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17 October 2019

Legal News Alert – Special Edition: Promotional Regime of Knowledge Economy

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17/10/19

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

Derecho Tributario

Tax Law

Régimen de Promoción de la Economía del Conocimiento - Decreto 708/2019

La ley de “Régimen de Promoción de la Economía del Conocimiento” fue reglamentada mediante el Decreto 708/2019. 

Se menciona que a través de la inscripción en el Registro Nacional de Beneficiarios del Régimen de Promoción de la Economía del Conocimiento, los beneficiarios podrán acceder a  una disminución en el pago de aportes patronales y un bono de crédito fiscal equivalente a un 1,6 veces el monto de las contribuciones patronales que hubiera correspondido pagar, computables a partir del período fiscal de su inscripción en el Registro Nacional de Beneficiarios del Régimen de Promoción de la Economía del Conocimiento. También se aclara que la AFIP estará a cargo de otorgar a los beneficiarios la constancia de no retención en el impuesto al valor agregado.

Se  mencionan los requisitos que las empresas deberán cumplimentar para encuadrar en el régimen de promoción, entre los que se destacan que: i) tengan al menos un 70% de la facturación anual generada por las actividades reguladas en la ley; ii) realicen actividades de investigación y desarrollo que  representen al menos un 3% de la facturación total; iii) inviertan en capacitación para sus empleados  al menos un 8% de la masa salarial bruta y ; iv) las ventas realizadas al exterior de bienes y/o servicios representen como mínimo un 13% de la facturación total de ese período. 

Finalmente, se establece como Autoridad de Aplicación al Ministerio de Producción y Trabajo, otorgándole facultades para el dictado de normas aclaratorias y complementarias, entre las que se incluyen la reglamentación del traspaso de los beneficiarios del Régimen de Promoción de la Industria del Software a este nuevo  Régimen. 

Promotional Regime of Knowledge Economy - Decree 708/2019

The “Promotional regime of knowledge economy” law was ruled and published on the Official Gazette under the decree No. 708/2019. 

This regime includes a set of benefits destined to legal entities that through the usage of knowledge economy and digitalization of information, obtain goods, provide services and make improvements in their processes.

Through the inscription on the National Register of Beneficiaries of the Promotional Regime of Knowledge Economy, companies can obtain a set of tax benefits including a reduction on the payment of employers contributions and a tax bonus equal to 1,6 times the amount paid by the companies regarding the social security contributions, starting from the moment of the inscription on  the Register. Furthermore, the Federal Administration of Public Revenues will be in charge of regulate and give the certificate to avoid the beneficiaries the payment of the value-added tax.

The companies that fulfil the following requirements may be included in this regime if : i) at least 70% of their annual revenue is produced by the activities mentioned above; ii) companies invest 3% of their annual profit on research and development activities; iii) companies invest at least 8% of the gross salaries on training programs for their employees and; iv) the sales abroad represent at least 13% of the total profit on that tax period.

The Application Authority that will be in charge is the Ministry of Production and Labour which is also allowed to establish further norms and standards in relation to this regime. 

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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.

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