w":625,"h":207,"abs_x":300,"abs_y":3189}"><span bis_size="{"x":7,"y":2377,"w":625,"h":207,"abs_x":300,"abs_y":3189}" style="color:#000000"><span bis_size="{"x":7,"y":2377,"w":625,"h":207,"abs_x":300,"abs_y":3189}" style="font-weight:400"><span bis_size="{"x":7,"y":2377,"w":625,"h":207,"abs_x":300,"abs_y":3189}" style="font-style:normal"><span bis_size="{"x":7,"y":2377,"w":625,"h":207,"abs_x":300,"abs_y":3189}" style="text-decoration:none">Por otro lado, es claro que la industria nacional se vería afectada si se grava con el ISD a los pagos efectuados por las importaciones de materias primas, insumos o bienes de capital, necesarios para procesos productivos que se realizan en el Ecuador. Por este motivo, el derecho al crédito tributario del ISD y su devolución es un mecanismo que en el transcurso de los años ha demostrado cierta efectividad, tanto para el Gobierno como para el sector productivo.</span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":7,"y":2606,"w":620,"h":218,"abs_x":300,"abs_y":3418}" style="line-height:1.295; text-align:justify; margin-bottom:11px"><span bis_size="{"x":7,"y":2614,"w":625,"h":205,"abs_x":300,"abs_y":3426}" style="line-height:30px;"><span bis_size="{"x":7,"y":2612,"w":625,"h":206,"abs_x":300,"abs_y":3424}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":7,"y":2611,"w":625,"h":207,"abs_x":300,"abs_y":3423}" style="font-size:16px;"><span bis_size="{"x":7,"y":2611,"w":625,"h":207,"abs_x":300,"abs_y":3423}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":2611,"w":625,"h":207,"abs_x":300,"abs_y":3423}"><span bis_size="{"x":7,"y":2611,"w":625,"h":207,"abs_x":300,"abs_y":3423}" style="color:#000000"><span bis_size="{"x":7,"y":2611,"w":625,"h":207,"abs_x":300,"abs_y":3423}" style="font-weight:400"><span bis_size="{"x":7,"y":2611,"w":625,"h":207,"abs_x":300,"abs_y":3423}" style="font-style:normal"><span bis_size="{"x":7,"y":2611,"w":625,"h":207,"abs_x":300,"abs_y":3423}" style="text-decoration:none">En la actualidad, si se llegara a entender que se ha eliminado este derecho y que, en su reemplazo, se ha establecido una reducción parcial de la tarifa, el ISD se sentirá como una carga efectiva y real para los importadores. Ciertamente, a partir de enero de 2025, el ISD pagado, incluso con una tarifa reducida, se convertirá en un ingreso permanente para el Estado y en un costo para el contribuyente, que no será susceptible de compensación o devolución.  </span></span></span></span></span></span></span></span></span></p> <p bis_size="{"x":7,"y":2840,"w":620,"h":312,"abs_x":300,"abs_y":3652}" style="line-height:1.295; text-align:justify; margin-bottom:11px"><span bis_size="{"x":7,"y":2847,"w":625,"h":298,"abs_x":300,"abs_y":3659}" style="line-height:30px;"><span bis_size="{"x":7,"y":2846,"w":625,"h":300,"abs_x":300,"abs_y":3658}" style="font-family:Verdana,Geneva,sans-serif;"><span bis_size="{"x":7,"y":2845,"w":625,"h":301,"abs_x":300,"abs_y":3657}" style="font-size:16px;"><span bis_size="{"x":7,"y":2845,"w":625,"h":270,"abs_x":300,"abs_y":3657}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":2845,"w":625,"h":270,"abs_x":300,"abs_y":3657}"><span bis_size="{"x":7,"y":2845,"w":625,"h":270,"abs_x":300,"abs_y":3657}" style="color:#000000"><span bis_size="{"x":7,"y":2845,"w":625,"h":270,"abs_x":300,"abs_y":3657}" style="font-weight:400"><span bis_size="{"x":7,"y":2845,"w":625,"h":270,"abs_x":300,"abs_y":3657}" style="font-style:normal"><span bis_size="{"x":7,"y":2845,"w":625,"h":270,"abs_x":300,"abs_y":3657}" style="text-decoration:none">El ISD es un impuesto que tiene objetivos extrafiscales, de naturaleza reguladora. No es un impuesto cuya finalidad sea recaudatoria. En tal virtud, así como se han ido creando normas para evitar que el ISD, por ejemplo, afecte a las inversiones extranjeras o aumente el valor del financiamiento externo, es fundamental que, en el caso que analizamos, se establezcan medidas claras y precisas para evitar que se eleve el costo de bienes que son necesarios para la realización de procesos productivos en el país. La restitución en la normativa ecuatoriana del derecho al crédito tributario del ISD definitivamente es uno de estos mecanismos.</span></span></span></span></span></span><br bis_size="{"x":520,"y":3095,"w":0,"h":20,"abs_x":813,"abs_y":3907}" /> <span bis_size="{"x":7,"y":3126,"w":16,"h":20,"abs_x":300,"abs_y":3938}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":7,"y":3126,"w":16,"h":20,"abs_x":300,"abs_y":3938}"><span bis_size="{"x":7,"y":3126,"w":16,"h":20,"abs_x":300,"abs_y":3938}" style="color:#000000"><span bis_size="{"x":7,"y":3126,"w":16,"h":20,"abs_x":300,"abs_y":3938}" style="font-weight:700"><span bis_size="{"x":7,"y":3126,"w":16,"h":20,"abs_x":300,"abs_y":3938}" style="font-style:italic"><span bis_size="{"x":7,"y":3126,"w":16,"h":20,"abs_x":300,"abs_y":3938}" style="text-decoration:none">*</span></span></span></span></span></span><span bis_size="{"x":24,"y":3126,"w":499,"h":20,"abs_x":317,"abs_y":3938}" style="font-variant: normal; white-space: pre-wrap;"><span bis_size="{"x":24,"y":3126,"w":499,"h":20,"abs_x":317,"abs_y":3938}"><span bis_size="{"x":24,"y":3126,"w":499,"h":20,"abs_x":317,"abs_y":3938}" style="color:#000000"><span bis_size="{"x":24,"y":3126,"w":499,"h":20,"abs_x":317,"abs_y":3938}" style="font-weight:400"><span bis_size="{"x":24,"y":3126,"w":499,"h":20,"abs_x":317,"abs_y":3938}" style="font-style:italic"><span bis_size="{"x":24,"y":3126,"w":499,"h":20,"abs_x":317,"abs_y":3938}" style="text-decoration:none"><a bis_size="{"x":24,"y":3126,"w":85,"h":20,"abs_x":317,"abs_y":3938}" href="/abogado/diego-pino-roditti" target="_blank">Diego Pino</a> es socio del área tributaria de<a bis_size="{"x":355,"y":3126,"w":162,"h":20,"abs_x":648,"abs_y":3938}" href="/bustamante-fabara-ecuador" target="_blank"> Bustamante Fabara</a>.</span></span></span></span></span></span></span></span></span></p> </div> <section class="field field--name-comment field--type-comment field--label-hidden comment-wrapper"> <h2 class="title comment-form__title">Add new comment</h2> <drupal-render-placeholder callback="comment.lazy_builders:renderForm" arguments="0=node&1=123924&2=comment&3=comment" token="3cbz1uOjHuH9jlHY1g_r4-dlQUDs6Zw27mC5FQ2f69U"></drupal-render-placeholder> </section> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="/opinion/derecho-al-credito-tributario-del-impuesto-la-salida-de-divisas-cambios-y-perspectivas-para" data-a2a-title="Derecho al crédito tributario del Impuesto a la Salida de Divisas: Cambios y perspectivas para 2025"><p style="font-size: 16px;margin-top: 2%; font-weight: bold;">Compartir en RRSS</p><div class="a2a_kit a2a_kit_size_32 a2a_default_style"><a class="a2a_button_facebook"></a><a class="a2a_button_linkedin"></a><a class="a2a_button_twitter"><img src="/sites/default/files/media-icons/icon-twitterx-color.svg" border="0" alt="X" style="width:38px; height:38px" /></a><a class="a2a_button_whatsapp"></a></div></span><hr /><i>Para recibir nuestro boletín diario,<br /><a href="/menu-de-boletines" target="_blank">¡suscríbete aquí!</a></i> <div class="field field--name-field-empresas-involucradas field--type-entity-reference-revisions field--label-above"> <div class="field__label">Empresas involucradas</div> <div class="field__items"> <div class="field__item"><div class="paragraph-formatter"><div class="paragraph-info"></div> <div class="paragraph-summary"><div class="paragraphs-collapsed-description"></div></div> </div> </div> </div> </div> <div class="field field--name-field-operacion-secundaria field--type-boolean field--label-above"> <div class="field__label">Operacion secundaria</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-operacion-principal field--type-boolean field--label-above"> <div class="field__label">Operación Principal</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-publicacion-desde-br field--type-boolean field--label-above"> <div class="field__label">Publicacion desde el portal BR</div> <div class="field__item">Off</div> </div> <a href="/taxonomy/term/326" hreflang="en">Ecuador</a>, <a href="/taxonomy/term/4003" hreflang="en">Derecho Tributario</a>, <a href="/taxonomy/term/4269" hreflang="en">impuesto a la salida de divisas</a>, <a href="/etiqueta/creditos-fiscales" hreflang="en">créditos fiscales</a> <div class="field field--name-field-noticia-principal field--type-boolean field--label-above"> <div class="field__label">Noticia Principal</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-bloque-de-4-noticias field--type-boolean field--label-above"> <div class="field__label">Bloque de 4 Noticias (debajo de la noticia principal)</div> <div class="field__item">On</div> </div> <div class="field field--name-field-activar-mow-player field--type-boolean field--label-above"> <div class="field__label">Activar Mow Player</div> <div class="field__item">No</div> </div> Tue, 17 Dec 2024 19:01:33 +0000 Ingrid Rojas 123924 at Consultas fiscales inmobiliarias en Brasil 5l1p3n dilemas y peligros de preguntas limitantes /opinion/consultas-fiscales-inmobiliarias-brasil-dilemas-peligros <span class="field field--name-title field--type-string field--label-hidden">Consultas fiscales inmobiliarias en Brasil: dilemas y peligros de preguntas limitantes</span> <div class="field field--name-field-subtitle field--type-string field--label-hidden field__item">La mala formulación de una consulta genera una respuesta limitada y distorsionada y coloca a otros contribuyentes en un dilema respecto de la aplicabilidad de la respuesta a su caso.</div> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="//32" typeof="schema:Person" property="schema:name" datatype="" xml:lang="">Redacción Lexlatin</span></span> <span class="field field--name-created field--type-created field--label-hidden">Tue, 30/07/2024 - 18:36</span> <div class="field__item"> <img fetchpriority="high" src="/sites/default/files/2024-07/construccion_obra_unsplash_thatselby_1_0.jpg" width="690" height="554" alt="El condominio de lotes en sí mismo es un tipo de desarrollo inmobiliario, en que el empresario promueve la división del terreno preexistente en unidades autónomas./ Unsplash - Thatselby." typeof="foaf:Image" /> </div> <div class="field field--name-field-autor-del-articulo-de-opin field--type-string field--label-inline"> <div class="field__label">Autor del artículo de opinión</div> <div class="field__item">Alexandre Tadeu Navarro*</div> </div> <div class="field field--name-field-foto-autor-del-articulo-de field--type-image field--label-hidden field__item"> <img src="/sites/default/files/styles/280x280/public/2024-07/Alexandre%20Tadeu%20opini%C3%B3n.jpg?itok=AX6SXpva" width="280" height="280" alt="Alexandre Tadeu Navarro*" typeof="foaf:Image" class="image-style-_80x280" /> </div> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Las consultas tributarias buscan obtener respuestas objetivas de las autoridades sobre situaciones específicas para evitar discusiones posteriores con la inspección. Las respuestas son vinculantes y generan estabilización de la relación tributaria.