Ganancias y Bienes Personales: Datos necesarios para su confección en tiempo y forma.

Cuáles son los documentos y la información que deben tener a mano los contribuyentes que están obligados a abonar esos impuestos en los próximos meses?. Tips para que la tarea no se convierta en una pesadilla

Como ocurre cada año, las personas físicas que están obligadas a pagar el Impuesto a las Ganancias y el de Bienes Personales comienzan a impacientarse.

Ocurre que, si bien las presentaciones de esos gravámenes empiezan a vencer en abril y mayo, los contadores saben que juntar la documentación con antelación les permite evitar un amontonamiento de papeles y realizar el trabajo como corresponde.

Así, muchos profesionales envían solicitudes a sus clientes con la información que necesitarán para confeccionar las respectivas declaraciones juradas.

No obstante, muchos contribuyentes aún no recibieron “la carta” y desconocen qué es lo que tienen que preparar en estas fechas para cumplir con sus obligaciones impositivas.

Por esta razón, iProfesional.com consultó a los expertos en la materia, quienes proporcionaron los tips que son necesarios tener en cuenta para facilitar la tarea a los profesionales y evitar errores que se traducen en una mayor carga impositiva.

Consejos para que la tarea no se convierta en una pesadilla

Si bien muchas personas están habituadas al trajín que representa la confección de las declaraciones juradas de impuestos, para otros los próximos vencimientos de Ganancias y Bienes Personales pueden significar su primera vez.

Por esta razón,  los nuevos contribuyentes deben tener en cuenta que toda la información que les será solicitada debe ser acumulada mes a mes. Esto es así, debido a que la declaración jurada es el reflejo de la `vida´ fiscal de los obligados durante el año. Por lo tanto, “el único camino válido para hacer las cosas bien es juntar toda la información y, sobre todo, interiorizarse sobre la materia fiscal, es decir, conocer el impuesto por dentro“.

A diferencia de otros tributos como el IVA, Ganancias es un reflejo de todas las acciones llevadas a cabo durante el año y, hasta las acciones que no están gravadas -como el consumo-, terminan influyendo en la declaración jurada.

Cuál es la documentación necesaria

Para la confección de las respectivas declaraciones juradas, es necesario contar con “el detalle de los sus ingresos, gastos y movimientos patrimoniales del período comprendido entre el 1 de Enero y el 31 de Diciembre de 2011 y fotocopias de la documentación respaldatoria”.

Respecto de los ingresos gravados, se requerirá la información sobre los siguientes rubros:

• Rentas del suelo (tal como el alquiler de una propiedad, un local comercial o un inmueble rural).

• Rentas percibidas provenientes de la colocación de capitales (como ser los intereses cobrados por inversiones realizadas).

• Rentas percibidas del trabajo personal (por ejemplo: sueldos, jubilación y honorarios).

• Rentas de empresas, comercios, industrias, explotaciones agropecuarias (empresas unipersonales).

Además, “se deberá diferenciar aquellas operaciones gravadas en el IVA de los ingresos no gravados y/o exentos”.

Asimismo, es necesario el detalle de otros ingresos obtenidos durante el período, como ser:

Ventas de inmuebles y/o rodados no afectados a la profesión.
• Resultados por compraventa de moneda extranjera.
• Ingresos por diferencia de cambio, para lo que serán necesarios todos los movimientos de las cuentas bancarias del exterior y detalle de tenencia de moneda extranjera de todo el año.
• Legados, herencias y donaciones recibidas.

En cuanto a los gastos que deben informarse para confeccionar las declaraciones juradas, se detallan los siguientes:

Seguros: Cuotas de aquellos realizados durante el año 2011, describiendo el tipo de seguro (de vida, de retiro privado, muerte, etc.).
Aportes jubilatorios -Autónomos- abonados durante el año 2011.
Cuotas sindicales retenidas en la liquidación del salario (ordinarias, extraordinarias o contribuciones solidarias).
Obras Sociales y cuotas médicos asistenciales (medicina prepaga) pagadas durante el año correspondientes al contribuyente y sus familiares a cargo, adicionales a las retenidas en la liquidación del salario.
Anticipos del Impuesto a las Ganancias y sobre los Bienes Personales abonados por el período fiscal 2011.
Donaciones efectuadas durante el año (detalladas).
• Aportes Jubilatorios voluntarios realizados o Aportes a Sociedades de Garantía Reciproca (SGR).
• Otros gastos y deducciones vinculados con la actividad gravada.
Familiares a cargo, para lo que será necesario indicar: nombre y apellido, grado de parentesco, edades, lugar de residencia, tipo y número de documento y si alguno de ellos percibió ingresos superiores a los $12.960 durante el año 2011.
Medicina: facturas de honorarios correspondientes a los servicios de asistencia sanitaria, médica y paramédica, hospitalizaciones y accesorios, servicios de prestados por médicos de cualquier especialidad,bioquímicos, odontólogos; así como también los que presten los técnicos auxiliares de medicina, y todos los demás relacionados con la asistencia, incluyendo transporte de heridos y enfermos en ambulancia.
Créditos hipotecarios: intereses correspondientes que les hubieran sido otorgados a partir del año 2001 por la compra o la construcción de inmuebles destinados a la casa habitación.
• Impuesto sobre los débitos y créditos en transacciones financieras.
Servicio doméstico: detalle de pagos durante el año 2011.

