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A través de la Resolución General 5317 que se publicó en el Boletín Oficial, la AFIP reglamentó el blanqueo de divisas para que las empresas puedan pagar con dólares propios.
La medida significa un cierto alivio para las empresas que necesitan importar insumos y tienen demoras para poder acceder al Mercado Único de Capitales, debido a las restricciones a la venta de dólares oficiales.
El impuesto especial funcionará de la siguiente manera: será de 5% si se ingresa dentro de los 90 días de vigencia; 10% en los 90 días siguientes; y 20% en los 180 días restantes, plazos que corren al momento de exteriorizar los fondos.
Para declarar el dinero, la empresa deberá ingresar al sitio de AFIP al sector “Incentivo a la Inversión y Producción Argentina – Ley 27.967”, en donde declarará el dinero y el sistema generará un Volante Electrónico de Pago (VEP).
Tendrá que depositar en una cuenta bancaria especial hasta el momento en que lo use para pagar a sus proveedores del exterior. De ese modo, no tendrá que acceder al MULC y afectar las reservas del BCRA.
Los plazos establecidos por el organismo Federal para el pago del impuesto y la declaración jurada son: el 1 de Marzo para lo depositado hasta ese día; 30 de mayo por lo ingresado desde el 2 de marzo hasta esa fecha, y el 26 de noviembre para el período correspondiente entre el 31 de Mayo y el 24 de noviembre.
Cualquier consulta que necesiten no duden en contactarnos, a fines de plantear en conjunto una presentación estratégica de licencias de importación, a fines de optimizar las presentaciones de las SIRA y obtener la mayor cantidad de aprobaciones al tipo de cambio oficial.
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