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Las autoridades tributarias publican periódicamente las respuestas a las consultas y estas sirven como parámetro para otros contribuyentes, pero no son vinculantes para terceros.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Sin embargo, surgen dilemas cuando la situación específica de un contribuyente no es exactamente igual a la que generó la consulta publicada o, peor aún, cuando la consulta fue muy restringida y obtuvo una respuesta limitada por parte de las autoridades tributarias. Este tipo de respuestas solo responden lo que le fue consultado, sin extensiones ni especulaciones.</span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><strong>Más sobre consultas: <a href="/opinion/criptoactivo-tributa-como-inversion-financiera-hacienda-federal-brasil" target="_blank">El criptoactivo tributa como inversión financiera según la Hacienda Federal de Brasil</a></strong></span></span></span></p> <hr /> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Este es uno de los riesgos potenciales de las consultas mal formuladas, generando una respuesta limitada y distorsionada a otros negocios y condiciones económicas similares, colocando a otros contribuyentes en un dilema respecto de la aplicabilidad de la respuesta a su caso.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">En el mundo fiscal nacional las respuestas más famosas de las autoridades fiscales están en las Soluciones de Consulta de la Coordinación del Sistema Tributario (SC Cosit), de la Receita Federal de Brasil, con efecto vinculante, armonizador y unificador de la comprensión de la RFB.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Una SC Cosit es realmente muy útil y esclarecedora cuando la consulta tenga alcance y profundidad adecuados, de lo contrario, existe el riesgo de querer ver/asumir el todo basándose en una sola parte, como en la historia de los ciegos describiendo un elefante.</span></span></span></span></span></span></span></span></p> <h2 style="line-height: 1.38;"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><strong><font color="#000000"><span style="white-space-collapse: preserve;">Confusión de conceptos </span></font></strong></span></span></span></h2> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Uno de los casos más recientes con este efecto deletéreo de la pregunta limitante ocurrió con SC Cosit 24/2023, refiriéndose a la posibilidad de una opción fiscal para RET (Régimen Fiscal Especial) de un proyecto inmobiliario en el que había dudas sobre la equivalencia a un desarrollo inmobiliario.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">El caso concreto es un excelente ejemplo de la confusión de conceptos por parte de los contribuyentes y autoridades tributarias, generando respuestas igualmente confusas y que dejan más dudas e inseguridad que una solución real.</span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><strong>Te sugerimos leer: <a href="/opinion/resolucion-9432024-voto-calidad-consejo-istrativo-recursos-fiscales" target="_blank">Resolución 943/2024: Una actualización del voto de calidad del Consejo istrativo de Recursos Fiscales brasileño</a></strong></span></span></span></p> <hr /> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">En este caso, el contribuyente habría desarrollado una empresa bajo el régimen tipo de desarrollo inmobiliario de un condominio de lotes, haciendo referencia a la base jurídica del <strong>art. 1.358-A</strong> del Código Civil (<strong>Ley 10.406/2002</strong>), con la redacción dada por la <strong>Ley 13.465/2017</strong>, incluso sin las adiciones aportadas por la <strong>Ley 14.382/2022</strong>. </span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">La consultora informa que, además, ha aprobado proyectos para la respectiva construcción de viviendas en los lotes resultantes de la constitución y los habría puesto a disposición de los adquirentes.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">El contribuyente vinculó su razonamiento a una interpretación del "parágrafo 3 del artículo 2º de la <strong>IN/RFB 1.435/2013</strong>, que al momento de la consulta regulaba la RET. Esta base jurídica, sin embargo, afecta a las empresas de bienes inmuebles para la subdivisión de terrenos, desarrollados en forma de subdivisión con la venta de lotes vinculados a la construcción, comenzando ahí la confusión.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Constitución de lote en condominio, venta ligada de lote (con origen en subdivisión de terreno por subdivisión) y construcción y condominio de construcción (cuando la obra es contratada directamente por los condominios dueños de la fracción del terreno) son tres situaciones jurídicas completamente diferentes, con legislación propia, aunque los tres tipos actualmente pueden optar por RET, luego regulado por la IN/RFB 1.435/13, vigente al momento de la consulta, y que, en este aspecto no fueron modificados en la vigente IN/RFB 2.179/24 (publicada el 03/05/2024).</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Si bien se trata de un desarrollo inmobiliario de un condominio de lotes, existió la provisión de un proyecto aprobado para la construcción posterior de casas, solo como atractivo comercial, sin cambiar la naturaleza de la empresa como incorporación de lotes en condominio. El error surgió del intento frustrado al justificar la solicitud de consulta por un tratamiento similar a una empresa desarrollada en los términos del art. 68 de la Ley 4.591/64, que es una de las hipótesis permitidas a optar por el RET (entonces previsto en el parágrafo 3, del art. 2, de la IN/RFB 1.435/13 y mantenida en el actual parágrafo 3, del art. 2 de la IN/RFB 2.179/24). El artículo 68 no es la regla que detalla un condominio de lotes, cabe destacar, pero una división del terreno por fraccionamiento, con la normalización de viviendas, mediante la venta vinculada de la construcción, que existía desde la redacción original de la Ley 4.591/64.</span></span></span></span></span></span></span></span></p> <hr /> <p class="text-align-center"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><a href="/menu-de-boletines" target="_blank"><strong>Suscríbete a nuestros boletines</strong></a></span></span></span></p> <hr /> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">El condominio de lotes en sí mismo es un tipo de desarrollo inmobiliario en que el empresario promueve la división del terreno preexistente en unidades autónomas, que son los lotes a vender, que constituyen el área privada en el que cada condominio puede construir su propia casa, con las áreas comunes formadas por infraestructura de , como calles internas, zonas de ocio, técnicas, etc. </span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">A pesar de haber sido utilizada durante décadas en algunos estados, la disposición legal expresa de esta modalidad es realmente reciente, a partir de la creación del artículo 1.358-A del Código Civil, en parte por la <strong>Ley 13.465/2017</strong> y por la <strong>Ley 14.382/2022</strong>, habiendo establecido esta última claramente igual tratamiento definitivo como promoción inmobiliaria.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Aunque se detalla aquí de manera superficial, ya se puede ver claramente las diferencias entre tipos de negocio inmobiliario.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">A los efectos de nuestro análisis, nos centraremos exclusivamente en condominio de lotes y al no existir vinculación de este tipo de negocio con la interpretación restrictiva de la SC Cosit 24/23.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">IN 2.179/24 es el actual reglamento de condiciones y procedimientos para optar al RET, creado por la Ley 10.931/2004. Antes de él, y con idéntico contenido en el aparte que aquí importa, IN 474/2004, 689/2006, 934/2009 y 1.435/13. Todos ellos reflejaron en su texto el contexto legal vigente en ese momento, en lo que respecta a la clasificación de los desarrollos inmobiliarios, según lo estipulado en la Ley 4.591/64, obviamente con las modificaciones y adiciones promulgadas el 30 diciembre de 2013, cuando se publicó la IN 1.435, vigente al momento de dicha consulta.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Evidentemente la autoridad istrativa no pudo responder a la consulta formulada en desacuerdo con el texto de su norma interna que regulaba el tema. De ahí el segundo problema relacionado con el contenido de la SC Cosit 24/23, ya que en el momento de IN 1.435/13 todavía no había una legislación sobre desarrollo inmobiliario mediante condominio de lotes.</span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><strong>También puedes leer: <a href="/opinion/reforma-fiscal-brasil-oportunidades-empresas" target="_blank">Reforma fiscal en Brasil: cambios (y oportunidades) para las empresas</a></strong></span></span></span></p> <hr /> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Surgió, como se ve, en 2017 y recién en 2022 en su versión completa, aunque su uso práctico ya existía en parte del país.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">La Ley 4.591/64 establece los ritos que deben seguirse para producir unidades inmobiliarias autónomas, compuestas por fracciones de terreno y respectivas adhesiones construidas, requiriendo únicamente que el contenido final de la unidad autónoma vendida al comprador cumple con el memorial de constitución registrada, incluso en lo que respecta a las áreas comunes del edificio condominio establecidas al finalizar la obra, sin ninguna imposición o previsión sobre la naturaleza o usos de estas construcciones.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Por otra parte, el contenido del SC Cosit 24/23, especialmente en su punto 22, sugiere que la RFB considere incorporación solo aquellas operaciones inmobiliarias cuyo producto final son unidades autónomas prefabricadas para uso del comprador, excluyendo el condominio de lotes, en el que el desarrollo inmobiliario promueve la construcción de edificios únicamente en zonas comunes, siendo responsabilidad del comprador, tras la entrega definitiva de la unidad autónoma que le pertenece, la construcción adicional de lo que desee para su uso privado. Esta restricción no tiene sustento legal.