tag:blogger.com,1999:blog-60844251233597819402024-03-13T03:54:13.295-03:00Estudio ViVeDepositar nuestra confianza en otro es una decisión de vida. ¿Pero en quién confiar?
Nuestro Estudio se caracteriza por el profesionalismo y la excelencia.
Sin embargo, nuestra garantía es trabajar bajo el principio de la Verdad por sobre todas las cosas.
Éste es nuestro principal VALOR.Unknownnoreply@blogger.comBlogger107125tag:blogger.com,1999:blog-6084425123359781940.post-9551908965262000192014-12-09T11:53:00.002-03:002014-12-11T08:18:58.888-03:00Tratamiento en el IVA de las donaciones<!--[if gte mso 9]><xml>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Las
donaciones y otras entregas a título gratuito, no resultan comprendidas
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onerosidad y por lo tanto quedaría la operación fuera del objeto del
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgjkSvL6-6HXXWJmcnX172WdeSzlOzvbDCy1DriYc5DL8TfD_9J9SxBUwFDgDjTaz-vxscO72F9mmsd9rFtRW-8tT1zoFGeSDVg231pL2b-bVqjEZMbpNY-qUsD-ISZBWEb3sf6DEDNnJm8/s1600/Imagen+animada+de+signo+$.gif" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgjkSvL6-6HXXWJmcnX172WdeSzlOzvbDCy1DriYc5DL8TfD_9J9SxBUwFDgDjTaz-vxscO72F9mmsd9rFtRW-8tT1zoFGeSDVg231pL2b-bVqjEZMbpNY-qUsD-ISZBWEb3sf6DEDNnJm8/s1600/Imagen+animada+de+signo+$.gif" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Ya sea que
se trate de bienes muebles o inmuebles las transmisiones a título gratuito <b><span style="color: blue;">no
generan el débito fiscal tal como lo prevé el artículo 58 del decreto
reglamentario del IVA</span></b> que se transcribe a continuación.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
<span style="font-size: large;"><b>Donaciones y entregas a título gratuito. Reintegro del crédito</b></span></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><b>Art. 58.--</b> Si un <b> responsable inscripto</b> destinara bienes, obras ,
locaciones y/o prestaciones de servicios gravados, para donaciones o entregas
a título gratuito, cualquiera sea su concepto, <b>deberá reintegrar en el
período fiscal en que tal hecho ocurra, el crédito por impuesto que hubiere
computado </b>-según las normas de la ley y este reglamento- por bienes y/o
servicios y/o locaciones, empleados en la obtención de los bienes, obras y/o
locaciones y/o prestaciones de servicios en cuestión, actualizado de acuerdo
a las variaciones del índice mencionado en el artículo 47 de la ley, entre el
mes en que se efectuó su cómputo y aquél al que corresponda dicho reintegro,
con las limitaciones establecidas en el segundo párrafo de la citada norma
legal.</span></div>
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<i><span style="color: red;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Como
vemos, analizando el mencionado artículo, las entregas a título gratuito no
se consideran ventas y por lo tanto no generan débito fiscal alguno, pero
existe un tratamiento impositivo consecuente con estos actos que
consiste en restituir el crédito fiscal oportunamente computado.</span><br /><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> </span></b></span></i></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La AFIP a través del dictamen 69/92 delimitó el alcance de este artículo 58
del Decreto Reglamentario, estableciendo que la restitución del crédito
fiscal tendrá lugar sólo cuando tales actos se realicen en forma incidental y
desvinculada de la actividad gravada.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Por lo tanto, aquellas donaciones que se realizan con el objeto de promover,
por ejemplo, la actividad de la empresa (entregas de muestras gratis a los
médicos por parte de los laboratorios de especialidades medicinales) <u><b>no
resultan desvinculadas del proceso gravado en la etapa de la
comercialización, es más la fomentan y publicitan, con lo que el crédito
fiscal contenido en las compras de estos bienes es computable, y no hay que
efectuar ningún tipo de restitución.</b></u></span></div>
</td>
</tr>
</tbody></table>
Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-22690073787083662102014-04-23T09:08:00.000-03:002014-04-24T09:23:58.239-03:00Pagos en efectivo: compras superiores a mil pesos<!--[if gte mso 9]><xml>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj-t8JsU8WmPGTzmn_yutz8KlqwGCEuGfWtvCxfis5yvB8LftqpIH_D3yMXb2BwC1xxTmkBGm6Sn4DhyphenhyphenoKpxPTZcmzrwfad3zUGIBlnxIm0tsGyz3I0k_s_5n5KJQviuN0nU7CahA9Op86J/s1600/Imagen+de+teclado+y+AFIP.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj-t8JsU8WmPGTzmn_yutz8KlqwGCEuGfWtvCxfis5yvB8LftqpIH_D3yMXb2BwC1xxTmkBGm6Sn4DhyphenhyphenoKpxPTZcmzrwfad3zUGIBlnxIm0tsGyz3I0k_s_5n5KJQviuN0nU7CahA9Op86J/s1600/Imagen+de+teclado+y+AFIP.jpg" height="118" width="200" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><a href="http://infoleg.mecon.gov.ar/infolegInternet/anexos/65000-69999/65015/texact.htm" target="_blank">La ley 25.345</a> de antievasión dispone que los pagos o
erogaciones mayores a mil pesos <span style="color: blue;"><b>($1.000)</b></span> que no cumplan las formalidades
establecidas en su artículo 1 no podrán ser computados como gastos en el
impuesto a las ganancias ni tomarse el crédito fiscal de la operación en el
IVA.</span></div>
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El artículo 2 de la ley 25.345 concluye diciendo “aún
cuando los contribuyentes acrediten la veracidad de las operaciones, resultando
de aplicación en estos casos el procedimiento establecido en el artículo 14 de
la ley 11.683. O sea, en estos casos no se aplica el procedimiento de
determinación de oficio; criterio éste muy controvertido porque no le permite
al contribuyente ejercer su defensa.</span></div>
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Por su parte, el artículo 34 de la ley 11.683
establece que los contribuyentes que no tales medios de pago, quedarán
obligados a acreditar la veracidad de las operaciones para poder computar a su
favor los conceptos indicados (deducir el gasto en ganancia e imputarse el
crédito fiscal en el IVA).</span></div>
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Vemos entonces que se produce una colisión de normas.
Mientras que la ley antievasión establece una presunción absoluta “jure et de
jure” que no admite la prueba en contrario, la ley de Procedimiento Fiscal la
presunción es relativa “juris tantum” que le permite al contribuyente acreditar
la veracidad de las operaciones.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
<a name='more'></a><br />
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<span style="color: blue;"><i><span style="font-family: Verdana,sans-serif;"><b><span style="font-size: 12pt;"><u>En la causa</u> “<span style="color: red;"><span style="background-color: white;">Mera, Luis Miguel</span></span>” la <span style="color: black;"><u>Corte Suprema de
Justicia de la Nación</u></span> con fecha 19/03/2014 confirmó la declaración de
inconstitucionalidad del artículo 2 de la ley 25.345 en tanto que el mencionado
artículo prohíbe a los contribuyentes o responsables que no hubieran efectuado
los pagos de sumas de dinero superiores a mil pesos por alguno de los medios
previstos en el artículo 1 de esa ley -depósitos en cuentas de entidades
financieras, giros o transferencias bancarias, mediante tarjetas de crédito,
etc.- computar como deducciones, créditos fiscales o asignar el efecto
tributario que corresponda a las erogaciones realizadas, aun cuando
“acreditaren la veracidad de las operaciones”.</span></b></span></i></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Para ello, recurrió a algunos precedentes en los que
sostuvo que las presunciones requieren un uso inteligente, concreto y racional,
y su utilización debe limitarse a aquellos casos en que existan circunstancias
especialísimas que lo justifiquen. </span></div>
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Asimismo, hizo notar que el legislador no había dado
“fundadas razones para impedir la prueba de que, en un caso concreto, no se ha
obtenido la ganancia presumida por ley”, y concluyó que el medio utilizado por
el legislador para la realización del fin que procura no respeta el principio
de razonabilidad de la ley y, por lo tanto, las normas impugnadas son
constitucionalmente inválidas en su aplicación al caso.</span></div>
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Ese mismo orden de ideas, dice, lleva a coincidir en
cuanto a la inconstitucionalidad del mencionado artículo, máxime cuando en el
caso la norma impugnada prohíbe lisa y llanamente el cómputo de las operaciones
cuyos pagos hayan sido efectuados por medios distintos de los mencionados por
el ordenamiento legal, lo que equivale a establecer una ficción legal que
pretende desconocer o privar de efectos a operaciones relevantes para la
correcta determinación de la base imponible, cuya existencia y veracidad ha
sido fehacientemente comprobada.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Indudablemente, prohibir el cómputo de
determinadas erogaciones efectivamente realizadas y que constituyen gastos
deducibles en el impuesto a las ganancias y créditos fiscales en el IVA, por
motivos estrictamente formales, importa prescindir de la real existencia de
capacidad contributiva, la que tiene que verificarse en todo gravamen como
requisito indispensable de su validez, de manera que también desde esta
perspectiva se concluye la falta de razonabilidad de la norma impugnada.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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canceladas en efectivo sobre un total de 399 comprobantes analizados; 23 fueron
abonadas parcialmente en efectivo y los demás comprobantes se abonaron con
cheques.</span>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-4294711177591479632014-01-31T08:48:00.000-03:002014-02-03T09:10:51.666-03:00Percepciones por compras en el exterior. Devolución<!--[if gte mso 9]><xml>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEglENl4p5x2z2h7PuGe7b-XPDRjDicuDWmHX_YMgJu5z3wD4xJ11s2H80CfTb4XldDOMf7_Tnczzr_lDxlPQG9649-pLmwOphXyF0VSYErbcu2jw_RhkcV0vgDHWowwh2Tjmt4HdIrvQZUR/s1600/Imagen+de+viajeros+por+el+cepo+cambiario.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEglENl4p5x2z2h7PuGe7b-XPDRjDicuDWmHX_YMgJu5z3wD4xJ11s2H80CfTb4XldDOMf7_Tnczzr_lDxlPQG9649-pLmwOphXyF0VSYErbcu2jw_RhkcV0vgDHWowwh2Tjmt4HdIrvQZUR/s1600/Imagen+de+viajeros+por+el+cepo+cambiario.jpg" height="133" width="200" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Un tema de mucha preocupación por parte de los
contribuyentes es como proceder para recuperar las percepciones por compras en
el exterior <span style="color: #eeeeee;"><b><span style="background-color: blue;">cuando no revista la condición de sujetos pasivos del impuesto a
las ganancias y sobre los bienes personales</span></b></span>.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Recordemos que la <a href="http://www.viajobien.com/resolucion-AFIP-3450/" target="_blank">Resolución General (AFIP) 3.450/13</a>
en su texto actualizado estableces un régimen de percepción que se aplicará
sobre:</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">a) Las operaciones de adquisición de bienes y/o
prestaciones, locaciones de servicios y/o adelantos en efectivo, efectuadas en
el exterior por sujetos residentes en el país, que se cancelen mediante la
utilización de tarjetas de crédito, débito y/o compra. Asimismo, resultan
incluidas las compras efectuadas a través de portales o sitios virtuales y/o
cualquier otra modalidad por la cual las operaciones se perfeccionen —mediante
la utilización de Internet— en moneda extranjera.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Estarán alcanzadas las operaciones aludidas en el
párrafo anterior efectuadas por el titular de la tarjeta, usuario, titulares
adicionales y/o beneficiario de extensiones.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">b) Las operaciones de adquisición de servicios en el
exterior contratados a través de agencias de viajes y turismo —mayoristas y/o
minoristas—, del país.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">c) Las operaciones de adquisición de servicios de
transporte terrestre, aéreo y por vía acuática, de pasajeros con destino fuera
del país.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">d) Las operaciones de adquisición de moneda extranjera
—billetes o cheques de viajero— para gastos de turismo y viajes, con validación
fiscal. Asimismo resultan incluidas las transferencias al exterior por turismo
y viajes sujetas a validación fiscal.</span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Las percepciones que se practiquen por el presente
régimen se considerarán, conforme la condición tributaria del sujeto pasible,
pagos a cuenta de los tributos que, para cada caso, se indica a continuación:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">a) Sujetos
adheridos al Monotributo y que no resultan responsables del Impuesto a las
Ganancias: Impuesto sobre los Bienes Personales.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">b) Demás sujetos: Impuesto a las
Ganancias.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Analizaremos
a continuación la situación de aquellos sujetos a quienes se les hubieran
practicado las percepciones, <span style="font-size: large;"><span style="color: blue;"><b>que no sean contribuyentes del impuesto a las
ganancias o, en su caso, del impuesto sobre los bienes personales, y que
consecuentemente <u>se encuentren imposibilitados de computar las mismas como
pagos a cuentas de los gravámenes</u>.</b></span></span> Para estos casos la AFIP emitió <span style="font-size: large;"><span style="font-family: "Trebuchet MS",sans-serif;"><span style="color: purple;"><b><a href="http://biblioteca.afip.gob.ar/dcp/REAG01003420_2012_12_20" target="_blank">la Resolución General 3.420/12</a>.</b></span></span></span></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En la misma
se dispone que <u><b>la solicitud de devolución deberá efectuarse a través del sitio
"web" de la AFIP</b></u> www.afip.gob.ar, ingresando al servicio <b><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: blue;"><span style="background-color: white;">"Mis
