{"id":12240,"date":"2026-03-06T15:24:12","date_gmt":"2026-03-06T18:24:12","guid":{"rendered":"https:\/\/wsclegal.com\/?p=12240"},"modified":"2026-03-06T16:50:30","modified_gmt":"2026-03-06T19:50:30","slug":"reforma-impositiva-que-cambio","status":"publish","type":"post","link":"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/","title":{"rendered":"Reforma Impositiva: \u00bfqu\u00e9 cambi\u00f3?"},"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=\u00bb12246&#8243; img_size=\u00bb\u00bb alignment=\u00bbcenter\u00bb css=\u00bb.vc_custom_1772820925711{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 Impositiva: \u00bfqu\u00e9 cambi\u00f3?<\/span><\/h1>\n<p><em><span class=\"NormalTextRun SCXW29325756 BCX0\">Menos carga,\u00a0<\/span><span class=\"NormalTextRun SCXW29325756 BCX0\">una\u00a0<\/span><span class=\"NormalTextRun SCXW29325756 BCX0\">b\u00fasqueda de mayor inversi\u00f3n, correcci\u00f3n de distorsiones,\u00a0<\/span><span class=\"NormalTextRun SCXW29325756 BCX0\">incentivos para reactivar el mercado inmobiliario<\/span><span class=\"NormalTextRun SCXW29325756 BCX0\">,<\/span><span class=\"NormalTextRun SCXW29325756 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW29325756 BCX0\">alivio\u00a0<\/span><span class=\"NormalTextRun SCXW29325756 BCX0\">y\u00a0<\/span><span class=\"NormalTextRun SCXW29325756 BCX0\">se\u00f1ales\u00a0<\/span><span class=\"NormalTextRun SCXW29325756 BCX0\">para el<\/span><span class=\"NormalTextRun SCXW29325756 BCX0\">\u00a0mercado<\/span><span class=\"NormalTextRun SCXW29325756 BCX0\">.<\/span><\/em>[\/vc_column_text][vc_column_text css=\u00bb\u00bb]<span class=\"TextRun SCXW13588919 BCX0\" lang=\"ES-AR\" xml:lang=\"ES-AR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW13588919 BCX0\">La ley de<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">\u00a0modernizaci\u00f3n\u00a0<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">laboral\u00a0<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">introduce\u00a0<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">un<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">\u00a0R\u00e9gimen de Incentivo para Inversiones (<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">\u201c<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">RIMI<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">\u201d<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">)<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">. Por su parte,\u00a0<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">introduce\u00a0<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">ajustes<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">\u00a0en<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">\u00a0el Impuesto al Valor Agregado<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">(\u201c<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">IVA\u201d<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">),<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">Impuesto a las Ganancias<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">\u00a0(\u201cIG\u201d)<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">, r\u00e9gimen especial para\u00a0<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">la ganader\u00eda<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">, y precisiones sobre residencia fiscal de argentinos naturalizados por inversi\u00f3n.\u00a0<\/span><span class=\"NormalTextRun SCXW13588919 BCX0\">Con todo ello queda claro que el objetivo es aumentar las inversiones.<\/span><\/span><span class=\"EOP SCXW13588919 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span>[\/vc_column_text][vc_custom_heading text=\u00bb1. R\u00e9gimen de Incentivo para Inversiones (RIMI)\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]<span class=\"TextRun SCXW147500448 BCX0\" lang=\"ES-AR\" xml:lang=\"ES-AR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW147500448 BCX0\">El RIMI intenta beneficiar a las<\/span><span class=\"NormalTextRun SCXW147500448 BCX0\">\u00a0medianas<\/span><span class=\"NormalTextRun SCXW147500448 BCX0\">\u00a0y peque\u00f1as empresas que invierten en el pa\u00eds que no fueron contempladas en el RIGI.\u00a0<\/span><span class=\"NormalTextRun SCXW147500448 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW147500448 BCX0\">El objetivo de incentivar la inversi\u00f3n de este sector es<\/span><span class=\"NormalTextRun SCXW147500448 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW147500448 BCX0\">aumentar el empleo genuino y brindar condiciones que permitan competir en el mercado internacional.