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">De hecho, a pesar de algunas secciones de contenido dudoso y complejo, el SC Cosit 24/23 establece un límite claro a los hitos temporales de la situación, contextualizando la imposibilidad de opción ante el cambio de Ley 14.382/2022, con la consecuencia lógica de que la opción se volvió posible después de los cambios introducidos por esa ley, incluso para empresas estructuradas de conformidad con el art. 68 de la Ley 4.591/64 que, como detallamos anteriormente, no son condominios de lotes y fueron discutidos innecesaria e indebidamente por el contribuyente.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Es probable que toda la confusión surja de que la Ley 14.382/2022 también ha introducido cambios en el art. 1.358-A, del Código Civil que, efectivamente, trata del condominio de lotes, aunque no existe conexión jurídica real.</span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><strong>Tal vez te interese: </strong><a href="/opinion/regular-big-tech-resoluciones-tse" target="_blank"><strong>Los riesgos de utilizar resoluciones del TSE para regular las Big Tech</strong></a></span></span></span></p> <hr /> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Una lectura clara de las normas jurídicas vigentes permite, sin lugar a dudas o limitación, la opción por RET para promociones inmobiliarias destinadas a la construcción de condominios de lotes. Asimismo, no existe inconsistencia lógica o formal de esta conclusión en relación con el contenido del SC Cosit 24/23, cuyo objeto de análisis era diferente y otro también era el contexto normativo del momento bajo su consideración y edición. Estas observaciones en nada cambiaron debido al hecho de que SC Cosit 24/23 tenía sus conclusiones expresamente incluidas en la vigente IN/RFB 2.179/24, que se limita a repetir y reforzar lo ya planteado en la IN anterior.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Volviendo al punto de partida, pudimos ver en esta historia cuán delicado es el tema de las consultas tributarias, mostrando el efecto negativo de formular una consulta sin el debido cuidado y delimitación clara de los temas a ser sometidos a la autoridad fiscal. Hay mucho entusiasmo entre los emprendedores debido a esta SC Cosit 24/23, reforzada con la publicación de la IN 2.179/24, en gran parte debido a una lectura apresurada y sin la lupa necesaria, pero también en gran medida debido a la falta de claridad en los hechos económicos y los marcos legales específicamente presentados en esa consulta.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Recientemente, el 11 de julio de 2024, la RFB emitió la SC Cosit 205/24, en la que reconoció y aceptó el entendimiento sustentado en el artículo, ratificando la interpretación de la posibilidad de optar por el RET para desarrollos inmobiliarios de condominios de lotes.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:italic"><span style="text-decoration:none">*<strong>Alexandre Tadeu Navarro</strong> es socio fundador de la oficina de Bicalho Navarro Abogados, en São Paulo; miembro del Consejo Jurídico de SindusCon-SP y especialista en fiscalidad del sector inmobiliario. Autor del libro “Tributación de las Operaciones Inmobiliarias” Ed. Quartier Latin, 2022, ganador del 28º Prêmio Master Imobiliário Fiabci/Secovi.</span></span></span></span></span></span></span></span></p> </div> <section class="field field--name-comment field--type-comment field--label-hidden comment-wrapper"> <h2 class="title comment-form__title">Add new comment</h2> <drupal-render-placeholder callback="comment.lazy_builders:renderForm" arguments="0=node&1=122473&2=comment&3=comment" token="9NQtwRrzmPpARwTVMWzB7Z_iw7WiPeUfuBL21q2SvMk"></drupal-render-placeholder> </section> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="/opinion/consultas-fiscales-inmobiliarias-brasil-dilemas-peligros" data-a2a-title="Consultas fiscales inmobiliarias en Brasil: dilemas y peligros de preguntas limitantes"><p style="font-size: 16px;margin-top: 2%; font-weight: bold;">Compartir en RRSS</p><div class="a2a_kit a2a_kit_size_32 a2a_default_style"><a class="a2a_button_facebook"></a><a class="a2a_button_linkedin"></a><a class="a2a_button_twitter"><img src="/sites/default/files/media-icons/icon-twitterx-color.svg" border="0" alt="X" style="width:38px; height:38px" /></a><a class="a2a_button_whatsapp"></a></div></span><hr /><i>Para recibir nuestro boletín diario,<br /><a href="/menu-de-boletines" target="_blank">¡suscríbete aquí!</a></i> <div class="field field--name-field-empresas-involucradas field--type-entity-reference-revisions field--label-above"> <div class="field__label">Empresas involucradas</div> <div class="field__items"> <div class="field__item"><div class="paragraph-formatter"><div class="paragraph-info"></div> <div class="paragraph-summary"><div class="paragraphs-collapsed-description"></div></div> </div> </div> </div> </div> <div class="field field--name-field-operacion-secundaria field--type-boolean field--label-above"> <div class="field__label">Operacion secundaria</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-operacion-principal field--type-boolean field--label-above"> <div class="field__label">Operación Principal</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-publicacion-desde-br field--type-boolean field--label-above"> <div class="field__label">Publicacion desde el portal BR</div> <div class="field__item">Off</div> </div> <a href="/taxonomy/term/118" hreflang="en">Brasil</a>, <a href="/taxonomy/term/4003" hreflang="en">Derecho Tributario</a>, <a href="/taxonomy/term/884" hreflang="en">Bienes Raíces</a>, <a href="/taxonomy/term/606" hreflang="en">Inmuebles</a>, <a href="/taxonomy/term/4661" hreflang="en">consultas</a>, <a href="/taxonomy/term/4662" hreflang="en">autoridad fiscal</a> <div class="field field--name-field-noticia-principal field--type-boolean field--label-above"> <div class="field__label">Noticia Principal</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-bloque-de-4-noticias field--type-boolean field--label-above"> <div class="field__label">Bloque de 4 Noticias (debajo de la noticia principal)</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-activar-mow-player field--type-boolean field--label-above"> <div class="field__label">Activar Mow Player</div> <div class="field__item">No</div> </div> Tue, 30 Jul 2024 22:36:21 +0000 Redacción Lexlatin 122473 at Resolución 943/2024 1b6723 Una actualización del voto de calidad del Consejo istrativo de Recursos Fiscales brasileño /opinion/resolucion-9432024-voto-calidad-consejo-istrativo-recursos-fiscales <span class="field field--name-title field--type-string field--label-hidden">Resolución 943/2024: Una actualización del voto de calidad del Consejo istrativo de Recursos Fiscales brasileño</span> <div class="field field--name-field-subtitle field--type-string field--label-hidden field__item">El Ministerio de Hacienda ha emitido recientemente la Resolución 943/2024 que aborda las implicaciones del restablecimiento del voto de calidad.</div> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="//7296" typeof="schema:Person" property="schema:name" datatype="" xml:lang="">Ingrid Rojas</span></span> <span class="field field--name-created field--type-created field--label-hidden">Fri, 07/06/2024 - 18:20</span> <div class="field__item"> <img fetchpriority="high" src="/sites/default/files/2024-06/carf.jpg" width="690" height="554" alt="Los impactos del CARF en Brasil han provocado intensas discusiones entre los contribuyentes y las autoridades tributarias. / Tomada de la página del Ministerio de Hacienda de Brasil en Facebook." typeof="foaf:Image" /> </div> <div class="field field--name-field-autor-del-articulo-de-opin field--type-string field--label-inline"> <div class="field__label">Autor del artículo de opinión</div> <div class="field__item">Por Luciana Rosanova Galhardo y Stella Oger P. Santos</div> </div> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">El panorama fiscal de Brasil está marcado por una cultura litigiosa, que en su mayor parte surge de la intrincada red de leyes y los frecuentes cambios gubernamentales. Las leyes tributarias brasileñas son notoriamente complejas y están sujetas a constantes cambios y reinterpretaciones, lo que a menudo genera disputas sobre su comprensión. En consecuencia, los litigios se inician ante órganos istrativos vinculados a la Hacienda Federal, como el Consejo istrativo de Recursos Fiscales (CARF), antes de ser sometidos posteriormente al escrutinio del poder judicial.</span></span></span></span></span></span></span></span></p> <p><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Los impactos del CARF en Brasil han provocado intensas discusiones entre los contribuyentes y las autoridades tributarias. Como organismo de toma de decisiones en materia tributaria federal, el CARF desempeña un papel fundamental en la formulación de políticas y el establecimiento de precedentes istrativos. En este contexto, la existencia misma del llamado “voto de calidad” (un desempate capaz de favorecer a las autoridades tributarias o a los contribuyentes) ha sido durante mucho tiempo el punto central de los debates sobre política tributaria en Brasil.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.7999999999999998; text-align:justify"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Originalmente, el voto de calidad otorgaba al presidente del Consejo el poder de romper los estancamientos en las decisiones del CARF. Inicialmente, debido a que el presidente del CARF representaba al Tesoro Nacional, el voto de calidad se utilizó para favorecer a las autoridades fiscales en caso de empate. Sin embargo, dicha disposición fue derogada por la Ley 13.988/20. Según dicha ley, un empate favorecería al contribuyente y el poder de resolución ya no estaba atribuido al presidente del Consejo. </span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height:1.7999999999999998; text-align:justify"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="background-color:#ffffff"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Puede interesarte: </span></span></span></span></span></span><a href="/opinion/criptoactivos-en-el-mercado-de-capitales-brasileno" style="text-decoration:none" target="_blank"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#1155cc"><span style="background-color:#ffffff"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:underline"><span style="text-decoration-skip-ink:none">Criptoactivos en el mercado de capitales brasileño</span></span></span></span></span></span></span></a></span></span></span></p> <hr /> <p style="line-height:1.7999999999999998; text-align:justify"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">El 20 de septiembre de 2023 se restableció el voto de calidad mediante la Ley 14.689/23 por considerar que los ingresos disminuyeron en aproximadamente R$ 59 mil millones, provocado por el desempate a favor de los contribuyentes. Además, la Ley 14.689/23 introdujo varias disposiciones relacionadas con sanciones y otros procedimientos relacionados. Entre dichas disposiciones destaca la nueva redacción del artículo 25, Inciso 9-A del Decreto 70.235/72. </span></span></span></span></span></span></span></span></p> <p style="line-height:1.7999999999999998; text-align:justify"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">La revisión establece que cuando un caso del CARF se resuelva con el voto de calidad de su </span></span></span></span></span></span></span></span><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">presidente –quien, cabe reiterar, siempre representa al Tesoro Nacional– ya no se itirá la aplicación de multas ni se preparará una representación fiscal con fines delictivos.