{"id":106532,"date":"2020-08-14T09:08:28","date_gmt":"2020-08-14T12:08:28","guid":{"rendered":"http:\/\/diariotextual.com\/inicio\/?p=106532"},"modified":"2020-08-15T07:28:36","modified_gmt":"2020-08-15T10:28:36","slug":"los-principales-puntos-de-la-ampliacion-de-moratoria-fiscal","status":"publish","type":"post","link":"https:\/\/diariotextual.com\/inicio\/index.php\/2020\/08\/14\/los-principales-puntos-de-la-ampliacion-de-moratoria-fiscal\/","title":{"rendered":"Los principales puntos de la ampliaci\u00f3n de la moratoria fiscal"},"content":{"rendered":"\n

El proyecto de ley de ampliaci\u00f3n de la moratoria<\/strong>, que la C\u00e1mara de Senadores convirti\u00f3 en ley, contempla que podr\u00e1n pagarse en planes de cuotas las deudas previsionales, impositivas y aduaneras vencidas al 31 de julio<\/strong> y prev\u00e9 premios para los contribuyentes cumplidores.<\/strong><\/p>\n\n\n\n

Los principales puntos del proyecto son los siguientes:

– Se incluir\u00e1n las deudas previsionales, impositivas y aduaneras vencidas hasta el 31 de julio.

– Se establece el plazo hasta el 31 de octubre para inscribirse en la moratoria.

– El primer pago de la moratoria vencer\u00e1 el 16 de noviembre.

– Las deudas previsionales se podr\u00e1n pagar en un plazo de entre 48 y 60 cuotas.

– Las obligaciones tributarias se podr\u00e1n abonar en 96 o 120 cuotas.

– La tasa de inter\u00e9s del plan de pago en cuotas ser\u00e1 del 2% mensual hasta enero de 2021 y luego se aplicar\u00e1 la una tasa variable.

– Se elimin\u00f3 el art\u00edculo 14 que habilitaba al Poder Ejecutivo a prorrogar la moratoria.

– Las empresas grandes en los pr\u00f3ximos 24 meses no podr\u00e1n distribuir dividendos, realizar operaciones con t\u00edtulos para eludir la normativa cambiaria ni acceder al mercado cambiario para realizar pagos a entidades vinculadas.

– Se establece un premio a los cumplidores y, en el caso del monotributo, una condonaci\u00f3n del componente impositivo de 6 cuotas para las categor\u00edas A y B,

– En caso de las categor\u00edas C y D ser\u00e1 de 5 cuotas mensuales y consecutivas.

– En las Categor\u00edas E y F ser\u00e1 de 4 cuotas mensuales, en las Categor\u00edas G Y ser\u00e1 de 3 cuotas mensuales, y en las I, J, K ser\u00e1 2 cuotas mensuales.

– En ning\u00fan caso el l\u00edmite del beneficio podr\u00e1 superar los 17.500 pesos.

– Habr\u00e1 un descuento del 15% para qui\u00e9nes paguen al contado.

– No podr\u00e1n acceder qui\u00e9nes tengan activos financieros en el exterior y no repatr\u00eden por lo menos el 30% dentro de los 60 d\u00edas.

– La caducidad de la moratoria ser\u00e1 por falta de pago de 3 cuotas para grandes empresas y de 6 cuotas para MiPyMES.

– Se invita a las Obras Sociales, ART, Provincias y Municipios a sancionar reg\u00edmenes similares y se elimin\u00f3 la posibilidad de que el Poder Ejecutivo pueda disponer una pr\u00f3rroga de esta moratoria.

– Las organizaciones comunitarias fueron incluidas como beneficiarias de la moratoria.

– El acogimiento al presente r\u00e9gimen producir\u00e1 la suspensi\u00f3n de las acciones penales tributarias y penales aduaneras en curso y la interrupci\u00f3n de la prescripci\u00f3n penal respecto de los autores o las autoras.<\/p>\n","protected":false},"excerpt":{"rendered":"

El proyecto de ley de ampliaci\u00f3n de la moratoria, que la C\u00e1mara de Senadores convirti\u00f3 en ley, contempla que podr\u00e1n pagarse en planes de cuotas las deudas previsionales, impositivas y…<\/p>\n","protected":false},"author":7,"featured_media":106533,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,12],"tags":[3645],"class_list":["post-106532","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-que-pasa","category-sociedad","tag-moratoria-fiscal"],"acf":[],"yoast_head":"\nLos principales puntos de la ampliaci\u00f3n de la moratoria fiscal - Diario Textual<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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