Arba oficializó los vencimientos de Ingresos Brutos, pero posterga impuestos patrimoniales
Tras la prórroga que hizo de del Presupuesto del año pasado y la Ley Impositiva por parte del Gobierno de Axel Kicillof, ahora la Agencia de Recaudación Bonaerense (ARBA) publicó el calendario de vencimientos de Ingresos Brutos, pero postergó las fechas de los impuestos patrimoniales.
A través de la resolución 1/25, publicada en el Boletín Oficial, el director ejecutivo de ARBA, Cristian Girard, aprobó el calendario de vencimientos para el ejercicio fiscal 2025 correspondiente a dicho impuesto. Esto incluye la presentación de la declaración jurada anual del 2024 del mismo tributo.
La medida, sin embargo, no contempla las fechas de vencimiento de los tributos patrimoniales (Inmobiliario Urbano, Rural y Complementario, Automotores y Embarcaciones Deportivas), que comenzarían a regir recién en marzo.
Si bien habitualmente la primera cuota del Inmobiliario vence en febrero, este año ARBA no emitirá boletas hasta que se defina el nuevo esquema tributario. El organismo informó que no habrá vencimientos de impuestos patrimoniales durante enero y febrero.
Esta postergación responde a que la Legislatura provincial no sancionó en diciembre la Ley Impositiva 2025 enviada por el Poder Ejecutivo, lo que derivó en la prórroga tanto de esa norma como del Presupuesto provincial por parte del gobernador Axel Kicillof.
Cabe recordar que el organismo que conduce Cristian Girard, anunció que este año se reestablecerán los descuentos por buen cumplimiento. Los contribuyentes que no registren deuda y opten por el pago anual anticipado de los impuestos patrimoniales obtendrán un descuento de hasta el 15% en Inmobiliario (Urbano y Rural), Automotores y Embarcaciones Deportivas.
Ingresos Brutos
En la normativa publicada este jueves quedó establecido que la agenda de pagos comienza entre el 18 y el 24 de febrero, cuando se debe pagar el primer anticipo de acuerdo con la terminación del CUIT. El pago del segundo anticipo vence entre el 18 y el 25 de marzo y el tercero entre el 21 y el 25 de abril.
Asimismo, el cronograma se completa con cuarto pago entre el 19 y el 23 de mayo, el quinto entre el 23 y el 27 de junio, el sexto entre el 21 y el 25 de julio, el séptimo entre el 18 y el 22 de agosto, el octavo entre el 22 y el 26 de septiembre, el noveno entre el 20 y el 25 de octubre, el décimo entre el 24 y el 28 de noviembre, el undécimo entre el 18 y el 26 de diciembre, y el duodécimo entre el 19 y el 23 de enero de 2026.
Mientras tanto, las fechas para presentar las declaraciones juradas anuales de 2024 empiezan entre el 21 de abril (CUIT terminados en 0 y 1) y siguen el día 22 (2 y 3); el 23 (4 y 5); el 24 (6 y 7) y el día 25 (los CUIT finalizados en 8 y 9). (DIB)
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