\u00a0<\/span><\/span><span class=\"EOP SCXW147500448 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span>[\/vc_column_text][vc_custom_heading text=\u00bbi.- Beneficiarios\u00bb font_container=\u00bbtag:h3|text_align:left\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]<span class=\"TextRun SCXW168708010 BCX0\" lang=\"ES-AR\" xml:lang=\"ES-AR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW168708010 BCX0\">El RIMI est\u00e1 dirigido a sujetos organizados en forma de empresa en sentido amplio<\/span><\/span><span class=\"TextRun Footnote BlobObject DragDrop SCXW168708010 BCX0\" lang=\"ES-AR\" xml:lang=\"ES-AR\" data-contrast=\"auto\"><span class=\"Superscript SCXW168708010 BCX0\" data-fontsize=\"12\">1<\/span><\/span><span class=\"TextRun SCXW168708010 BCX0\" lang=\"ES-AR\" xml:lang=\"ES-AR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW168708010 BCX0\">\u00a0que sean consideradas como Peque\u00f1as y Medianas Empresas (hasta Mediana Empresa Tramo 2 inclusive) por<\/span><span class=\"NormalTextRun SCXW168708010 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW168708010 BCX0\">inversiones productivas\u00a0<\/span><span class=\"NormalTextRun SCXW168708010 BCX0\">que realicen en los pr\u00f3ximos<\/span><span class=\"NormalTextRun SCXW168708010 BCX0\">\u00a02 a\u00f1os.<\/span><\/span><span class=\"EOP SCXW168708010 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span>[\/vc_column_text][vc_custom_heading text=\u00bbii.- Inversiones alcanzadas\u00bb font_container=\u00bbtag:h3|text_align:left\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]<span data-contrast=\"auto\">Se detallan principalmente tres inversiones:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Bienes muebles nuevos amortizables (excepto autom\u00f3viles)<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Obras para actividades productivas<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Sistemas\/equipos de riego,\u00a0bienes de\u00a0alta eficiencia energ\u00e9tica, mallas antigranizo\u00a0para el sector agropecuario y\u00a0bienes semovientes<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_custom_heading text=\u00bbiii.- Inversiones excluidas\u00bb font_container=\u00bbtag:h3|text_align:left\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]<span class=\"TextRun SCXW132137246 BCX0\" lang=\"ES-AR\" xml:lang=\"ES-AR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW132137246 BCX0\">Expresamente se excluyeron del RIMI las inversiones en\u00a0<\/span><span class=\"NormalTextRun SCXW132137246 BCX0\">activos financieros, de\u00a0<\/span><span class=\"NormalTextRun AdvancedProofingIssueV2Themed SCXW132137246 BCX0\">portfolio<\/span><span class=\"NormalTextRun SCXW132137246 BCX0\">\u00a0y bienes de cambio.<\/span><\/span><span class=\"EOP SCXW132137246 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span>[\/vc_column_text][vc_custom_heading text=\u00bbiv.- M\u00ednimos de inversi\u00f3n\u00bb font_container=\u00bbtag:h3|text_align:left\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]<span data-contrast=\"auto\">Para beneficiarse por el RIMI es necesario que se cumpla con los siguientes m\u00ednimos de inversi\u00f3n dependiendo el tipo de empresa:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Micro: USD 150.000.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Peque\u00f1a: USD 600.000.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Mediana T1: USD 3.500.000.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Mediana T2: USD 9.000.000.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_custom_heading text=\u00bbv.- Beneficios principales\u00bb font_container=\u00bbtag:h3|text_align:left\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]<span data-contrast=\"auto\">El RIMI otorga los siguientes beneficios:\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">La posibilidad de realizar una\u00a0amortizaci\u00f3n acelerada\u00a0en determinados bienes (bienes muebles;\u00a0obras;\u00a0riego\u00a0y\u00a0alta eficiencia energ\u00e9tica;\u00a0bienes semovientes;\u00a0mallas antigranizo\u00a0para el sector agropecuario)<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">R\u00e9gimen especial de amortizaci\u00f3n para la explotaci\u00f3n de bienes detallados en el art\u00edculo 78 de la LIG\u00a0(minas, canteras, bosques y an\u00e1logos).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Reglas especiales por reemplazo\/enajenaci\u00f3n.