Newsletters

1 November 2018

Legal News Alert - Special Edition

*|MC:SUBJECT|*

01/11/2018

ALERTA DE NOVEDADES LEGALES - EDICIÓN ESPECIAL
LEGAL NEWS ALERT - SPECIAL EDITION

Derecho Laboral/ Impuestos

Labor Law/ Tax

Decreto N° 976/2018: reglamentación al Impuesto a las Ganancias

El 31 de octubre de 2018 se dictó el Decreto N° 976/2018 por el que se reglamenta –entre otros- el artículo 79 de la Ley de Impuesto a las Ganancias (que establece las ganancias de la cuarta categoría).

Conforme el artículo 8 del Decreto 976/2018, pagarán ganancias las sumas que se generen con motivo de:

“La desvinculación laboral de empleados que se desempeñen en cargos directivos y ejecutivos de empresas públicas y privadas que reúnan en forma concurrente las siguientes condiciones:

  • hubieren ocupado o desempeñado efectivamente, en forma continua o discontinua, dentro de los DOCE (12) meses inmediatos anteriores a la fecha de la desvinculación, cargos en directorios, consejos, juntas, comisiones ejecutivas o de dirección, órganos societarios asimilables, o posiciones gerenciales que involucren la toma de decisiones o la ejecución de políticas y directivas adoptadas por los accionistas, socios u órganos antes mencionados; y
  • cuya remuneración bruta mensual tomada como base para el cálculo de la indemnización prevista por la legislación laboral aplicable supere en al menos QUINCE (15) veces el Salario Mínimo, Vital y Móvil vigente a la fecha de la desvinculación”.


Toda vez que el Salario Mínimo Vital y Móvil al presente alcanza a $ 10.700, la base que cabría tomar en consideración alcanza a $ 165.500.

Decree No. 976/2018: Income Tax regulation

On October 31, 2018, Decree 976/2018 was enacted, by means of which article 79 of the Income Tax Law (which establishes the profits of the fourth category) is regulated.

According to Article 8 of the Decree, the amounts generated in the following cases will pay Income Tax:

“The dismissal of employees who work in executive positions of public and private companies that concurrently meet the following conditions:

  • they have occupied or performed effectively, continuously or discontinuously, within the twelve (12) months immediately prior to the date of the dismissal, positions in boards, executive or management commissions, or similar corporate bodies, or managerial positions that involve decision making or the execution of policies and decisions adopted by the aforementioned shareholders, partners or bodies; and
  • whose gross monthly remuneration taken as the base for calculating the compensation provided for by the applicable labour legislation exceeds by at least FIFTEEN (15) times the Minimum, Vital and Mobile Salary in force on the date of dismissal".


Since the current Minimum, Vital and Mobile Salary is AR$ 10,700, the taxable base would be AR$ 165,500.

light-linkedin-48.png
light-facebook-48.png
light-twitter-48.png
Suipacha 1111 • Piso 18 • C1008AAW • Buenos Aires • Argentina
(54 11) 4114 3000 • news@pagbam.com
pagbam.com

Want to change how you receive these emails?
You can
update your preferences or unsubscribe from this list.
 
Aviso: esta publicación y la información contenida en la misma no tiene por objeto reemplazar la consulta con un asesor legal.
Notice: this legal news alert is not intended to replace legal advice but to provide information of general interest.

Subscribe to our Newsletter

Stay updated by receiving our Legal News Alert that will provide you, in a quick and simple way,
with the latest regulatory changes as well as the most relevant news.

Subscribe

* indicates required
I hereby give my free and informed consent for the collection, processing, storage and/or use of my personal data (the "Personal Data") by Pérez Alati, Grondona, Benites & Arntsen. I understand that all assignment and/or transfer of my Personal Data will be made in full compliance with Law No. 25,326 and complementary regulations. The delivery of my Personal Data is voluntary. I understand that, as the owner of the Personal Data, I have the right to exercise, free of charge, the right of access, rectification or deletion of my Personal Data pursuant to Section 14, subsection 3 of Law No. 25,326 (as amended), by communicating to the following e-mail address news@pagbam.com. The AGENCY FOR ACCESS TO PUBLIC INFORMATION, Control Body of Law No. 25,326, has the power to deal with complaints and claims filed by those affected in theirs right due to breach of the Personal Data legislation in force.
You must fill the checkbox to suscribe.