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
What’s Taking place i am new to this, I stumbled upon this I’ve discovered It positively useful and it has aided me out loads. I hope to give a contribution & help other customers like its helped me. Good job.
I think the admin of this website is truly working hard
in support of his website, since here every data is
quality based information.
Thanks for sharing your thoughts about minecraft
for free. Regards
I believe that is among the so much important info for
me. And i am happy studying your article. But should observation on some basic issues,
The website style is great, the articles is in point of fact nice :
D. Just right task, cheers
I believe what you wrote was actually very reasonable.
However, what about this? what if you typed a catchier title?
I mean, I don’t want to tell you how to run your website, but what if you added a title to maybe grab folk’s attention? I
mean Impuesto a las Ganancias: cómo deducir operaciones con monotributistas is a little plain. You should look at Yahoo’s front page and watch how they
create news headlines to grab people interested.
You might try adding a video or a related pic or two to get readers excited about everything’ve got to say.
Just my opinion, it might bring your blog a little bit more interesting.
This post is genuinely a fastidious one it helps new
net users, who are wishing for blogging.
Greetings! This is my first visit to your blog!
We are a collection of volunteers and starting a new initiative
in a community in the same niche. Your blog provided us useful information to work
on. You have done a marvellous job!
I am genuinely thankful to the owner of this web page who has shared
this great article at here.
That is a good tip especially to those fresh to the
blogosphere. Simple but very precise info… Many thanks for
sharing this one. A must read article!
Wow, this paragraph is nice, my sister is analyzing such things, therefore I am going
to let know her.
It’s very straightforward to find out any topic on web as
compared to books, as I found this piece of writing at this web page.
I am really glad to read this website posts which carries lots
of useful information, thanks for providing these statistics.
I really like what you guys are up too. Such
clever work and coverage! Keep up the wonderful works guys I’ve
added you guys to my own blogroll.
Hello to every body, it’s my first pay a quick visit of this website;
this blog includes awesome and genuinely excellent stuff for readers.
This is really interesting, You are a very skilled blogger.
I’ve joined your feed and look forward to seeking more of your wonderful post.
Also, I’ve shared your website in my social networks!
Attractive component to content. I just stumbled upon your
blog and in accession capital to say that I get actually loved
account your blog posts. Any way I will be subscribing for your feeds or even I fulfillment you get entry to persistently fast.
This text is worth everyone’s attention. Where can I find out more?
natalielise pof
Hello everyone, it’s my first pay a quick visit at
this site, and post is really fruitful in support of me, keep up posting such content.
Autolike, auto liker, Auto Liker, Auto Like, Photo Liker, Status Liker, autolike, auto like, Working Auto Liker, Photo Auto Liker, ZFN Liker, Increase Likes, Status Auto Liker, Autoliker, Autolike International, Autoliker, autoliker
Can you tell us more about this? I’d want to find out more details.
I don’t even know how I ended up here, but I thought this post was good.
I do not know who you are but certainly you’re going to a
famous blogger if you aren’t already 😉 Cheers!
An outstanding share! I have just forwarded this onto a
coworker who was doing a little homework on this. And he actually ordered me breakfast simply because I
stumbled upon it for him… lol. So allow me to reword this….
Thanks for the meal!! But yeah, thanks for spending time to talk about
this matter here on your blog.
Thanks for finally writing about >Impuesto a las Ganancias:
cómo deducir operaciones con monotributistas <Loved it! plenty of fish natalielise
It is perfect time to make a few plans for the longer term and it’s time to be happy.
I have read this submit and if I may just I wish to suggest you few interesting things
or suggestions. Perhaps you could write subsequent articles referring to this article.
I wish to learn even more things about it!
Your way of telling the whole thing in this article is genuinely pleasant,
every one be capable of simply be aware of it, Thanks a lot.
I’ve been browsing on-line greater than three hours nowadays, yet I by no means found any interesting article like yours.
It is pretty price sufficient for me. In my opinion, if all
site owners and bloggers made excellent content as you probably did, the internet will be a lot more useful than ever before.
Greetings! I’ve been reading your web site for a long
time now and finally got the bravery to go ahead and give you a shout out from Houston Tx!
Just wanted to tell you keep up the excellent job!
Hi, I do believe this is an excellent website.
I stumbledupon it 😉 I’m going to return yet again since i have book-marked
it. Money and freedom is the greatest way to change, may you be rich and
continue to help others.
Hmm is anyone else encountering problems with the pictures on this blog loading?
I’m trying to figure out if its a problem on my end or if it’s the blog.
Any feed-back would be greatly appreciated.
I pay a quick visit everyday some blogs and sites to read articles, but
this website offers quality based articles.
I have read several excellent stuff here. Certainly price bookmarking for revisiting.
I surprise how a lot attempt you put to create the sort of magnificent informative site.
Awesome post.
In fact when someone doesn’t be aware of afterward its
up to other people that they will help, so here it happens.
Hi there, I would like to subscribe for this webpage to obtain newest updates, therefore where can i do it please help.
Hello, just wanted to say, I loved this post. It was inspiring.
Keep on posting!
Wow, awesome blog layout! How long have you been blogging for?
you made blogging look easy. The overall look of your website is great,
as well as the content!
