{"id":74562,"date":"2018-12-17T12:41:41","date_gmt":"2018-12-17T15:41:41","guid":{"rendered":"https:\/\/iulianocooreman.com.ar\/es\/?p=74562"},"modified":"2018-12-17T12:41:41","modified_gmt":"2018-12-17T15:41:41","slug":"afip-actualiza-deduccion","status":"publish","type":"post","link":"https:\/\/ic.tecnopc.com.ar\/index.php\/2018\/12\/17\/afip-actualiza-deduccion\/","title":{"rendered":"AFIP: ACTUALIZA DEDUCCI\u00d3N"},"content":{"rendered":"<h4 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva; color: #3366ff;\">Se increment\u00f3 el monto m\u00e1ximo del tope de los cr\u00e9ditos morosos de escasa significaci\u00f3n, originados en operaciones comerciales.<\/span><\/h4>\n<p><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">En la actual situaci\u00f3n de crisis que atraviesan las distintas actividades, la AFIP, a trav\u00e9s de la R.G. 4358, estableci\u00f3 el incremento del monto m\u00e1ximo de los cr\u00e9ditos morosos de escasa significaci\u00f3n originados en operaciones comerciales, que resultan deducibles de las rentas de tercera categor\u00eda, sin necesidad de realizar gestiones judiciales -fijado por la RG (AFIP) 1457 y de acuerdo con lo establecido por el art. 136 del decreto reglamentario del impuesto-. Anteriormente, el tope m\u00e1ximo estaba establecido en $ 10.000, pasando dicho importe a ser de $45.000.<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: verdana, geneva;\">Esta deducci\u00f3n es para las empresas enumeradas en el Art. 49 de la ley de impuestos a las ganancias y en la medida que cumpla con los requisitos establecidos en la ley de ganancias<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Se increment\u00f3 el monto m\u00e1ximo del tope de los cr\u00e9ditos morosos de escasa significaci\u00f3n, originados en operaciones comerciales.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[3],"tags":[],"class_list":["post-74562","post","type-post","status-publish","format-standard","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/posts\/74562","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/comments?post=74562"}],"version-history":[{"count":0,"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/posts\/74562\/revisions"}],"wp:attachment":[{"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/media?parent=74562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/categories?post=74562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/tags?post=74562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}