Agentes de retención IIBB Santa Fe – enero 2017

REGIMEN DE RETENCION

SUJETOS QUE DEBEN ACTUAR COMO AGENTES DE RETENCION

Las personas físicas o jurídicas- incluidas las uniones transitorias de empresas, las agrupaciones de colaboración empresaria y los fideicomisos- aun siendo exentas en el impuesto, que tengan fijado domicilio o cuenten con local habilitado dentro del territorio provincial de Santa Fe (casa central, sucursal o depósito), y desde éstas realicen operaciones gravadas con contribuyentes, deberán actuar como agentes de retención. Así lo establece el Artículo 2 de la RG. 15/97, alcanzando de manera general a las empresas comerciales e industriales.

El Artículo 2 agrega que quedan liberados de actuar como agentes de retención:

  • Los responsables con asiento en la Provincia de Santa Fe cuyos ingresos atribuibles en el año calendario anterior, no superen la cifra de $ 22.000.000.- (veintidós millones de pesos).
  • Los responsables no comprendidos en el inciso anterior cuyos ingresos atribuibles a la Provincia. de Santa Fe según las disposiciones del Convenio Multilateral, en el año inmediato anterior, no superen la suma de $ 22.000.000.- (veintidós millones de pesos).

La norma prevé actividades específicas que obligan a las personas físicas o jurídicas que las des arrollan a actuar como Agente de Retención del Impuesto sobre los Ingresos Brutos de Santa Fe (Artículo 1 Incisos a) a m)). Es el caso de:

  • Los acopiadores, consignatarios, frigoríficos, exportadores y otras entidades que actúen como compradores de productos derivados de la explotación agropecuaria o frutos del país – excepto semovientes – respecto de los productores de los mismos.
  • Los consignatarios, mandatarios y todos aquellos que intermedien en la comercialización de productos derivados de la explotación agropecuaria o frutos del país – excepto semovientes – con respecto a los productores de los mismos.
  • Los compradores de semovientes en caso de que no hubiera intermed ios (consignatarios, etc.) respecto de los vendedores de los mismos. De existir intermediarios éstos actuarán como agentes de retención respecto de los vendedores de semovientes.
  • Las entidades aseguradoras.
  • Las entidades financieras de la Ley 21526 cuando efectúen pagos a sus proveedores.
  • Las empresas que paguen intereses y/o actualizaciones a prestamistas o depositantes.
  • Los escribanos cuando extiendan escrituras de ventas de inmuebles alcanzadas por el Impuesto.
  • Las personas o empresas que efectúen pagos a empresas de transportes de pasajeros por la comercialización de boletos o pasajes.
  • Las empresas de transporte automotor de pasajeros en cada pago que realicen a los socios componentes.
  • Las entidades que efectúen pagos a comerciantes con domicilio en Santa Fe adheridos a sistemas de tarjetas de débitos, créditos o compra.
  • Las empresas que paguen comisiones a intermediarios.
  • Las empresas por pagos de fletes respecto de quienes realizan el transporte.
  • Determinadas instituciones por pagos de honorarios a profesionales organizados bajo la forma de empresa.
  • La Tesorería General y otros entes gubernamentales al momento de efectuar pagos a sus proveedores.

Para estas actividades específicas solicitamos consultar al Estudio para mayor aclaración e información.

Debe tenerse en cuenta que las disposiciones sobre retenciones no regirán cuando cada pago no supere la suma de $ 8.000.- (ocho mil pesos) -Art.9-.

