{"id":3353,"date":"2025-09-08T12:38:45","date_gmt":"2025-09-08T12:38:45","guid":{"rendered":"https:\/\/scolarocontadores.com.ar\/principal\/?p=3353"},"modified":"2025-09-08T12:41:27","modified_gmt":"2025-09-08T12:41:27","slug":"resolucion-general-5754-uso-de-saldos-a-favor-de-los-contribuyentes-a-traves-del-sistema-de-cuentas-tributarias","status":"publish","type":"post","link":"https:\/\/scolarocontadores.com.ar\/principal\/resolucion-general-5754-uso-de-saldos-a-favor-de-los-contribuyentes-a-traves-del-sistema-de-cuentas-tributarias\/","title":{"rendered":"Resoluci\u00f3n General 5754: uso de saldos a favor de los contribuyentes a trav\u00e9s del sistema de Cuentas Tributarias"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3353\" class=\"elementor elementor-3353\" 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 5754: uso de saldos a favor de los contribuyentes a trav\u00e9s del sistema de Cuentas Tributarias<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab85ac5 elementor-widget elementor-widget-text-editor\" data-id=\"ab85ac5\" 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><em>Subt\u00edtulo<\/em><\/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-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>La resoluci\u00f3n General 5754 incorpora al texto de la RG 2463 el siguiente texto:<\/p><p><i>\u201cCuando los mencionados saldos acreedores correspondan a per\u00edodos fiscales cuyos vencimientos para la presentaci\u00f3n de la declaraci\u00f3n jurada hubieran acaecido con antelaci\u00f3n al 1\u00b0 de enero del quinto a\u00f1o anterior, los mismos solo podr\u00e1n utilizarse en tanto sean identificados \u201cprima facie\u201d como viables por este Organismo por no haberse cumplido el plazo quinquenal establecido en el tercer p\u00e1rrafo del art\u00edculo 56 de la Ley N\u00b0 11.683, texto ordenado en 1998 y sus modificaciones.\u201d<\/i><\/p><p>Por lo tanto se establece que los saldos a favor de los contribuyentes correspondientes a per\u00edodos fiscales anteriores al primero de enero del quinto a\u00f1o inmediato anterior solo podr\u00e1n ser utilizados si ARCA verifica su viabilidad respecto al plazo de prescripci\u00f3n de cinco a\u00f1os.<\/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: 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>Subt\u00edtulo La resoluci\u00f3n General 5754 incorpora al texto de la RG 2463 el siguiente texto: \u201cCuando los mencionados saldos acreedores correspondan a per\u00edodos fiscales cuyos vencimientos para la presentaci\u00f3n de la declaraci\u00f3n jurada hubieran acaecido con antelaci\u00f3n al 1\u00b0 de enero del quinto a\u00f1o anterior, los mismos solo podr\u00e1n utilizarse en tanto sean identificados \u201cprima [&hellip;]<\/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 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