</span></span></span></span></span></span></span></span></p> <h2 style="line-height: 1.8; text-align: justify;"><span style="color: rgb(0, 0, 0); white-space-collapse: preserve; font-family: Verdana, Geneva, sans-serif; font-size: 16px;">La nueva resolución de Hacienda</span></h2> <p style="line-height: 1.8; text-align: justify;"><span style="line-height:30px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-size:16px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">El debate sobre la restitución del voto de calidad llegó al Supremo Tribunal Federal (STF) a través de la Demanda de Inconstitucionalidad Directa (ADI) nº 7.347, interpuesta por el</span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#c00000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> </span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Colegio de Abogados de Brasil (OAB). Además de cuestionar la inconstitucionalidad de las disposiciones legales que restablecen el voto de calidad, la OAB también solicitó un recurso provisional para hacer cumplir la regla de desempate pro contribuyente o, alternativamente, suspender la proclamación del resultado en caso de empate en el CARF hasta que se determine la ADI, analizado por el STF. </span></span></span></span></span></span></span></span><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Sin embargo, dado que la ADI se refería a la Medida Provisional que dio origen a la Ley 14.689/23, el Ministro Dias Toffoli sostuvo que la ADI quedó sin sentido porque la Medida Provisional ya se había convertido en ley. </span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height:1.7999999999999998; text-align:justify"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="background-color:#ffffff"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Te sugerimos leer: <a href="/opinion/estandares-celulares-2g-5g-patentes-brasil" target="_blank">El papel de los estándares celulares (2G-5G) y las patentes en la innovación brasileña</a></span></span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height:1.7999999999999998; text-align:justify"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">No obstante, el Ministerio de Hacienda ha emitido recientemente la Resolución 943/2024 que aborda las implicaciones del restablecimiento del voto de calidad, especialmente cuando se trata de la posibilidad de condonar las sanciones tras una derrota del CARF decidida mediante este mecanismo. </span></span></span></span></span></span></span></span><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Dado que esta resolución refleja la interpretación que hace el Gobierno Federal de las disposiciones contenidas en la Ley 14.689/23, entendemos que ciertas cuestiones requieren una cuidadosa consideración. </span></span></span></span></span></span></span></span></p> <p style="line-height:1.7999999999999998; text-align:justify"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Como lo señala la Resolución 943/2024, la aplicación del párrafo 9-A del Decreto 70.235/72 se limita a los capítulos de las decisiones definidas por el voto de calidad, es decir, no es aplicable a cuestiones procesales. Según esta interpretación, una decisión sobre la isibilidad de una Apelación Especial no estaría sujeta al Párrafo 9-A. Esto es relevante debido al número sustancial de casos rechazados por el CARF por presuntas violaciones procesales.</span></span></span></span></span></span></span></span></p> <h2 style="line-height: 1.8; text-align: justify;"><span style="font-size:12pt; font-variant:normal; white-space:pre-wrap"><span style="font-family:Verdana,sans-serif"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Límites a la condonación de multas</span></span></span></span></span></span></h2> <p style="line-height: 1.8; text-align: justify;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Además, la Resolución 943/2024 impide la posibilidad de condonar multas y preparar actuaciones fiscales con fines penales en tales supuestos. Asimismo, según la Sentencia 943/2024, si un contribuyente recurre ante la Cámara Superior de Apelaciones Fiscales (CSRF) en juicio decidido por voto de calidad y el mismo mecanismo de desempate no es adoptado por la CSRF, el contribuyente no tiene derecho a que se suspenden las penas impuestas. </span></span></span></span></span></span></span></span></p> <p style="line-height:1.7999999999999998; text-align:justify"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">El Ministerio de Hacienda aclara -además- que no se pueden condonar las multas aduaneras y las multas únicas (</span></span><span style="font-style:normal"><span style="text-decoration:none">es decir, las impuestas en situaciones que no impliquen responsabilidad tributaria, sino incumplimiento de obligaciones rias) [sic] solo serán condonadas si dicha pena se mantuviera mediante voto de calidad. Por último, las penas agravadas que se rigen por el voto de calidad solo podrán reducirse a su porcentaje regular.</span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height:1.7999999999999998; text-align:justify"><span style="line-height:30px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-size:16px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="background-color:#ffffff"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">No dejes de leer: <a href="/opinion/ley-seguros-brasilena-proyecto-politica-remuneraciones" target="_blank">Ley de seguros brasileña: Notas al proyecto de resolución sobre política de remuneraciones</a></span></span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height:1.7999999999999998; text-align:justify"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Las discusiones en torno al voto de calidad tienen implicaciones importantes sobre la imposición de sanciones. Según la legislación aplicable, cuando se emite un aviso de infracción, normalmente se pueden imponer dos tipos de sanciones: (i) una sanción estándar, fijada en el 75 %, y (ii) una sanción agravada, que normalmente se aplica a una tasa del 150 % para casos de fraude, simulación y colusión.<span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#0d0d0d"><span style="background-color:#ffffff"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="line-height:1.7999999999999998; text-align:justify"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Recientes precedentes judiciales señalan que las autoridades tributarias han comenzado a imponer la pena agravada, incluso en casos en los que no hay pruebas de fraude, simulación o colusión. Esta estrategia parece encaminada a obligar a los contribuyentes a resolver los impuestos en disputa aprovechando la amenaza de mayores sanciones.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.7999999999999998; text-align:justify"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">En este contexto, las recientes disposiciones de la Ley 14.689/23 han demostrado ser favorables a los contribuyentes, especialmente la determinación de que en los casos decididos por voto de calidad, la pena agravada no puede ser estimada. En consecuencia, los contribuyentes ahora pueden llevar sus disputas ante el poder judicial sin la carga financiera adicional de enfrentar una pena agravada. Esto no solo reduce el monto en disputa, sino que también alivia la necesidad de proporcionar garantías adicionales.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.7999999999999998; text-align:justify"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">En conclusión, creemos que los acontecimientos que se están desarrollando en torno al voto de calidad del CARF exigen un seguimiento, dadas sus importantes implicaciones para los contribuyentes. Los debates en curso y las medidas legales, como los testigos en ADI 7.347, subrayan la importancia de aclarar y potencialmente revisar los mecanismos que rigen la adjudicación de impuestos. </span></span></span></span></span></span></span></span></p> <hr /> <p class="text-align-center" style="line-height: 1.8;"><a href="/menu-de-boletines" style="text-decoration:none" target="_blank"><span style="font-size:12pt; font-variant:normal; white-space:pre-wrap"><span style="font-family:Verdana,sans-serif"><span style="color:#000000"><span style="background-color:#ffffff"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Aquí puedes suscribirte a nuestros boletines especializados</span></span></span></span></span></span></span></a></p> <hr /> <p style="line-height:1.7999999999999998; text-align:justify"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="line-height:30px;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">A medida que los contribuyentes nacionales y extranjeros se enfrentan a este intrincado panorama, se ha vuelto crucial establecer un marco justo y transparente que equilibre los intereses, tanto de los contribuyentes como de las autoridades tributarias. Si estamos atentos a estos acontecimientos y participamos activamente en el diálogo, nos aseguraremos de contribuir a fomentar un sistema de istración tributaria más equitativo y eficaz en Brasil. </span></span></span></span></span></span></span></span></p> <p style="line-height:1.44; text-align:justify; margin-top:16px; margin-bottom:16px"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:italic"><span style="text-decoration:none">*Luciana Rosanova Galhardo es socia del área fiscal de Pinheiro Neto Advogados. Tiene un LLB y una maestría de la Universidad de São Paulo (USP). Se especializa en asesoría y planificación tributaria para clientes nacionales e internacionales, con énfasis en la revisión de legislación tributaria individual y corporativa, impuestos y contribuciones en general, inversiones extranjeras, tratados de doble tributación, precios de transferencia y temas de costos compartidos. </span></span></span></span></span></span></span></p> <p style="line-height:1.44; text-align:justify; margin-top:16px; margin-bottom:16px"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:italic"><span style="text-decoration:none">*Stella Oger Pereira dos Santos es asociada sénior de Pinheiro Neto Advogados. Tiene un LLB de la Fundação Getúlio Vargas (FGV) y un LL.M. en Tributación Internacional de la Universidad de Nueva York (NYU). Actúa en asesoría fiscal y litigios que involucran asuntos tributarios complejos. Con especial enfoque en litigios tributarios, defiende los intereses de los clientes ante las autoridades tributarias dentro y fuera de los tribunales.