Aplicaciones WEB"</span></span></span></b>, donde <b>se seleccionará </b>el <span style="font-size: large;"><i><b><span style="color: cyan;"><span style="background-color: black;">"Formulario 746/A -
Devoluciones y Transferencias"</span></span></b></i></span>, <i><u>el cual será remitido mediante
transferencia electrónica de datos.</u></i></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En la citada transacción los sujetos podrán visualizar
y seleccionar las percepciones que les fueron efectuadas <u><b>y hayan sido
informadas por los agentes de percepción</b></u>.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-size: large;"><i><b><span style="color: red;"><span style="font-family: "Times New Roman","serif";">En el supuesto que la información obrante en el
sistema difiera de la real, la transacción permitirá incorporar las
percepciones faltantes, a partir del mes subsiguiente a la fecha en que fueron
practicadas (por ejemplo. último día del período correspondiente al extracto
bancario, fecha de emisión del resumen y/o liquidación de la tarjeta).</span></span></b></i></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><b><span style="color: blue;"><u>En todos los casos, se deberá disponer del extracto
bancario</u></span>,<span style="color: blue;"><u> resumen y/o liquidación de la tarjeta de que se trate</u></span></b>, en la cual
conste la percepción que se está informando y, en su caso, la fecha del
comprobante.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><i><b><span style="color: purple;">Con carácter
previo a efectuar la solicitud de devolución, los sujetos deberán: <br />
a) Contar con CUIT. <br />
b) Tener registrados y aceptados sus datos biométricos (foto, firma y huella dactilar).<br />
c) Contar con "Clave Fiscal".<br />
d) Informar a la AFIP la Clave Bancaria Uniforme (C.B.U.) de la cuenta
bancaria</span></b></i></span>.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Las aprobaciones o rechazos de las solicitudes
efectuadas, serán resuelta por el Organismo Fiscal mediante controles
sistémicos y/o verificaciones posteriores. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En caso de aprobación, el monto cuya devolución se
disponga, <u><i><b>será transferido para su acreditación en la cuenta bancaria cuya
Clave Bancaria Uniforme (C.B.U.)</b></i></u> fuera informada por el responsable.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
En caso de rechazo, la dependencia de la AFIP que tiene a su cargo el control
de las obligaciones fiscales del solicitante procederá a notificar al mismo la
situación, mediante alguna de las formas establecidas en el Artículo 100 de la
Ley 11.683 de Procedimiento Tributario.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La
comunicación de rechazo contendrá, entre otros, los siguientes datos: <br />
a) Apellido y nombres del solicitante. <br />
b) CUIT y domicilio del solicitante. <br />
c) Monto solicitado que se rechaza y fundamentos del rechazo.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<i><b><span style="color: yellow;"><span style="background-color: blue;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><span style="font-family: "Trebuchet MS",sans-serif;">Los sujetos podrán consultar las percepciones que les
fueron practicadas y declaradas por los respectivos agentes de percepción,
ingresando con clave fiscal al servicio denominado "Mis Retenciones"</span>.</span></span></span></b></i></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<i><b><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: blue;"><span style="font-size: 12pt;">Para ello, deberá seleccionar en el campo
"<u>Impuesto retenido</u>", el código 217 (SICORE - Impto. a las ganancias)
ó 219 (SICORE - Impto. s/bs personales), según corresponda. Luego, tildar el
campo "Percepción".</span></span></span></b></i></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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<i><b><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: #ead1dc;"><span style="background-color: red;"><span style="font-size: 12pt; line-height: 115%;">Si no posee dado de alta este servicio, deberá
habilitarlo previamente.</span></span></span></span></b></i>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-50015531420809007752014-01-10T09:21:00.000-03:002014-01-25T09:26:08.234-03:00Obligación de presentar el F. 572 web en Enero<!--[if !mso]>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg4YUW7cS_en6kFo4pRzl7zq5oJT9Ouvzg-462OuA43U1HX2MfPl6UWupAlNm5H11IE59FCyl77gdvel1AAA-ei5fVICCcLJgeau60zVdj3kdGFOaIyIPVWbP3cp0TVOYb_HEDlKlIYgVVR/s1600/Imagen+de+liquidaci%C3%B3n+de+sueldos+en+oficina.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg4YUW7cS_en6kFo4pRzl7zq5oJT9Ouvzg-462OuA43U1HX2MfPl6UWupAlNm5H11IE59FCyl77gdvel1AAA-ei5fVICCcLJgeau60zVdj3kdGFOaIyIPVWbP3cp0TVOYb_HEDlKlIYgVVR/s1600/Imagen+de+liquidaci%C3%B3n+de+sueldos+en+oficina.jpg" height="145" width="200" /></a><br />
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><span style="color: blue;"><span style="font-family: Verdana,sans-serif;"><b>El 31 de
enero</b></span></span> vence el plazo que tienen los empleados en relación de dependencia para
presentar via internet el F. 572 web informando a sus empleadores las
deducciones personales, deducciones generales y, en caso de existir,
percepciones por compras en el exterior, con el fin de que estos últimos
realicen la liquidación anual (F. 649) del impuesto a las ganancias – régimen
de retención de la <a href="http://infoleg.mecon.gov.ar/infolegInternet/anexos/135000-139999/139820/texact.htm" target="_blank">Resolución General Nº 2437 (A.F.I.P.)</a></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Los principales aspectos a tener en cuenta
para cumplir con esta obligación son los siguientes:</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La<a href="http://www.afip.gov.ar/572web/documentos/ManualSIRADIGVersion1.1.pdf" target="_blank">Resolución General Nº 3418 (A.F.I.P.)</a>, publicada en el Boletín Oficial del
21/12/2012, dispuso que los contribuyentes comprendidos en las <a href="http://infoleg.mecon.gov.ar/infolegInternet/anexos/135000-139999/139820/texact.htm" target="_blank">ResolucionesGenerales Nros. 2437</a> y <a href="http://biblioteca.afip.gob.ar/dcp/REAG01002442_2008_05_02" target="_blank">2442</a>, a efectos de cumplir con las obligaciones de
información dispuestas por sus artículos 11 y 7º, respectivamente, deberán
utilizar el servicio “Sistema de Registro y Actualización de Deducciones del
Impuesto a las Ganancias (SiRADIG) – Trabajador” y generar el <b>F. 572 web</b>, en
sustitución del formulario de declaración jurada F. 572, cuando se verifique
alguno de los supuestos que seguidamente se indican:</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La
remuneración bruta, o las rentas obtenidas en el caso de los actores
comprendidos en la <a href="http://biblioteca.afip.gob.ar/dcp/REAG01002442_2008_05_02" target="_blank">Resolución General Nº 2442</a>, correspondiente al año
calendario inmediato anterior al que se declara<b> sea igual o superior a
doscientos cincuenta mil pesos ($ 250.000).</b></span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><u><b>La
determinación de la remuneración bruta se efectuará conforme a lo previsto en
el Apartado A del Anexo II de la<a href="https://www.blogger.com/goog_1272812631"> Resolución General Nº 2437</a></b></u><a href="http://infoleg.mecon.gov.ar/infolegInternet/anexos/135000-139999/139820/texact.htm" target="_blank">.</a></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Si en el año
a considerar para dicha determinación sea el del inicio de la relación laboral
y no se hubieran abonado remuneraciones por los doce (12) meses
correspondientes, a los fines de establecer si en el período siguiente
corresponderá utilizar el referido servicio, <b><i><span style="color: blue;"><u>deberá considerarse la
remuneración bruta mensual pactada y proyectarla a todo el año calendario.</u></span></i></b></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="color: purple;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En caso de
pluriempleo, el beneficiario deberá considerar la suma total de las
remuneraciones brutas correspondientes a sus distintos empleos.</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Computen
como pago a cuenta del gravamen las percepciones por compras en el exterior que
les hubieren practicado durante el período fiscal que se liquida, de acuerdo al
régimen de percepción de la <a href="http://www.trentini.com.ar/index.php?option=com_content&view=article&id=55&catid=2&Itemid=259" target="_blank">Resoluciones Generales Nº 3378</a> y <a href="http://www.trentini.com.ar/index.php?option=com_content&view=article&id=59&catid=2&Itemid=259" target="_blank">3379</a>, sustituidas
por la <a href="http://www.barujel.tur.ar/resolucion_general_afip_3450.pdf" target="_blank"><span style="font-family: Verdana,sans-serif;"><b>Resolución General Nº 3450 (A.F.I.P.).</b></span></a></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Para acceder
al servicio “Sistema de Registro y Actualización de Deducciones del Impuesto a
las Ganancias (SiRADIG) – Trabajador” –que se encuentra en el sitio
www.afip.gob.ar–, se deberá contarse con la Clave Fiscal con nivel de seguridad
2 o superior. Este servicio permite la transferencia electrónica de los datos
contenidos en el formulario de declaración jurada F. 572 Web.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Los datos a
informar en este formulario, entre otros, son:</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES; mso-no-proof: yes;"><img alt="-" height="11" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image001.gif" width="8" /></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> Las cargas de familia</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Las
deducciones generales que se puede deducir el trabajador, como por ejemplo:</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES; mso-no-proof: yes;"><img alt="-" height="11" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image001.gif" width="8" /></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> Los gastos en prepaga, honorarios médicos,
sueldos y cargas abonados por servicio doméstico, etc.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES; mso-no-proof: yes;"><img alt="-" height="11" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image001.gif" width="8" /></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> Percepciones por compras efectuadas en el
exterior a ser tomadas como pagos a cuenta del impuesto a las ganancias.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La
transferencia electrónica de los datos contenidos en el formulario de
declaración jurada F. 572 web correspondientes a cada período fiscal deberá ser<span style="background-color: blue;"><span style="color: white;"><u><i><b>
efectuada hasta el 31 de enero</b></i></u></span></span>, inclusive, del año inmediato siguiente al que
se declara.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Una vez que el beneficiario de la renta resulte obligado a utilizar este
servicio –por darse alguno de los supuestos mencionados–<u><b> deberá continuar dando
la información a través del mismo</b></u>, <span style="color: red;"><b>aun cuando dejen de cumplirse las
condiciones que determinaron dicha obligación.</b></span></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Los
trabajadores deberán conservar a disposición de la Administración Federal de
Ingresos Públicos la documentación que respalde los datos informados en el
formulario de declaración jurada F. 572 Web, así como los comprobantes de la
liquidación anual y/o final – formulario de declaración jurada F. 649 o
planillados confeccionados manualmente o mediante sistemas computadorizados–
recibidos del empleador.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">A su vez, el
artículo 5º de esta norma dispone que la Administración Federal de Ingresos
Públicos pondrá a disposición del empleador en el sitio www.afip.gob.ar,
mediante el servicio “Sistema de Registro y Actualización de Deducciones del
Impuesto a las Ganancias (SiRADIG) – Empleador”, al cual se accederá con clave
fiscal, la siguiente información:</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Suministrada
por el beneficiario de la renta, a efectos de que sea tenida en cuenta para la
determinación del importe a retener y para confeccionar la liquidación anual
(F. 649) Referida a los agentes de retención que fueran sustituidos como tales,
por darse alguna de las situaciones indicadas <u><b>en el artículo 3º</b></u> de la
<a href="http://infoleg.mecon.gov.ar/infolegInternet/anexos/135000-139999/139820/texact.htm" target="_blank">Resolución General Nº 2437</a>. En este caso se indicarán, respecto de cada
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<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Con estos
datos, el empleador deberá confeccionar, <span style="font-size: large;"><span style="color: #274e13;"><i><b>hasta e<span style="color: #783f04;"><u>l último día hábil del mes de
febrero</u></span> de cada año la liquidación anual (F. 649 o documentación similar) del
período fiscal anterior, mediante la cual se determinará la obligación
definitiva de cada beneficiario.</b></i></span></span></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
</span></b><a href="http://datos.aplicacion.com.ar/automarco.asp?direccion=http://datos.aplicacion.com.ar/ecommerce2/vidriera.asp?lib=9871745883"><b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></b></a><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
</tr>
</tbody></table>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Existen
programas especiales para los teléfonos móviles inteligentes y las
"tablets" que pueden ayudar a la hora de los preparativos, y también
durante el descanso para averiguar lugares, compartir experiencias y
comunicarse con los seres queridos </span></div>
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<br />
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verano y también el tiempo de <b>viajar y preparar las valijas</b> para
