Córdoba. Rentas: en octubre vence el reempadronamiento de exenciones

Los entes civiles exentos de Ingresos Brutos pueden cumplir la obligación hasta el 31 de octubre próximo.

rentas córdoba www.sbasualdo.com.ar dirección general de rentas

La Dirección General de Rentas (DGR) de la Provincia de Córdoba recordó que el 31 de octubre de 2014 el vencimiento para cumplir con el reencuadramiento y reempadronamiento por parte de aquellas asociaciones, instituciones religiosas (excepto Iglesia Católica), colegios profesionales y asociaciones profesionales con personería jurídica que quieran mantener las exenciones en el impuesto sobre los Ingresos Brutos.

El vencimiento se prorrogó de la fecha original vencía el 30 de junio último. La medida había sido dispuesta en la Resolución Ministerial 170/14.

El nuevo régimen rige desde el  1 de enero del 2014 en virtud del cambio de redacción de las exenciones previstas ahora en los incisos 3), 13) a 16) del artículo 207 del Código Tributario.

A quienes se les hubiere emitido resolución reconociendo la exención sin limitación de fecha temporal, los beneficios caducaron el 1 de enero de 2014, por lo que deberán realizar el trámite de reempadronamiento hasta el 30 de junio de 2014.

Caso contrario, corresponderá ingresar el impuesto devengado a partir del 1 de enero de 2014, y solicitar nuevamente la exención, la cual tendrá vigencia a partir de su fecha de solicitud.

Quienes se les haya reconocido la exención con fecha de limitación temporal posterior al 31 de diciembre de 2013 deberán reencuadrarse hasta el 30 de junio de 2014 en el inciso 3), 13) a 16) que le corresponde, con lo cual mantienen la vigencia de la resolución de exención original hasta la fecha consignada en ella.

En el supuesto de no presentar la comunicación de su reencuadramiento hasta el 30 de junio de 2014 la exención oportunamente otorgada caducará a partir del primer día siguiente al vencimiento del plazo citado.

En ambos trámites corresponderá presentar la documentación prevista en la Resolución Normativa N° 97/2013 –modificatoria de la RN 1/2011.

Para mayor información se puede llamar a 0800-444-8008 / 0800-888-9988 o ingresar a www.dgrcba.gov.ar

Fuente: CPCECBA

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