</span></span></span></span></span></span></span></p> </div> <section class="field field--name-comment field--type-comment field--label-hidden comment-wrapper"> <h2 class="title comment-form__title">Add new comment</h2> <drupal-render-placeholder callback="comment.lazy_builders:renderForm" arguments="0=node&1=121629&2=comment&3=comment" token="RuyzMkH7v_yre5NyjKDzDQLCKovk4p0w5S1CovvGpXA"></drupal-render-placeholder> </section> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="/opinion/resolucion-9432024-voto-calidad-consejo-istrativo-recursos-fiscales" data-a2a-title="Resolución 943/2024: Una actualización del voto de calidad del Consejo istrativo de Recursos Fiscales brasileño"><p style="font-size: 16px;margin-top: 2%; font-weight: bold;">Compartir en RRSS</p><div class="a2a_kit a2a_kit_size_32 a2a_default_style"><a class="a2a_button_facebook"></a><a class="a2a_button_linkedin"></a><a class="a2a_button_twitter"><img src="/sites/default/files/media-icons/icon-twitterx-color.svg" border="0" alt="X" style="width:38px; height:38px" /></a><a class="a2a_button_whatsapp"></a></div></span><hr /><i>Para recibir nuestro boletín diario,<br /><a href="/menu-de-boletines" target="_blank">¡suscríbete aquí!</a></i> <div class="field field--name-field-empresas-involucradas field--type-entity-reference-revisions field--label-above"> <div class="field__label">Empresas involucradas</div> <div class="field__items"> <div class="field__item"><div class="paragraph-formatter"><div class="paragraph-info"></div> <div class="paragraph-summary"><div class="paragraphs-collapsed-description"></div></div> </div> </div> </div> </div> <div class="field field--name-field-operacion-secundaria field--type-boolean field--label-above"> <div class="field__label">Operacion secundaria</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-operacion-principal field--type-boolean field--label-above"> <div class="field__label">Operación Principal</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-publicacion-desde-br field--type-boolean field--label-above"> <div class="field__label">Publicacion desde el portal BR</div> <div class="field__item">Off</div> </div> <a href="/taxonomy/term/118" hreflang="en">Brasil</a>, <a href="/taxonomy/term/4003" hreflang="en">Derecho Tributario</a>, <a href="/taxonomy/term/4610" hreflang="en">política tributaria</a>, <a href="/taxonomy/term/4611" hreflang="en">régimen fiscal </a>, <a href="/taxonomy/term/562" hreflang="en">Litigios</a>, <a href="/taxonomy/term/2229" hreflang="en">Sanciones</a>, <a href="/taxonomy/term/2244" hreflang="en">multas</a> <div class="field field--name-field-noticia-principal field--type-boolean field--label-above"> <div class="field__label">Noticia Principal</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-bloque-de-4-noticias field--type-boolean field--label-above"> <div class="field__label">Bloque de 4 Noticias (debajo de la noticia principal)</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-activar-mow-player field--type-boolean field--label-above"> <div class="field__label">Activar Mow Player</div> <div class="field__item">No</div> </div> Fri, 07 Jun 2024 22:20:41 +0000 Ingrid Rojas 121629 at Los nuevos métodos de recaudación 4d3s5d ¿Qué temas impulsan las autoridades fiscales de Brasil, Chile y México? /reportajes/recaudacion-fiscal-autoridades-brasil-mexico-chile <span class="field field--name-title field--type-string field--label-hidden">Los nuevos métodos de recaudación: ¿Qué temas impulsan las autoridades fiscales de Brasil, Chile y México?</span> <div class="field field--name-field-subtitle field--type-string field--label-hidden field__item">Mientras Chile alista una reforma del impuesto sobre la renta, Brasil ya avanza en ella.</div> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="//7296" typeof="schema:Person" property="schema:name" datatype="" xml:lang="">Ingrid Rojas</span></span> <span class="field field--name-created field--type-created field--label-hidden">Tue, 02/04/2024 - 17:02</span> <div class="field__item"> <img fetchpriority="high" src="/sites/default/files/2024-04/impuestos_america_latina.jpg" width="690" height="554" alt="Este año se debaten en Chile los proyectos de cumplimiento de obligaciones tributarias y modificaciones al impuesto a la renta./ Canva." typeof="foaf:Image" /> </div> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;">2024 ha planteado diversos cambios en los sistemas tributarios latinos. En Brasil, por ejemplo, después de haber superado factores financieros, legales y políticos, se promulgó la reforma tributaria, que promueve cambios significativos en la tributación del consumo. El gobierno en Chile intenta por segunda ocasión un pacto tributario y México busca modernizar la recaudación e implementar nuevas herramientas para mejorar su eficiencia.</span></span></span></p> <hr /> <h1><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;">Lee también: <a href="/reportajes/desafios-tributarios-de-gabriel-boric" target="_blank">Los desafíos tributarios de Gabriel Boric</a></span></span></span></h1> <nav aria-label="Tabs" role="navigation"> <hr /> <h2 style="line-height: 1.38;"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Chile, una reforma centrada en dos proyectos</span></span></span></span></span></span></span></span></h2> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">En un segundo intento por reformar el sistema tributario, luego de la fallida iniciativa que impulsó en 2023, la istración de Gabriel Boric se centra en dos principales proyectos: </span></span></span></span></span></span></span></span></p> <ul> <li aria-level="1" style="list-style-type:disc"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">El </span></span></span><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">cumplimiento de obligaciones tributarias</span></span></span><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">, presentado en enero, y que está orientado a incrementar los ingresos estructurales netos de los mayores gastos tributarios, equivalentes al 0,6% del producto interno bruto (PIB) para el año 2027. </span></span></span></span></span></span></span></span></li> <li aria-level="1" style="list-style-type:disc"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Las modificaciones al</span></span></span><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none"> impuesto a la renta</span></span></span><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">, consignado en febrero y que reduciría la tasa del Impuesto de Primera Categoría (IDPC) de 27 % a 25%, junto con una serie de otras medidas para aumentar la tributación de las personas sobre sus ingresos de capital. Esta tendría un especial foco en la carga de las personas de mayores ingresos. En el caso de las Pymes, la tasa del IDPC es de 25 %, reducida transitoriamente a 12,5 % por este año.</span></span></span></span></span></span></span></span></li> </ul> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">De acuerdo con</span></span></span></span></span><a href="/abogado/manuel-alcalde" style="text-decoration:none" target="_blank"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> </span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#1155cc"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:underline"><span style="text-decoration-skip-ink:none">Manuel Alcalde</span></span></span></span></span></span></a><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">, socio de</span></span></span></span></span><a href="/carey-cl" style="text-decoration:none" target="_blank"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> </span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#1155cc"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:underline"><span style="text-decoration-skip-ink:none">Carey</span></span></span></span></span></span></a><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">, esta reforma tendrá el desafío de buscar un diseño que combine medidas que mejoren la recaudación fiscal y la eficiencia del sistema tributario, además de facilitar el cumplimiento tributario. </span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-left:40px; margin-right:40px; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">“Estos proyectos se discutirán en un momento en que se busca reactivar la economía chilena luego de un período difícil, por lo que su diseño debiese incorporar también medidas destinadas a incentivar el crecimiento, el empleo y la inversión”, comenta el abogado.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">A los desafíos que menciona se suma la capacidad que deberá demostrar el gobierno para encauzar correctamente el ambiente político en la discusión parlamentaria, tomando en cuenta que 2024 será un año de elecciones municipales en Chile, por lo que es esperable que distintos actores políticos busquen marcar diferencias con el gobierno, y también que el gobierno no cuenta con mayorías parlamentarias —con una brecha mayor en el Senado—.</span></span></span></span></span></span></span></span></p> <hr /> <p class="text-align-center" style="line-height: 1.656; background-color: rgb(255, 255, 255); margin-top: 16px; margin-bottom: 16px;"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><a href="https://bit.ly/3S7z4hd" target="_blank"><span style="color:#e74c3c;"><span style="white-space-collapse: preserve;"><b>¿No quieres perderte las noticias legales de la región pero no tienes mucho tiempo para rastrearlas? ¡Déjalo en nuestras manos, suscríbete a nuestros boletines especializados!