Your way of telling everything in this post is really good, all can simply be aware of it,
Thanks a lot.
Hmm is anyone else having problems with the images on this blog loading?
I’m trying to determine if its a problem on my end or if it’s the blog.
Any feed-back would be greatly appreciated.
I every time emailed this blog post page to all my associates, because if like to read it then my links
will too.
I’m impressed, I must say. Rarely do I encounter a blog that’s both equally
educative and engaging, and without a doubt, you’ve hit the
nail on the head. The problem is something not enough men and women are speaking intelligently about.
I’m very happy that I stumbled across this during my hunt for something concerning this.
What’s Going down i am new to this, I stumbled upon this I have found
It positively useful and it has aided me out loads.
I am hoping to give a contribution & aid different customers like its helped me.
Great job.
This post is really a good one it helps new internet viewers,
who are wishing for blogging.
whoah this weblog is wonderful i like studying your
articles. Stay up the good work! You recognize, lots of persons are hunting round
for this information, you can aid them greatly.
Hi there, I read your blog daily. Your writing style
is awesome, keep it up!
Appreciate this post. Will try it out.
Have you ever thought about adding a little bit more
than just your articles? I mean, what you say
is valuable and everything. However imagine if
you added some great graphics or video clips to give your posts more, “pop”!
Your content is excellent but with images and clips, this site could undeniably be one of the best in its
field. Fantastic blog!
Superb, what a webpage it is! This weblog presents helpful information to us, keep it up.
I love your blog.. very nice colors & theme. Did you create this website yourself or did you hire someone
to do it for you? Plz answer back as I’m looking to design my own blog and would like to know where u got this from.
appreciate it
I get pleasure from, cause I found exactly what I was having a look for.
You’ve ended my four day long hunt! God Bless you
man. Have a great day. Bye
Simply desire to say your article is as amazing. The clarity in your post is simply
great and i could assume you are an expert on this
subject. Well with your permission let me to grab your
feed to keep updated with forthcoming post. Thanks a million and
please continue the rewarding work.
Fastidious respond in return of this difficulty with
real arguments and describing the whole thing regarding
that.
I must thank you for the efforts you’ve put in penning this site.
I’m hoping to check out the same high-grade blog posts from you later on as well.
In truth, your creative writing abilities has encouraged me to get
my own website now 😉
Wonderful items from you, man. I have be mindful your stuff previous to and you’re simply extremely magnificent.
I really like what you have bought here, certainly like what you’re saying and the way in which during
which you say it. You’re making it entertaining and you still take care of to stay it wise.
I can’t wait to learn much more from you. This is really a terrific site.
It’s awesome to visit this site and reading the views of all friends
regarding this paragraph, while I am also zealous of getting familiarity.
What’s up Dear, are you genuinely visiting this web site regularly, if so afterward you will
definitely get pleasant know-how.
I read this post fully concerning the resemblance of hottest and earlier technologies, it’s amazing article.
Hi, I do think your web site may be having web browser compatibility
issues. Whenever I look at your blog in Safari, it looks fine however
when opening in Internet Explorer, it has some overlapping issues.
I merely wanted to provide you with a quick heads up!
Apart from that, wonderful site!
I’m no longer sure the place you’re getting your info,
but good topic. I needs to spend some time learning more or understanding more.
Thank you for fantastic info I was on the lookout for this information for my mission.
Amazing blog! Do you have any tips and hints for aspiring writers?
I’m planning to start my own blog soon but I’m a
little lost on everything. Would you propose starting with a free platform like
Wordpress or go for a paid option? There are so
many choices out there that I’m totally overwhelmed .. Any tips?
Bless you!
Wow, this paragraph is fastidious, my younger sister is analyzing these things, therefore I am going to let know her.
With havin so much content and articles do you ever run into any problems
of plagorism or copyright violation? My website has a
lot of exclusive content I’ve either created myself or outsourced but it seems a lot of it is popping it up all over the internet without my authorization. Do you know any techniques to help prevent content from being ripped off?
I’d certainly appreciate it.
My brother suggested I might like this blog. He
used to be totally right. This put up truly made my day.
You cann’t believe just how a lot time I had spent for this information!
Thank you!
Thanks , I have recently been searching for info approximately this subject for a while and
yours is the best I’ve found out till now. But, what in regards
to the conclusion? Are you sure in regards to the source?
We stumbled over here by a different website and thought I may
as well check things out. I like what I see so now
i am following you. Look forward to looking at your web page for a second time.
Nice post. I learn something new and challenging on websites I stumbleupon everyday.
It’s always exciting to read content from other
writers and use something from their sites.
I do not even know how I ended up right here, but I believed this submit was once good.
I do not know who you’re but certainly you are going to a
well-known blogger in the event you aren’t already.
Cheers!
I have read so many posts on the topic of the blogger lovers however this paragraph is
really a fastidious paragraph, keep it up.
Wow, amazing blog layout! How lengthy have you ever been running
a blog for? you made blogging glance easy. The entire glance of your website
is great, as well as the content!
Very soon this web site will be famous amid all blogging and site-building users, due to it’s
nice articles or reviews