{"id":31097,"date":"2025-05-11T17:51:00","date_gmt":"2025-05-11T20:51:00","guid":{"rendered":"https:\/\/bergsteinlaw.com\/?page_id=31097"},"modified":"2025-05-11T17:52:21","modified_gmt":"2025-05-11T20:52:21","slug":"liquidacion-de-irae-sobre-base-ficta-por-empresa-de-asesoria-contable-y-tributaria","status":"publish","type":"page","link":"https:\/\/bergsteinlaw.com\/en\/liquidacion-de-irae-sobre-base-ficta-por-empresa-de-asesoria-contable-y-tributaria\/","title":{"rendered":"(Espa\u00f1ol) Liquidaci\u00f3n de IRAE sobre base ficta por empresa de asesor\u00eda contable y tributaria"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"31097\" class=\"elementor elementor-31097\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7cc02b2 elementor-section-full_width elementor-section-content-middle elementor-section-stretched cyg--cabezal elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"7cc02b2\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1deec3 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"e1deec3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64e3452 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"64e3452\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h2>Reporte TRIBUTARIO N\u00b068<\/h2>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-03c93e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"03c93e1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-f848534 cyg--cont-content sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"f848534\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ad6161 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"4ad6161\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-large\">Liquidaci\u00f3n de IRAE sobre base ficta por empresa de asesor\u00eda contable y tributaria<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81aef55 elementor-widget__width-initial sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"81aef55\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>La Direcci\u00f3n General Impositiva (DGI) analiz\u00f3 el r\u00e9gimen aplicable a dicha empresa en respuesta a la Consulta N\u00b0 6.580.<\/p><p>La empresa consultante (la \u201cEmpresa\u201d), adem\u00e1s de poseer como giro principal el de asesor\u00eda contable y tributaria, tambi\u00e9n cuenta con los giros secundarios de corretaje de seguros y administraci\u00f3n de propiedades.<\/p><p>La Empresa (una sociedad de responsabilidad limitada) realiza su actividad a trav\u00e9s de un socio no-profesional (con el apoyo de personal dependiente).<\/p><p>La misma Empresa entend\u00eda que podr\u00eda liquidar el Impuesto a las Rentas de las Actividades Econ\u00f3micas (IRAE), aplicando los porcentajes (de determinaci\u00f3n ficta de renta) previstos para quienes combinan capital y trabajo, a saber:<\/p><table width=\"74%\"><tbody><tr><td width=\"32%\"><p><strong>M\u00e1s de<\/strong><\/p><\/td><td width=\"33%\"><p><strong>Hasta<\/strong><\/p><\/td><td width=\"34%\"><p><strong>%<\/strong><\/p><\/td><\/tr><tr><td width=\"32%\"><p>UI 0<\/p><\/td><td width=\"33%\"><p>UI 1.000.000<\/p><\/td><td width=\"34%\"><p>12%<\/p><\/td><\/tr><tr><td width=\"32%\"><p>UI 1.000.000<\/p><\/td><td width=\"33%\"><p>UI 2.000.000<\/p><\/td><td width=\"34%\"><p>14%<\/p><\/td><\/tr><tr><td width=\"32%\"><p>UI 2.000.000<\/p><\/td><td width=\"33%\"><p>UI 3.000.000<\/p><\/td><td width=\"34%\"><p>48%<\/p><\/td><\/tr><tr><td width=\"32%\"><p>UI 3.000.000<\/p><\/td><td width=\"33%\"><p>En adelante<\/p><\/td><td width=\"34%\"><p>60%<\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p>La DGI, sin embargo, no estuvo de acuerdo. En su opini\u00f3n, la Empresa tendr\u00eda que aplicar los siguientes porcentajes (esto es: los previstos para quienes obtienen rentas puras de trabajo:<\/p><table width=\"74%\"><tbody><tr><td width=\"32%\"><p><strong>M\u00e1s de<\/strong><\/p><\/td><td width=\"33%\"><p><strong>Hasta<\/strong><\/p><\/td><td width=\"34%\"><p><strong>Porcentaje<\/strong><\/p><\/td><\/tr><tr><td width=\"32%\"><p>UI 0<\/p><\/td><td width=\"33%\"><p>Ul 2.000.000<\/p><\/td><td width=\"34%\"><p>48%<\/p><\/td><\/tr><tr><td width=\"32%\"><p>Ul 2.000.000<\/p><\/td><td width=\"33%\"><p>Ul 3.000.000<\/p><\/td><td width=\"34%\"><p>60%<\/p><\/td><\/tr><tr><td width=\"32%\"><p>Ul 3.000.000<\/p><\/td><td width=\"33%\"><p>En adelante<\/p><\/td><td width=\"34%\"><p>72%<\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p>Ello pues, como explica la DGI, <em>\u201cen cuanto al factor capital empleado para desarrollar la actividad de asesor\u00eda, se entiende que el mismo no est\u00e1 activamente dirigido a la obtenci\u00f3n de la renta, sino a facilitar la actividad personal. En consecuencia, la actividad de asesoramiento contable y tributario descripta, no es considerada actividad empresarial\u2026<\/em><\/p><p><em>Por otra parte, con relaci\u00f3n a las rentas obtenidas por su actividad secundaria de corredor de seguros y de administrador de inmuebles (actuando en calidad de mandatario), son consideradas rentas puras de trabajo, conforme al \u00faltimo inciso del art\u00edculo 50 del Decreto N\u00ba 148\/007\u2026<\/em> <em>En definitiva la totalidad de las rentas originadas en las actividades consultadas son consideradas rentas puras de trabajo.\u201d<\/em><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-46bd75e cyg--sidebar sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"46bd75e\" 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respuesta&hellip;<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"acf":[],"_links":{"self":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/31097"}],"collection":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/comments?post=31097"}],"version-history":[{"count":8,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/31097\/revisions"}],"predecessor-version":[{"id":31105,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/31097\/revisions\/31105"}],"wp:attachment":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/media?parent=31097"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}