{"id":11679,"date":"2025-12-26T20:45:23","date_gmt":"2025-12-26T23:45:23","guid":{"rendered":"https:\/\/wsclegal.com\/?p=11679"},"modified":"2025-12-31T10:07:04","modified_gmt":"2025-12-31T13:07:04","slug":"reforma-tributaria-en-marcha-que-cambia","status":"publish","type":"post","link":"https:\/\/wsclegal.com\/es\/reforma-tributaria-en-marcha-que-cambia\/","title":{"rendered":"Reforma tributaria en marcha: \u00bfqu\u00e9 cambia?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row full_width=\u00bbstretch_row_content_no_spaces\u00bb content_placement=\u00bbmiddle\u00bb css=\u00bb.vc_custom_1694620103250{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;padding-left: 10% !important;background-color: #e8eef5 !important;}\u00bb conditional_render=\u00bb%5B%7B%22value_role%22%3A%22administrator%22%7D%5D\u00bb el_class=\u00bbtitulopostcheckout\u00bb][vc_column css=\u00bb.vc_custom_1674106037719{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00bb conditional_render=\u00bb%5B%7B%22value_role%22%3A%22administrator%22%7D%5D\u00bb][vc_column_text css=\u00bb.vc_custom_1703273107953{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 3% !important;padding-bottom: 3% !important;}\u00bb]<\/p>\n<p style=\"text-align: left; margin-bottom: 0px;\">Consulte las \u00faltimas noticias sobre jurisprudencia, regulaciones y leyes.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=\u00bbstretch_row_content_no_spaces\u00bb equal_height=\u00bbyes\u00bb content_placement=\u00bbmiddle\u00bb conditional_render=\u00bb%5B%7B%22value_role%22%3A%22administrator%22%7D%5D\u00bb css=\u00bb.vc_custom_1692799876407{margin-top: 0px !important;margin-bottom: 25px !important;border-top-width: 2px !important;border-bottom-width: 2px !important;padding-top: 22px !important;padding-right: 10% !important;padding-bottom: 22px !important;padding-left: 10% !important;border-top-color: #bc9640 !important;border-top-style: solid !important;border-bottom-color: #bc9640 !important;border-bottom-style: solid !important;}\u00bb][vc_column width=\u00bb1\/2&#8243; conditional_render=\u00bb%5B%7B%22value_role%22%3A%22administrator%22%7D%5D\u00bb css=\u00bb.vc_custom_1674353033684{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00bb offset=\u00bbvc_col-xs-6&#8243;][vc_column_text css=\u00bb.vc_custom_1708709617985{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00bb]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #003e59;\">Novedades<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/2&#8243; css=\u00bb.vc_custom_1674353042854{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00bb conditional_render=\u00bb%5B%7B%22value_role%22%3A%22administrator%22%7D%5D\u00bb offset=\u00bbvc_col-xs-6&#8243;][vc_column_text css=\u00bb.vc_custom_1694620983785{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00bb]<\/p>\n<p style=\"text-align: right;\"><span style=\"color: #003e59;\"> <a href=\"https:\/\/wsclegal.com\/en\/insights\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5363\" src=\"https:\/\/wsclegal.com\/wp-content\/uploads\/2023\/01\/flecha.png\" alt=\"\" width=\"20\" height=\"16\" \/><\/a>\u00a0 Volver<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=\u00bbstretch_row_content_no_spaces\u00bb conditional_render=\u00bb%5B%7B%22value_role%22%3A%22administrator%22%7D%5D\u00bb el_class=\u00bbsec-top\u00bb css=\u00bb.vc_custom_1675395705007{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-right: 10% !important;padding-bottom: 0px !important;padding-left: 10% !important;}\u00bb][vc_column][vc_single_image image=\u00bb11683&#8243; img_size=\u00bb\u00bb alignment=\u00bbcenter\u00bb css=\u00bb.vc_custom_1766792879508{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00bb][\/vc_column][\/vc_row][vc_row conditional_render=\u00bb%5B%7B%22value_role%22%3A%22administrator%22%7D%5D\u00bb el_class=\u00bbinternapost margenmob\u00bb css=\u00bb.vc_custom_1674404868551{padding-top: 50px !important;}\u00bb][vc_column width=\u00bb4\/5&#8243;][vc_column_text css=\u00bb\u00bb]<\/p>\n<h1><span style=\"color: #003e59;\">Reforma tributaria en marcha: \u00bfqu\u00e9 cambia?