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">IVA: devoluci\u00f3n anticipada de cr\u00e9ditos fiscales generados por inversiones, luego de 3 per\u00edodos fiscales desde que resultan computables.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_custom_heading text=\u00bbvi.- Exclusiones objetivas\u00bb font_container=\u00bbtag:h3|text_align:left\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]<span data-contrast=\"auto\">Existen determinados sujetos que no podr\u00e1n acceder a estos beneficios:\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Los condenados,\u00a0o cuyos socios o accionistas, posean condena confirmada por\u00a0segunda\u00a0instancia\u00a0por\u00a0los delitos de la\u00a0Ley\u00a0N\u00b0\u00a027.401 (Ley de Responsabilidad Penal a Personas\u00a0Jur\u00eddicas).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Los declarados en estado de quiebra.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Los condenados, con condena confirmada en segunda instancia por\u00a0delitos tributarios,\u00a0aduaneros\u00a0o\u00a0cambiarios.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Los que registren deudas firmes, exigibles e impagas fiscales, aduaneras o previsionales.\u00a0\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Personas jur\u00eddicas cuyos socios, administradores, directores, representantes legales, s\u00edndicos, miembros del consejo de vigilancia o quienes ocupen cargos equivalentes posean condena confirmada en segundas instancias por delitos tributarios, aduaneros o cambiarios.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Las personas jur\u00eddicas que accedan a los beneficios del\u00a0RIGI (Ley 27.742) por las mismas inversiones\u00a0productivas.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Se destaca que caducan todos los beneficios si alguna de estas causales se presenta luego de haber ingresado al r\u00e9gimen.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span>[\/vc_column_text][vc_custom_heading text=\u00bb2. Reforma Impositiva\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_custom_heading text=\u00bbA.- IVA: al\u00edcuota reducida para riego agroindustrial\u00bb font_container=\u00bbtag:h3|text_align:left\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]<span class=\"TextRun SCXW94907146 BCX0\" lang=\"ES-AR\" xml:lang=\"ES-AR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW94907146 BCX0\">Se incorpora en el art<\/span><span class=\"NormalTextRun SCXW94907146 BCX0\">\u00edculo<\/span><span class=\"NormalTextRun SCXW94907146 BCX0\">\u00a028\u00a0<\/span><span class=\"NormalTextRun SCXW94907146 BCX0\">de la Ley al Impuesto al Valor Agregado (<\/span><span class=\"NormalTextRun SCXW94907146 BCX0\">L<\/span><span class=\"NormalTextRun SCXW94907146 BCX0\">ey de\u00a0<\/span><span class=\"NormalTextRun SCXW94907146 BCX0\">IVA<\/span><span class=\"NormalTextRun SCXW94907146 BCX0\">)<\/span><span class=\"NormalTextRun SCXW94907146 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW94907146 BCX0\">una reducci\u00f3n del 50% en la al\u00edcuota del IVA para los servicios de<\/span><span class=\"NormalTextRun SCXW94907146 BCX0\">\u00a0provisi\u00f3n de energ\u00eda el\u00e9ctrica para sistemas de riego agroindustrial<\/span><span class=\"NormalTextRun SCXW94907146 BCX0\">. La al\u00edcuota quedar\u00e1 en 10,5% en lugar de 21%.<\/span><\/span><span class=\"EOP SCXW94907146 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span>[\/vc_column_text][vc_custom_heading text=\u00bbB.- Impuesto a las Ganancias\u00bb font_container=\u00bbtag:h3|text_align:left\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_custom_heading text=\u00bbi. Permite actualizaci\u00f3n de quebrantos\u00bb font_container=\u00bbtag:h3|text_align:left\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]<span data-contrast=\"auto\">Para ejercicios iniciados desde 01\/01\/2025, los quebrantos se\u00a0podr\u00e1n\u00a0actualizar\u00a0por\u00a0el \u00cdndice de Precios del Consumidor,\u00a0Nivel General\u00a0informado por\u00a0el\u00a0INDEC.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">El ajuste corre entre el cierre del ejercicio\u00a0en el cual se\u00a0origin\u00f3 el quebranto\u00a0y el\u00a0cierre\u00a0del ejercicio\u00a0en el cual se\u00a0computar\u00e1.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La consecuencia directa es que permite que las empresas tengan sus quebrantos con n\u00fameros reales, no distorsionados por efectos de la inflaci\u00f3n.