Se trata del régimen de percepción que permitía que quedaran exentas del pago del IVA y del impuesto a las Ganancias. El organismo incrementará un recaudación en $979.000 millones
Mediante la Resolución General 5339/2023, la Administración Federal de Ingresos Públicos (AFIP) suspendió hasta el 31 de diciembre el régimen de percepción que permitía, a través de un certificado de exclusión, que empresas importadoras quedaran exentas del pago del Impuesto al Valor Agregado (IVA) y del Impuesto a las Ganancias.
Se trata de un régimen aplicable a operaciones de importación definitiva de bienes, incluidas las realizadas al área franca desde terceros países y desde el área franca al territorio aduanero general, o especial, salvo que se encuentren exceptuadas, explicaron desde la AFIP.
Según el organismo, la suspensión de este régimen implica un aumento aproximado de la recaudación tributaria en términos aduaneros del 20% en IVA y de un 6% en Ganancias. Además, estimaron una cifra cercana a los $979.000 millones en términos de ingresos.
Sin embargo, los especialistas advirtieron sobre el impacto de la medida, que hace que los importadores adelanten las percepciones de Ganancias y de IVA, y podría trasladarse a los precios de productos y servicios. “Esta medida es claramente recaudatoria y no considera la grave situación económica e inflacionaria por la que atraviesa el país. Además, se suma a la implementación de los regímenes de percepción del IVA por operaciones en plataformas digitales y por la venta de productos alimenticios y de limpieza, entre otros”, indicó el tributaria Sebastián Domínguez, de SDC Asesores Tributarios.
Sin embargo, fuentes del organismo aclararon que no hay ninguna posibilidad de que la eliminación de las exclusiones se trasladen a los precios. “No es ni siquiera discutible”, aseguraron. Y explicaron que la medida se tomó porque se advirtió que muchas empresas importantes que se dedican a la importación recurren a la exclusión de Ganancias e IVA mediante maniobras de “contabilidad creativa” como los quebrantos o ajustes por inflación, que no se corresponden luego en los gastos que realizan y las ganancias que obtienen.
La suspensión del régimen implica un aumento de la recaudación tributaria en términos aduaneros del 20% en IVA y de un 6% en Ganancias (Foto: AFIP)Desde la AFIP explicaron que la percepción del impuesto a las Ganancias que se practique por la suspensión establecida tendrá para las empresas el carácter de “impuesto ingresado” y podrá ser computado en la declaración jurada del período fiscal correspondiente. En el caso del IVA, hasta el 31 de diciembre las percepciones efectuadas podrán ser computadas a partir del noveno período fiscal posterior a la fecha del despacho de importación. Es decir, la percepción de IVA ingresada en marzo recién podrá ser computada en la declaración jurada de diciembre.
Por otro lado, aclararon que la suspensión no será de aplicación para las importaciones para consumo efectuadas por Micro y Pequeñas empresas que tengan un certificado “MiPyME” vigente al momento de la importación, a las importaciones para consumo que se realicen por cuenta y orden del Estado Nacional (para el caso de las empresas como Enarsa y Cammesa, importadoras de energía) y a las Importaciones para consumo eximidas de impuestos nacionales por la Ley de Presupuesto.
“Terminará impactando en los precios de los productos y servicios de la economía nacional” (Domínguez)
Los importadores afectados por esta disposición deberán ingresar un 6% de percepciones de ganancias aún cuando hayan estimado que la declaración jurada que van a presentar por el período fiscal corriente vaya a arrojar saldo a favor. En casos donde la importación definitiva de bienes tenga como destino el uso o consumo particular del importador, la percepción será del 11 por ciento. En cuanto al IVA, los importadores deberán depositar una percepción del 20% si los productos que importan están gravados al 21% y del 10% si están gravados al 10,5 por ciento.
“Si bien técnicamente las percepciones no son impuestos porque se computan a cuenta del impuesto que corresponde, en la práctica pueden transformarse en impuestos y es lo que sucederá en la mayoría de los casos debido a que los importadores cuentan con certificados para que no se las apliquen”, agregó Domínguez. El especialista alertó que con una inflación interanual de más del 100%, el crédito por las percepciones ingresadas hoy se deprecia hasta el momento en que se puede computar.
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