</b></span></span></a></span></span></span></p> <hr /> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">De acuerdo con Alcalde, si bien el proyecto de cumplimiento de obligaciones tributarias establece medidas para fortalecer la </span></span></span><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Defensoría del Contribuyente</span></span></span><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">, el Congreso debería evaluar su funcionamiento inicial y dotarla de herramientas eficaces para jugar un rol más relevante en el sistema tributario.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Además, busca hacerse cargo de una situación que impacta negativamente no solo a la recaudación fiscal, sino a la economía en su conjunto, desde su propuesta sobre la informalidad. </span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Advierte que el nuevo proyecto insiste en aspectos que fueron parte de la reforma rechazada en 2023, como la aplicación istrativa de la norma general antielusión, la incorporación de la figura del denunciante anónimo y modificaciones al secreto bancario, por lo que no descarta que estas propuestas sean nuevamente objeto de una profunda discusión en el Congreso.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Para el socio de </span></span></span><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Carey</span></span></span><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">, sería oportuno que el Congreso chileno discuta el proyecto de ley que crea un </span></span></span><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Registro de Personas Beneficiarias Finales</span></span></span><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">, presentado a finales de 2023, una iniciativa derivada de las recomendaciones de organismos nacionales e internacionales para fomentar la transparencia y evitar el uso indebido de figuras jurídicas para defraudar.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Este año entró en vigencia el nuevo</span></span></span></span></span><a href="/entrevistas/royalty-minero-ley-competitividad" style="text-decoration:none" target="_blank"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> </span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#1155cc"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:underline"><span style="text-decoration-skip-ink:none">royalty minero</span></span></span></span></span></span></a><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> y el Convenio para Evitar la Doble Tributación con Estados Unidos. Ambos, refiere Alcalde, serán particularmente relevantes para la industria minera e inversionistas con intereses estadounidenses.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-left:40px; margin-right:40px; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">“Los constantes cambios en nuestra legislación tributaria y su impacto en las diversas industrias son seguidos con atención por nuestros clientes y objeto de permanente análisis para su correcta y oportuna adecuación”, asegura.</span></span></span></span></span></span></span></span></p> <hr /> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><strong>Te puede interesar: <a href="/opinion/reforma-fiscal-brasil-oportunidades-empresas" target="_blank">Reforma fiscal en Brasil: cambios (y oportunidades) para las empresas</a></strong></span></span></span></p> <hr /> <h2><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Brasil: Un régimen simplificado</span></span></span></span></span></span></span></span></h2> </nav> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">A decir de</span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none"> </span></span></span></span></span><a href="/abogado/vinicius-nogueira" style="text-decoration:none" target="_blank"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#1155cc"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:underline"><span style="text-decoration-skip-ink:none">Vinicius Nogueira</span></span></span></span></span></span></a><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">, socio de </span></span></span></span></span><a href="/hna-law-brasil" style="text-decoration:none" target="_blank"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#1155cc"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:underline"><span style="text-decoration-skip-ink:none">Horvath & Nogueira</span></span></span></span></span></span></a>,<span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> la reciente reforma tributaria es un hito para el país y para la comunidad jurídica, pues además de simplificar el régimen fiscal en la cadena nacional de producción y consumo:</span></span></span></span></span></span></span></span></p> <ul> <li aria-level="1" style="list-style-type:disc"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Impacta en el valor agregado generado por cada eslabón de la cadena productiva, principalmente a través de un sistema crediticio más amplio y permisivo.</span></span></span></span></span></span></span></span></li> <li aria-level="1" style="list-style-type:disc"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Promueve un enfoque de transparencia, permitiendo al consumidor identificar la “carga tributaria” impuesta a su acto de consumo.</span></span></span></span></span></span></span></span></li> <li aria-level="1" style="list-style-type:disc"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Es importante por su vocación nacional, con reglas “homogéneas” en todo el territorio, es decir, poniendo fin a la guerra fiscal interna.</span></span></span></span></span></span></span></span></li> <li aria-level="1" style="list-style-type:disc"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Abandona efectivamente el modelo de incidencia en origen y adopta el modelo de tributación en destino.</span></span></span></span></span></span></span></span></li> </ul> <p style="line-height:1.38; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Los impuestos impactados son el Impuesto sobre Transmisión Causa Mortis o Donación (</span></span></span><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">ITCMD</span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">), progresivamente; la inclusión de embarcaciones y aeronaves en el rango impositivo del Impuesto sobre propiedades de vehículos de motor (</span></span></span><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">IPVA</span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">), con tasas también progresivas, según el impacto ambiental de los vehículos, y el Impuesto sobre la Propiedad Urbana y la Propiedad Territorial (</span></span></span><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">IPTU</span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">), principalmente su base de cálculo, entre otros.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">La reforma entrará en vigor en 2026 y se prevén </span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">ajustes para 2033</span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">, año de su plena implementación. </span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Entre las tareas pendientes está la redacción de leyes complementarias y la actividad judicial en torno a la resolución de conflictos de intereses de los distintos agentes sujetos a estas.</span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><strong>No dejes de leer: <a href="/reportajes/incentivos-tributarios-inversion-extranjera-mexico-chile-peru" target="_blank">Incentivos jurídicos y tributarios: La competencia por la inversión extranjera en México, Chile y Perú</a></strong></span></span></span></p> <hr /> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">El próximo paso en el marco de la reforma tributaria en Brasil es la eliminación de la exención del Impuesto sobre la Renta, que actualmente se atribuye a la distribución de utilidades y dividendos. </span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Este tipo de rentas tributarán del mismo modo que otras producidas por inversiones y compra de activos financieros, como los intereses o las plusvalías, y serán pechadas con una tasa del 15 % sobre las cantidades distribuidas a personas físicas en concepto de ganancias y dividendos.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Nogueira</span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> explica que este nuevo régimen fiscal iría acompañado de una reducción del tipo del impuesto sobre la renta sobre los beneficios generados por las empresas comerciales (antes de su distribución). Actualmente, la tasa nominal es del 34 %, considerando el Impuesto sobre la renta de las personas jurídicas (IRPJ) y la Contribución social sobre el beneficio neto (CSLL). Se espera una reducción de alrededor del 27-28 %.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">El socio de Horvath & Nogueira destaca la necesidad de una ley complementaria que defina todos los elementos constitutivos del IBS y su istración por parte del Comité Gestor, lo que implica definir el hecho general en sí del impuesto, su base de cálculo (incluido el régimen de acreditación) y las reglas de distribución del producto de su recaudación.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38; margin-left:40px; margin-right:40px; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">"Es necesario repensar la posibilidad de dictar medidas provisionales y sus efectos en temas tributarios ya deliberados por el Congreso Nacional y específicamente abordados por ley", agrega.</span></span></span></span></span></span></span></span></p> <hr /> <h1><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;">Lee también: <strong>Te sugerimos leer: <a href="/reportajes/ley-ingresos-federal-derechos-estrategia-gobierno-mexico-sector-publico" target="_blank">Ley de Ingresos y Ley Federal de Derechos: La estrategia del Gobierno de México para fortalecer al sector público</a></strong></span></span></span></h1> <hr /> <h2 style="line-height:1.38; margin-top:24px; margin-bottom:5px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">México se apalanca en la IA</span></span></span></span></span></span></span></span></h2> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Como parte de una tendencia global, las autoridades tributarias de diversos países de América Latina han venido incorporando nuevas tecnologías en sus procesos. </span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">En el caso de Brasil, el Servicio de Impuestos Federales y las autoridades tributarias estatales han creado herramientas digitales de inspección y recaudación tributaria, softwares de análisis de datos y portales de comunicación que permiten autorregularse a los contribuyentes, detalla </span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Vinicius Nogueira</span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Manuel Alcalde</span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> comenta que, en Chile, el proyecto de cumplimiento de las obligaciones tributarias tiene entre sus propósitos el fortalecimiento institucional a través de un aumento de la dotación en los departamentos de tecnología e informática del Servicio de Impuestos Internos, para mejorar la capacidad de procesamiento de datos e implementar nuevas tecnologías de inteligencia artificial.