{"id":441,"date":"2020-11-12T15:38:26","date_gmt":"2020-11-12T15:38:26","guid":{"rendered":"http:\/\/ricardokohnestudio.com\/?p=441"},"modified":"2020-11-12T15:40:03","modified_gmt":"2020-11-12T15:40:03","slug":"monotributo-de-afip-cuales-son-los-beneficios-de-la-moratoria-2020","status":"publish","type":"post","link":"http:\/\/ricardokohnestudio.com\/?p=441","title":{"rendered":"Monotributo de AFIP: cu\u00e1les son los beneficios de la Moratoria 2020"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La&nbsp;<strong>AFIP<\/strong>&nbsp;(Administraci\u00f3n Federal de Ingresos P\u00fablicos) anunci\u00f3 este lunes la implementaci\u00f3n de la&nbsp;<strong>Moratoria 2020<\/strong>. Seg\u00fan la&nbsp;<a href=\"https:\/\/www.boletinoficial.gob.ar\/detalleAviso\/primera\/237132\/20201110\">Resoluci\u00f3n General N\u00b0 4855<\/a>&nbsp;del agencia recaudadora, la nueva condonaci\u00f3n incluye una serie beneficios para los contribuyentes cumplidores en la que se contemplan la exenci\u00f3n para&nbsp;<strong>monotributistas<\/strong>&nbsp;(peque\u00f1os contribuyentes), una deducci\u00f3n especial del impuesto a las Ganancias para los aut\u00f3nomos y un mecanismo de amortizaci\u00f3n acelerada de inversiones para micro y peque\u00f1as empresas, entre otras facilidades.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La ley que ampli\u00f3 el alcance de la moratoria incluy\u00f3 un&nbsp;<a href=\"https:\/\/www.lanacion.com.ar\/economia\/monotributo-que-beneficios-tendran-2021-hayan-sido-nid2504753\">conjunto de beneficios<\/a><strong> para aquellos contribuyentes que al 26 de agosto de 2020 no registran incumplimientos en la presentaci\u00f3n de declaraciones juradas ni en el pago de las obligaciones tributarias<\/strong>&nbsp;en los \u00faltimos tres per\u00edodos fiscales.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"periodos-fiscales-a-eximir-segun-la-categoria-del-monotributista\">Per\u00edodos fiscales a eximir seg\u00fan la categor\u00eda del monotributista<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>A y B:<\/strong>&nbsp;6 cuotas, enero a junio de 2021<\/li><li><strong>C y D:<\/strong>&nbsp;5 cuotas, enero a mayo de 2021<\/li><li><strong>E y F:<\/strong>&nbsp;4 cuotas, enero a abril 2021<\/li><li><strong>G y H:<\/strong>&nbsp;3 cuotas, enero a marzo de 2021<\/li><li><strong>I, J y K:<\/strong>&nbsp;2 cuotas, enero y febrero de 2021<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Para adherir a la Moratoria 2020 y a los fines de obtener los beneficios de condonaci\u00f3n y\/o exenci\u00f3n, se deber\u00e1:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Presentar las&nbsp;<strong>declaraciones juradas<\/strong>&nbsp;o&nbsp;<strong>liquidaciones determinativas de las obligaciones<\/strong>&nbsp;que se regularizan, cuando no hubieran sido presentadas o deban rectificarse.<\/li><li>Declarar en el servicio&nbsp;<strong>\u00abDeclaraci\u00f3n de CBU\u00bb la Clave Bancaria Uniforme (CBU)&nbsp;<\/strong>de la cuenta corriente o de la caja de ahorro de la que se debitar\u00e1n los importes correspondientes para la cancelaci\u00f3n de cada una de las cuotas, en aquellos casos en que la adhesi\u00f3n al r\u00e9gimen de regularizaci\u00f3n se realice mediante planes de facilidades de pago.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fuente: <a href=\"https:\/\/www.lanacion.com.ar\/economia\/monotributo-afip-cuales-son-beneficios-moratoria-2020-nid2505523\">https:\/\/www.lanacion.com.ar\/economia\/monotributo-afip-cuales-son-beneficios-moratoria-2020-nid2505523<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La&nbsp;AFIP&nbsp;(Administraci\u00f3n Federal de Ingresos P\u00fablicos) anunci\u00f3 este lunes la implementaci\u00f3n de la&nbsp;Moratoria 2020. Seg\u00fan la&nbsp;Resoluci\u00f3n General N\u00b0 4855&nbsp;del agencia recaudadora, la nueva [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-441","post","type-post","status-publish","format-standard","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Monotributo de AFIP: cu\u00e1les son los beneficios de la Moratoria 2020 - Ab. Ricardo O. Kohn<\/title>\n<meta name=\"description\" content=\"Ab. Ricardo O. 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