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Esta modificaci\u00f3n abre una discusi\u00f3n que se ven\u00eda teniendo en cuanto a la posibilidad de actualizar quebrantos de los per\u00edodos anteriores. \u00bfLa norma tom\u00f3 en cuenta una necesidad de los contribuyentes? \u00bfLa modificaci\u00f3n dar\u00e1 m\u00e1s argumentos al Fisco para afirmar que antes del per\u00edodo 2025 la actualizaci\u00f3n se encontraba prohibida?\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span>[\/vc_column_text][vc_custom_heading text=\u00bbii. Nuevas Exenciones\u00bb font_container=\u00bbtag:h3|text_align:left\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]<span data-contrast=\"auto\">Las exenciones las podemos agrupar en las siguientes categor\u00edas:\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Intereses\/rendimientos<\/span><\/b><span data-contrast=\"auto\">: se extiende la exenci\u00f3n\u00a0en\u00a0IG\u00a0para dep\u00f3sitos\u00a0a plazo fijo\u00a0realizados en\u00a0<\/span><span data-contrast=\"auto\">cualquier moneda<\/span><span data-contrast=\"auto\">.\u00a0Anteriormente la norma limitaba la exenci\u00f3n a los dep\u00f3sitos en plazo fijo en moneda nacional\u00a0(modificaci\u00f3n del inc. h, art. 26 LIG).\u00a0La medida busca incentivar a que las personas depositen sus ahorros en monedas extranjeras, a fin de formalizar la econom\u00eda\u00a0e incrementar la actividad.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Casa-habitaci\u00f3n<\/span><\/b><span data-contrast=\"auto\">: se mantiene exento el\u00a0importe abonado por alquiler para el locador. Por su parte, se permite al locatario deducir sin l\u00edmite el importe abonado\u00a0de alquiler con destino a casa-habitaci\u00f3n. Esta exenci\u00f3n claramente busca fomentar la compra de inmuebles, activar el mercado inmobiliario y formalizar la actividad de alquileres, brindando exenciones al propietario y la posibilidad de deducir el gasto al inquilino.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Venta de inmuebles por personas humanas\/sucesiones indivisas<\/span><\/b><span data-contrast=\"auto\">:\u00a0se encuentra\u00a0exenta\u00a0del\u00a0IG\u00a0desde 01\/01\/2026, en los t\u00e9rminos y condiciones que establezca la\u00a0reglamentaci\u00f3n.\u00a0Nuevamente, una medida directamente relacionada a incentivar el mercado inmobiliario.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_custom_heading text=\u00bbiii. Sector ganadero: r\u00e9gimen especial de valuaci\u00f3n\u00bb font_container=\u00bbtag:h3|text_align:left\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 aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Opci\u00f3n de valuar existencias con \u00edndices espec\u00edficos (Ley 23.079):\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0&#8211; Vaquillonas: \u00edndice \u201cvaquillona de 1 a 2 a\u00f1os\u201d.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0&#8211; Novillos: \u00edndice \u201cnovillo de 1 a 2 a\u00f1os\u201d.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Objetivo: alinear contabilidad fiscal con realidad productiva y ciclos biol\u00f3gicos.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_custom_heading text=\u00bbiv. Residencia fiscal de argentinos naturalizados por inversi\u00f3n\u00bb font_container=\u00bbtag:h3|text_align:left\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]<span data-contrast=\"auto\">La normativa detalla que la ciudadan\u00eda por inversi\u00f3n no genera residencia fiscal autom\u00e1tica.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A los efectos del r\u00e9gimen de no residentes, dichas\u00a0sujetos\u00a0ser\u00e1n tratadas como extranjeros, salvo que al obtener la ciudadan\u00eda ya fueran residentes permanentes en el pa\u00eds.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La medida busca brindar seguridad jur\u00eddica al inversor extranjero, evitando dudas respecto de su residencia fiscal e incentivar la inversi\u00f3n en el pa\u00eds.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span>[\/vc_column_text][vc_custom_heading text=\u00bb3.- Derogaci\u00f3n de impuestos internos\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]<span data-contrast=\"auto\">Se\u00a0derogan\u00a0los impuestos internos aplicables a:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Seguros<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Telefon\u00eda celular y satelital<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Objetos suntuarios<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Automotores<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Embarcaciones<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Aeronaves<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_custom_heading text=\u00bb4.