{"id":74738,"date":"2019-01-07T19:23:09","date_gmt":"2019-01-07T22:23:09","guid":{"rendered":"https:\/\/iulianocooreman.com.ar\/es\/?p=74738"},"modified":"2019-01-07T19:23:09","modified_gmt":"2019-01-07T22:23:09","slug":"bancos-obligacion-de-informar","status":"publish","type":"post","link":"https:\/\/ic.tecnopc.com.ar\/index.php\/2019\/01\/07\/bancos-obligacion-de-informar\/","title":{"rendered":"BANCOS: OBLIGACI\u00d3N DE INFORMAR"},"content":{"rendered":"<h4 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva; color: #3366ff;\">La AFIP dispuso que los clientes que deben tributar sobre la RENTA FINANCIERA, el Impuesto a las Ganancias, deben solicitar a cada Banco o Agente de Bolsa, la informaci\u00f3n para liquidar el impuesto.<\/span><\/h4>\n<p><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">M\u00e1s all\u00e1 de que el Banco debe informar todos los movimientos a la AFIP, ahora deber\u00e1n entregar el resumen anual de operaciones a cada cliente.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">SUGERIMOS EMPEZAR A PEDIRLO A CADA BANCO PARA TENERLO ANTES DEL 30\/04\/2019.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">A trav\u00e9s de la RG 4394\/19, la AFIP establece un r\u00e9gimen de informaci\u00f3n a cargo de las entidades financieras, los agentes registrados en la Comisi\u00f3n Nacional de Valores (CNV) y las sociedades depositarias de fondos comunes de inversi\u00f3n. A trav\u00e9s de este r\u00e9gimen informativo, se deber\u00e1n poner a disposici\u00f3n del fisco, las operaciones efectuadas por sus clientes personas humanas y sucesiones indivisas por las que paguen o pongan a disposici\u00f3n de estos \u00faltimos, durante el a\u00f1o calendario 2018, intereses o rendimientos que puedan estar alcanzados por el Impuesto a las Ganancias. Asimismo, la normativa prev\u00e9 que los sujetos obligados por el r\u00e9gimen de informaci\u00f3n deber\u00e1n poner a disposici\u00f3n de sus clientes &#8211; con una antelaci\u00f3n m\u00ednima de 30 d\u00edas corridos a la fecha de vencimiento para la presentaci\u00f3n de la DDJJ del impuesto a las ganancias de personas humanas y sucesiones indivisas &#8211; la informaci\u00f3n provista al fisco a trav\u00e9s del mencionado r\u00e9gimen, as\u00ed como aquella referida a las operaciones de enajenaci\u00f3n de t\u00edtulos p\u00fablicos, obligaciones negociables, cuotapartes de fondos comunes de inversi\u00f3n, t\u00edtulos de deuda de fideicomisos financieros y contratos similares, bonos y valores.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: verdana, geneva;\">A su vez, mediante la RG 4395\/19 la AFIP establece que los contribuyentes podr\u00e1n consultar la informaci\u00f3n correspondiente a rentas de instrumentos financieros ( plazos fijos, t\u00edtulos p\u00fablicos, obligaciones negociables, acciones u otros) a trav\u00e9s del servicio \u201cNuestra Parte\u201d, mediante el cual el organismo fiscal viene exponiendo desde hace tiempo a los contribuyentes la informaci\u00f3n de sus movimientos patrimoniales y consumos. Adicionalmente, destaca la resoluci\u00f3n cuales son los documentos v\u00e1lidos para respaldar la determinaci\u00f3n de la renta alcanzada por el impuesto, a saber:<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\"><img decoding=\"async\" src=\"\/images\/unnamed.png\" alt=\"\" \/><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-74739 aligncenter\" src=\"https:\/\/ic.tecnopc.com.ar\/wp-content\/uploads\/2019\/01\/unnamed.png\" alt=\"\" width=\"455\" height=\"330\" srcset=\"https:\/\/ic.tecnopc.com.ar\/wp-content\/uploads\/2019\/01\/unnamed.png 455w, https:\/\/ic.tecnopc.com.ar\/wp-content\/uploads\/2019\/01\/unnamed-300x218.png 300w\" sizes=\"(max-width: 455px) 100vw, 455px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Por \u00faltimo, es importante destacar que en la \u00faltima conferencia de prensa que brind\u00f3 el organismo recaudador, se indic\u00f3 que el impuesto cedular se presentar\u00e1 a trav\u00e9s de una declaraci\u00f3n jurada especial &#8211; por separado de las rentas generales de los contribuyentes &#8211; la cual estar\u00e1 disponible a partir del mes de Marzo 2019.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La AFIP dispuso que los clientes que deben tributar sobre la RENTA FINANCIERA, el Impuesto a las Ganancias, deben solicitar [&hellip;]<\/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-74738","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\/74738","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=74738"}],"version-history":[{"count":0,"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/posts\/74738\/revisions"}],"wp:attachment":[{"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/media?parent=74738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/categories?post=74738"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/tags?post=74738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}