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[title] => MODIFICACIÓN DE LAS ALÍCUOTAS DEL IMPUESTO A LAS GANANCIAS PARA EJERCICIOS INICIADOS A PARTIR DE 1/1/2021
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- Hasta $ 5.000.000: alícuota del 25%.
- Más de $ 5.000.000 y hasta $ 50.000.000: alícuota del 30%.
- Más de $ 50.000.000: alícuota del 35%.
Los citados montos se ajustarán anualmente, a partir del 1/1/2022, considerando la variación anual del Índice de Precios al Consumidor (IPC).
Por otra parte, el monto fijo que se puede deducir en concepto de honorarios de directores se incrementará en un 40% cuando el perceptor sea mujer y en un 60% si se trata de travestis, transexuales y transgénero.
Por último, señalamos que las presentes disposiciones serán de aplicación para los ejercicios fiscales iniciados a partir del 1 de enero de 2021.
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Se establecen alícuotas escalonadas para las sociedades, sobre la base de la ganancia neta acumulada, según el siguiente detalle:
- Hasta $ 5.000.000: alícuota del 25%.
- Más de $ 5.000.000 y hasta $ 50.000.000: alícuota del 30%.
- Más de $ 50.000.000: alícuota del 35%.
Los citados montos se ajustarán anualmente, a partir del 1/1/2022, considerando la variación anual del Índice de Precios al Consumidor (IPC).
Por otra parte, el monto fijo que se puede deducir en concepto de honorarios de directores se incrementará en un 40% cuando el perceptor sea mujer y en un 60% si se trata de travestis, transexuales y transgénero.
Por último, señalamos que las presentes disposiciones serán de aplicación para los ejercicios fiscales iniciados a partir del 1 de enero de 2021.
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Se establecen alícuotas escalonadas para las sociedades, sobre la base de la ganancia neta acumulada, según el siguiente detalle:
- Hasta $ 5.000.000: alícuota del 25%.
- Más de $ 5.000.000 y hasta $ 50.000.000: alícuota del 30%.
- Más de $ 50.000.000: alícuota del 35%.
Los citados montos se ajustarán anualmente, a partir del 1/1/2022, considerando la variación anual del Índice de Precios al Consumidor (IPC).
Por otra parte, el monto fijo que se puede deducir en concepto de honorarios de directores se incrementará en un 40% cuando el perceptor sea mujer y en un 60% si se trata de travestis, transexuales y transgénero.
Por último, señalamos que las presentes disposiciones serán de aplicación para los ejercicios fiscales iniciados a partir del 1 de enero de 2021.