NO CORRESPONDE RETENER EN LOS SIGUIENTES CASOS
  • Cuando cada pago sea inferior a $ 8.000.-
  • Cuando se realicen pagos a beneficiarios de regímenes especiales eximentes del Impuesto sobre los Ingresos Brutos en la Provincia. de Santa Fe. Estos sujetos podrán justificar esta situación entregando copia de la constancia de no retención o a través de una Declaración Jurada en l a que manifieste dicha condición, mediante la confección del Formulario 1276.
  • Pagos a sujetos exentos o por actividades exentas. Cuando existan exenciones parciales la retención deberá practicarse sobre el porcentaje gravado de la operación. Estos sujetos deberán justificar su situación entregando copia de la constancia de no retención o mediante una nota declaración jurada en la que manifieste su condición, mediante la confección del Formulario 1276.
  • En el caso de los profesionales que no se encuentren organizados en forma de empresa, deberán presentar el Formulario Nº 1276 en el que manifiesten tal situación a los respectivos agentes de retención.
  • Cuando se trate de co ntribuyentes que desarrollen la actividad industrial comprendida en el inc. Ñ del Código Fiscal deberán presentar ante el agente de retención, el Formulario Nº 1276, en el que manifiesten su condición, caso contrario se aplicará al monto de cada pago sin deducción alguna la alícuota el 0.1%.
  • Cuando se trate de contribuyentes que desarrollen la actividad de construcción de inmuebles exenta y/o gravada a tasa cero, previo al cobro deberán presentar ante el agente de retención, el Formulario Nº 1276, en el que manifiesten su condición, caso contrario se procederá de conformidad a lo dispuesto, para el supuesto de falta de presentación de dicho formulario.
  • Pagos efectuados a personas con domicilio tributario fuera de la Provincia de Santa Fe, y no sean contribuyentes en la Provincia de Santa Fe. Estos sujetos deberán acreditar esta situación mediante la presentación de una constancia de no retención extendida por el API, la que deberán tramitar previamente.
  • Pagos a EPE, entidades financieras y compañías de seguro.
  • Pagos a la Iglesia Católica y asociaciones religiosas inscriptas, y a representaciones diplomáticas o consulares de países extranjeros.
  • Por operaciones de comercialización de billetes de lotería, juegos de azar, lubricantes, tabacos, cigarrillos y cigarros.
OPORTUNIDAD DE LA RETENCION

Corresponde efectuar la retención en el momento del pago al proveedor (en dinero, cheque, pagarés o acreditaciones bancarias).

ALICUOTAS PARA DETERMINAR LA RETENCION
1- PAGOS A CONTRIBUYENTES DIRECTOS DE SANTA FE

Para pagos a contribuyentes directos de Santa Fe, el Agente de Retención deberá:

1.1- Solicitar al proveedor una nota con carácter de declaración jurada en la que describa su actividad y alícuota (Formulario Nº1276). En éste caso el Agente de Retención podrá aplicar al monto de cada pago, previa deducción del IVA (conceptos que no integran la base imponible del impuesto), la alícuota del Impuesto sobre los Ingresos Brutos que corresponde a la operación.

1.2- Aplicar el 3.6% sobre el monto de cada pago, previa deducción del IVA y sin discriminación por tipo de actividad. 2- &nb sp; PAGOS A CONTRIBUYENTES DEL CONVENIO MULTILATERAL

Para pagos a contribuyentes del Convenio Multilateral, el Agente de Retención deberá:

2.1- Aplicar el 0.7 % sobre el importe del pago, sin deducción alguna y sin discriminación por tipo de actividad, cuando se trate de operaciones del Régimen General. Si las operaciones se hallan sometidas a Régimen Especial, las retenciones se materializarán sobre los porcentajes fijados para estos casos atribuibles a la Provincia de Santa Fe. El proveedor deberá presentar el Formulario 1276, caso contrario tendrá el tratamiento de contribuyente del Régimen General del Convenio Multilateral.

2.1.1- Tratándose de pagos que los agentes de retención realicen a contribuyentes del Convenio Multilateral, radicados en la jurisdicción de la provincia de Santa Fe, cuya actividad sea la Industri a con ingresos superiores a $120.000.000, se aplicará al monto de cada pago sin deducción alguna el 0.1%. En todos los casos, los sujetos pasibles de retención deberán presentar, previo al pago, el Formulario Nº 1276 en el que, con carácter de Declaración Jurada, manifiesten que su actividad corresponde a la antes mencionada; caso contrario deberán aplicar al monto de cada pago sin deducción alguna, la alícuota del 0.7%.