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">A comienzos de este año, el gobierno de </span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">México</span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> anunció que usaría la IA como parte del Plan Maestro de Fiscalización y Recaudación, emitido por el Servicio de istración Tributaria (SAT), para mejorar la fiscalización e identificar contribuyentes de riesgo, con miras también a mejorar la planeación en sus procesos de recaudación, fortalecer la fiscalización a fideicomisos, empresas de intermediación crediticia y operaciones de comercio exterior, sin crear nuevos impuestos ni aumentar los existentes.</span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height:1.38"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><strong>No te pierdas: <a href="/reportajes/agenda-legislativa-normas-aprobarse-mexico-brasil-chile-argentina-venezuela" target="_blank">Agenda legislativa 2024; Las normas por aprobarse en México, Chile, Brasil, Argentina y Venezuela</a></strong></span></span></span></p> <hr /> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Erika Báez</span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">, socia de</span></span></span></span></span><a href="/greenberg-traurig-latam" style="text-decoration:none" target="_blank"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> </span></span></span></span></span><span style="color:#e74c3c;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Greenberg Traurig</span></span></span></span></span></a><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> en ese país, menciona medidas estratégicas a considerar frente a esta política, que -asegura- pueden contribuir al fortalecimiento de las finanzas públicas y al desarrollo económico sostenible de México:</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">1. Mejorar la eficiencia en la istración tributaria, implementando medidas para reducir la evasión y elusión fiscal, optimizar los procesos de fiscalización y fortalecer la capacidad de recaudación de impuestos.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">2. Eliminar exenciones y deducciones fiscales ineficientes que no estén generando los beneficios económicos esperados o que estén siendo utilizadas de manera abusiva.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">3. Promover la formalización de la economía implementando políticas que incentiven a los trabajadores y empresas informales a registrarse y contribuir al sistema tributario, como programas de regularización y simplificación de trámites.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">4. Fomentar la economía digital adaptando las normativas fiscales para gravar de manera adecuada y eficiente a las actividades económicas en línea y asegurar que las empresas digitales contribuyan equitativamente al sistema tributario.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">5. Mejorar la gestión del gasto público optimizando el uso de los recursos públicos, así como reducir el gasto y priorizar la inversión en áreas estratégicas que generen un retorno económico y social positivo.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Si bien no se ha presentado ninguna propuesta de reforma tributaria, se esperan novedades dentro de poco tiempo. Para armonizar el sistema tributario mexicano con el de la Organización para la Cooperación y el Desarrollo Económicos (OCDE), se habla de crear el</span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none"> impuesto al patrimonio o de las herencias</span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">, por ejemplo. </span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Aunque Báez cree que este tributo puede ser un método de recaudación para México, apunta que su eficacia en términos de generación de ingresos depende de varios factores, incluyendo el diseño del impuesto, el nivel de exención, las tasas impositivas y el contexto económico y social del país.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-left:40px; margin-right:40px; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">“Los impuestos sobre herencias pueden generar ingresos significativos, especialmente si se aplican a herencias de alto valor. Sin embargo, la recaudación real dependerá de la estructura y las tasas impositivas del impuesto, así como de la capacidad de cumplimiento y fiscalización del país”, agrega.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Además, derivado de la entrada en vigor del Instrumento Multilateral (MLI), se prevé que las autoridades fiscales reformen las leyes fiscales, a fin de adaptarse a los estándares internacionales para mejorar la transparencia e integración del sistema tributario, modifiquen los Tratados Fiscales para reforzar la cooperación internacional y prevención de abusos de tratado y fomenten la creación de medidas para prevenir prácticas fiscales agresivas.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Erika Báez </span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">sugiere que, ante los posibles cambios en materia fiscal, los contribuyentes tomen medidas proactivas de adaptación y cumplimiento, que evalúen la estructura fiscal de su negocio o patrimonio y revisen posibles ajustes para maximizar los beneficios fiscales. </span></span></span></span></span></span></span></span></p> <p style="line-height:1.656; margin-top:16px; margin-bottom:16px"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Además, preservar documentación detallada y adecuada de las transacciones financieras y fiscales para respaldar las operaciones y cumplir con los requisitos de documentación exigidos por las autoridades fiscales.</span></span></span></span></span></span></span></span></p> </div> <section class="field field--name-comment field--type-comment field--label-hidden comment-wrapper"> <h2 class="title comment-form__title">Add new comment</h2> <drupal-render-placeholder callback="comment.lazy_builders:renderForm" arguments="0=node&1=119750&2=comment&3=comment" token="FwrIKgI30b6IgCH85BdzNLnPNdapXr7hNHZdE0ioZOQ"></drupal-render-placeholder> </section> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="/reportajes/recaudacion-fiscal-autoridades-brasil-mexico-chile" data-a2a-title="Los nuevos métodos de recaudación: ¿Qué temas impulsan las autoridades fiscales de Brasil, Chile y México?"><p style="font-size: 16px;margin-top: 2%; font-weight: bold;">Compartir en RRSS</p><div class="a2a_kit a2a_kit_size_32 a2a_default_style"><a class="a2a_button_facebook"></a><a class="a2a_button_linkedin"></a><a class="a2a_button_twitter"><img src="/sites/default/files/media-icons/icon-twitterx-color.svg" border="0" alt="X" style="width:38px; height:38px" /></a><a class="a2a_button_whatsapp"></a></div></span><hr /><i>Para recibir nuestro boletín diario,<br /><a href="/menu-de-boletines" target="_blank">¡suscríbete aquí!</a></i> <div class="field field--name-field-empresas-involucradas field--type-entity-reference-revisions field--label-above"> <div class="field__label">Empresas involucradas</div> <div class="field__items"> <div class="field__item"><div class="paragraph-formatter"><div class="paragraph-info"></div> <div class="paragraph-summary"><div class="paragraphs-collapsed-description"></div></div> </div> </div> </div> </div> <div class="field field--name-field-operacion-secundaria field--type-boolean field--label-above"> <div class="field__label">Operacion secundaria</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-operacion-principal field--type-boolean field--label-above"> <div class="field__label">Operación Principal</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-publicacion-desde-br field--type-boolean field--label-above"> <div class="field__label">Publicacion desde el portal BR</div> <div class="field__item">Off</div> </div> <a href="/taxonomy/term/118" hreflang="en">Brasil</a>, <a href="/taxonomy/term/132" hreflang="en">Chile</a>, <a href="/taxonomy/term/124" hreflang="en">Mexico</a>, <a href="/taxonomy/term/3933" hreflang="en">reforma tributaria</a>, <a href="/taxonomy/term/4003" hreflang="en">Derecho Tributario</a>, <a href="/taxonomy/term/4470" hreflang="en">cumplimiento tributario</a>, <a href="/taxonomy/term/4506" hreflang="en">Impuesto sobre la renta</a>, <a href="/taxonomy/term/4507" hreflang="en">Impuesto al consumo</a>, <a href="/taxonomy/term/4508" hreflang="en">Impuesto a la producción</a> <div class="field field--name-field-noticia-principal field--type-boolean field--label-above"> <div class="field__label">Noticia Principal</div> <div class="field__item">On</div> </div> <div class="field field--name-field-bloque-de-4-noticias field--type-boolean field--label-above"> <div class="field__label">Bloque de 4 Noticias (debajo de la noticia principal)</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-activar-mow-player field--type-boolean field--label-above"> <div class="field__label">Activar Mow Player</div> <div class="field__item">No</div> </div> Tue, 02 Apr 2024 21:02:35 +0000 Ingrid Rojas 119750 at Novedades en CMS México 4t1z2u Cuatrecasas, Monteiro, Rusu, Cameirão e Bercht y JGTorrealba /noticias/cms-mexico-cuatrecasas-monteiro-rusu-camarao-e-bercht-y-jgtorrealba <span class="field field--name-title field--type-string field--label-hidden">Novedades en CMS México, Cuatrecasas, Monteiro, Rusu, Cameirão e Bercht y JGTorrealba</span> <div class="field field--name-field-subtitle field--type-string field--label-hidden field__item">Nace JGTorrealba, una nueva firma especializada en derecho público y arbitraje.