Muchas empresas desconocen que existe un limite para poder deducir del Impuesto a las Ganancias, compras efectuadas a inscriptos en el Monotributo. Claves a tener en cuenta.
Las operaciones con monotributistas tienen límites en la deducción en el Impuesto a las Ganancias, salvo que se contraten en forma “recurrente”.
Es común que las empresas, sobre todo las pymes desconozcan que pueden estar realizando un gasto que finalmente no sea deducible del Impuesto a las Ganancias cuando contratan con otras pymes, explicó Sebastián M. Domínguez, de SDC Asesores Tributarios.
La limitación en la deducción del Impuesto a las Ganancias es para las contrataciones “no recurrentes” con adheridos al Monotributo.
Nota relacionada: PLAN “MAMUSHKA”: EL GOBIERNO IMPULSA LEY PYME CON REFORMA LABORAL Y TRIBUTARIA DENTRO
El monotributista clasifica como recurrente cuando se realizaron como mínimo la siguiente cantidad en el ejercicio fiscal, enumeró Domínguez.
– Al menos 24 compras – Al menos 10 locaciones o prestaciones de servicios.
– En el caso de los recurrentes no hay límite en la deducción, puntualizó Domínguez.
– En cambio en el caso de los no recurrentes se aplica los siguientes topes para la deducción, explicó el especialista:
– Respecto de un mismo proveedor: hasta un 2% – Para el conjunto de proveedores: hasta un 8%.
Este criterio se aplica al total de compras, locaciones y prestaciones de servicios del mismo ejercicio fiscal.
Los límites en la deducción en el Impuesto a las Ganancias se conocerán definitivamente al cerrar el ejercicio fiscal, dijo Domínguez.
Se pueden planificar lícitamente las operaciones con monotributistas para que los mismos revistan el carácter de recurrentes, indicó Domínguez, para lo que debe tenerse presente el principio de la realidad económica.
Por ejemplo: Una empresa contrata a un pintor monotributista para que pinte una oficina que tiene 15 despachos. Le pide que haga 15 facturas donde, en cada una de ellas, facture el servicio de pintura de un despacho.
Desde el punto de vista de la cantidad de facturas, el monotributista sería recurrente, pero desde el punto de vista de la realidad económica, habría una sola operación por la que fue contratado, que es la de pintar la oficina.
Otro ejemplo que puso Domínguez: al inicio del ejercicio fiscal, una empresa contrata a un abogado monotributista que le factura mensualmente por los servicios. Cerrado el ejercicio, el abogado habrá emitido 12 facturas. En este caso, desde el punto de vista de la cantidad de facturas el monotributista es recurrente como también si se analiza la realidad económica. Domínguez concluyó que, “dado que las contrataciones de monotributistas pueden llegar a no ser deducibles de Ganancias, es sumamente importante realizar una adecuada planificación fiscal con ese tipo de contribuyentes, sin dejar de tener en cuenta la realidad económica”.
Fuente: El Cronista
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