2.1.2- Tratándose de pagos que los agentes de retención realicen a contribuyentes del Convenio Multilateral, radicados en la jurisdicción de la provincia de Santa Fe, que desarrollen la actividad de construcción de inmuebles que se desarrolle por empresas radicadas en Santa Fe, se aplicará al monto de cada pago sin deducción alguna el 0.8%. En todos los casos, los sujetos pasibles de retención deberán presentar, previo al pago, el Formulario Nº 1276 en el que, con carácter de Declaración Jurada, manifiesten que su actividad corresponde a la antes mencionada; caso contrario deberán aplicar al monto de cada pago sin deducción alguna, la alícuota del 2%.

2.1.3- Tratándose de pagos que los agentes de retención realicen a contribuyentes del Convenio Multilateral, radicados fuera de la jurisdicción de la provincia de Santa Fe, que desarrollen la actividad de construcción de inmuebles, se aplicará al monto de cada pago sin deducción alguna el 1.5%. En todos los casos, los sujetos pasibles de retención deberán presentar, previo al pago, el Formulario Nº 1276 en el que, con carácter de Declaración Jurada, manifiesten que su actividad corresponde a la antes mencionada; caso contrario deberán aplicar al monto de cada pago sin deducción alguna, la alícuota del 3%.

2.1.4- Tratándose de pagos que los age ntes de retención realicen a los contribuyentes que desarrollen la actividad médico asistencial, prestadas por establecimientos privados con y sin internación, se aplicará al monto de cada pago sin deducción alguna, la alícuota del 1%. En todos los casos, los sujetos pasibles de retención deberán presentar, previo al pago, el Formulario Nº 1276 en el que, con carácter de Declaración Jurada, manifiesten que su actividad corresponde a la antes mencionada; caso contrario deberán aplicar al monto de cada pago sin deducción alguna, la alícuota del 2,5%.

2.1.5- En todos los demás casos no previstos en los puntos anteriores, cuando el sujeto pasible no presente ante el agente de retención, el Formulario Nº1276 en el que con carácter de Declaración Jurada, manifieste su actividad y alícuota correspondiente, aquel aplicará al monto de cada pago, previa deducción del IVA, la alícuota del 3,6%.

2.1.6- No obstante todo lo enunciado precedentemente, como régimen especial, en los casos previstos en el inc. j) del art. 1, los responsables retendrán, incluso en los casos comprendidos en el Convenio Multilateral, la suma que resulte de aplicar el tres coma seis por ciento (3,6%) sobre el importe del pago realizado sin deducción alguna y sin discriminación por tipo de actividad.

3- PAGOS A CONTRIBUYENTES QUE NO ESTEN INSCRIPTOS

Cuando la retención deba practicarse a responsables que estuvieran obligados a inscribirse en el Impuesto sobre los Ingresos Brutos de Santa Fe y no justifiquen tal condición, se aplicará al total del pago la alícuota de la actividad incrementada en un 50% (artículo 5 punto 8).

4- REGIMEN ESPECIAL

Especialmente, para los pagos que las entidades efectúen a comerciantes adheridos a sistemas de tarjetas de débitos, créditos o compra, corresponderá retener el 3,6% sobre el importe del pago sin deducción alguna (incluso para los comprendidos en Convenio Multilateral) siempre que el pago supere los $200-

REGIMEN DE PERCEPCION

SUJETOS QUE DEBEN ACTUAR COMO AGENTES DE PERCEPCION

Deberán actuar como Agentes de Percepción del Impuesto sobre los Ingresos Brutos de Santa Fe:

  • Toda persona o empresa que lleve a cabo el faenamiento o matanza de animales de las especies bovinas, equina, porcina, ovina o avícolas. La percepción se determinará mediante la aplicación de la alícuota para retenciones y percepciones de IVA. Se excluye de la percepción a la carne destinada a e xportación (acreditación mediante copia del romaneo de playa).
  • Los fabricantes de cigarros y cigarrillos. La percepción se determinará aplicando la alícuota de la actividad sobre las siguientes bases de percepción: en el caso de los fabricantes: el 3.60% del importe de cada cobro que realicen. En el caso de los distribuidores 7.2 % del importe de cada cobro.
  • Los escribanos cuando correspondiere.
  • La Lotería de Santa Fe.
  • Los productores de combustibles derivados del petróleo respecto de sus compradores con expendio al público. La percepción será del 2,5% sobre el importe neto de venta (excluido IV A).
  • Los productores y comerciantes de lubricantes. La percepción se determinará aplicando la alícuota de la actividad sobre el importe de la facturación que se realice.
  • La Dirección de Prode.
  • Las agencias de remises por el impuesto que deban tributar las personas que fueran permisionarias del servicio de coches remises. Percepción: alícuota de la actividad sobre el importe de la recaudación que sirve de base para el cálculo de la retribución de la agencia.
  • Los productores, industrializadores, comerciantes e intermediarios:

