{"id":3990,"date":"2020-07-23T12:21:47","date_gmt":"2020-07-23T15:21:47","guid":{"rendered":"https:\/\/canosa.com\/es\/?p=3990"},"modified":"2020-07-23T12:21:47","modified_gmt":"2020-07-23T15:21:47","slug":"resolucion-general-no-4758-2020-prorroga-impuesto-a-las-ganancias","status":"publish","type":"post","link":"https:\/\/canosa.com\/es\/resolucion-general-no-4758-2020-prorroga-impuesto-a-las-ganancias\/","title":{"rendered":"Resoluci\u00f3n General N\u00ba 4758\/2020 &#8211; Pr\u00f3rroga Impuesto a las Ganancias"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El d\u00eda 13 de Julio de 2020 se public\u00f3 en el Bolet\u00edn Oficial la Resoluci\u00f3n General N\u00ba 4758\/2020 dictada por la Administraci\u00f3n Federal de Ingresos P\u00fablicos (&#8220;AFIP&#8221;) que establece prorrogar con car\u00e1cter de excepci\u00f3n y hasta el 31 de agosto de 2020, inclusive, las obligaciones de los impuestos a las ganancias y sobre los bienes personales correspondientes al per\u00edodo fiscal 2019 en los siguientes t\u00e9rminos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Para las personas humanas y sucesiones indivisas comprendidas en las Resoluciones Generales N\u00b0 975 y N\u00b0 2.151, se estipula la pr\u00f3rroga hasta el 31 de agosto de 2020 y en hasta TRES (3) cuotas, con un pago a cuenta del VEINTICINCO POR CIENTO (25%) y a la tasa de financiamiento prevista en dicha norma.&nbsp;<\/li><li>Para las sociedades y fideicomisos comprendidos en los incisos a), b), c), d), e) y en el \u00faltimo p\u00e1rrafo del Art\u00edculo 49 de la Ley de Impuesto a las Ganancias se sustituye el art. 4 de la Resoluci\u00f3n General N\u00b0 4.714 modificando la fecha de vencimiento del plazo \u201c\u2026hasta el d\u00eda 31 de agosto de 2020\u2026\u201d.&nbsp;<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ello en virtud de la pandemia de COVID-19 declarada, que ha repercutido en la vida social y econ\u00f3mica de los habitantes de este pa\u00eds, ampliando los sujetos comprendidos y otorgando a las personas humanas y sucesiones indivisas tambi\u00e9n la posibilidad de acceder al denominado plan de hasta tres (3) cuotas, con m\u00e1s los intereses previstos en la Resoluci\u00f3n General 4057-E de 2017, con un pago a cuenta del veinticinco por ciento (25%) al momento de acogerse al plan de pagos.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El d\u00eda 13 de Julio de 2020 se public\u00f3 en el Bolet\u00edn Oficial la Resoluci\u00f3n General N\u00ba 4758\/2020 dictada por la Administraci\u00f3n Federal de Ingresos P\u00fablicos (&#8220;AFIP&#8221;) que establece prorrogar con car\u00e1cter de excepci\u00f3n y hasta el 31 de agosto de 2020, inclusive, las obligaciones de los impuestos a las ganancias y sobre los bienes &hellip; <a href=\"https:\/\/canosa.com\/es\/resolucion-general-no-4758-2020-prorroga-impuesto-a-las-ganancias\/\">Continued<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14],"tags":[],"class_list":["post-3990","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Resoluci\u00f3n General N\u00ba 4758\/2020 - Pr\u00f3rroga Impuesto a las Ganancias - Canosa Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/canosa.com\/es\/resolucion-general-no-4758-2020-prorroga-impuesto-a-las-ganancias\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Resoluci\u00f3n General N\u00ba 4758\/2020 - Pr\u00f3rroga Impuesto a las Ganancias - Canosa Abogados\" \/>\n<meta property=\"og:description\" content=\"El d\u00eda 13 de Julio de 2020 se public\u00f3 en el Bolet\u00edn Oficial la Resoluci\u00f3n General N\u00ba 4758\/2020 dictada por la Administraci\u00f3n Federal de Ingresos P\u00fablicos (&#8220;AFIP&#8221;) que establece prorrogar con car\u00e1cter de excepci\u00f3n y hasta el 31 de agosto de 2020, inclusive, las obligaciones de los impuestos a las ganancias y sobre los bienes &hellip; 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