{"id":3406,"date":"2025-11-03T13:05:43","date_gmt":"2025-11-03T13:05:43","guid":{"rendered":"https:\/\/scolarocontadores.com.ar\/principal\/?p=3406"},"modified":"2025-11-03T13:11:21","modified_gmt":"2025-11-03T13:11:21","slug":"arca-actualiza-el-regimen-de-reduccion-de-anticipos-de-ganancias","status":"publish","type":"post","link":"https:\/\/scolarocontadores.com.ar\/principal\/arca-actualiza-el-regimen-de-reduccion-de-anticipos-de-ganancias\/","title":{"rendered":"ARCA actualiza el r\u00e9gimen de reducci\u00f3n de anticipos de ganancias"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3406\" class=\"elementor elementor-3406\" 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\">ARCA actualiza el r\u00e9gimen de reducci\u00f3n de anticipos de ganancias<\/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 introdujeron cambios en los plazos y par\u00e1metros para ejercer la opci\u00f3n de disminuci\u00f3n de anticipos aplicable <i>a partir del 28 de octubre de 2025.<\/i><\/p>\n<p>La Agencia de Recaudaci\u00f3n y Control Aduanero, por medio de la resoluci\u00f3n general <b>Resoluci\u00f3n General 5778<\/b> estableci\u00f3 modificaciones en el r\u00e9gimen de anticipos del Impuesto a las Ganancias.<\/p>\n<p>Se dispuso que las personas jur\u00eddicas podr\u00e1n solicitar la reducci\u00f3n a partir del tercer anticipo, inclusive, cuando se considere que la suma total a ingresar en tal concepto, por el r\u00e9gimen general, superar\u00e1 en m\u00e1s del 25% el importe estimado de la obligaci\u00f3n del per\u00edodo fiscal al cual es imputable.<\/p>\n<p>Se destaca que para todos los contribuyentes se mantiene la opci\u00f3n de ejercer la reducci\u00f3n a partir del primer anticipo si la diferencia estimada entre los anticipos generales y la obligaci\u00f3n final supera el 40%.<\/p>\n<p>La RG 5778 tambi\u00e9n ajust\u00f3 los par\u00e1metros que determinan el procedimiento especial aplicable a las solicitudes de reducci\u00f3n de anticipos, elevando los montos a partir de los cuales se activa este procedimiento especial:<\/p>\n<ul>\n<li>Para los contribuyentes comprendidos en el segmento 11: $ 250.000.000.<br>La referida segmentaci\u00f3n podr\u00e1 consultarse a trav\u00e9s del servicio \u201cweb\u201d denominado \u201cSistema Registral\u201d, men\u00fa \u201cConsulta\u201d, opci\u00f3n \u201cDatos registrales\u201d, \u00edtem \u201cDatos fiscales\u201d.<\/li>\n<li>Resto de contribuyentes: $ 200.000.000<\/li>\n<\/ul>\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 \u00b7 Rg 5778<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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-link\"><\/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\">https:\/\/www.boletinoficial.gob.ar<\/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 introdujeron cambios en los plazos y par\u00e1metros para ejercer la opci\u00f3n de disminuci\u00f3n de anticipos aplicable a partir del 28 de octubre de 2025. La Agencia de Recaudaci\u00f3n y Control Aduanero, por medio de la resoluci\u00f3n general Resoluci\u00f3n General 5778 estableci\u00f3 modificaciones en el r\u00e9gimen de anticipos del Impuesto a las Ganancias. Se dispuso [&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 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":[16,1],"tags":[],"class_list":["post-3406","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arca","category-general"],"_links":{"self":[{"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/posts\/3406","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=3406"}],"version-history":[{"count":7,"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/posts\/3406\/revisions"}],"predecessor-version":[{"id":3423,"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/posts\/3406\/revisions\/3423"}],"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=3406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/categories?post=3406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/scolarocontadores.com.ar\/principal\/wp-json\/wp\/v2\/tags?post=3406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}