La norma, publicada en el Boletín Oficial, impone nuevas disposiciones en el marco del Régimen de Regularización Impositiva, Promoción y Protección del Empleo registrado con prioridad en PYMES y Exteriorización de Repatriación de capitales. El fin es facilitar el cumplimiento de las obligaciones de los contribuyentes.

La Administración Federal de Ingresos Públicos (AFIP) flexibilizó las condiciones para el blanqueo de capitales, en la resolución general 2609 publicada hoy en el Boletín Oficial.

La norma impone nuevas disposiciones en el marco del Régimen de Regularización Impositiva, Promoción y Protección del Empleo registrado con prioridad en PYMES y Exteriorización de Repatriación de capitales.

El fin es facilitar el cumplimiento de las obligaciones de los contribuyentes, y de las obligaciones del Impuesto al Valor Agregado derivadas de las prestaciones de servicios realizadas en el exterior.

También se establecen los reintegros que resulten improcedentes y facilita las deudas de los sujetos que se encuentren en mora, además de puntualizar nuevos plazos para establecer declaraciones juradas en el marco de la regularización de las relaciones laborales.

Además, en cuanto al blanqueo, amplía el menú de inversiones productivas previstas para depositar el capital que se traiga del exterior, como la inclusión de los bienes de capital; y agrega inmuebles usados, turismo y la industria cultural, como producciones de TV y de cine.

La repatriación de capitales también permitirá orientar los recursos a la compra de títulos públicos o bonos, viviendas para personas físicas o inversiones inmobiliarias.


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