<\/span><\/h1>\n<p>El Congreso ayer<strong> sancion\u00f3 la Ley de Reforma al R\u00e9gimen Penal Tributario y Procedimiento Tributario (\u201c<em>Ley<\/em>\u201d)<\/strong>, una normativa que propone un <strong>cambio en la relaci\u00f3n entre el Estado y los contribuyentes<\/strong>.[\/vc_column_text][vc_custom_heading text=\u00bb\u00bfCu\u00e1l es el eje de la Ley?\u00bb use_theme_fonts=\u00bbyes\u00bb css=\u00bb\u00bb skin=\u00bbprimary\u00bb show_border=\u00bbyes\u00bb border_skin=\u00bbprimary\u00bb border_size=\u00bbxs\u00bb][vc_column_text css=\u00bb\u00bb]Menos burocracia, m\u00e1s previsibilidad y un sistema que <strong>deja de criminalizar errores menores<\/strong> para concentrarse en los delitos<strong> graves.<\/strong>[\/vc_column_text][vc_custom_heading text=\u00bbPrincipales novedades\u00bb use_theme_fonts=\u00bbyes\u00bb css=\u00bb\u00bb skin=\u00bbprimary\u00bb show_border=\u00bbyes\u00bb border_skin=\u00bbprimary\u00bb border_size=\u00bbxs\u00bb][vc_column_text css=\u00bb\u00bb]<\/p>\n<ul>\n<li><strong>Presunci\u00f3n de buena fe del contribuyente: <\/strong>el enfoque cambia. Quien cumple ya no es tratado como \u201csospechoso\u201d permanente, sino que, por el contrario, se presume su buena fe y se premia al buen contribuyente.<\/li>\n<li><strong>Actualizaci\u00f3n de los montos y multas penales tributarias y de seguridad social: <\/strong>los m\u00ednimos legales para las sanciones se manten\u00edan vigentes desde diciembre de 2017 (sanci\u00f3n de la Ley N\u00b0 27.430). A partir del efecto de la inflaci\u00f3n esta actualizaci\u00f3n era necesaria para poder volver a colocar el foco en importes verdaderamente significativos.<\/li>\n<\/ul>\n<p>El \u00fanico punto controvertido que trajo la actualizaci\u00f3n es nuevamente consignar importes en pesos sin prevenir ninguna forma de actualizaci\u00f3n. Esta circunstancia lleva a la necesidad de reformas peri\u00f3dicas para evitar que vuelvan a quedar desactualizados los importes<strong>.<\/strong>[\/vc_column_text][vc_custom_heading text=\u00bbM\u00e1s incentivos para los contribuyentes\u00bb use_theme_fonts=\u00bbyes\u00bb css=\u00bb\u00bb skin=\u00bbprimary\u00bb show_border=\u00bbyes\u00bb border_skin=\u00bbprimary\u00bb border_size=\u00bbxs\u00bb][vc_column_text css=\u00bb\u00bb]<\/p>\n<ul>\n<li><strong>Pago y archivo de la cuesti\u00f3n penal:<\/strong> se incentiva la regularizaci\u00f3n temprana. La modificaci\u00f3n normativa claramente se encuentra dentro de un nuevo paradigma donde el <strong>evasor <u>no<\/u> se considera un delincuente<\/strong>. La normativa mantiene la posibilidad de abonar la deuda <strong>antes<\/strong> de la denuncia penal para evitar su tramitaci\u00f3n. Asimismo, suma la posibilidad de luego de iniciada la acci\u00f3n penal, hasta 30 d\u00edas h\u00e1biles posteriores a la notificaci\u00f3n de la imputaci\u00f3n penal <strong><u>archivar las actuaciones<\/u><\/strong> si el contribuyente abona la totalidad de la deuda (capital, intereses y multa) <strong><u>m\u00e1s<\/u><\/strong> un 50% adicional.<\/li>\n<li><strong>Reduce el plazo de prescripci\u00f3n para contribuyentes cumplidores.<\/strong> El plazo de prescripci\u00f3n se podr\u00e1 reducir <strong>a 3 a\u00f1os<\/strong> para contribuyentes que declaran y pagan en t\u00e9rmino, sin inconsistencias significativas.<\/li>\n<li><strong>Unificaci\u00f3n de reglas relativas a la prescripci\u00f3n: modificaci\u00f3n del C\u00f3digo Civil y Comercial de la Naci\u00f3n (\u201c<em>CCCN<\/em>\u201d). <\/strong>La normativa modifica el art\u00edculo 2560 del CCCN y aclara que el plazo de prescripci\u00f3n se regir\u00e1 por normativa nacional. Elimina cualquier posibilidad de que las provincias puedan legislar respecto del plazo de prescripci\u00f3n. Esta aclaraci\u00f3n se celebra y permite una <strong>mayor seguridad jur\u00eddica a los contribuyentes<\/strong>.