Preguntas frecuentes sobre pago a cuenta por compras con tarjeta en el exterior

Debido a la reglamentación que la AFIP dictó con relación al cómputo como pago a cuenta de Ganancias y/o Bienes Personales o solicitud de devolución, de las percepciones sufridas sobre las compras con tarjetas de crédito o débito en moneda extranjera en el exterior, el Consejo Profesional de Ciencias Económicas de CABA publicó en su página web las preguntas más frecuentes sobre el tema, las cuales se transcriben  para su consulta.

tarjeta 2

¿Cuál es la normativa a tener en cuenta? 
Se debe tener en consideración las RG AFIP 3378, 3379, 3418 y 3420.

 

¿Qué sujetos pueden hacer el cómputo del pago a cuenta? 
Conforme la RG AFIP 3378, la percepción recaerá sobre el titular de la tarjeta de crédito, siendo éste quien debe efectuar el cómputo de la misma. Ello, sin perjuicio que la operación haya sido realizada por otro sujeto que posea una extensión de la tarjeta.

 

¿En qué impuestos es computable el pago a cuenta?
Conforme la situación del contribuyente será computable en los siguientes impuestos:

  • Monotributistas: Impuesto sobre los Bienes Personales.
  • Resto de los sujetos: Impuesto a las Ganancias.

 

¿En qué forma se computará el pago a cuenta?

  • Monotributistas: Impuesto sobre los Bienes Personales, a través de su cómputo en la DDJJ.
  • Trabajadores en relación de dependencia: Impuesto a las Ganancias, F. 572 web – SiRADIG – RG AFIP 3418
  • Resto de los sujetos: Impuesto a las Ganancias, a través de su cómputo en la DDJJ.

 

¿Qué sujetos están en condiciones de efectuar un pedido de devolución?

  • Monotributistas: siempre que no sean contribuyentes del impuesto sobre los bienes personales.
  • Contribuyentes del impuesto sobre los bienes personales que no se encuentren inscriptos en el impuesto a las ganancias.
  • Sujetos que no se hallen inscriptos en ningún régimen impositivo.

 

¿Cómo se efectúa la solicitud de devolución?
Conforme lo establece la RG AFIP 3420 la devolución deberá ser solicitada cumpliendo, previamente, con los siguientes requisitos:

  • Poseer CUIT.
  • Registrar y aceptar sus datos biométricos (foto, firma y huella dactilar).
  • Contar con Clave Fiscal.
  • Informar a la AFIP la Clave Bancaria Uniforme (CBU) de la cuenta bancaria a través del servicio “Declaración de C.B.U. para cobros de origen tributario, aduanero y de la Seguridad Social – opción información/modificación/consulta”.

Una vez cumplidos dichos requisitos, la devolución deberá ser solicitada mediante la web de AFIP a través del servicio “Mis aplicaciones web”, donde se deberá seleccionar la transacción “Devoluciones web – Percepciones – Res. Grales. A.F.I.P. 3.378/12 y 3.379/12” que permite generar el F. 746/A, el cual es remitido mediante transferencia electrónica de datos.

 

¿Cómo se puede conocer el estado del trámite?

El estado de tramitación de los F. 746/A presentados podrá ser consultada por el solicitante ingresando a la transacción “Devoluciones web – Percepciones – Res. Grales. A.F.I.P. 3.378/12 y 3.379/12” a través de la web de AFIP con clave fiscal.

 

¿Cómo se resuelve el trámite?

La aprobación o rechazo de la solicitud efectuada será resuelta por la AFIP mediante controles sistémicos y/o verificaciones posteriores.

 

¿Qué ocurre si el trámite es aprobado?

En caso de aprobación el importe de la devolución será transferido a la cuenta cuya CBU ha sido proporcionada por el solicitante.

 

¿Qué ocurre si el trámite es rechazado?

La dependencia de AFIP, que tiene a su cargo el control de las obligaciones fiscales del solicitante, notificará al mismo la situación, aplicando el Art. 100 de la Ley 11.683. La resolución, una vez notificada, podrá ser recurrida por la vía en el art. 74 del Dto. 1397.

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