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escenario, es importante tener presente que existen <b>muchas aplicaciones para
teléfonos móviles inteligentes y tabletas </b>que pueden ayudar a la hora de
los preparativos, y también durante el descanso -propiamente dicho- para
averiguar lugares, compartir experiencias y comunicarse.</span></div>
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<b><span style="color: #333399; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La libreta de preparativos y de viaje</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><a href="https://evernote.com/intl/es-latam/" target="_blank"><b><span style="color: blue;">Evernote</span></b></a> es un libreta de notas
multiplataforma que permite <b>organizar y planear el viaje</b>.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Incluye la
herramienta <b>Web Clipper </b>para capturar búsquedas online y guardarlas en
una cuenta en Evernote.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Así se puede
acceder a todas las <b>recomendaciones de hoteles, los mejores restaurantes y
los lugares turísticos</b> en un solo lugar.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Asimismo,
posibilita crear un “checklist” para que <b>el turista no se olvide nada</b> en
el momento de preparar su maleta de equipaje.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Además,
tiene una <b>función de Recordatorios</b> para que no se deje de comprar
ciertas cosas antes del viaje.</span></div>
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<b><span style="color: #333399; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Búsqueda de alojamiento y vuelos</span></b><b><span style="color: #333399; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><a href="http://www.tripadvisor.com.ar/" target="_blank"><span style="color: blue;">TripAdvisor</span></a>
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">es la web de
referencia a la hora de planificar un viaje, porque tiene como valor principal <b>las
valoraciones de los usuarios</b> sobre hoteles, restaurantes y demás
atracciones de los sitios turísticos.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Adicionalmente
a esta función general, que permite acceder a esa información y reservar en
esos lugares, la aplicación posee <b>guías de ciudades disponibles para iOS y
Android.</b></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Su principal
atractivo es que, además de ser <b>gratuita</b>, funciona <b>sin conexión a
Internet</b>, lo que permite ahorrar en los excesivos precios del “roaming”.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En tanto<b> <a href="https://es.airbnb.com/" target="_blank"><span style="color: blue;">Airbnb </span></a></b>es
uno de los servicios y aplicaciones turísticas de moda, porque es <b>muy buena
para bolsillos ajustados</b> o quienes quieren salir del circuito hotelero.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La
aplicación para iOS y Android cuenta con un <b>gran catálogo de casas y
departamentos</b> que se alquilan por habitación o completas.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">A tono con
los tiempos de las redes sociales, <b>se nutre de las opiniones y puntuaciones</b>
de los inquilinos. </span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Pero si lo
que se busca es <b>un alojamiento de ensueño,</b> sin importar el precio, la
opción es <b><span style="color: #333399;"><a href="http://www.jetsetter.com/" target="_blank"><span style="color: blue;">Jetsetter</span></a></span></b>, que
funciona en iOS y que tiene lo mejor de lo mejor.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Destaca a
diario algunos <b>alojamientos con descuentos por un tiempo limitado</b>.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La clave
está en tomarlos antes de que caduque la oferta. </span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Brinda,
además, habitaciones para ese mismo día y paquetes vacacionales, sin escatimar
en lujos.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><a href="http://www.oyster.com/" target="_blank"><b><span style="color: blue;">Oyster</span></b></a>
es una aplicación para iOS que apunta a quienes <b>no quieren llevarse
decepciones al llegar al hotel </b>elegido.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Todo el
contenido es previamente investigado por los editores del programa.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Así, en
lugar de las fotos “oficiales” de cada alojamiento, <b>muestra sus propias
imágenes</b>.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Otro de sus
puntos fuertes es la <b>sección de “pros” y “contras”.</b></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Para cada
hotel, además de poder reservar, se enumeran puntos fuertes y débiles.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">También
existe <a href="http://www.skyscanner.es/" target="_blank"><b><span style="color: blue;">Skyscanner</span></b></a>, disponible para iOS,
Android, BlackBerry y Windows Phone, que se destaca sobre todo por su opción de<b>
buscar vuelos a cualquier lugar para un origen y una fecha determinados</b>.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">De esta
manera, aquellas personas que no tengan un destino fijo pueden <b>ver las
opciones más baratas</b> para las fechas cuando tengan sus vacaciones.</span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><a href="http://www.kayak.es/" target="_blank"><span style="color: blue;">Kayak</span></a></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> es un sitio de viajes que permite c<b>omparar
precios de vuelos, hoteles y alquileres de autos</b> que cuenta con una <b>aplicación
gratuita</b> para realizar estas consultas y también para administrar los
pasajes ya adquiridos.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Permite
ingresar los datos del viaje mediante el envío del mensaje de correo
electrónico de la compañía con los datos del vuelo.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Está
disponible para iOS, Android, Windows y Kindle Fire.</span></div>
<a name='more'></a><br />
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<br /></div>
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<b><span style="color: #333399; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Antes de volar<br />
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Una vez que
el turista ya tiene su billete aéreo, debe <b>buscar un asiento cómodo para el
vuelo</b>.</span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><a href="http://www.seatguru.com/" target="_blank"><span style="color: blue;">SeatGuru</span></a></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> permite elegir los más recomendados
según el avión que vaya a realizar la ruta en la aerolínea, y t<b>ambién los
lugares más incómodos.</b></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Incluso, el
usuario puede pedir información sobre el vuelo y el aeroplano que utilizará la
aerolínea para luego definir su ubicación de viaje.</span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><a href="http://www.gateguru.com/" target="_blank"><span style="color: blue;">GateGuru</span></a></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> está disponible para Android, iOS y
Windows Phone. Posibilita <b>guardar los planes en tarjetas de viaje,</b> con
información como las <b>terminales</b> donde despega o aterriza el vuelo y con
notificaciones en los cambios de las mismas y posibles retrasos.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Además,
muestra estadísticas de todos los vuelos. Ideal para aquellos <b>turistas que
necesiten hacer combinaciones</b> en grandes aeropuertos.</span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><a href="http://appworld.blackberry.com/webstore/content/25652/?lang=es" target="_blank"><span style="color: blue;">BlackBerry Travel </span></a></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">es una aplicación oficial de la ex
Research in Motion que ofrece la <b>gestión de los vuelos y reservas de hoteles
y autos</b>, con información que se actualiza de forma automática, y que se
integra al sistema de notificaciones del sistema operativo del teléfono.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La empresa
Sabre desarrolló <b><a href="http://travel.tripcase.com/" target="_blank"><span style="color: blue;">TripCase</span></a></b> que permite al viajero tener
actualizados sus itinerarios de viajes con datos sobre puertas de embarque en
aeropuertos, despacho de equipajes, condiciones meteorológicas en destinos,
funcionalidades para anticipar check-in en hoteles y servicios habilitados
donde se encuentre.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Está
disponible en iOS, Android y BlackBerry.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><a href="https://www.tripit.com/" target="_blank"><span style="color: blue;">TripIT </span></a></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">es una de las aplicaciones ideales
para <b>planificar viajes. </b>Es de las preferidas por los <b>viajeros
frecuentes</b> porque tiene disponibilidad en las principales plataformas, con
versiones para el iPhone, la iPad, Android, BlackBerry y Windows Phone.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Los datos de
la travesía se pueden ingresar de forma manual tanto desde el dispositivo móvil
como desde la página web. Tiene una versión gratuita con funciones básicas
junto a otra edición profesional con un costo de 49 dólares anuales. </span></div>
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<br /></div>
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<b><span style="color: #333399; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Mapas y orientaciones</span></b><b><span style="color: #333399; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><a href="http://www.spottedbylocals.com/" target="_blank"><span style="color: blue;">Spotted
by locals</span></a></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">, disponible
para Android, iOS y con guías en formato PDF, es una aplicación cuyo objetivo
es <b>transmitir los consejos de quienes viven en una ciudad a los turistas que
van a visitarla.</b></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">De esta
forma, las 51 guías de ciudades que contiene este programa <b>incluyen las
recomendaciones de personas</b> que moran en esos lugares y que fueron
seleccionados por los desarrolladores.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Las guías
funcionan<b> sin conexión a Internet</b>, y permiten <b>localizar los lugares a
través del GPS.</b></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Aunque la
aplicación es<b> gratuita</b>, la guía de cada ciudad tiene un costo y sólo
están disponibles en inglés.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Para
investigar sitios cercanos adonde uno se encuentra, <a href="https://es.foursquare.com/" target="_blank"><b><span style="color: blue;">Foursquare</span></b></a>
es la aplicación indicada. Muestra <b>restaurantes y lugares cercanos</b>, con
comentarios de los usuarios.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Se puede
filtrar las opiniones y que muestre sólo lo de los amigos del usuario. Está
disponible en iOS, Android, Windows Phone y Blackberry.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><a href="http://www.google.com/landing/now/" target="_blank"><span style="color: blue;">Google Now</span></a></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> es el asistente virtual de Google que r<b>esponde a
las consultas realizadas por voz</b>, y ofrece, entre otras prestaciones, la
posibilidad de ver con una elegante interfaz la gestión de la<b> información de
los vuelos.</b></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Está
disponible sólo para los dispositivos con Android que tengan la versión Jelly
Bean.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La
cartografía en papel queda anticuada ante herramientas como <a href="https://maps.google.com/" target="_blank"><b><span style="color: blue;">Google
Maps</span></b></a>. Es gratis y tienen información contextualizada dividida en
mapas.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Por ejemplo,
la distribución del transporte público, puntos de interés y hasta tiene la
posibilidad de<b> ver la cartografía</b> sin la necesidad de estar conectado a
Internet.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="color: #333399; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Cuentas en las vacaciones<br />
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Cuando se
viaja al extranjero se necesita <b>traducir o convertir monedas</b>.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Esta función
la cumple <a href="https://itunes.apple.com/es/app/my-moneda/id527378223?mt=8" target="_blank"><b><span style="color: blue;">MyMoneda</span></b></a>, disponible
en iOS y Android.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Permite <b>introducir
cualquier tipo de divisa y ver su cambio en ese momento</b>, porque se actualiza
continuamente.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Incluye una
gráfica con las fluctuaciones en el valor de las monedas elegidas.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En tanto, un
motivo de confusión en el extranjero son las <b>tallas de ropa</b>. Sucede que
cada país utiliza sus propias mediciones y uno puede sentirse completamente
perdido en una tienda.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><a href="https://play.google.com/store/apps/details?id=com.jeffrich.android.clothingsizeconversion&hl=es" target="_blank"><span style="color: blue;">Clothing Size Conversion</span></a></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> es una aplicación gratuita para
Android permite c<b>onvertir la talla a su equivalente en el país </b>que se
encuentra el turista.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Asimismo,
cuando éste concurre a bares y restaurantes en el extranjero, puede quedarse<b>
corto en las propinas</b>. En países como EE.UU,, por ejemplo, la propina es
prácticamente obligatoria. <a href="http://www.globaltippingapp.com/" target="_blank"><b><span style="color: blue;">Global Tipping</span></b></a> está
