Impuesto a las Ganancias 2017

A través del decreto 1307/2016, el Poder Ejecutivo reglamentó la ley 27346, que introduce las siguientes modificaciones a partir de 2017:

  • Mínimo no imponible. Un trabajador soltero pasará a pagar Ganancias a partir de un salario bruto mensual de $ 27.941 (cerca de $ 23.000 pesos de bolsillo) y uno casado con dos hijos desde los $ 37.000 brutos ($ 30.000 netos).
  • Escalas. Se actualizan, luego de haber estado congeladas 17 años. Según el Instituto Argentino de Análisis Fiscal (IARAF), los cambios beneficiarán especialmen te a «los trabajadores con salarios brutos de entre $ 30.000 y $ 37.000 en el caso de los casados con dos hijos y de $ 26.000 y $ 28.000 en el caso de los solteros, que ahora quedarán fuera del impuesto. El texto contempla la actualización anual automática de los parámetros, por lo que se evitará la pérdida constante frente a la inflación.
  • Jubilados. Estarán exentos de Ganancias si cobran menos de cinco jubilaciones mínimas, es decir alrededor de $ 30.000 brutos.
  • Aguinaldo. Se incluirá en la base imponible del impuesto que se computa de forma anual. Así, los descuentos se prorratean en doce meses y se evita un salto brusco en las retenciones del mes de su percepción.
  • Horas Extra. Quedarán exentas las que se generen en días no laborables y feriados.
  • Alquileres. Se podrá deducir el 40% de las sumas pagadas, con un tope de hasta $ 4.000 mensuales. Este beneficio será sólo para quienes no sean propietarios de un inmueble.
  • Viáticos. Quedarán exentos hasta el 40% de la ganancia no imponible, es decir unos $ 20.000 al año.
  • Hijos. Los casados podrán deducir al cónyuge (hasta $ 48.447 al año) e hijos de hasta 18 años (y no de hasta 24, como antes). Los montos a deducir suben un 21,5%.
  • Docentes. Podrán deducir un adicional por material didáctico de hasta el 40% de la ganancia no imponible.

Cabe aclarar que, para la puesta en práctica de la ley, hace falta aún la norma reglamentaria de la Administración Federal de Ingresos Públicos ( AFIP ) referida a varios aspectos.

Prorroga

La AFIP prorrogó hasta el 31 de marzo de 2017 el plazo para informar deducciones y pagos a cuenta del impuesto a las Ganancias correspondiente a este año, que se realiza a través de la web de ese organismo.

Por medio de una resolución, ente recaudador aclaró que a partir del ejercicio fiscal 2017, todas las declaraciones de deducciones deberán realizarse a través de un formulario electrónico.

Ese papel se encuentra en el «Sistema de Registro y Actualización de Deducciones del Impuesto a las Ganancias (SiRADIG)-TRABAJADOR» de la página web de la AFIP, que permite la transferencia electrónica de los datos contenidos en el formulario de declaración jurada F. 572, según el texto oficial.

El organismo aclaró que para ingresar al servicio, los aludidos contribuyentes deberán -previamente- informar una dirección de correo electrónico y un número de teléfono particular, en el sitio web institucional.

También explicó que «con carácter de excepción y únicamente con relación al período fiscal 2016, la transferencia electrónica de los datos contenidos en el formulario de declaración jurada F.

572 Web podrá efectuarse hasta el 31 de marzo de 2017, inclusive, y el agente de retención realizará la correspondiente liquidación anual hasta el 30 de abril de 2017, inclusive».

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