<\/li>\n<li><strong>Crea la Declaraci\u00f3n Jurada Simplificada:<\/strong> es un nuevo r\u00e9gimen que permite a las personas humanas y sucesiones indivisas residentes en el pa\u00eds aceptar una declaraci\u00f3n jurada generada directamente por el sistema de ARCA. Dicha declaraci\u00f3n posee <strong>efecto liberatorio<\/strong> y reduce controles retroactivos.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_custom_heading text=\u00bb\u00bfPor qu\u00e9 es relevante para empresas y personas?\u00bb use_theme_fonts=\u00bbyes\u00bb css=\u00bb\u00bb skin=\u00bbprimary\u00bb show_border=\u00bbyes\u00bb border_skin=\u00bbprimary\u00bb border_size=\u00bbxs\u00bb][vc_column_text css=\u00bb\u00bb]La Ley apunta a un sistema m\u00e1s <strong>previsible, eficiente y razonable<\/strong>, donde cumplir es m\u00e1s simple y existe mayor seguridad jur\u00eddica para los contribuyentes que act\u00faen de buena fe.[\/vc_column_text][vc_custom_heading text=\u00bbConclusiones\u00bb use_theme_fonts=\u00bbyes\u00bb css=\u00bb\u00bb skin=\u00bbprimary\u00bb show_border=\u00bbyes\u00bb border_skin=\u00bbprimary\u00bb border_size=\u00bbxs\u00bb][vc_column_text css=\u00bb\u00bb]Durante a\u00f1os, el sistema tributario argentino funcion\u00f3 bajo una l\u00f3gica clara: cumplir no garantizaba tranquilidad y equivocarse \u2014aun sin intenci\u00f3n\u2014 pod\u00eda tener consecuencias desproporcionadas. Esta Ley rompe, al menos en parte, con esa inercia.<\/p>\n<p>La reforma no es \u201cm\u00e1s blanda\u201d ni \u201cpermisiva\u201d, sino que es <strong>m\u00e1s selectiva<\/strong>. Evita gastar recursos estatales persiguiendo errores formales o diferencias menores y empieza a apuntar \u2014por fin\u2014 a la evasi\u00f3n real y significativa. Dirige los recursos estatales hac\u00eda donde de verdad importa. Para el contribuyente que cumple, el mensaje es contundente: ordenarse empieza a valer la pena. Para el gran evasor, el margen se achica.<\/p>\n<p>La discusi\u00f3n de fondo no es si el Estado <strong>recauda m\u00e1s o menos, sino c\u00f3mo recauda y a qui\u00e9n persigue. En ese cambio de enfoque se juega algo clave: la credibilidad del sistema tributario.<\/strong><\/p>\n<p>La pregunta ya no es si la reforma es perfecta (no lo es), sino si estamos dispuestos a seguir sosteniendo un sistema que trata igual al que cumple y al que evade. El paso del tiempo deber\u00e1 confirmar si la Ley logra cumplir con su objetivo: mayor seguridad jur\u00eddica y reglas m\u00e1s claras para los que cumplen.[\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/5&#8243;][vc_widget_sidebar sidebar_id=\u00bbblog-sidebar\u00bb][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1674404931104{padding-bottom: 15px !important;background-color: #e8eef5 !important;}\u00bb conditional_render=\u00bb%5B%7B%22value_role%22%3A%22administrator%22%7D%5D\u00bb el_class=\u00bbmargenmob\u00bb][vc_column width=\u00bb3\/4&#8243;][vc_column_text css=\u00bb.vc_custom_1703263153703{padding-bottom: 0px !important;}\u00bb]<span style=\"color: #3a3a3a;\">Para m\u00e1s informaci\u00f3n sobre este tema y cualquier otra consulta legal, comun\u00edquese con nuestros autores.<\/span>[\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/4&#8243;][\/vc_column][\/vc_row][vc_row content_placement=\u00bbmiddle\u00bb css=\u00bb.vc_custom_1674405179900{padding-top: 0px !important;background-color: #e8eef5 !important;}\u00bb conditional_render=\u00bb%5B%7B%22value_role%22%3A%22administrator%22%7D%5D\u00bb el_class=\u00bbmargenmob\u00bb][vc_column width=\u00bb1\/6&#8243;][vc_single_image image=\u00bb10649&#8243; img_size=\u00bb\u00bb css=\u00bb.vc_custom_1766792465990{padding-right: 0px !important;padding-left: 0px !important;}\u00bb][vc_single_image image=\u00bb7244&#8243; img_size=\u00bb\u00bb css=\u00bb.vc_custom_1766792590150{padding-right: 0px !important;padding-left: 0px !important;}\u00bb][\/vc_column][vc_column width=\u00bb2\/6&#8243;][vc_column_text css=\u00bb.vc_custom_1767012274323{padding-top: 5% !important;padding-right: 0px !important;padding-left: 0px !important;}\u00bb]<\/p>\n<h3 style=\"text-align: left; margin-bottom: 8px;\"><a href=\"https:\/\/wsclegal.com\/es\/nuestro-equipo\/maria-agustina-russo\/\"><span