{"id":75502,"date":"2021-01-29T19:36:13","date_gmt":"2021-01-29T22:36:13","guid":{"rendered":"https:\/\/iulianocooreman.com.ar\/es\/?p=75502"},"modified":"2021-01-29T19:36:13","modified_gmt":"2021-01-29T22:36:13","slug":"impuesto-a-la-riqueza-reglamentacion","status":"publish","type":"post","link":"https:\/\/ic.tecnopc.com.ar\/index.php\/2021\/01\/29\/impuesto-a-la-riqueza-reglamentacion\/","title":{"rendered":"IMPUESTO A LA RIQUEZA: REGLAMENTACI\u00d3N"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; color: #3366ff;\">El decreto publicado, profundiza aspectos recaudatorios que merecieron cr\u00edticas a la constitucionalidad de la norma y agrega elementos profiscalistas que tendr\u00e1 que aclarar la Resoluci\u00f3n General de AFIP.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Principales aspectos:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Sujetos: Personas o Sucesiones Indivisas, residentes o no.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Tasa entre 2% y 3,5% a los patrimonios de las personas f\u00edsicas superiores a los $200 millones.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Valor de una sociedad: Activo \u2013 Pasivo del \u00daltimo Ejercicio cerrado al 31\/12\/19.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Opci\u00f3n: Balance Especial al 18\/12\/20, s\u00f3lo para los que pagan y tengan igual % de participaci\u00f3n.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Flexibiliza el destino de los fondos de la Repatriaci\u00f3n (30% de activos financieros).<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Faculta a la AFIP a establecer Reg\u00edmenes de Informaci\u00f3n para detectar evasiones o elusiones.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>El decreto publicado, profundiza aspectos recaudatorios que merecieron cr\u00edticas a la constitucionalidad de la norma y agrega elementos profiscalistas que tendr\u00e1 que aclarar la Resoluci\u00f3n General de AFIP.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-75502","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\/75502","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=75502"}],"version-history":[{"count":0,"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/posts\/75502\/revisions"}],"wp:attachment":[{"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/media?parent=75502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/categories?post=75502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ic.tecnopc.com.ar\/index.php\/wp-json\/wp\/v2\/tags?post=75502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}