- Conclusi\u00f3n\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]<span data-contrast=\"auto\">Las medidas est\u00e1n dirigidas claramente a incentivar la inversi\u00f3n, reactivar diferentes mercados y tiene un gui\u00f1o fuerte al sector agropecuario.\u00a0El Estado Nacional parece querer quedar bien con todos los sectores\u00a0productivos\u00a0para que lleguen\u00a0m\u00e1s\u00a0inversiones\u00a0al pa\u00eds.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Desde la \u00f3ptica impositiva faltan muchos cambios para tener un sistema verdaderamente eficiente y tentador para el inversor, aunque este sea un buen paso.\u00a0Para ello se\u00a0requiere un cambio integral.<\/span>[\/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_1770385853721{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_1770901152760{padding-right: 0px !important;padding-left: 0px !important;}\u00bb][vc_single_image image=\u00bb7244&#8243; img_size=\u00bb\u00bb css=\u00bb.vc_custom_1770388666835{padding-right: 0px !important;padding-left: 0px !important;}\u00bb][\/vc_column][vc_column width=\u00bb2\/6&#8243;][vc_column_text css=\u00bb.vc_custom_1770901236396{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;\">Mar\u00eda 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:\/\/ar.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_1770388842580{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-18548863106a23885f74ee6\" 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; margin-bottom: 0px; letter-spacing: 0.2px;\"><span style=\"color: #003e59;\">Subscribe to our<\/span><\/h4>\n<h4 style=\"text-align: left;\"><span style=\"color: #003e59;\">newsletter<\/span><\/h4>\n<p><\/div> <!-- description --><\/div><\/div><!-- porto-sicon-box -->\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f3412-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"3412\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/es\/wp-json\/wp\/v2\/posts\/12240#wpcf7-f3412-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"3412\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.6\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f3412-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<div class=\"widget_wysija_cont\">\n\t<div class=\"news-p\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email form-control wysija-input\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"E-mail address\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"d-table-cell\">\n\t\t<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner btn btn-default wysija-submit\" type=\"submit\" value=\"Send\" \/>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<style type=\"text\/css\">.widget_wysija_cont .news-p {display: table-cell;vertical-align: top; width: 100%;} .widget_wysija_cont input[type=\"email\"] {border-bottom: 2px solid #003E59 !important;width: 80%;\nborder-top: transparent !important;border-right: transparent !important;border-left: transparent !important;}.wpcf7 .screen-reader-response {display: none;}.wpcf7 form.invalid .wpcf7-response-output {border-color: #80CC28;}.wpcf7 form.sent .wpcf7-response-output {border-color: #003E59;}.widget_wysija_cont span.wpcf7-not-valid-tip {color: #ffffff;text-align: center;}.wpcf7-spinner{display:none !important;} [type=\"submit\"].btn-default{color: #fff !important; background-color: #003E59 !important;}\n<\/style><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n[\/vc_column][vc_column][vc_separator border_width=\u00bb2&#8243;][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1674404948471{margin-bottom: 0px !important;padding-top: 15px !important;padding-bottom: 25px !important;background-color: #e8eef5 !important;}\u00bb conditional_render=\u00bb%5B%7B%22value_role%22%3A%22administrator%22%7D%5D\u00bb el_class=\u00bbdisclaimerpost margenmob\u00bb][vc_column css=\u00bb.vc_custom_1674349593699{margin-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_1703272408819{border-top-width: 2px !important;padding-top: 20px !important;border-top-color: #003e59 !important;border-top-style: solid !important;}\u00bb]<\/p>\n<p style=\"text-align: left; 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 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":12246,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[138],"tags":[],"class_list":["post-12240","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario-y-aduanero"],"featured_image_src":{"landsacpe":["https:\/\/wsclegal.com\/wp-content\/uploads\/2026\/03\/Reforma-Impositiva-WSC.png",640,426,false],"list":["https:\/\/wsclegal.com\/wp-content\/uploads\/2026\/03\/Reforma-Impositiva-WSC-463x348.png",463,348,true],"medium":["https:\/\/wsclegal.com\/wp-content\/uploads\/2026\/03\/Reforma-Impositiva-WSC.png",640,426,false],"full":["https:\/\/wsclegal.com\/wp-content\/uploads\/2026\/03\/Reforma-Impositiva-WSC.png",640,426,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reforma Impositiva: \u00bfqu\u00e9 cambi\u00f3?