disponible en iOS. Además de mostrar la propina, ayuda a dividir la cuenta
entre los distintos comensales, diferenciando entre los que han bebido alcohol
y los que no.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="color: #333399; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Fotos</span></b><b><span style="color: #333399; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El correo
electrónico, los mensajes cortos de texto (SMS) y los servicios de mensajería
instantánea diluyeron el gusto por enviar una carta o una postal desde un país
extranjero.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Existen
aplicaciones como <b><a href="https://sincerely.com/ink" target="_blank"><span style="color: blue;">Ink Cards</span></a></b> para crear <b>postales
electrónicas </b>que incluso se pueden imprimir y enviar físicamente a la
dirección que el remitente indique. Funciona en iOS y Android.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><a href="http://instagram.com/" target="_blank"><span style="color: blue;">Instagram</span></a></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> es la aplicación más popular para <b>compartir
fotografías desde un teléfono móvil o tableta</b>.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Se pueden
subir las capturas de imágenes en un par de clics desde dispositivos iOS y
Android. <b>Hay una versión beta para Windows Phone.</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Además, se
pueden publicar las fotos en forma automática en otras redes sociales como
Twitter, Facebook, Flickr y Tumblr.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Para
compartir actualizaciones del viaje, las herramientas más utilizadas son
Facebook y Twitter.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Pero para
aquellos que quieran expresarse de manera privada a un grupo de amigos, <b><a href="https://path.com/" target="_blank"><span style="color: blue;">Path</span></a>
</b>es una buena alternativa, disponible en iOS y Android.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Fuente: Iprofesional.com </div>
Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-52144388081238152602013-12-02T09:38:00.000-03:002013-12-16T09:40:41.386-03:00Llegan los recibos de sueldo digitales<!--[if gte mso 9]><xml>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjPN8zXoQL1ydwgYxxBU9Rz2iIsQmTTVZkcPRXavxERzACnSmYhkxqI5jvHuV4Ml6WDI0JmK5JWCLQ8irbIEWrNzdwrvW0QFhiyaDdLpGSKkGvh1A8gQA4y-W4zNc61PZXvoDNJsVvBQhJs/s1600/Imagen+de+la+Estacion+Espacial+Internacional.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjPN8zXoQL1ydwgYxxBU9Rz2iIsQmTTVZkcPRXavxERzACnSmYhkxqI5jvHuV4Ml6WDI0JmK5JWCLQ8irbIEWrNzdwrvW0QFhiyaDdLpGSKkGvh1A8gQA4y-W4zNc61PZXvoDNJsVvBQhJs/s1600/Imagen+de+la+Estacion+Espacial+Internacional.jpg" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Una década después de aprobarse la Ley de Firma
Digital, el Ministerio de Trabajo avanza en las autorizaciones para emitir
comprobantes virtuales.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La liquidación de sueldos y su entrega a los
empleados, la más antigua actividad que llevaban adelante los departamentos de
Recursos Humanos, ya no es lo que era. Con la autorización del ministerio de
Trabajo, a través de nueva normativa actualizada este año, las empresas pueden
ahora entregar los recibos de sueldo en forma digital, con todos los beneficios
de costos que eso trae. Aunque las grandes firmas entregan copias digitales
desde 2002, cuando se reglamentó la ley de Firma Digital, recién desde mayo
pasado están autorizadas a contar sólo con el soporte digital como válido. La
buena nueva, sin embargo, implica algunos de-safíos burocráticos y
tecnológicos, explicados a Management por expertos.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La última novedad regulatoria fue, en mayo, la
Resolución 602 de la Secretaría de Trabajo, que fija pautas sobre vigencia de
certificados y aprueba los formularios con carácter de declaración jurada que
deberán presentarse para la autorización del sistema de recibos de sueldos
digital. Con estas definiciones, se dieron las condiciones entonces para que
las empresas puedan abandonar el uso del papel con todas las ventajas que ello
trae aparejado, explica Romina Muhape, responsable de Outsourcing de Nómina de
la consultora Crowe Horwath. Aunque es necesario hacer una inversión en
procesos, los beneficios están a la vista: Desde ahorro de tiempo operativo,
espacio físico de archivo hasta la contribución al medio ambiente, añade.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El cambio, en rigor, comenzó a aplicarse en forma
gradual, en 2011, con la <a href="http://infoleg.mecon.gov.ar/infolegInternet/anexos/190000-194999/190623/norma.htm" target="_blank">resolución 1455/2011</a>, que reglamentó el régimen de
autorización a los empleadores que optaran por emitir recibos de sueldo de
forma digital, en reemplazo del papel.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Luego, detalla Muhape, la <a href="http://www.infoleg.gov.ar/infolegInternet/anexos/215000-219999/215351/norma.htm" target="_blank">Resolución 1362/2012</a>; el
Ministerio de Trabajo añade algunos requisitos para el empleador, como su
inscripción ante la AFIP y el requisito de firma digital. Este es el principal
desafío para las empresas, en especial, las más chicas, ya que requieren
contratar sistemas para que se emitan certificados digitales, que verifiquen el
contenido del archivo y su firma por parte de empleador y empleado. Hoy, ya hay
muchas empresas y organismos que ponen a disposición del empleado la consulta e
impresión del recibo por parte del empleado, pero en la gran mayoría de los
casos no se trata de un recibo digital aún, explican desde la consultora.
Ahorrar costos en papel, impresión, distribución y almacenamiento de recibos
atrae cada vez a más compañías y, por eso, existe un mercado creciente de
empresas destinadas a facilitar el trabajo de despapelización. Una de ellas es
Cardinal Systems, cuyo presidente, Javier Outeiral, explica a Management que la
ley vigente autoriza cuatro tipos de metodologías. Sugerimos la firma digital,
que es la única que tiene respaldo de la ley para reemplazar a la firma
holográfica. Evita así conflictos en caso de juicio, ya que el que repudia la
firma tiene que demostrar que no es válida. La firma, como otras, ofrece los
recibos en este formato, así como la totalidad del legajo en forma digital. Los
recibos son así una puerta de entrada ideal para la despapelización total de la
gestión de los RR.HH., nos permite ofrecer soluciones como un Portal de Gestión
Documental para administrar el ciclo de vida de cualquier documento de una
organización con cualquier plataforma de firma, destaca el ejecutivo. Outeiral
destaca que la principal barrera de entrada es la autorización del Ministerio
de Trabajo y, luego, la notificación presencial de la empresa al empleado. Esta
tarea también puede ser delegada, lo que es conveniente en firmas expandidas en
el territorio. En el aspecto tecnológico, la clave es la administración de los
certificados digitales, añade. Existen tres tipos de token: físico, alojado en
la PC y el virtual. Este último es el más conveniente, ya que permite a los
empleados firmar el registro, incluso, desde un teléfono celular.</span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Soluciones
tecnológicas</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Ahorrar costos en papel, impresión, distribución y
almacenamiento de recibos atrae cada vez a más compañías y, por eso, existe un
mercado creciente de empresas destinadas a facilitar el trabajo de
despapelización. Una de ellas es Cardinal Systems, cuyo presidente, Javier
Outeiral, explica a Management que la ley vigente autoriza cuatro tipos de
metodologías. Sugerimos la firma digital, que es la única que tiene respaldo de
la ley para reemplazar a la firma holográfica. Evita así conflictos en caso de
juicio, ya que el que repudia la firma tiene que demostrar que no es válida. La
firma, como otras, ofrece los recibos en este formato, así como la totalidad
del legajo en forma digital.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Los recibos son así una puerta de entrada ideal para la
despapelización total de la gestión de los RR.HH., nos permite ofrecer
soluciones como un Portal de Gestión Documental para administrar el ciclo de
vida de cualquier documento de una organización con cualquier plataforma de
firma, destaca el ejecutivo. Outeiral destaca que la principal barrera de
entrada es la autorización del Ministerio de Trabajo y, luego, la notificación
presencial de la empresa al empleado. Esta tarea también puede ser delegada, lo
que es conveniente en firmas expandidas en el territorio.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En el aspecto tecnológico, la clave es la
administración de los certificados digitales, añade. Existen tres tipos de
token: físico, alojado en la PC y el virtual. Este último es el más
conveniente, ya que permite a los empleados firmar el registro, incluso, desde
un teléfono celular.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: right;">
<br /></div>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Fuente: cronista.com</span>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-36586539761870813922013-11-01T11:44:00.001-03:002013-11-05T10:56:47.621-03:00Clasificación y codificación de actividades AFIP. Nuevo <!--[if gte mso 9]><xml>
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<![endif]--><b><span style="color: #376889; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES; text-transform: uppercase;"></span></b><br />
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<b><span style="color: #376889; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES; text-transform: uppercase;">Se modifican los códigos de actividad y se
establecen precisiones sobre la forma de determinar la actividad principal y
las secundarias. Empadronamiento </span></b></div>
<table border="0" cellpadding="0" cellspacing="5" class="MsoNormalTable" style="mso-cellspacing: 3.7pt; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
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<td style="padding: 0cm 0cm 0cm 0cm; width: 100.0%;" valign="top" width="100%"><div class="separator" style="clear: both; text-align: center;">
</div>
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiKcZeIsbNN0grFykfIMkgbPmCbkkZroLnpdmAIHaB9ZoZSW7ac0wJH92dsbFuVxSxYH5mPypm-RHx38QiyKmGI33QeWRj3IpCQyRNzTRlNtr1ScfqJpZ7MH7jT7BIexVYflg47akO2iGw2/s1600/Imagen+de+lapicera+y+papeles+de+contador.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiKcZeIsbNN0grFykfIMkgbPmCbkkZroLnpdmAIHaB9ZoZSW7ac0wJH92dsbFuVxSxYH5mPypm-RHx38QiyKmGI33QeWRj3IpCQyRNzTRlNtr1ScfqJpZ7MH7jT7BIexVYflg47akO2iGw2/s1600/Imagen+de+lapicera+y+papeles+de+contador.jpg" height="150" width="200" /></a></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: #666666; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Se establece a través de la <a href="http://data.triviasp.com.ar/files/normast.asp?archivo=rafip3537.htm" target="_blank">Res. 3537/13</a> una nueva codificación de
actividades económicas de los contribuyentes, adoptándose al efecto el
“Clasificador de actividades económicas (CLAE) - Formulario 883”.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: #666666; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
Los nuevos códigos resultan de aplicación a partir del 1/11/2013, y la AFIP
efectuará mediante un proceso centralizado una conversión automática de
actividades para adaptarlas a las nuevas disposiciones.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: #666666; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
Los contribuyentes deberán consultar a través del “Sistema Registral” o
accediendo a la “Consulta Conversión Automática de Actividades Económicas RG
3537” los nuevos códigos de actividades asignados. En los casos en que no se
haya realizado la conversión automática, los contribuyentes deberán efectuar
un empadronamiento ingresando en la opción “Actividades económicas” del
“Registro Tributario” para seleccionar los nuevos códigos de actividades que
les correspondan. A tal efecto se establece el siguiente cronograma:</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 35%px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">TERMINACIÓN DE CUIT</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">FECHA DE VENCIMIENTO</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">0</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta el 29/11/2013</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">1</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta el 13/12/2013</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">2</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta el 27/12/2013</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">3</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta el 10/1/2014</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">4</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta el 24/1/2014</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">5</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta el 7/2/2014</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">6</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta el 21/2/2014</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">7</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta el 7/3/2014</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">8</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta el 21/3/2014</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10; mso-yfti-lastrow: yes;">
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">9</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm;"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta el 31/3/2014</span></div>
</td>
</tr>
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</div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: #666666; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
Por otra parte, se establecen los criterios que deben ser tenidos en cuenta