style=\"color: #003e59;\">Agustina Russo<\/span><\/a><\/h3>\n<p><a href=\"mailto:mrusso@wsclegal.com\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5301\" src=\"https:\/\/wsclegal.com\/wp-content\/uploads\/2023\/01\/Group-17.png\" alt=\"\" width=\"30\" height=\"30\" \/><\/a>\u00a0 \u00a0 <a href=\"https:\/\/www.linkedin.com\/in\/mar%C3%ADa-agustina-russo\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5678\" src=\"https:\/\/wsclegal.com\/wp-content\/uploads\/2023\/01\/Group-10.png\" alt=\"\" width=\"32\" height=\"28\" \/><\/a>[\/vc_column_text][vc_column_text css=\u00bb.vc_custom_1766792672272{padding-top: 5% !important;padding-right: 0px !important;padding-left: 0px !important;}\u00bb]<\/p>\n<h3 style=\"text-align: left; margin-bottom: 8px;\"><a href=\"https:\/\/wsclegal.com\/es\/nuestro-equipo\/german-agustin-hernandez\/\"><span style=\"color: #003e59;\">Germ\u00e1n Agust\u00edn Hern\u00e1ndez<\/span><\/a><\/h3>\n<p><a href=\"mailto:ghernandez@wsclegal.com\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5301\" src=\"https:\/\/wsclegal.com\/wp-content\/uploads\/2023\/01\/Group-17.png\" alt=\"\" width=\"30\" height=\"30\" \/><\/a>\u00a0 \u00a0 <a href=\"https:\/\/www.linkedin.com\/in\/germ%C3%A1n-a-hern%C3%A1ndez-4277351a4\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5678\" src=\"https:\/\/wsclegal.com\/wp-content\/uploads\/2023\/01\/Group-10.png\" alt=\"\" width=\"32\" height=\"28\" \/><\/a>[\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/2&#8243; css=\u00bb.vc_custom_1674353389193{margin-bottom: 0px !important;padding-top: 2% !important;padding-right: 4% !important;padding-bottom: 20px !important;padding-left: 4% !important;background-color: #ffffff !important;}\u00bb conditional_render=\u00bb%5B%7B%22value_role%22%3A%22administrator%22%7D%5D\u00bb]<div class=\"porto-sicon-box  vc_custom_1674353330788  wpb_custom_1efe903570d178ff0a9b7bfa5febd3a4 style_1 left-icon\"><div class=\"porto-sicon-left\"><div id=\"porto-icon-13708853146a23aa762f807\" class=\"porto-just-icon-wrapper porto-sicon-img\" style=\"font-size: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"img-icon\" alt=\"\" src=\"https:\/\/wsclegal.com\/wp-content\/uploads\/2023\/01\/Vector-66.png\" width=\"53\" height=\"43\" \/><\/div><\/div><div class=\"porto-sicon-body\"><div class=\"porto-sicon-description\" style=\"\">\n<h4 style=\"text-align: left; 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margin-bottom: 8px;\"><span style=\"font-size: 14px; color: #3a3a3a;\"><strong>Aviso<\/strong><\/span><\/p>\n<p style=\"text-align: left; margin-bottom: 8px;\">Este art\u00edculo se basa en informaci\u00f3n de dominio p\u00fablico y es de car\u00e1cter puramente informativo. No tiene como finalidad proporcionar asesoramiento legal ni un an\u00e1lisis exhaustivo de las cuestiones que menciona.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row full_width=\u00bbstretch_row_content_no_spaces\u00bb content_placement=\u00bbmiddle\u00bb css=\u00bb.vc_custom_1694620103250{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;padding-left: 10% !important;background-color: #e8eef5 !important;}\u00bb conditional_render=\u00bb%5B%7B%22value_role%22%3A%22administrator%22%7D%5D\u00bb el_class=\u00bbtitulopostcheckout\u00bb][vc_column css=\u00bb.vc_custom_1674106037719{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00bb conditional_render=\u00bb%5B%7B%22value_role%22%3A%22administrator%22%7D%5D\u00bb][vc_column_text css=\u00bb.vc_custom_1703273107953{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 3% !important;padding-bottom: 3% !important;}\u00bb] Consulte las \u00faltimas noticias sobre jurisprudencia, regulaciones y leyes. [\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=\u00bbstretch_row_content_no_spaces\u00bb equal_height=\u00bbyes\u00bb content_placement=\u00bbmiddle\u00bb conditional_render=\u00bb%5B%7B%22value_role%22%3A%22administrator%22%7D%5D\u00bb css=\u00bb.vc_custom_1692799876407{margin-top: 0px 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