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Deposits, fixed terms, stocks and bonds: when the financial income and investments arrive and when to pay



Regulations Income Tax and "Income Tax" It is a tool that was defining a tax, in our opinion, for failure.

In total cases, we are charging Income TaxDepending on the dependents, professionals, wages and reform workers, the same are paid:

– Bank deposits, public securities, marketable obligations, mutual funds, financial bonds and similar contracts, bonds and other securities, without adjustment clause in the national currency: 5% (5%).

– Bank deposits, public securities, marketable obligations, mutual funds, financial bonds and similar contracts, bonds and other securities, in national currency with adjustment clauses or foreign currency: fifteen (15%).

As you can see, These definitions are all investments that people can make.
From this classification, it must be understood that all the consolidated terms of the bank deposits are found, and are largely accepted investments, depending on their simplicity and the guidelines that require the necessary funds.

As important point It must be taken into account that financial instruments, such as fixed-income UVA subscribers, will be 15% taxes, because they have an adjustment clause and those who use a variable.

From these gains from these tools, both in pesos and dollars, they have to be deducted from the special deductions for minors, which, for the year 2018, is due to this type of income. $ 66,918. That is to say, if this amount is subject to a 5% or 15% tax expense, the same applies if it is subscribed to the adjustment clause..

On the other hand, it must be remembered Anyone who achieves this type of profits must submit a legal accusation Like other taxpayers, the AFIP will continue to regulate, but we will understand that it will be in June 2019.

Those that are not payable by the 2019 tax are those who have chosen the most elegant article of the Regulation of Direction Decree, and according to the pre-assigned classification, the only returns to buy Commodities and Public Securities have. negotiable obligations, whose taxpayers will have the interest or revenue of the 2018 tax period as a result of the computable cost of security or duty generated, in which case the cost mentioned should be reduced according to the amount of interest or yield.

Thus, a "sale and replacement" type is generated to compensate and pay off the performance of the instruments and the result of the purchase and sale.

In other words, in 2018, one person earns a title of $ 1,000,000 and sells it to $ 500,000 a year, a loss of $ 500,000 and a specific loss (one that can not be used). incomes).

From this last article, if it were charged € 200,000 per year, 5% or 15% would be paid (depending on the type of name) to be applied to the cost of goods. In this case, the cost of the property is between $ 1,000,000 and $ 800,000 and the loss is not $ 500,000, but $ 300,000Payment of the payment of interest charged against paying tax.

Sasovsky Sasovsky & Asociados is CEO


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