para determinar la actividad principal y las secundarias y/o accesorias de
los contribuyentes.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: #666666; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
En caso de que se produzcan modificaciones en las actividades una vez que los
contribuyentes hayan sido empadronados, dicha modificación deberá informarse
a través del procedimiento de modificación de datos -dispuesto en el marco de
la RG (AFIP) 10- dentro de los primeros 10 días hábiles del sexto mes
posterior al cierre del ejercicio comercial o año fiscal. </span><br />
<br />
<span style="color: #666666; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><a href="https://seti.afip.gob.ar/padron-puc-constancia-internet/ConsultaActivEconomicaAction.do" target="_blank"><span style="color: blue;"><span style="font-size: large;"><b>Consultar aquí situación ante AFIP</b></span></span></a> </span></div>
</td>
</tr>
</tbody></table>
Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-1166265651265455762013-11-01T10:04:00.000-03:002013-12-14T10:05:56.190-03:00Comunicación Interna en las Organizaciones<!--[if gte mso 9]><xml>
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<![endif]--><span style="color: purple;"><span style="font-size: large;"><b><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Un valor muy conocido, pero complejo para
desarrollar</span></b></span></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Muchas veces hemos escuchado hablar sobre <u><b>la
comunicación interna </b></u>y la importancia que tiene la misma a la hora de alcanzar
el cumplimiento de los objetivos organizacionales, como así también que ayuda a
mejorar el clima laboral.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Sin embargo, en muchas organizaciones a menudo<span style="background-color: white;"> <span style="font-family: Verdana,sans-serif;"><span style="color: lime;"><span style="background-color: magenta;"><b>se
confunde</b></span></span></span></span><span style="font-family: Verdana,sans-serif;"><span style="background-color: magenta;"><span style="color: red;"><span style="color: black;"> </span></span></span><span style="color: white;"><span style="background-color: black;"><b><u>Comunicación con mera Información</u></b></span></span></span>.</span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjbdLvXLvuOM6LhArH3x_bs2YCppZn4GGeg047AcKHH85gtPYkmEGUY0KU2U96bVjTA7SjBueVEwk0EKawWgBeyAfcjqEWM8DOmpqkawfJpJAp2M2Q8hhU6sK6oKuXMEPnnNUxFgKoaLxti/s1600/Imagen+animada+de+predicador.gif" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjbdLvXLvuOM6LhArH3x_bs2YCppZn4GGeg047AcKHH85gtPYkmEGUY0KU2U96bVjTA7SjBueVEwk0EKawWgBeyAfcjqEWM8DOmpqkawfJpJAp2M2Q8hhU6sK6oKuXMEPnnNUxFgKoaLxti/s1600/Imagen+animada+de+predicador.gif" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Los trabajadores necesitan que sus líderes directos
sean emisores de mensajes honestos y claros, como así también, que no oculten
información. Sin duda, la confianza y la coherencia son los puntos más críticos
que se deben resolver en las organizaciones.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La información es enviar el mismo mensaje a todos. En
cambio, la comunicación es un proceso circular del mensaje entre el emisor y el
receptor, con su correspondiente retroalimentación que va y viene. Es observar
las reacciones de las personas y es cómo nos conectamos exitosamente con los
otros. El éxito de esto depende de cuán bien interpretamos a los demás y qué
tan bien los otros nos interpretan.</span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La
comunicación positiva y productiva:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
<a name='more'></a><br />
* Fortalece las relaciones entre los miembros de una institución, haciendo que
se sientan parte de una “acción común”, es decir motiva e integra a los
empleados.<br />
* Profundiza en el conocimiento de la empresa como entidad, de esta manera el
personal se involucra en los grandes temas de la empresa.<br />
* Promueve el intercambio y el diálogo entre diferentes departamentos y un
conocimiento amplio entre todos los miembros que forman parte de la
organización.<br />
* Propicia la “retención de talentos”, es decir, el hecho que los empleados
sientan que son tenidos en cuenta por la empresa y valorados, tanto en lo
profesional, como en lo personal, hará que éstos renueven su elección por la
empresa y continúen brindándole lo mejor de su tiempo y capacidad.<br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">De nada sirve tener “buenas intenciones”, implementar
un amplio repertorio de herramientas de comunicación, si ésta no nace de una
auténtica cultura empresarial convencida de la necesidad de comunicación. Si
esta filosofía no está implantada, las herramientas más eficaces no servirán.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Para que esta transformación resulte exitosa, en
necesario romper con esos viejos paradigmas contenedores de esquemas lineales y
obsoletos.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En primer lugar, es fundamental realizar un
diagnóstico para desarrollar un plan de comunicación. El diagnóstico es
básicamente un trabajo de campo en el que se busca conocer los hábitos de
comunicación de la gente, conocer qué canales prefieren, cuáles son sus gustos,
sus motivaciones y sus deseos.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">También se pueden reconocer las necesidades
insatisfechas del público interno, como así también, reconocer fortalezas y
debilidades en la gestión.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Tanto la participación como el contacto cara a cara
son claves para obtener los resultados y ponerse en acción.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Resumiendo, la comunicación interna tiene muchas
utilidades y a su vez es un proceso de gran importancia; pero para lograr un
verdadero plan que funcione, es necesario un cambio de mentalidad, en donde
deben estar concientizados todos y principalmente quienes toman las decisiones,
como los directivos y gerentes.</span></div>
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Trabajar en conjunto para reconfigurar las prácticas,
dinámicas y formas de organización. Una tarea desafiante pero vital para
asumir.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Depto. de Administración y Finanzas de Arizmendi</span></b>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-69597133017981443022013-10-30T09:20:00.000-03:002013-12-14T09:23:44.853-03:00Ganancias. Entidades exentas. Régimen de información<!--[if gte mso 9]><xml>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgzBosGf3GJH_DqoDLwbI6bEX5U60lpZ564RhOf81TNGVCR7b37CLQQJZQiIMuChJTT9iY_YGFKPCKoYxCT3hyphenhyphenFtVw6TzG-4PnfwxvR6N7hgDm0BKQTPLzmzI-GAzkY9NX1vsE-L9W4nBPn/s1600/Imagen+de+liq.+de+ganancias.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgzBosGf3GJH_DqoDLwbI6bEX5U60lpZ564RhOf81TNGVCR7b37CLQQJZQiIMuChJTT9iY_YGFKPCKoYxCT3hyphenhyphenFtVw6TzG-4PnfwxvR6N7hgDm0BKQTPLzmzI-GAzkY9NX1vsE-L9W4nBPn/s1600/Imagen+de+liq.+de+ganancias.jpg" height="133" width="200" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El organismo fiscal ha establecido, por medio de
distintas Resoluciones Generales la obligación de brindar informes periódicos
por parte de los contribuyentes creándole una mayor carga administrativa, de
implementación y control y sobre todo de severas sanciones en caso de
incumplimientos.</span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Impuesto a las Ganancias. Entidades exentas.<u>Artículo
20 de la ley del gravamen</u>.</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Mediante el dictado de la <a href="http://biblioteca.afip.gov.ar/gateway.dll/Normas/ResolucionesGenerales/reag01003366_2012_08_13.xml" target="_blank">Resolución General AFIP3.366</a> se establecen los requisitos que deberán cumplir las entidades que
soliciten el certificado de exención en el impuesto a las ganancias,
disponiendo que, de corresponder, <span style="font-size: large;"><i><span style="color: blue;"><b>deberán presentar la declaración jurada del
impuesto a las ganancias y la de los regímenes de información de participación
societaria, así como también la memoria, estados contables e informe de
auditoría en formato "<span style="color: #cc0000;">.pdf</span>"</b></span></i></span>.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">A su vez, se establecen modificaciones al régimen de
información de empleadores respecto de las donaciones que efectúen por cuenta y
orden de sus empleados que deberá ser en cada mes calendario.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Se aprueba el programa aplicativo <span style="color: #274e13;"><i><b>“Donaciones en
dinero y en especie - Empleadores” Versión 2.0</b></i></span>.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La información deberá realizarse hasta el último día
del mes inmediato siguiente a aquel en que se efectúen las donaciones.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Los empleadores obligados a informar se encontrarán
exceptuados de cumplir con el régimen cuando las donaciones que realicen por
cada donante y por cada entidad donataria en un mes calendario no superen la
suma de <span style="font-size: large;"><b>$ 180</b></span>.</span>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-29747486307607450392013-10-18T09:22:00.000-03:002013-11-13T09:29:24.874-03:00Impuesto a las ganancias. Diferencias de cambio<!--[if gte mso 9]><xml>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjFtp2m9Smnlas7NGc39dH5DVhtsZEo1VXiW3TvDDGCoyCp8j5XRExURho7JMAbjDLlTt7Cm3Js2MqWzv4tIwUf5g5zvAT7x1SQn_PTgkft7jjetM5GnfGQ_xcPWv8A67BymuY4OVFNhJFu/s1600/Imagen+de+AFIP,+Contadores,+d%C3%B3lar.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjFtp2m9Smnlas7NGc39dH5DVhtsZEo1VXiW3TvDDGCoyCp8j5XRExURho7JMAbjDLlTt7Cm3Js2MqWzv4tIwUf5g5zvAT7x1SQn_PTgkft7jjetM5GnfGQ_xcPWv8A67BymuY4OVFNhJFu/s1600/Imagen+de+AFIP,+Contadores,+d%C3%B3lar.jpg" height="145" width="200" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Analizamos a continuación, en función de las distintas
rentas que contempla la <u>Ley del impuesto a las ganancias,</u> <span style="font-size: large;"><span style="color: blue;"><b>el tratamiento de las
diferencias de cambio</b></span></span>.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El artículo 68 de la ley expresa que para contabilizar
las operaciones en moneda extranjera deberá seguirse un sistema uniforme, y los
tipos de cambio a emplear serán los que fije la reglamentación para cada clase
de operaciones. Las diferencias de cambio se determinarán por revaluación anual
de los saldos impagos y por las que se produzcan entre la última valuación y el
importe del pago total o parcial de los saldos, y se imputarán al balance
impositivo anual.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Por su parte, <span style="font-size: large;"><b>el artículo 97 del decreto 1344/1998</b></span>,
reglamentario de la ley del tributo, <b><span style="color: red;"><u><i>dispone que la conversión de los saldos
activos y pasivos en moneda extranjera al tipo de cambio comprador y vendedor
establecido por el Banco de la Nación Argentina.</i></u></span></b></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En los casos de rentas de fuente argentina el
principio de la fuente viene definido en el artículo 5 de la ley que establece
que en general, y sin perjuicio de las disposiciones especiales de los
artículos siguientes,<b> son ganancias de fuente argentina aquellas que provienen
de bienes situados, colocados o utilizados económicamente en la República, de
la realización en el territorio de la Nación de cualquier acto o actividad
susceptible de producir beneficios, o de hechos ocurridos dentro del límite de
la misma, sin tener en cuenta nacionalidad, domicilio o residencia del titular
o de las partes que intervengan en las operaciones, ni el lugar de celebración
de los contratos.</b></span></div>
<a name='more'></a><br />
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><b>a) Rentas de
la primera categoría</b><br />
<u>El artículo 18 de la ley</u> estipula que se imputan por lo devengado <br />
• La tenencia de moneda extranjera no está incluida en el objeto del impuesto.<br />
• Por el inciso v) del artículo 20 de la ley las diferencias de cotización
entre la fecha de cobro y la del devengamiento se encuentran exentas.<br />
• La enajenación de la moneda extranjera si el contribuyente no es habitualista
se encuentra fuera del objeto del impuesto. Artículo 2, inciso 1) de la ley.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><b>b) Rentas de
la segunda categoría</b><br />
<u>El artículo 18 de la ley</u> estipula que se imputan por lo percibido. <br />
• La tenencia de moneda extranjera no está incluida en el objeto del impuesto.
No está incluía expresamente en el detalle de la segunda categoría del artículo
45 de la ley <br />
• Por el inciso v) del artículo 20 de la ley las diferencias de cotización
entre la fecha de cobro y la del devengamiento se encuentran exentas.<br />
• La enajenación de la moneda extranjera si el contribuyente no es habitualista
se encuentra fuera del objeto del impuesto. Artículo 2, inciso 1) de la ley.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">c) Rentas de
la tercera categoría</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><u>El artículo
18 de la ley</u> estipula que se imputan por lo devengado.. <br />
• La tenencia de moneda extranjera está incluida en el objeto del impuesto. Se
aplica el artículo 68 de la ley con la cual la misma se encuentra gravada o es
un concepto deducible. <br />
• Por el artículo 68 de la ley las diferencias de cotización entre la fecha de
cobro y las de pago y la del devengamiento se encuentran gravadas o son
deducibles del impuesto..<br />
• La enajenación de la moneda extranjera es renta gravada o pérdida deducible.
Artículo 2, inciso 2) y artículo 49 de la ley.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><b>d) Rentas de la cuarta categoría</b><br />
<u>El artículo 18 de la ley</u> estipula que se imputan por lo percibido. <br />
• La tenencia de moneda extranjera no está incluida en el objeto del impuesto.
