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<h1 ><span>Qué es la Ley de Alivio Fiscal: toda la información</span></h1>
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<h2 itemprop="name" class="entry_title"><span itemprop="dateCreated" class="date entry_date updated">24 Nov<meta itemprop="interactionCount" content="UserComments: 0"/></span> Qué es la Ley de Alivio Fiscal: toda la información</h2>
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<span class="time">Posted at 16:46h</span>
<a href="https://estudiodelamo.com/category/novedades/" rel="category tag">Novedades</a>							<span class="post_author">
by								<a itemprop="author" class="post_author_link" href="https://estudiodelamo.com/author/adminestudio/">adminEstudio</a>
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<p>A través de la RG 5101/2021, <strong>la AFIP reglamentó recientemente la nueva ley de Alivio Fiscal para fortalecer el proceso de reactivación económica</strong>, que incluye diferentes beneficios. <strong>¿En qué consiste?</strong><span id="more-18645"></span></p>
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<div class="vc_text_separator wpb_content_element full separator_align_left"><div style=''><span>Condonación de deudas</span></div></div>
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<p><strong>Se contempla la condonación de deudas tributarias, aduaneras y de seguridad social inferiores a $100.000 vencidas al 31 de agosto.</strong> La medida alcanza tanto a entidades y organizaciones sin fines de lucro como a monotributistas que cumplan con las condiciones previstas en la normativa y micro y pequeñas empresas que cuenten con el Certificado MiPYME.</p>
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<div class="vc_text_separator wpb_content_element full separator_align_left"><div style=''><span>Moratoria</span></div></div>
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<p><strong>Se amplía la moratoria</strong> para permitir la regularización de obligaciones vencidas al 31 de agosto en <strong>hasta 120 cuotas</strong> con una tasa inicial de 1,5%, dependiendo del tipo de contribuyente.</p>
<p>También se prevé la posibilidad de <strong>rehabilitar</strong> de manera extraordinaria y por única vez, <strong>planes de facilidades de pago caducos</strong> al 31 de agosto de 2021.</p>
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<div class="vc_text_separator wpb_content_element full separator_align_left"><div style=''><span>Regularización de multas</span></div></div>
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<p>Se podrán <strong>regularizar a través de planes de pago</strong> los ajustes y<strong> multas resultantes</strong> de la actividad fiscalizadora del organismo.</p>
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<p>La Ley incluye <strong>Beneficios exclusivos</strong> para contribuyentes:</p>
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<li><strong>Monotributistas</strong></li>
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<p>Se podrá tramitar la eximición del componente impositivo del pago mensual que se efectuará a partir del período fiscal mayo de 2022, variando de acuerdo a cada categoría (máximo hasta 6 meses p $ 25.000).</p>
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<li><strong>Personas humanas y sucesiones indivisas inscriptas en Impuesto a las Ganancias</strong></li>
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<p><u></u>Se establece una deducción adicional de las ganancias netas equivalente al 50% del mínimo no imponible, que será aplicado a la declaración jurada correspondiente a 2021.</p>
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<li><strong>Micro y pequeñas empresas</strong></li>
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<p>Podrán realizar amortizaciones aceleradas por inversiones en bienes muebles y obras de infraestructura realizadas entre el 11 de noviembre de 2021 y el 31 de diciembre de 2022.</p>
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<p>La AFIP también dispuso para micro y pequeñas empresas y sectores críticos, la <strong>extensión de la suspensión de las ejecuciones fiscales y la traba de medidas cautelares hasta el 31 de diciembre de 2021</strong>.</p>
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<p><em>Por <a href="mailto:adestefano@estudiodelamo.com">Agustina Destefano</a> de <a href="http://estudiodelamo.com/estudio-contable-belgrano-capital-federal/">Estudio del Amo</a></em></p>
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<h4>Si tenés dudas, <strong>llamanos</strong> al (011) 4788-2865 o <strong>completá el formulario</strong> y nos comunicaremos al instante:</h4>
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