Noticias

stdClass Object
(
    [id] => 130
    [asset_id] => 268
    [title] => MODIFICACIÓN DE LAS ALÍCUOTAS DEL IMPUESTO A LAS GANANCIAS PARA EJERCICIOS INICIADOS A PARTIR DE 1/1/2021
    [alias] => modificacion-de-las-alicuotas-del-impuesto-a-las-ganancias-para-ejercicios-iniciados-a-partir-de-1-1-2021
    [introtext] => 

Se establecen alícuotas escalonadas para las sociedades, sobre la base de la ganancia neta acumulada.

[fulltext] =>

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.

[state] => 1 [catid] => 8 [created] => 2021-06-16 13:00:35 [created_by] => 889 [created_by_alias] => [modified] => 2023-09-01 17:24:07 [modified_by] => 887 [checked_out] => 0 [checked_out_time] => [publish_up] => 2021-06-16 13:00:35 [publish_down] => [images] => {"image_intro":"","float_intro":"","image_intro_alt":"","image_intro_caption":"","image_fulltext":"","float_fulltext":"","image_fulltext_alt":"","image_fulltext_caption":""} [urls] => {"urla":false,"urlatext":"","targeta":"","urlb":false,"urlbtext":"","targetb":"","urlc":false,"urlctext":"","targetc":""} [attribs] => {"article_layout":"","show_title":"","link_titles":"","show_tags":"","show_intro":"","info_block_position":"","info_block_show_title":"","show_category":"","link_category":"","show_parent_category":"","link_parent_category":"","show_associations":"","show_author":"","link_author":"","show_create_date":"","show_modify_date":"","show_publish_date":"","show_item_navigation":"","show_icons":"","show_print_icon":"","show_email_icon":"","show_vote":"","show_hits":"","show_noauth":"","urls_position":"","alternative_readmore":"","article_page_title":"","show_publishing_options":"","show_article_options":"","show_urls_images_backend":"","show_urls_images_frontend":""} [version] => 4 [ordering] => [metakey] => [metadesc] => [access] => 1 [hits] => 190 [metadata] => Joomla\Registry\Registry Object ( [data:protected] => stdClass Object ( [robots] => [author] => [rights] => [xreference] => ) [initialized:protected] => 1 [separator:protected] => . ) [featured] => 0 [language] => * [featured_up] => [featured_down] => [category_title] => Blog [category_alias] => blog [category_access] => 1 [category_language] => * [author] => Andrea Parise [parent_title] => ROOT [parent_id] => [parent_route] => [parent_alias] => root [parent_language] => * [rating] => [rating_count] => [params] => Joomla\Registry\Registry Object ( [data:protected] => stdClass Object ( [article_layout] => _:default [show_title] => 1 [link_titles] => 1 [show_intro] => 0 [info_block_position] => 0 [info_block_show_title] => 0 [show_category] => 0 [link_category] => 1 [show_parent_category] => 0 [link_parent_category] => 0 [show_associations] => 0 [flags] => 1 [show_author] => 0 [link_author] => 0 [show_create_date] => 0 [show_modify_date] => 0 [show_publish_date] => 0 [show_item_navigation] => 0 [show_readmore] => 0 [show_readmore_title] => 1 [readmore_limit] => 100 [show_tags] => 1 [record_hits] => 1 [show_hits] => 0 [show_noauth] => 0 [urls_position] => 0 [captcha] => [show_publishing_options] => 1 [show_article_options] => 1 [show_configure_edit_options] => 1 [show_permissions] => 1 [show_associations_edit] => 1 [save_history] => 1 [history_limit] => 10 [show_urls_images_frontend] => 0 [show_urls_images_backend] => 1 [targeta] => 0 [targetb] => 0 [targetc] => 0 [float_intro] => [float_fulltext] => [category_layout] => _:blog [show_category_title] => 0 [show_description] => 0 [show_description_image] => 0 [maxLevel] => 1 [show_empty_categories] => 0 [show_no_articles] => 0 [show_category_heading_title_text] => 0 [show_subcat_desc] => 0 [show_cat_num_articles] => 0 [show_cat_tags] => 1 [show_base_description] => 0 [maxLevelcat] => -1 [show_empty_categories_cat] => 0 [show_subcat_desc_cat] => 0 [show_cat_num_articles_cat] => 0 [num_leading_articles] => 0 [blog_class_leading] => [num_intro_articles] => 30 [blog_class] => [num_columns] => 2 [multi_column_order] => 1 [num_links] => 0 [show_subcategory_content] => 0 [link_intro_image] => 0 [show_pagination_limit] => 1 [filter_field] => hide [show_headings] => 1 [list_show_date] => 0 [date_format] => [list_show_hits] => 0 [list_show_author] => 0 [display_num] => 10 [orderby_pri] => order [orderby_sec] => rdate [order_date] => published [show_pagination] => 2 [show_pagination_results] => 0 [show_featured] => show [show_feed_link] => 1 [feed_summary] => 0 [feed_show_readmore] => 0 [sef_ids] => 1 [custom_fields_enable] => 1 [workflow_enabled] => 0 [show_page_heading] => 0 [layout_type] => blog [menu_text] => 1 [menu_show] => 1 [page_title] => Noticias [page_description] => [page_rights] => [robots] => [access-view] => 1 ) [initialized:protected] => 1 [separator:protected] => . ) [tagLayout] => Joomla\CMS\Layout\FileLayout Object ( [options:protected] => Joomla\Registry\Registry Object ( [data:protected] => stdClass Object ( [component] => com_content [client] => 0 ) [initialized:protected] => [separator:protected] => . ) [data:protected] => Array ( ) [debugMessages:protected] => Array ( ) [layoutId:protected] => joomla.content.tags [basePath:protected] => [fullPath:protected] => [includePaths:protected] => Array ( ) ) [slug] => 130:modificacion-de-las-alicuotas-del-impuesto-a-las-ganancias-para-ejercicios-iniciados-a-partir-de-1-1-2021 [readmore_link] => /blog/modificacion-de-las-alicuotas-del-impuesto-a-las-ganancias-para-ejercicios-iniciados-a-partir-de-1-1-2021 [text] =>