1. De frutas, verduras y hortal izas, que el API designe para actuar como Agente de Percepción, por el impuesto que deban tributar los adquirentes que fueran comerciantes de tales productos. Percepción: alícuota de la actividad sobre el importe de la facturación o liquidación que se realice.

2. De bienes, por el impuesto que deban tributar sus compradores, los que quedan obligados al pago de la percepción, cuando estos últimos:

• Revistan ante la AFIP la calidad de Responsables Inscriptos o Exentos en el Impuesto al Valor Agregado o Contribuyentes el Régimen Simplificado – Monotributo – y,

• Tengan fijado domicilio o, tengan habilitado local dentro del territorio de la Provincia de Santa Fe o la mercadería sea remitida o en tregada en la Provincia o, se encuentren inscriptos como contribuyentes en el impuesto sobre los ingresos brutos (local o convenio multilateral). Cuando el comprador revista la calidad de contribuyente inscripto en Convenio Multilateral, procederá la percepción cuando el coeficiente asignado a la Provincia de Santa Fe resulte superior a 0.1000 (cero con diez), o cuando resulte contribuyente directo en los términos del artículo 14 inciso a) del citado convenio.

Que quedan liberados de actuar como agentes de percepción:
  • Los responsables con asiento en la Provincia de Santa Fe cuyos ingresos atribuibles en el año calendario anterior, no superen la cifra de $ 22.000.000.- (veintidós millones de pesos).
  • Los responsables no comprendidos en el inciso an terior cuyos ingresos atribuibles a la Provincia. de Santa Fe según las disposiciones del Convenio Multilateral, en el año inmediato anterior, no superen la suma de $ 22.000.000.- (veintidós millones de pesos).
  • Los contribuyentes, comprendidos o no en las normas del Convenio Multilateral – dedicados al expendio al público de combustibles derivados del petróleo.
  • Los contribuyentes, comprendidos o no en las normas del Convenio Multilateral – por la venta de bienes que revistan para el adquirente el carácter de bien de uso, destino que deberá ser declarado por el comprador al concertarse la operación y consignado por el vendedor en la factura o documento equivalente.

Cada Percepción será igual al monto resultante de aplicar sobre el importe de la fa ctura o documento equivalente que se emita o, sobre el importe neto de la misma cuando el adquirente revista la calidad de Responsable Inscripto en el Impuesto al Valor Agregado, el:

  • 2,5% (dos y medio por ciento) cuando el adquirente se encuentre inscripto como contribuyente en el impuesto sobre los Ingresos Brutos local.
  • 1% (uno por ciento) aplicable a los contribuyentes del gravamen que realicen de manera conjunta actividades agropecuarias exentas y gravadas en el mismo.
  • 0,50% ( cincuenta décimos por ciento) cuando el adquirente de medicamentos se encuentre inscripto como contribuyente en el impuesto sobre los ingresos brutos (local o de Convenio Multilateral) y desarrolle la actividad de comercio de medicamentos –por menor‍ o la actividad médico-asistencial, prestadas por establecimientos privados con y sin internación, contempladas en el inc. e) del art. 7 de la Ley Impositiva Anual (t.o. en 1997 y sus modificatorias).
  • 0.35% (treinta y cinco décimo por ciento) cuando el adquirente se encuentre inscripto como contribuyente en el impuesto sobre los ingresos brutos (local o convenio multilateral) y desarrolle la actividad de comercio de medicamentos por mayor.
  • 1% (uno por ciento) cuando el adquirente se encuentre inscripto como contribuyente en el impuesto sobre los ingresos brutos (local o convenio multilateral) y desarrolle la actividad de construcción de inmuebles.
  • 0.10% (diez décimo por ciento) cuando el adquirente radicado en jurisdicci= 3n de la Provincia de Santa Fe se encuentre inscripto como contribuyente en el impuesto sobre los ingresos brutos (local o convenio multilateral) y desarrolle la actividad de industria con ingresos superiores a $120.000.000.
  • 3,6% (tres y medio por ciento) cuando el adquirente no acredito la condición indicada en el acápite anterior.
  • Cuando la percepción se deba realizar a contribuyentes sujetos al régimen general del Convenio Multilateral, ella se efectuará directamente sobre el cincuenta por ciento (50%) de la factura o documento equivalente. Si las operaciones se hallaran sometidas a alguno de los regímenes especiales, las percepciones se materializarán sobre los porcentajes fijados para estos casos.

