El proyecto de ley sobre el Impuesto a las Ganancias de sociedades, que busca aliviar la carga fiscal para las pequeñas y medianas empresas, comenzará a ser discutido en la comisión de Presupuesto y Hacienda del Senado, con el objetivo de emitir dictamen para su sanción en la sesión de la semana próxima.
La reunión por videoconferencia fue convocada para este miércoles a las 16:00 por el presidente de la comisión, el senador del Frente de Todos por Córdoba, Carlos Caserio.
El texto propone una estructura de alícuotas marginales escalonadas con tres segmentos en función del nivel de ganancia neta imponible acumulada,
La iniciativa fue aprobada el 20 de mayo por la Cámara de Diputados por 124 votos a favor, 104 en contra y 28 ausencias.
La iniciativa establece un primer escalón de 25 por ciento para ganancias netas acumuladas de hasta 5 millones de pesos, una alícuota que abarcará a la mayoría de las medianas empresas
Acompañaron al Frente de Todos en la sanción del proyecto el interbloque Unidad Federal para el Desarrollo, el Movimiento Popular Neuquino y la bancada de Córdoba Federal (PJ cordobés), mientras que se expresaron en contra Juntos por el Cambio y Consenso Federal, además de otros espacios minoritarios.
El texto enviado por el Poder Ejecutivo al Parlamento, que ahora será analizado por el Senado, propone un nuevo esquema de alícuotas escalonadas compuestas de tres segmentos en función del nivel de ganancia neta imponible acumulada de cada sociedad.
La reforma establece un primer escalón de 25 por ciento para ganancias netas acumuladas de hasta 5 millones de pesos, una alícuota que no sólo abarcará a las pymes sino también a la mayoría de las medianas empresas.
El segundo escalón -de 30%- es para ganancias netas acumuladas de más de $5 millones y hasta $20 millones, y un último segmento de 35% para ganancias netas acumuladas superiores a $50 millones.
43 thoughts on “El Senado comienza a debatir el proyecto sobre Ganancias de empresas”
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