<\/title>\n<meta name=\"description\" content=\"Claves de la reforma impositiva: nuevo RIMI, beneficios fiscales y cambios en IVA y Ganancias para impulsar inversiones.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reforma Impositiva: \u00bfqu\u00e9 cambi\u00f3?\" \/>\n<meta property=\"og:description\" content=\"Claves de la reforma impositiva: nuevo RIMI, beneficios fiscales y cambios en IVA y Ganancias para impulsar inversiones.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/\" \/>\n<meta property=\"og:site_name\" content=\"WSC Legal\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-06T18:24:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-06T19:50:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/wsclegal.com\/wp-content\/uploads\/2026\/03\/Reforma-Impositiva-WSC.png\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"426\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Pilar Durante\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Pilar Durante\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/reforma-impositiva-que-cambio\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/reforma-impositiva-que-cambio\\\/\"},\"author\":{\"name\":\"Pilar Durante\",\"@id\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/#\\\/schema\\\/person\\\/c52b859f0e05aeffbfe807c4d459ec5c\"},\"headline\":\"Reforma Impositiva: \u00bfqu\u00e9 cambi\u00f3?\",\"datePublished\":\"2026-03-06T18:24:12+00:00\",\"dateModified\":\"2026-03-06T19:50:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/reforma-impositiva-que-cambio\\\/\"},\"wordCount\":2432,\"image\":{\"@id\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/reforma-impositiva-que-cambio\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/wsclegal.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/Reforma-Impositiva-WSC.png\",\"articleSection\":[\"Tributario y Aduanero\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/reforma-impositiva-que-cambio\\\/\",\"url\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/reforma-impositiva-que-cambio\\\/\",\"name\":\"Reforma Impositiva: \u00bfqu\u00e9 cambi\u00f3?\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/reforma-impositiva-que-cambio\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/reforma-impositiva-que-cambio\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/wsclegal.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/Reforma-Impositiva-WSC.png\",\"datePublished\":\"2026-03-06T18:24:12+00:00\",\"dateModified\":\"2026-03-06T19:50:30+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/#\\\/schema\\\/person\\\/c52b859f0e05aeffbfe807c4d459ec5c\"},\"description\":\"Claves de la reforma impositiva: nuevo RIMI, beneficios fiscales y cambios en IVA y Ganancias para impulsar inversiones.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/reforma-impositiva-que-cambio\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/wsclegal.com\\\/es\\\/reforma-impositiva-que-cambio\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/reforma-impositiva-que-cambio\\\/#primaryimage\",\"url\":\"https:\\\/\\\/wsclegal.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/Reforma-Impositiva-WSC.png\",\"contentUrl\":\"https:\\\/\\\/wsclegal.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/Reforma-Impositiva-WSC.png\",\"width\":640,\"height\":426,\"caption\":\"Reforma Impositiva: \u00bfqu\u00e9 cambi\u00f3?\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/reforma-impositiva-que-cambio\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Reforma Impositiva: \u00bfqu\u00e9 cambi\u00f3?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/\",\"name\":\"WSC Legal\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/#\\\/schema\\\/person\\\/c52b859f0e05aeffbfe807c4d459ec5c\",\"name\":\"Pilar Durante\",\"url\":\"https:\\\/\\\/wsclegal.com\\\/es\\\/author\\\/pdurante\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Reforma Impositiva: \u00bfqu\u00e9 cambi\u00f3?","description":"Claves de la reforma impositiva: nuevo RIMI, beneficios fiscales y cambios en IVA y Ganancias para impulsar inversiones.