Para finalizar y confeccionar las declaraciones juradas de los impuestos es necesario contar con los movimientos que se produjeron en el patrimonio de los contribuyentes.

En este sentido, es importante contar con la documentación de los siguientes ítems:

Inmuebles: en este caso, se trata de la escritura traslativa de dominio y la última boleta anual de pago del impuesto inmobiliario y/o ABL. Dicha documentación permitirá al asesor obtener la información vinculada con la nomenclatura catastral, valuación fiscal, base imponible y valor inmobiliario de referencia.
En el caso de los inmuebles comprados o vendidos en 2011, deberá agregarse la constancia notarial cuando no existiere aún la escritura respectiva o su boleto de compraventa -dependiendo del caso-, como así también las facturas del escribano y de los intermediarios intervinientes. De corresponder, también deberá informarse el saldo de precio adeudado o pendiente de cobro al 31 de diciembre de 2011.
En el caso de los inmuebles rurales, deberá informarse el número y cantidad de partidas que los componen, como así también su valuación fiscal, base imponible y valor inmobiliario de referencia -según el caso-, individualizando aquellas que no posean mejoras.

Depósitos en cuenta corriente/caja de ahorro: deberá referirse tanto a las cuentas abiertas en entidades financieras del país como del exterior. En función a ello, el contribuyente deberá conservar los extractos bancarios del año 2011, a los efectos de que su asesor tributario pueda tomar conocimiento de su saldo al último día de ese año, el monto del Impuesto sobre los débitos y créditos que podrá ser computado como pago a cuenta del impuesto a las ganancias -de corresponder-, número de CBU, entidad financiera, etc.

Depósitos a plazo fijo: deberá conservar fotocopia de los certificados de plazo fijo constituidos durante el año 2011, a los efectos de que sus asesor pueda determinar el monto de intereses ganados (renta exenta).

Acciones que cotizan en bolsa, cuotas partes de fondos comunes de inversión y títulos públicos: el contribuyente deberá conservar cada uno de los comprobantes que le fueron entregados por su Agente o Sociedad de Bolsa (comitente) como constancia de las operaciones de compra o venta por él indicadas.
Asimismo también deberá conservar los resúmenes emitidos por la Caja de Valores como consecuencia de las transacciones celebradas en 2011. A partir de la entrega de dicha información, el asesor tributario podrá determinar existencias al cierre, como así también fecha, cantidad y monto de cada operación de compra y/o venta. Adicionalmente, también podrá determinar la existencia o no de dividendos cobrados o puestos a disposición durante el año 2011.

Para completar la nómina, será necesario contar con toda la información sobre:

Autos (u otros rodados) adquiridos y/o vendidos en el año.
Naves, yates, aeronaves y similares adquiridos y/o vendidos en el año.
• Tenencia de acciones, cuotas y participaciones sociales sin cotización.
• Inversiones y bienes en el exterior existentes al 31 de diciembre de 2011 o vendidos durante ese año, para lo cual se deberá contar extractos bancarios en caso que la inversión sea en entidades financieras.
Otros bienes registrables adquiridos en el año detallando.
• Créditos otorgados al 31 de diciembre de 2011.
• Dinero en efectivo al 31 de diciembre de 2011.
Deudas al 31 de diciembre de 2011.

Para finalizar, el experto precisó que “los datos de ingresos, gastos, bienes y deudas comprenden los concernientes al país y al exterior”.

Datos para determinar el consumo

Por último, otro de los factores que será necesario determinar es el consumo que realizó el contribuyente durante el 2011.

Al respecto, se solicitan los siguientes datos:

• Total de pagos en el año con tarjetas de crédito y débito.
• Gastos de inmuebles (incluyendo expensas de edificios, country, tiempos compartidos)
• Gastos de automóvil no afectados a la profesión (seguros, patentes, reparaciones, etc.)
• Gastos de bienes muebles no afectados a la generación de ingresos.
• Detalle de erogaciones significativas (entre otros: viajes al exterior, fiestas, eventos, intervenciones quirúrgicas sin cobertura de sistema social o prepaga).
• Cuotas de colegios privados y otras instituciones de enseñanza.
• Cuotas de instituciones deportivas y de recreación.
• Suscripciones a revistas nacionales o extranjeras.
• Sueldos a personal doméstico (mucamas, choferes, jardineros, etc.).
• Extractos bancarios del año.
Cajas de seguridad.
• Otros datos relacionados con su consumo.

De esta manera, los profesionales podrán confrontar el nivel de consumo emergente de la liquidación de impuestos confeccionada.

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