Los principales cambios que tendrán impacto en las declaraciones juradas impositivas del año fiscal 2016, que deben presentarse próximamente, son los siguientes:

Impuesto a las Ganancias: Derogó el 10% al que estaban sujetos los dividendos o utilidades que distribuyan las sociedades con carácter de pago único y definitivo.

Impuesto sobre los Bienes Personales: estableció un mínimo no imponible de $800.000 para el ejercicio fiscal 2016, dejando sin efecto el mínimo exento de $305.000. A su vez, se incrementará a $950.000 y $1.050.000 para los ejercicios fiscales 2017 y 2018 respectivamente.

Para la determinación del Impuesto se aplicará sobre el monto que exceda el mínimo no imponible una alícuota fija del 0.75% para el ejercicio fiscal 2016,  y del 0.50% y 0.25% para los ejercicios 2017 y 2018.

Sinceramiento fiscal

Cabe destacar el beneficio que la Ley de Sinceramiento Fiscal otorgó a los contribuyentes que hayan cumplido con sus obligaciones tributarias correspondientes a los años 2014 y 2015. Por ser considerados Buenos Cumplidores se los exime de tributar el Impuesto sobre los Bienes Personales por los años 2016 a 2018.

Con respecto al “tapón fiscal”, si bien fue promocionado como una de las mayores ventajas del sinceramiento fiscal  y la mayoría de los contribuyente lo solicitaron pensando en un perdón por el pasado, quedan muchas dudas y será una verdadera incógnita su real alcance en el futuro, dado que su alcance no ha quedado definido por la normativa en cuestión.

Presentación en junio

Otro cambio, no menor, es la prórroga de la presentación de las Declaraciones Juradas del Impuesto a las Ganancias y sobre los Bienes Personales para las personas humanas y sucesiones indivisas correspondiente al año fiscal 2016. Las mismas tendrán lugar durante el mes de Junio 2017, de acuerdo a la terminación del número de CUIT, entre el 12 y 16.

Por otro lado, las declaraciones juradas informativas Año 2016 y siguientes del Impuesto a las Ganancias y Bienes Personales a cargo de las personas que obtengan renta derivada de su trabajo en relación de dependencia, jubilaciones y desempeño de cargos públicos, se deberán presentar únicamente cuando las mismas hubieran obtenido en el año fiscal ganancias brutas totales por un importe igual o superior a quinientos mil pesos ($500.000).

Deducciones en la Web

Desde 2017, para poder deducir cualquier carga de familia, gastos médicos, domestica, entre otros, los empleados ya no podrán usar el formulario en papel (formulario 572 manual) sino que todos deberán hacerlo por el portal que AFIP tiene bajo el llamado “SIRADIG” (Sistema de Registro y actualización de deducciones de impuesto a las ganancias), el cual realiza los controles on-line sobre la deducibilidad de una carga de familia en función a los datos que existen en la base de datos del fisco.

Es importante tener en cuenta que en los últimos meses el fisco ha estado reclamando las diferencias por deducciones improcedentes del periodo 2015, como ejemplo, por lo cual este sistema está en pleno funcionamiento no solo para el empleado y el empleador a la hora de liquidar el impuesto sino para la función de fiscalización.

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