No está incluía expresamente en el detalle de la cuarta categoría del artículo
49 de la ley <br />
• Por el inciso v) del artículo 20 de la ley las diferencias de cotización
entre la fecha de cobro y la del devengamiento se encuentran exentas.<br />
• La enajenación de la moneda extranjera si el contribuyente no es habitualista
se encuentra fuera del objeto del impuesto. Artículo 2, inciso 1) de la ley.</span>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-17916735832879183772013-09-26T07:51:00.000-03:002013-09-27T07:53:07.431-03:00Personal de casas particulares. Recibo de sueldo. Nuevas funcionalidades<!--[if gte mso 9]><xml>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgMkiEvZJFzeCajpAe6Eyhq8bvc2LbKP86N2Yuds2HrXMfo13_NpfOlaBz70NZ3bkYT14ha7926vpctB1gqGUcGxWP1obpoFIfBU4Zik1V6bzD18wjoPlYnGZ1IdeGMYImeUD62cG6tob_I/s1600/Imagen+animada+de+servicio+dom%C3%A9stico+sexy.gif" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgMkiEvZJFzeCajpAe6Eyhq8bvc2LbKP86N2Yuds2HrXMfo13_NpfOlaBz70NZ3bkYT14ha7926vpctB1gqGUcGxWP1obpoFIfBU4Zik1V6bzD18wjoPlYnGZ1IdeGMYImeUD62cG6tob_I/s1600/Imagen+animada+de+servicio+dom%C3%A9stico+sexy.gif" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">A través de su página institucional <a href="http://www.afip.gov.ar/">www.afip.gov.ar</a>
ese Organismo informa la incorporación de nuevas funcionalidades en el
servicio “Simplificación Registral - Registros Especiales de Seguridad
Social”, permitiendo <span style="color: blue;"><span style="font-size: large;"><i><b>generar electrónicamente el Recibo de Sueldo</b></i></span></span> para el
trabajador y<span style="color: #4c1130;"><span style="font-size: large;"><i><b> acceder al servicio de volante electrónico de pago (VEP)</b></i></span></span>.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">De este modo, accediendo ya sea mediante Clave Fiscal
o mediante Homebanking (Link o Banelco) al servicio “Simplificación Registral
- Registros Especiales de Seguridad Social”, el empleador de Trabajador de
Casas Particulares podrá:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">- Generar mensualmente el Recibo de Sueldo para
entregar al trabajador.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">- Realizar modificaciones al mismo y reimprimirlo.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">- Generar mensualmente el Volante Electrónico de
Pago para AFIP.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
<a href="http://www.afip.gov.ar/casasparticulares/documentos/pasoapasocasasparticulares.pdf" target="_blank" title="http://www.afip.gov.ar/casasparticulares/documentos/pasoapasocasasparticulares.pdf"><span style="color: blue;">Ver Guía Paso a Paso AFIP</span></a></span></div>
</td>
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Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-31004572646042958572013-09-20T07:14:00.000-03:002013-09-23T07:17:23.380-03:00Personal de casas particulares. Nuevas categorías profesionales y escala salarial<!--[if gte mso 9]><xml>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh1H3e448tW9Zf1eZBqZHJDNqHCBbiQpSBc8-4FaQ7Tajxp4bhJUnm6LPeI4sZZ_tXFduP9vaNWq7a8Tx8Xv1M-4uVIiGJGRQGJq1d2SekDff0igYgB1gmRKUoCD3MRUmcYoHFlzJjJeAgP/s1600/Imagen+animada+de+servicio+dom%C3%A9stico+cocineras.gif" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh1H3e448tW9Zf1eZBqZHJDNqHCBbiQpSBc8-4FaQ7Tajxp4bhJUnm6LPeI4sZZ_tXFduP9vaNWq7a8Tx8Xv1M-4uVIiGJGRQGJq1d2SekDff0igYgB1gmRKUoCD3MRUmcYoHFlzJjJeAgP/s1600/Imagen+animada+de+servicio+dom%C3%A9stico+cocineras.gif" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La Resolución MTEySS 886/13 (B.O. 19/09/2013)
establece nuevas categorías profesionales para el personal de casas
particulares e incrementa los salarios mínimos de la actividad a partir del 1
de septiembre de 2013, sustituyendo a la Res.MTEySS 958/2012 que regía desde el
01/11/2012.</span></div>
<div class="separator" style="clear: both; text-align: center;">
</div>
<br />
<br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Respecto de las categorías profesionales que establece
la reglamentación en comentario, ello obedece a que, no obstante la vigencia
desde el 19/04/2013 de la ley 26.844 que regula las condiciones de trabajo de
la actividad y derogó el estatuto anterior -decreto ley 326/56- y su decreto
reglamentario 7979/56, continuaban aplicándose las que contemplaba la última
norma citada.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Resolución MTEySS 886/13 (B.O. 19/09/2013)</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">ARTICULO 1° — Fíjase a partir del 1° de septiembre de
2013 las categorías profesionales para el Personal comprendido en el Régimen
establecido por la Ley Nº 26.844 y sus remuneraciones mensuales mínimas que se
establecen en el Anexo que forma parte integrante de la presente medida.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">ARTICULO 2° — Las categorías profesionales y la
adecuación salarial dispuestas por esta Resolución serán de aplicación en todo
el territorio de la Nación, sin perjuicio de las facultades asignadas por la
Ley Nº 26.844 a la Comisión Nacional de Trabajo en Casas Particulares y de lo
que disponga la reglamentación de la Ley Nº 26.844</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">ARTICULO 3° — Regístrese, comuníquese, publíquese,
dése a la Dirección Nacional del Registro Oficial, y archívese. — Dr. CARLOS A.
TOMADA, Ministro de Trabajo, Empleo y Seguridad Social.</span></div>
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<br /></div>
<a name='more'></a><br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">ANEXO</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
</span><b style="mso-bidi-font-weight: normal;"><span style="color: #7030a0; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">CATEGORÍAS
Y REMUNERACIONES A PARTIR DEL 1° DE SEPTIEMBRE DE 2013</span></b></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">1)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> <b style="mso-bidi-font-weight: normal;">SUPERVISOR/A</b>
Coordinación y control de las tareas efectuadas por dos o más personas a su
cargo.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;">Personal con retiro</span></i><span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;"> | Hora: $ 31 / Mensual: $
3950</span></div>
<div class="MsoNormal" style="text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;">Personal sin retiro</span></i><span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;"> | Hora: $ 34 / Mensual: $
4400</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-fareast-language: ES;">2)</span></b><span style="font-size: 12.0pt; line-height: 115%; mso-fareast-language: ES;"> </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-language: ES;">PERSONAL PARA TAREAS ESPECIFICAS</span></b><span style="font-size: 12.0pt; line-height: 115%; mso-fareast-language: ES;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-language: ES;">Cocineros/as contratados en forma exclusiva para desempeñar dicha labor, y
toda otra tarea del hogar que requiera especial idoneidad del personal para
llevarla a cabo</span><span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;">.</span></div>
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<br /></div>
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<i><span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;">Personal con retiro</span></i><span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;"> | Hora: $ 29 / Mensual: $
3670</span></div>
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<i><span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;">Personal sin retiro</span></i><span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;"> | Hora: $ 32 / Mensual: $
4085</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-language: ES;">3)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-language: ES;"> <b style="mso-bidi-font-weight: normal;">CASEROS</b> Personal que presta tareas
inherentes al cuidado general y preservación de una vivienda en donde habita
con motivo del contrato de trabajo.</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;">Hora: $ 28 / Mensual: $ 3580</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-language: ES;">4)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-language: ES;"> <b style="mso-bidi-font-weight: normal;">ASISTENCIA Y CUIDADO DE PERSONAS</b>
Comprende la asistencia y cuidado no terapéutico de personas, tales como:
personas enfermas, con discapacidad, niños/as, adolescentes, adultos mayores.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;">Personal con retiro</span></i><span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;"> | Hora: $ 28 / Mensual: $
3580</span></div>
<div class="MsoNormal" style="text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;">Personal sin retiro</span></i><span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;"> | Hora: $ 31 Mensual: $
3990</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-language: ES;">5)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-language: ES;"> <b style="mso-bidi-font-weight: normal;">PERSONAL PARA TAREAS GENERALES</b>
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y cocción de comidas y, en general, toda otra tarea típica del hogar.</span></div>
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<div class="MsoNormal" style="text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-language: ES;">Personal con retiro</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-language: ES;"> | Hora: $
25 / Mensual: $ 3220</span></div>
<div class="MsoNormal" style="text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;">Personal sin retiro</span></i><span style="font-family: "Times New Roman","serif"; mso-fareast-language: ES;"> | Hora: $ 28 /</span><span style="mso-fareast-language: ES;"> Mensual: $ 3580</span></div>
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<br /></div>
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: ES; mso-fareast-theme-font: minor-latin;">El personal que efectúe tareas incluidas en más de una
categoría quedará comprendido en la que resulte la principal que desempeñe con
habitualidad</span></i></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: ES; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">.</span>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-28856688807686078202013-09-12T10:05:00.000-03:002013-09-14T10:30:26.690-03:00Monotributo. Incremento de los topes dede el 1/9/2013<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<div class="separator" style="clear: both; text-align: center;">
</div>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Monotributo. Se incrementan desde el 1/9/2013 los importes de ingresos
brutos anuales y los montos de ingresos de alquileres devengados de todas las
categorías</span></b><br />
<br />
</div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi56cZp89qaZpni4J15ColL7_GgHWgjMYI2GT8EEQwjlXCEUmqr0xlpqq455Qj11U8cgI3SVazN4owT7KkknwFX7X23Xacq_hqOLXwDXYhsC26UacJ9pE9YTILxTAJnHsQlOtcB7Gpv4-b7/s1600/Imagen+animada+de+chanchito+de+ahorro.GIF" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi56cZp89qaZpni4J15ColL7_GgHWgjMYI2GT8EEQwjlXCEUmqr0xlpqq455Qj11U8cgI3SVazN4owT7KkknwFX7X23Xacq_hqOLXwDXYhsC26UacJ9pE9YTILxTAJnHsQlOtcB7Gpv4-b7/s1600/Imagen+animada+de+chanchito+de+ahorro.GIF" /></a></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Verdana","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Se duplican los
importes de ingresos brutos anuales correspondientes a todas las categorías del
monotributo. También se incrementan, pero no uniformemente, los montos de
alquileres devengados anuales y permanecen sin cambios los parámetros de
superficie afectada a la actividad, la energía eléctrica consumida y la
cantidad mínima de empleados.</span></i></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Verdana","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En otro orden,
se fijan en $ 48.000 los ingresos brutos anuales máximos de los pequeños
contribuyentes adheridos al Régimen Simplificado inscriptos en el Registro Nacional
de Efectores de Desarrollo Local y Economía Social del Ministerio de Desarrollo
Social y asociados a cooperativas de trabajo, para no estar obligados a
ingresar el impuesto integrado, el aporte al Sistema Integrado Previsional
Argentino (SIPA) y el 50% correspondiente al régimen de salud y obras sociales.</span></i></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Verdana","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Por su parte,
los “Proyectos Productivos o de Servicios” integrados por sujetos incluidos en
el Registro Nacional de Efectores gozarán de los mismos beneficios cuando no
superen los $ 96.000 o $ 144.000 de ingresos brutos anuales, cuando se trate de
2 integrantes o de 3 integrantes, respectivamente.</span></i></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Verdana","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
Por último, señalamos que a partir del 1/9/2013 aquellos sujetos cuya
facturación no supere los nuevos montos establecidos mantendrán dicha
condición. <br style="mso-special-character: line-break;" />
</span></i><br />
<a name='more'></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">TEXTO S/</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">RG (AFIP) <b>3529</b> - <b style="mso-bidi-font-weight: normal;">BO</b>:
12/9/2013</span><br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br />
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Art. 1</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> - Fíjanse los parámetros de ingresos brutos anuales
-correspondientes a las actividades mencionadas en el primer párr. del </span><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">art. 2 del Anexo de la
