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12 de diciembre de 2024
A tomar nota
ARCA estableció el procedimiento para calcular anticipo de ganancias sábado 9 de noviembre de 2024 07:55
La Agencia de Recaudación y Control Aduanero (ARCA), ex AFIP, dio a conocer hoy un procedimiento especial para el cálculo de los anticipos del impuesto a las ganancias, correspondiente a período fiscal 2024 para personas físicas y sucesiones indivisas.
La Resolución General número 5.600 se publicará el lunes próximo en el Boletín Oficial.
El organismo conducido por Florencia Misrahi dispuso también la prórroga de la fecha de vencimiento del primer anticipo, pautada para el 25 de noviembre próximo.
La normativa eleva de 50 a 150 millones uno de los parámetros considerados para que los contribuyentes y responsables que ejerzan la opción de reducción de anticipos requieran de un procedimiento especial con controles adicionales.
Los anticipos son pagos a cuenta de un determinado impuesto al que está obligado un contribuyente. Estos pagos se descuentan del monto determinado de la obligación principal al momento de presentar la declaración jurada correspondiente.
Deben abonarlos todas las personas humanas y sucesiones indivisas inscriptas en el impuesto y deberá efectuarse a través de la Billetera Electrónica AFIP o mediante Volante Electrónico de Pago (VEP), accediendo al servicio con clave fiscal "Presentación de DDJJ y Pagos" y utilizando los siguientes códigos: Impuestos 011 -Ganancias Personas Físicas; Concepto 191 -Anticipos y Subconcepto 191 -Anticipos.
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