</div> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="//10224" typeof="schema:Person" property="schema:name" datatype="" xml:lang="">Cecilia Diaz</span></span> <span class="field field--name-created field--type-created field--label-hidden">Mon, 16/10/2023 - 13:08</span> <div class="field__item"> <img fetchpriority="high" src="/sites/default/files/2023-10/00._nota_post_abogados_134_1.jpg" width="690" height="554" alt="De izquierda a derecha: José Gregorio Torrealba, Francisca Levin y Ángel Escalante / Crédito de las imágenes: las firmas mencionadas." typeof="foaf:Image" /> </div> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2 class="text-align-center"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">CMS México incorpora práctica tributaria</span></span></span></span></span></span></span></span></h2> <p class="text-align-justify"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Con el objetivo de fortalecer su oferta de servicios, CMS México (Woodhouse Lorente Ludlow) anunció la incorporación de Escalante y Asociados para abrir la práctica de derecho tributario, bajo el liderazgo del nuevo socio Ángel Escalante. </span></span></span></span></span></span></span></span></p> <p style="line-height:1.38; background-color:#ffffff"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#222222"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">La práctica de Escalante se ha enfocado en derecho fiscal, comercio exterior y prevención de lavado de dinero. También se desempeña como secretario del comité fiscal de la </span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#222222"><span style="font-weight:400"><span style="font-style:italic"><span style="text-decoration:none">World Compliance Association.</span></span></span></span></span></span></span></span></p> <p style="line-height:1.38; text-align:justify; background-color:#ffffff"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#222222"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Escalante es graduado de la Escuela Libre de Derecho y cuenta con una maestría en Derecho Fiscal de la Universidad Iberoamericana. </span></span></span></span></span></span></span></span></p> <hr /> <p><strong><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;">De tu interés: <a href="/noticias/linklaters-central-law-incorporan-abogados-molina-rios-ovalle-bulnes-fusion" target="_blank">Linklaters y Central Law incorporan abogados y Molina Ríos y Ovalle Bulnes se fusionan en Chile</a></span></span></span></strong></p> <hr /> <h2 style="line-height: 1.38; text-align: center;"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Cuatrecasas (Chile) incorpora a socia en derecho de la competencia</span></span></span></span></span></span></span></span></h2> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Cuatrecasas Chile anunció la incorporación de Francisca Levin como nueva socia y líder de la práctica de derecho de la competencia. </span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Levin cuenta con 14 años de trayectoria profesional en el área de competencia y regulación económica. Ha enfocado su carrera en control de operaciones de concentración, evaluación preventiva de prácticas anticompetitivas, diseño de estrategias legales y litigios en materias de competencia ante el tribunal especializado en Chile y la Corte Suprema.</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Francisca Levin es licenciada en Derecho de la Pontificia Universidad Católica de Chile y cuenta con una maestría en Derecho de la Competencia por la Facultad de Derecho de King’s College London de Reino Unido y un </span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:italic"><span style="text-decoration:none">Masters of Sciences</span></span></span></span></span><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none"> en Regulación de la London School of Economics and Political Science.</span></span></span></span></span></span></span></span></p> <hr /> <p style="line-height: 1.38;"><strong><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Para leer: </span></span></span></span></span><a href="/noticias/dentons-auren-andersen-jara-del-favero-fichajes" target="_blank">Dentons, Auren, Andersen y Jara Del Favero anuncian fichajes</a></span></span></span></strong></p> <hr /> <h2 style="line-height: 1.38; text-align: center;"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Monteiro, Rusu, Cameirão e Bercht Advogados anuncia promoción de socia</span></span></span></span></span></span></span></span></h2> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Nathália Satzke Barreto fue promovida a socia de la firma brasileña Monteiro, Rusu, Cameirão e Bercht Advogados.</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Satzke Barreto ingresó a la firma en 2018 y cuenta con más de una década de experiencia en la práctica de litigio civil y derecho inmobiliario. Durante su trayectoria profesional ha sido responsable de monitorear demandas legales de alta complejidad y realizar auditorías inmobiliarias en proyectos relevantes.</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Nathália Satzke Barreto es graduada en Derecho por la Faculdade de Direito de São Bernardo do Campo y tiene una maestría en Emprendedurismo de Nuevos Negocios de la Universidade Presbiteriana Mackenzie. </span></span></span></span></span></span></span></span></p> <hr /> <p><strong><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;">Te recomendamos: <a href="/noticias/bruzzone-gonzalez-colombia-gcs-peru-valia-legal-espana" target="_blank">Bruzzone y González se expande hacia Colombia y nace GCS en Perú y Valia Legal en España</a></span></span></span></strong></p> <hr /> <h2 style="line-height: 1.38; text-align: center;"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:700"><span style="font-style:normal"><span style="text-decoration:none">Nace una nueva firma legal, JGTorrealba </span></span></span></span></span></span></span></span></h2> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">En Venezuela, José Gregorio Torrealba y Alejandro Gallotti anunciaron la apertura de su nueva firma, JGTorrealba cuya sede principal estará en Londres y contará con representación en Caracas y Madrid para atender a clientes en Reino Unido, Latinoamérica y Europa. </span></span></span></span></span></span></span></span></p> <p style="line-height:1.38; text-align:justify"><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">La nueva firma está especializada en resolución de disputas y asesoramiento legal integral en temas relacionados con arbitraje internacional, protección de inversiones extranjeras y asuntos de derecho público, especialmente contratos estatales.</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Antes de fundar JGTorrealba, ambos abogados fueron socios de la firma venezolana LEĜA Abogados. José Gregorio Torrealba cuenta con más de 25 años de experiencia en derecho público, arbitraje internacional, regulación económica y derecho de la competencia.  Torrealba cursó un LLM en King's College London y ha dictado clases Brunel University London, en el Reino Unido.</span></span></span></span></span></span></span></span></p> <p><span style="line-height:30px;"><span style="font-size:16px;"><span style="font-family:Verdana,Geneva,sans-serif;"><span style="font-variant: normal; white-space: pre-wrap;"><span style="color:#000000"><span style="font-weight:400"><span style="font-style:normal"><span style="text-decoration:none">Por su parte, Alejandro Gallotti tiene 20 años de experiencia atendiendo asuntos de derecho público, regulación económica y derecho de la competencia. Actualmente residenciado en Madrid, Gallotti cuenta con una maestría en Derecho istrativo (graduado con honores) de la Universidad Católica Andrés Bello. </span></span></span></span></span></span></span></span></p> </div> <section class="field field--name-comment field--type-comment field--label-hidden comment-wrapper"> <h2 class="title comment-form__title">Add new comment</h2> <drupal-render-placeholder callback="comment.lazy_builders:renderForm" arguments="0=node&1=115894&2=comment&3=comment" token="jREPVTNmtbBMKmgulYVUE1qUCDB7maz2tAsmW_MKk"></drupal-render-placeholder> </section> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="/noticias/cms-mexico-cuatrecasas-monteiro-rusu-camarao-e-bercht-y-jgtorrealba" data-a2a-title="Novedades en CMS México, Cuatrecasas, Monteiro, Rusu, Cameirão e Bercht y JGTorrealba"><p style="font-size: 16px;margin-top: 2%; font-weight: bold;">Compartir en RRSS</p><div class="a2a_kit a2a_kit_size_32 a2a_default_style"><a class="a2a_button_facebook"></a><a class="a2a_button_linkedin"></a><a class="a2a_button_twitter"><img src="/sites/default/files/media-icons/icon-twitterx-color.svg" border="0" alt="X" style="width:38px; height:38px" /></a><a class="a2a_button_whatsapp"></a></div></span><hr /><i>Para recibir nuestro boletín diario,<br /><a href="/menu-de-boletines" target="_blank">¡suscríbete aquí!</a></i> <div class="field field--name-field-empresas-involucradas field--type-entity-reference-revisions field--label-above"> <div class="field__label">Empresas involucradas</div> <div class="field__items"> <div class="field__item"><div class="paragraph-formatter"><div class="paragraph-info"></div> <div class="paragraph-summary"><div class="paragraphs-collapsed-description"></div></div> </div> </div> </div> </div> <div class="field field--name-field-operacion-secundaria field--type-boolean field--label-above"> <div class="field__label">Operacion secundaria</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-operacion-principal field--type-boolean field--label-above"> <div class="field__label">Operación Principal</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-publicacion-desde-br field--type-boolean field--label-above"> <div class="field__label">Publicacion desde el portal BR</div> <div class="field__item">Off</div> </div> <a href="/taxonomy/term/452" hreflang="en">Nuevas firmas</a>, <a href="/taxonomy/term/357" hreflang="en">Alianzas</a>, <a href="/taxonomy/term/665" hreflang="en">Alianza estratégica</a>, <a href="/taxonomy/term/4003" hreflang="en">Derecho Tributario</a>, <a href="/taxonomy/term/118" hreflang="en">Brasil</a>, <a href="/taxonomy/term/124" hreflang="en">Mexico</a>, <a href="/taxonomy/term/1918" hreflang="en">Reino Unido</a>, <a href="/taxonomy/term/2634" hreflang="en">mercado legal</a>, <a href="/taxonomy/term/3314" hreflang="en">Promociones Socios</a>, <a href="/taxonomy/term/3224" hreflang="en">Derecho Público</a>, <a href="/taxonomy/term/3247" hreflang="en">Arbitraje internacional</a> <div class="field field--name-field-noticia-principal field--type-boolean field--label-above"> <div class="field__label">Noticia Principal</div> <div class="field__item">Off</div> </div> <div class="field field--name-field-bloque-de-4-noticias field--type-boolean field--label-above"> <div class="field__label">Bloque de 4 Noticias (debajo de la noticia principal)</div> <div class="field__item">On</div> </div> <div class="field field--name-field-activar-mow-player field--type-boolean field--label-above"> <div class="field__label">Activar Mow Player</div> <div class="field__item">No</div> </div> Mon, 16 Oct 2023 17:08:35 +0000 Cecilia Diaz 115894 at