No corresponderá practicar la percepción cuando la base de cálculo de cada operación no supere los $4.000.- Tampoco corresponderá practicar las percepciones a los adquirentes de

carnes de animales de las especies bovina, esquina, porcina, ovina o productos avícolas cuando la base de cálculo de cada operación no supere los $8.000.

Las excepciones previstas no resultarán de aplicación cuando el total diario operado (total de base) con un mismo sujeto supere dicho monto, correspondiendo practicar la percepción considerando las bases de la totalidad de las operaciones realizadas.

  • Los abastecedores, matarifes abastecedores, y las personas físicas, sociedades con o sin personería jurídica y toda otra entidad que desarrolle la actividad de venta al por mayor de carnes de animales de las especies bovina, equina, porcina, ovina y avícola -excepto frigoríficos- por el impuesto que deban tributar los adquirentes de tales productos que tengan fijado domicilio o tengan habilitado local dentro del territorio santafesino, sea de su casa central, sucursal, depósito, etcétera los que quedan obligados al pago de la percepción correspondiente. Cada percepción será igual al monto resultante de aplicar sobre el importe de la factura o documento equivalente que se emita o, sobre el importe neto de la misma cuando el adquirente revista la calidad de responsable inscripto en el impuesto al valor agregado, el siguiente tratamiento:
  • Cuando el adquirente se encuentre inscripto como contribuyente en el impuesto sobre los ingresos brutos (local o de Convenio Multilateral) 2,5% (dos y medio por ciento),
  • Cuando el adquirente no acredite la condición indicada en el acápite anterior, la alícuota que corresponda a la actividad, incrementada en un 50% (cincuenta por ciento).

No corresponderá practicar la percepción cuando la base de cálculo de cada operación no supere los $ 8.000.

La excepción prevista no resultará de aplicación cuando el total diario operado (total de base) con un mismo sujeto pasible de percepción supere dicho monto, correspondiendo practicar la percepción considerando las bases de la totalidad de las operaciones realizadas.

Importante: No corresponderá practicar la percepción cuando el adquirente acredite su condición de contribuyente local inscripto en una jurisdicción distinta a la provincia de Santa Fe o contribuyente del Convenio Multilateral que no tenga incorporada a esta jurisdicción. Dicha situación se justificará mediante la presentación del Formulario Nº1276 ante el agente de percepción, en el que con carácter de Declaración Jurada el sujeto manifieste encontrarse alcanzado en alguno de l os siguientes incisos:

  • Contribuyente local inscripto exclusivamente en una jurisdicción distinta a la que pretende aplicar el régimen de percepción;
  • Contribuyente de Convenio Multilateral que no tenga incorporada la jurisdicción por la cual se pretende aplicar el régimen de percepción.

NORMAS COMUNES

INSCRIPCION Y BAJA DEL AGENTE DE RETENCION O PERCEPCION

Los agentes de retención y de percepción deberán solicitar la inscripción como tales en API, la que asignará un número que lo identifique en el carácter de agente de retención o percepción.

