{"id":3348,"date":"2025-09-08T12:36:05","date_gmt":"2025-09-08T12:36:05","guid":{"rendered":"https:\/\/scolarocontadores.com.ar\/principal\/?p=3348"},"modified":"2025-09-08T12:40:54","modified_gmt":"2025-09-08T12:40:54","slug":"resolucion-general-5753-compensacion-de-impuestos-para-responsables-sustitutos","status":"publish","type":"post","link":"https:\/\/scolarocontadores.com.ar\/principal\/resolucion-general-5753-compensacion-de-impuestos-para-responsables-sustitutos\/","title":{"rendered":"Resoluci\u00f3n General 5753: compensaci\u00f3n de impuestos para responsables sustitutos"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3348\" class=\"elementor elementor-3348\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5dbdf29f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5dbdf29f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5c0de0fa\" data-id=\"5c0de0fa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d37c1a elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5d37c1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Resoluci\u00f3n General 5753: compensaci\u00f3n de impuestos para responsables sustitutos<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3fa8bf elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c3fa8bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4558a8 elementor-widget elementor-widget-text-editor\" data-id=\"f4558a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Se actualiza el r\u00e9gimen para la solicitud de compensaci\u00f3n de obligaciones fiscales, se permite el uso de saldos a favor propios para cancelar obligaciones que se generan en car\u00e1cter de responsables sustitutos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b091ec9 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b091ec9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-signature\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Fuente: RG 5753 (ARCA)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Se actualiza el r\u00e9gimen para la solicitud de compensaci\u00f3n de obligaciones fiscales, se permite el uso de saldos a favor propios para cancelar obligaciones que se generan en car\u00e1cter de responsables sustitutos. Fuente: RG 5753 (ARCA)<\/p>\n","protected":false},"author":2,"featured_media":3187,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[16],"tags":[],"class_list":["post-3348","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arca"],"_links":{"self":[{"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/posts\/3348","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/comments?post=3348"}],"version-history":[{"count":5,"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/posts\/3348\/revisions"}],"predecessor-version":[{"id":3362,"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/posts\/3348\/revisions\/3362"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/media\/3187"}],"wp:attachment":[{"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/media?parent=3348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/categories?post=3348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/tags?post=3348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}