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.

[tags] => Joomla\CMS\Helper\TagsHelper Object ( [tagsChanged:protected] => [replaceTags:protected] => [typeAlias] => [itemTags] => Array ( [0] => stdClass Object ( [tag_id] => 3 [id] => 3 [parent_id] => 1 [lft] => 3 [rgt] => 4 [level] => 1 [path] => ganancias [title] => ganancias [alias] => ganancias [note] => [description] => [published] => 1 [checked_out] => [checked_out_time] => [access] => 1 [params] => {} [metadesc] => [metakey] => [metadata] => {} [created_user_id] => 887 [created_time] => 2023-08-31 04:55:16 [created_by_alias] => [modified_user_id] => 887 [modified_time] => 2023-08-31 04:55:16 [images] => {} [urls] => {} [hits] => 103 [language] => * [version] => 1 [publish_up] => [publish_down] => ) [1] => stdClass Object ( [tag_id] => 8 [id] => 8 [parent_id] => 1 [lft] => 13 [rgt] => 14 [level] => 1 [path] => afip [title] => afip [alias] => afip [note] => [description] => [published] => 1 [checked_out] => 0 [checked_out_time] => [access] => 1 [params] => [] [metadesc] => [metakey] => [metadata] => {} [created_user_id] => 889 [created_time] => 2020-06-23 18:19:00 [created_by_alias] => [modified_user_id] => 889 [modified_time] => 2020-06-23 18:19:00 [images] => {} [urls] => {} [hits] => 1081 [language] => * [version] => 1 [publish_up] => 2020-06-23 18:19:00 [publish_down] => 2020-06-23 18:19:00 ) ) [tags] => [newTags] => [oldTags] => ) [jcfields] => Array ( ) [event] => stdClass Object ( [afterDisplayTitle] => [beforeDisplayContent] => [afterDisplayContent] => ) )

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.