L. 24977</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">, sus modif.
y complementarias, texto sustituido por la </span><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">L. 26565</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">- y el importe de los alquileres
devengados anualmente, en los montos que se indican seguidamente:</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">a) Primer párrafo del </span><span style="color: blue; font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">artículo 8 del Anexo de la ley 24977</span><span style="font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">, sus modificaciones y complementarias, texto sustituido por la </span><span style="color: blue; font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">ley 26565</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div align="center">
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<tbody>
<tr style="height: 1.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: gray; border-bottom: 1.0pt; border-color: windowtext; border-left: 1.5pt; border-right: 1.0pt; border-style: solid; border-top: 1.5pt; height: 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 128; mso-border-bottom-alt: .75pt; mso-border-color-alt: windowtext; mso-border-left-alt: 1.5pt; mso-border-right-alt: .75pt; mso-border-style-alt: solid; mso-border-top-alt: 1.5pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Categoría</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
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<td style="background: gray; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.5pt; height: 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 128; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Ingresos brutos (anual)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
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<td style="background: gray; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.5pt; height: 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 128; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Superficie afectada</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="background: gray; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.5pt; height: 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 128; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Energía eléctrica consumida (anual)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="background: gray; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: solid windowtext 1.5pt; height: 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 128; mso-border-bottom-alt: .75pt; mso-border-color-alt: windowtext; mso-border-left-alt: .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: 1.5pt; mso-border-style-alt: solid; mso-border-top-alt: 1.5pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Monto de alquileres devengados (anual)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
</tr>
<tr style="height: 1.0pt; mso-yfti-irow: 1;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.5pt; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">B</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 48.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 30 m2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 3.300 kw</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 18.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
</tr>
<tr style="height: 1.0pt; mso-yfti-irow: 2;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.5pt; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">C</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 72.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 45 m2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 5.000 kw</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 18.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
</tr>
<tr style="height: 1.0pt; mso-yfti-irow: 3;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.5pt; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">D</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 96.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 60 m2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 6.700 kw</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 36.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
</tr>
<tr style="height: 1.0pt; mso-yfti-irow: 4;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.5pt; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">E</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 144.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 85 m2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 10.000 kw</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 36.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
</tr>
<tr style="height: 1.0pt; mso-yfti-irow: 5;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.5pt; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">F</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 192.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 110 m2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 13.000 kw</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 45.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
</tr>
<tr style="height: 1.0pt; mso-yfti-irow: 6;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.5pt; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">G</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 240.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 150 m2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 16.500 kw</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 45.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
</tr>
<tr style="height: 1.0pt; mso-yfti-irow: 7;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.5pt; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">H</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 288.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 200 m2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 20.000 kw</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 54.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
</tr>
<tr style="height: 1.0pt; mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td style="border-bottom: solid windowtext 1.5pt; border-left: solid windowtext 1.5pt; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-bottom-alt: 1.5pt; mso-border-color-alt: windowtext; mso-border-left-alt: 1.5pt; mso-border-right-alt: .75pt; mso-border-style-alt: solid; mso-border-top-alt: .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">I</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-bottom-alt: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 400.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-bottom-alt: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 200 m2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-bottom-alt: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta 20.000 kw</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 1.0pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Hasta $ 72.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">b) Tercer párrafo del </span><span style="color: blue; font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">artículo 8 del Anexo de la ley 24977</span><span style="font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">, sus modificaciones y complementarias, texto sustituido por la </span><span style="color: blue; font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">ley 26565</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext 1.5pt; mso-border-insideh: .75pt solid windowtext; mso-border-insidev: .75pt solid windowtext; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 60%px;">
<tbody>
<tr style="height: 1.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: gray; border-bottom: 1.0pt; border-color: windowtext; border-left: 1.5pt; border-right: 1.0pt; border-style: solid; border-top: 1.5pt; height: 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 128; mso-border-bottom-alt: .75pt; mso-border-color-alt: windowtext; mso-border-left-alt: 1.5pt; mso-border-right-alt: .75pt; mso-border-style-alt: solid; mso-border-top-alt: 1.5pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Categoría</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="background: gray; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.5pt; height: 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 128; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Cantidad mínima de empleados</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="background: gray; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: solid windowtext 1.5pt; height: 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 128; mso-border-bottom-alt: .75pt; mso-border-color-alt: windowtext; mso-border-left-alt: .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: 1.5pt; mso-border-style-alt: solid; mso-border-top-alt: 1.5pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Ingresos brutos anuales</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
</tr>
<tr style="height: 1.0pt; mso-yfti-irow: 1;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.5pt; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">J</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">1</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">$ 470.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
</tr>
<tr style="height: 1.0pt; mso-yfti-irow: 2;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.5pt; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">K</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
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<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">$ 540.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
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<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">L</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
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<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.0pt; mso-border-alt: solid windowtext .75pt; mso-border-bottom-alt: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">3</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 1.0pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 0cm 0cm 0cm;"><div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 7.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">$ 600.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Art. 2</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> - A partir del 1 de setiembre de 2013, los sujetos
adheridos al Régimen Simplificado para Pequeños Contribuyentes (RS) cuya
facturación no supere los montos establecidos en el artículo anterior,
mantendrán dicha condición.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Art. 3</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> - Fíjase en la suma de cuarenta y ocho mil pesos
($ 48.000) los ingresos brutos anuales máximos de los pequeños
contribuyentes adheridos al Régimen Simplificado para Pequeños Contribuyentes
(RS), a los fines de su encuadramiento conforme lo dispuesto por el último
párrafo del </span><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">artículo 11</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">, el segundo párrafo del </span><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">artículo 39</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> y el cuarto párrafo del </span><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">artículo 47</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">, todos del </span><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Anexo de la ley 24977</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">, sus modificatorias y
complementarias, texto sustituido por la ley 26565, que se encuentren
inscriptos en el Registro Nacional de Efectores de Desarrollo Local y Economía
Social del Ministerio de Desarrollo Social.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Art. 4</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> - Los “Proyectos Productivos o de Servicios” a que se
refiere el </span><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">artículo 52 del decreto 1</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> del 4 de enero de 2010, podrán
gozar de los beneficios previstos en dicha norma, siempre que sus ingresos
brutos devengados anuales no superen la suma que, de acuerdo con la cantidad de
sus integrantes, se indica a continuación:</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">a) De tratarse de dos (2) integrantes: pesos noventa y
seis mil ($ 96.000).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">b) De tratarse de tres (3) integrantes: pesos ciento
cuarenta y cuatro mil ($ 144.000).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Art. 5</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> - Déjase sin efecto la </span><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">resolución general 3221</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">, sin perjuicio de su aplicación a
los hechos acaecidos durante su vigencia.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Art. 6</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> - Las disposiciones de esta resolución general
resultarán de aplicación a partir del 1 de setiembre de 2013, inclusive.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Art. 7</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> - De forma.</span></div>
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<br /></div>
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<a href="https://www.blogger.com/null" name="textosegun"></a></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: white; font-family: "Verdana","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 8.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><span style="mso-spacerun: yes;"> </span>APLICACIÓN</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: red; font-family: "Verdana","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Vigencia: 12/9/2013</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: red; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></i></b></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: red; font-family: "Verdana","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Aplicación: desde el 1/9/2013</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: red; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></i></b></div>
Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-73665086522175999722013-09-02T08:22:00.000-03:002013-09-09T08:28:27.993-03:00Monotributo. Recategorización 2013<!--[if !mso]>
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<br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El próximo <span style="color: blue;"><span style="font-size: large;"><b>20 de septiembre</b></span></span> vence el plazo para la
recategorización en el monotributo correspondiente al <i><u><b>segundo cuatrimestre del
año 2013</b></u></i>.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La recategorización sólo procederá cuando el pequeño
contribuyente haya desarrollado sus actividades durante <i><b>un cuatrimestre
calendario completo</b></i>, <b><i><span style="color: purple;"><u>como mínimo</u></span></i></b>.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Los ingresos brutos y la energía eléctrica consumida,
correspondiente a los últimos doce meses anteriores a la finalización de cada
cuatrimestre calendario, determinarán juntamente con la superficie afectada a
la actividad y los alquileres devengados a esa fecha, la categoría en la cual
el pequeño contribuyente debe encuadrarse.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">O sea, los ingresos brutos devengados, la energía
eléctrica consumida y los alquileres devengados en el período septiembre 2012 –
agosto 2013 y la superficie afectada a la actividad al 31 de agosto de 2013.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Para el caso de que se modifique la categoría, quedará
encuadrado en la misma a partir del segundo mes inmediato siguiente del último
mes del cuatrimestre respectivo.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Por lo
tanto, la obligación de pagar el nuevo importe se produce a partir del mes de
octubre.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Resumen</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
<span style="mso-no-proof: yes;"></span></span></div>
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" /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El artículo 17 de la Resolución General AFIP 2.746
establece un plazo para proceder a recategorizarse, fijándose en el día 20 de
los meses de mayo, septiembre y enero como vencimiento.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Cuando la fecha de vencimiento indicada en el párrafo
anterior coincida con día feriado o inhábil, la misma se trasladará al día
hábil inmediato siguiente.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La falta de recategorización, implica la ratificación
de la categoría del RS declarada con anterioridad, según lo prevé el artículo
19 de la Resolución General AFIP 2.746. Opera así, de pleno derecho y por
defecto o silencio del contribuyente, la confirmación del nivel de tributación
anterior.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><span style="font-size: large;">Se considerará al responsable correctamente
categorizado, cuando se encuadre en la categoría que corresponda<span style="color: blue;"><i><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b> al mayor valor
de sus parámetros</b></span></i></span></span><span style="color: blue;"><i><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><b> </b></span></i></span>-ingresos brutos, magnitudes físicas o alquileres devengados.</span></div>
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<br /></div>
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<span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Inicio
de actividades</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En el caso de iniciación de actividades, el pequeño
contribuyente que opte por adherir al Monotributo, deberá encuadrarse en la
categoría que le corresponda de conformidad a la magnitud física referida a la
superficie que tenga afectada a la actividad y, en su caso, al monto pactado en