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/","og_locale":"es_ES","og_type":"article","og_title":"Reforma Impositiva: \u00bfqu\u00e9 cambi\u00f3?","og_description":"Claves de la reforma impositiva: nuevo RIMI, beneficios fiscales y cambios en IVA y Ganancias para impulsar inversiones.","og_url":"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/","og_site_name":"WSC Legal","article_published_time":"2026-03-06T18:24:12+00:00","article_modified_time":"2026-03-06T19:50:30+00:00","og_image":[{"width":640,"height":426,"url":"https:\/\/wsclegal.com\/wp-content\/uploads\/2026\/03\/Reforma-Impositiva-WSC.png","type":"image\/png"}],"author":"Pilar Durante","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Pilar Durante","Tiempo de lectura":"9 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/#article","isPartOf":{"@id":"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/"},"author":{"name":"Pilar Durante","@id":"https:\/\/wsclegal.com\/es\/#\/schema\/person\/c52b859f0e05aeffbfe807c4d459ec5c"},"headline":"Reforma Impositiva: \u00bfqu\u00e9 cambi\u00f3?","datePublished":"2026-03-06T18:24:12+00:00","dateModified":"2026-03-06T19:50:30+00:00","mainEntityOfPage":{"@id":"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/"},"wordCount":2432,"image":{"@id":"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/#primaryimage"},"thumbnailUrl":"https:\/\/wsclegal.com\/wp-content\/uploads\/2026\/03\/Reforma-Impositiva-WSC.png","articleSection":["Tributario y Aduanero"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/","url":"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/","name":"Reforma Impositiva: \u00bfqu\u00e9 cambi\u00f3?","isPartOf":{"@id":"https:\/\/wsclegal.com\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/#primaryimage"},"image":{"@id":"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/#primaryimage"},"thumbnailUrl":"https:\/\/wsclegal.com\/wp-content\/uploads\/2026\/03\/Reforma-Impositiva-WSC.png","datePublished":"2026-03-06T18:24:12+00:00","dateModified":"2026-03-06T19:50:30+00:00","author":{"@id":"https:\/\/wsclegal.com\/es\/#\/schema\/person\/c52b859f0e05aeffbfe807c4d459ec5c"},"description":"Claves de la reforma impositiva: nuevo RIMI, beneficios fiscales y cambios en IVA y Ganancias para impulsar inversiones.","breadcrumb":{"@id":"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/#primaryimage","url":"https:\/\/wsclegal.com\/wp-content\/uploads\/2026\/03\/Reforma-Impositiva-WSC.png","contentUrl":"https:\/\/wsclegal.com\/wp-content\/uploads\/2026\/03\/Reforma-Impositiva-WSC.png","width":640,"height":426,"caption":"Reforma Impositiva: \u00bfqu\u00e9 cambi\u00f3?"},{"@type":"BreadcrumbList","@id":"https:\/\/wsclegal.com\/es\/reforma-impositiva-que-cambio\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/wsclegal.com\/es\/"},{"@type":"ListItem","position":2,"name":"Reforma Impositiva: \u00bfqu\u00e9 cambi\u00f3?"}]},{"@type":"WebSite","@id":"https:\/\/wsclegal.com\/es\/#website","url":"https:\/\/wsclegal.com\/es\/","name":"WSC Legal","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/wsclegal.com\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Person","@id":"https:\/\/wsclegal.com\/es\/#\/schema\/person\/c52b859f0e05aeffbfe807c4d459ec5c","name":"Pilar Durante","url":"https:\/\/wsclegal.com\/es\/author\/pdurante\/"}]}},"_links":{"self":[{"href":"https:\/\/wsclegal.com\/es\/wp-json\/wp\/v2\/posts\/12240","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wsclegal.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wsclegal.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wsclegal.com\/es\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/wsclegal.com\/es\/wp-json\/wp\/v2\/comments?post=12240"}],"version-history":[{"count":3,"href":"https:\/\/wsclegal.com\/es\/wp-json\/wp\/v2\/posts\/12240\/revisions"}],"predecessor-version":[{"id":12249,"href":"https:\/\/wsclegal.com\/es\/wp-json\/wp\/v2\/posts\/12240\/revisions\/12249"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wsclegal.com\/es\/wp-json\/wp\/v2\/media\/12246"}],"wp:attachment":[{"href":"https:\/\/wsclegal.com\/es\/wp-json\/wp\/v2\/media?parent=12240"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wsclegal.com\/es\/wp-json\/wp\/v2\/categories?post=12240"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wsclegal.com\/es\/wp-json\/wp\/v2\/tags?post=12240"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}