Los agentes de retención del artículo 2 (empresas que superen los $22.000.000.- de ventas netas en Santa Fe) mantendrán e l carácter de tales hasta el cese de operaciones o hasta que por dos años calendarios consecutivos no superen el monto fijado para actuar como tal ($ 22.000.000.-). A tal efecto deberán solicitar la cancelación de la inscripción en API, la que surtirá efectos a partir de la quincena siguiente a la de presentación.

Los agentes de retención y percepción inscriptos a la fecha de entrada en vigencia de esta norma mantendrán tal condición.

Los contribuyentes inscriptos como agentes de percepción Ingresos Brutos Santa Fe no serán objeto de percepciones. Dicha situación se acreditará con la constancia de inscripción en el referido régimen.

Los sujetos pasibles de retenciones y/o percepciones podrán solicitar una constancia de exclusión cuando las retenciones o percepciones originadas por la aplicación de la presente r esolución general generen un exceso en el cumplimiento de la obligación fiscal.

Para ser procedente el pedido, el saldo a favor del contribuyente debe ser como mínimo tres veces el impuesto determinado promedio de los 6 (seis) anticipos anteriores a la fecha de presentación del pedido de exclusión y el solicitante no deberá tener Riesgo Fiscal.

Se podrá solicitar la constancia de exclusión, la cual tendrá vigencia desde la fecha de emisión y por el término de 4 (cuatro) meses.

No corresponderá las reducciones de las percepciones previamente facturadas, a través de la emisión de Notas de Créditos, con excepción de aquellas que se emitan e impliquen la anulación total de la operación que le diera origen.

PLAZO PARA DEPOSITO LAS RETENCIONES Y PERCEPCIONES

Las retenciones y percepciones se manejarán por quince na (desde el día 1º al 15 de cada mes la primera, y del 16 al 30 o 31 la segunda). La retenciones y percepciones efectuadas deberán depositarse “dentro de los 10 días corridos posteriores a cada quincena”. Es decir:

VENCIMIENTO PARA EL DEPOSITO
  • 1º QUINCENA (del 1 al 15 incluido): hasta el día 25 del mismo mes.
  • 2º QUINCENA (del día 16 al último): hasta el día 10 del mes siguiente.
DECLARACION JURADA

Junto al vencimiento del plazo para el depósito de las retenciones y percepciones, por cada quincena, el agente deberá presentar una declaración jurada por las retenciones o percepciones practicadas, que contendrá los datos previstos por el aplicativo SIPRIB, con proceso a tr avés de internet (en página web de AFIP).

Los datos que contendrá son: Nombre del sujeto retenido, CUIT, concepto por el cual se retuvo, operación sujeta a retención con indicación de la norma aplicada, monto de la operación, bases sujeta a retención, alícuota aplicada, monto retenido, y fecha de pago.

CONCEPTO DE LA RETENCION

El concepto de la retención a consignar en la misma para los Agentes de Retención del artículo 2 es pagos a proveedores (ventas superiores a $22.000.000.- en Santa Fe-).

CONTANCIA DE RETENCION O PERCEPCION

Los agentes de retención o percepción están obligados a entregar constancias de las mismas, las que podrán confeccionarse en:

  • formularios emitidos al efecto (preimpresos o a través de sistemas de gesti ón)
  • o generadas a través del aplicativo SIPRIB

Cuando se eligiera la primera opción, dichos formularios deberán contener:

  • Numeración correlativa
  • Identificación del agente de retención o percepción (razón social, número de inscripción como agente, y CUIT)
  • Identificación del sujeto retenido o percibido (razón social, CUIT, número de inscripción frente a IIBB, o en su caso, condición frente al tributo)
  • Identificación del comprobante que incluye la operación sujeta a retención.
  • Base sujeta a retención o percepción.
  • Alícuota aplicada
  • Monto retenido o percibido
  • Fecha de la retención o percepción

Los agentes deberán conservar ordenados en forma cronológica los duplicados de las constancias. Los agentes de percepción que emitan facturas por las operaciones que originan percepciones, podrán sustituir las constancias haciendo constar el importe percibido en la factura.

Los sujetos que hayan sido objeto de retención, solo podrán restar de sus declaraciones juradas los importes retenidos cuando posean el ejemplar de la boleta que justifique el depósito bancario de tales sumas efectuados por los agentes mencionados.

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