el contrato de alquiler respectivo. De no contar con tales referencias <u><i><b>se
categorizará inicialmente mediante una estimación razonable.</b></i></u></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><i><b>Transcurridos cuatro meses</b></i>, <b><i><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-size: large;">deberá proceder a
<span style="color: red;">anualizar</span> los ingresos brutos obtenidos, la energía eléctrica consumida y los
alquileres devengados en dicho período</span></span></i></b>, a efectos de confirmar su
categorización o determinar su recategorización o exclusión del régimen, de
acuerdo con las cifras obtenidas, debiendo, en su caso, ingresar el importe
mensual correspondiente a su nueva categoría a partir del segundo mes siguiente
al del último mes del período indicado.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><i><b>Hasta tanto transcurran doce meses desde el inicio de
la actividad</b></i>, <b><span style="background-color: #20124d;"><span style="color: white;">se deberán anualizar</span></span></b> los ingresos brutos obtenidos, la energía
eléctrica consumida y los alquileres devengados en cada cuatrimestre.</span></div>
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<br /></div>
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pequeño contribuyente haya desarrollado sus actividades como mínimo durante un
cuatrimestre calendario completo.</span>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-85480265172662038182013-08-08T09:35:00.000-03:002013-08-09T09:40:04.240-03:00Se creará un "veraz" para trabajadores en negro<!--[if gte mso 9]><xml>
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<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Avanzarán con una ofensiva contra el empleo no
registrado en todo el país. Consideran prioritario un acuerdo tripartito con
empresarios y gremios.</span></div>
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<br />
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En las próximas jornadas el Gobierno dará a conocer medidas concretas para
combatir el trabajo no registrado e entre ellas definir una plataforma de
control para las empresas similar al "veraz".<br />
<br />
<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEipchBDrw4PYUFMq26F8xuWF7E9YW1M2YmL3SaXrdTLdHhkVx-j96ktPxLz5PYerpMR3NM_9KnMiuByUTBLd3XUArkQaY6xkGihh02amILf-_wBESBdVzy46Wldbj72Lu_izEy90qDY8amH/s1600/Imagen+de+Contador+entre+pila+de+libros.png" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEipchBDrw4PYUFMq26F8xuWF7E9YW1M2YmL3SaXrdTLdHhkVx-j96ktPxLz5PYerpMR3NM_9KnMiuByUTBLd3XUArkQaY6xkGihh02amILf-_wBESBdVzy46Wldbj72Lu_izEy90qDY8amH/s1600/Imagen+de+Contador+entre+pila+de+libros.png" /></a><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Esto sumado a la implementación de un cuerpo de
inspectores con jurisdicción federal en las 23 provincias y la Ciudad de Buenos
Aires, que incrementarían la actual dotación de 400 agentes que posee el
Ministerio de Trabajo de la Nación (MT), serían el eje de una convocatoria a la
comisión de empleo del Consejo del Salario Mínimo Vital y Móvil que se
concretaría la semana próxima.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La creación del "</span><b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: "Arial Black","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">veraz laboral</span></b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">" a consideración de algunos
expertos sería de rápida implementación teniendo en cuenta los registros del
CUIL y el cruce con la información que Trabajo posee de sus delegaciones en todo
el país, indicó el diario BAE.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La presidenta Cristina Kirchner subrayó la decisión
<i><span style="color: blue;"><b>para disminuir el 32% de trabajo ilegal</b></span></i> actual hasta lograr "un régimen de
plena ocupación". Dentro del universo laboral el sector rural presenta el
foco de mayor atención para regularizar.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Esos estudios también reforzaron la convicción de que
un cuerpo de agentes "federales" propiciarán controles cada vez más
precisos en todas las provincias y la CABA, respaldados incluso por el
"veraz" laboral, agregó el matutino.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El abogado laboralista y diputado del FpV Héctor
Recalde confía en que dentro de las medidas contra el trabajo ilegal que
analizará la comisión tripartita (Gobierno, sindicatos y empresarios) dentro
del CSMVM también se incluya el proyecto para la reducción de la jornada
laboral de 48 a 45 horas semanales, como mínimo.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Esa iniciativa se basa en una disposición de la
Organización Internacional del Trabajo de 1988. Allí ese organismo
internacional dedujo que a partir de la reducción horaria se aumenta el
presentismo, hay menores chances de accidentes laborales y al mismo tiempo se
incrementa la productividad.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Los sindicalistas que se reunieron con Recalde confían
en que esos tópicos "beneficiosos" puedan seducir a los empresarios
para que apoyen el paquete de medidas contra el trabajo ilegal. Esa lectura
también es compartida por el Ejecutivo, donde consideran determinante la
postura empresaria para dinamizar la ofensiva contra el empleo no registrado y
confían en lograr el respaldo incluso de los hombres de negocio "no
afines" al modelo.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> </span></div>
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> Fuente:
iProfesional.com, Management, 7/8/2013</span></i>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-29264346321638271412013-08-06T08:09:00.000-03:002013-08-30T08:17:59.464-03:00Régimen de Información Anual. Títulos y Acciones <!--[if gte mso 9]><xml>
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<a href="http://biblioteca.afip.gov.ar/gateway.dll/Normas/ResolucionesGenerales/reag01003293_2012_03_22.xml" target="_blank"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La Resolución General AFIP 3.293</span></b></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> agrupa en un único cuerpo normativo
las disposiciones en las cuales </span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">solicita
mayor detalle sobre los títulos, acciones y participaciones sociales e
incorpora dos nuevos regímenes adicionales: uno destinado a mantener
actualizada la nómina de autoridades y otro sobre ventas o transferencias de
acciones y cuotas sociales.</span></i></b></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjBYyAnJkLBSmTQeC_If5glHQex3xftqxGbyirMjLOrrX9Aw_7x7Ftq3iZMScK9aNhNDOzZrNX_XITZl4-SYR56TPQGjsVUTTmDzCLXEpUYpNTyNharrer-ntFJmf62d0CI8-GQynsOgTKj/s1600/Imagen+de+Contador+con+l%C3%A1piz+en+la+boca+y+m%C3%A1quina+de+sumar.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjBYyAnJkLBSmTQeC_If5glHQex3xftqxGbyirMjLOrrX9Aw_7x7Ftq3iZMScK9aNhNDOzZrNX_XITZl4-SYR56TPQGjsVUTTmDzCLXEpUYpNTyNharrer-ntFJmf62d0CI8-GQynsOgTKj/s1600/Imagen+de+Contador+con+l%C3%A1piz+en+la+boca+y+m%C3%A1quina+de+sumar.jpg" height="174" width="200" /></a><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> </span></i></b></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La normativa vigente requiere proporcionar la
información relacionada con las participaciones societarias o equivalentes que
las personas físicas y/o sucesiones indivisas del país poseen en entidades
constituidas, domiciliadas, radicadas o ubicadas en el exterior, así como los
datos de las sociedades controladas, controlantes y/o vinculadas, en los
términos de la ley 19550.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Se extiende además, el régimen de información </span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">a determinadas</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> </span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">asociaciones
civiles, fundaciones</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> y fondos comunes de inversión.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El objetivo de la AFIP es contar con información
actualizada y sistemática de transferencias de acciones de sociedades
comerciales y de cuotas de cooperativas, entre otros, tanto locales como del
exterior. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
Las disposiciones de la Resolución General AFIP 3.293 entraron en vigencia a
partir del 26/03/2012 y serán de aplicación para los Regímenes de Información
que se indican a continuación: <br />
a) Régimen de información anual -Título I- (Ex Resolución General DGI 4.120):
respecto de la información correspondiente al 31 de diciembre del año 2011 y
siguientes.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">b) Régimen de registración de operaciones -Título II-:
para las transferencias y/o cesiones realizadas a partir 1º de enero de 2012,
inclusive.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">c) Régimen de actualización de autoridades societarias
-Título III-: para las inscripciones efectuadas y las modificaciones
producidas, a partir del 1º de enero de 2012, inclusive.</span></div>
<a name='more'></a><br />
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: large;"><b><span style="font-family: "Times New Roman","serif";">Sujetos obligados</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Se
encuentran obligados a realizar la presentación:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Los sujetos comprendidos en los
incisos a) y b) del artículo 49 de la Ley de Impuesto a las Ganancias.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: .75pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">b) </span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: red; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-bidi-font-family: Aharoni; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Las
asociaciones y fundaciones no comprendidas <a href="https://www.blogger.com/goog_945580586"><u>en el punto 3 del inciso a) del
artículo 69 de la Ley de Impuesto a las Ganancias</u></a></span></i></b><a href="http://www.dae.com.ar/leg/leyes/gan/ganley06.html" target="_blank"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">.</span></a></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">c) Los fondos comunes de inversión no comprendidos en
el punto 7 del inciso a) del artículo 69 de la Ley de Impuesto a las Ganancias.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial Black","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Asimismo se encuentran
obligados a cumplir con el presente régimen las personas físicas domiciliadas
en el país y las sucesiones indivisas radicadas en el mismo</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">, que posean participaciones societarias o
equivalentes (títulos valores privados, acciones, cuotas y demás
participaciones) en entidades constituidas, domiciliadas, radicadas o ubicadas
en el exterior, incluidas las empresas unipersonales, de las que resulten
titulares.</span></div>
Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-28192302511359436982013-08-02T08:59:00.002-03:002013-08-02T08:59:53.936-03:00Plan de facilidades de pago permanente AFIP<!--[if gte mso 9]><xml>
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<div style="text-align: justify;">
<span style="font-size: large;">Se establece un plan de facilidades de pago
<span style="color: blue;"><b>permanente</b></span> por obligaciones impositivas y de los recursos de la seguridad
social aplicable a los sujetos que <b><i><u><span style="font-family: "Arial","sans-serif";">sean
empleadores y tengan un monto de ventas anuales igual o inferior a $ 10.000.000</span></u></i></b>.</span></div>
<div class="separator" style="clear: both; text-align: center;">
</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Entre las principales características se
destacan:</div>
<div style="text-align: justify;">
- El presente régimen de facilidades no prevé
reducciones de intereses ni liberación de sanciones.<br />
- Podrán acceder a él los contribuyentes que:</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
a) <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: red; font-size: 16.0pt;">hayan
tenido ventas o ingresos brutos anuales consignados en las declaraciones
juradas mensuales de IVA de los últimos 12 meses contados desde el mes
inmediato anterior al de adhesión por un importe igual o inferior a $
10.000.000</span></i></b>. Cuando no se registren operaciones gravadas en el
IVA se tomarán como parámetro los ingresos declarados en el impuesto a las
ganancias del último período fiscal vencido al mes inmediato anterior al de
adhesión, y <br />
b) <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #632423; font-size: 14.0pt; mso-themecolor: accent2; mso-themeshade: 128;">hayan exteriorizado como mínimo dos empleados en la declaración jurada del
SIPA del mes inmediato anterior al de adhesión. En el caso de personas físicas
únicamente, podrán contabilizar un empleado declarado en el registro especial
de personal de casas particulares.</span></i></b></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
- Podrán incluirse las obligaciones impositivas y
de los recursos de la seguridad social, sus intereses, actualizaciones y multas
con excepción de:</div>
<div style="text-align: justify;">
a) Obligaciones incluidas en planes de
facilidades de pago presentados a través del sistema "Mis
facilidades" que se encuentren vigentes.</div>
<div style="text-align: justify;">
b) Retenciones y percepciones impositivas.</div>
<div style="text-align: justify;">
c) Anticipos y/o pagos a cuenta.</div>
<div style="text-align: justify;">
d) El impuesto al valor agregado que se debe
ingresar por prestaciones de servicios realizadas en el exterior con
utilización económica en el país.</div>
<div style="text-align: justify;">
e) Aportes y contribuciones de obras sociales.</div>
<div style="text-align: justify;">
f) Cuotas de ART.</div>
<div style="text-align: justify;">
g) Aportes y contribuciones de servicio doméstico
y trabajadores de casas particulares.</div>
<div style="text-align: justify;">
h) Cotizaciones fijas de trabajadores en relación
de dependencia de sujetos adheridos al monotributo devengadas hasta junio de
2004.</div>
<div style="text-align: justify;">
i) Cuotas de monotributo.</div>
<div style="text-align: justify;">
j) Cuotas de planes de facilidades de pago
vigentes.</div>
<div style="text-align: justify;">
k) Impuesto de emergencia de cigarrillos -L.
24625-.</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Sobre los conceptos precedentes únicamente podrán
ser regularizados los intereses resarcitorios, punitorios y demás accesorios
por retenciones y percepciones, de anticipos y/o pagos a cuenta y por el
impuesto al valor agregado que se debe ingresar por prestaciones de servicios
realizadas en el exterior con utilización económica en el país, siempre que el
correspondiente capital se encuentre cancelado a la fecha de adhesión.</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
- Cuotas: el plan de pagos podrá efectivizarse en
hasta 6 cuotas mensuales por un valor igual o superior a $ 150. </div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
- Vencimiento de las cuotas: las cuotas vencerán
el día 16 de cada mes, y si no se hubiera satisfecho su débito se intentará un
nuevo débito directo el día 26 del mismo mes. </div>
<div style="text-align: justify;">
<br />
- Interés: el interés de financiamiento del plan se establece en 1,35%.</div>
<div style="text-align: justify;">
<br />
- Caducidad: operará ante la falta de cancelación de una cuota. </div>
<div style="text-align: justify;">
<br />
- Adhesión: a partir del<u><i><span style="font-size: large;"><b> 5/8/2013</b></span></i></u> se deberá ingresar con clave fiscal a la
opción “Plan de facilidades de pago RG 3516” del sistema “Mis Facilidades”.</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Por último, se destaca que la cancelación de las
deudas en el presente plan de pagos habilita a los contribuyentes a obtener el
certificado fiscal para contratar con los organismos de la Administración
Nacional, usufructuar el beneficio de reducción de las contribuciones
patronales -D. 814/2001- y considerar regularizado el importe relacionado con
el régimen sancionatorio de la seguridad social -art. 26, RG (AFIP) 1566-.</div>
Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-43972700044647712532013-08-01T18:45:00.000-03:002013-08-01T18:46:17.768-03:00Alta médica del trabajador. Efectos legales<!--[if gte mso 9]><xml>
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<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="margin-left: -14.2pt; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 614px;">
<tbody>
<tr style="height: 18.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="height: 18.0pt; padding: 0cm 0cm 0cm 0cm; width: 460.7pt;" width="614"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #632423; font-family: "Arial Black","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES; mso-themecolor: accent2; mso-themeshade: 128;">Efectos
legales del alta médica del trabajador en el régimen de accidentes y
enfermedades "</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #4f6228; font-family: "Arial Black","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES; mso-themecolor: accent3; mso-themeshade: 128;">inculpables</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #632423; font-family: "Arial Black","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES; mso-themecolor: accent2; mso-themeshade: 128;">" o ajenas al trabajo.</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 460.7pt;" width="614"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjO5iZTR9WgSvQMtnefiOEwk2uftFvI1P4PN6obxgxmbT9irg4WhODM_p_lWEo2sCfNSx9uPChheJHzXP0XNO6aIhJGLBng9m2RS57STTZYo970CrIegFXKCxhoJFmxaNYYJ6hLy21ywN4Z/s1600/Imagen+animada+de+ambulancia.gif" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjO5iZTR9WgSvQMtnefiOEwk2uftFvI1P4PN6obxgxmbT9irg4WhODM_p_lWEo2sCfNSx9uPChheJHzXP0XNO6aIhJGLBng9m2RS57STTZYo970CrIegFXKCxhoJFmxaNYYJ6hLy21ywN4Z/s1600/Imagen+animada+de+ambulancia.gif" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Las
disposiciones que regulan el régimen de los “Accidentes y enfermedades
inculpables” (Arts. 208 a 213 de la LCT), a diferencia de lo previsto en la
Ley 24.557 de Riesgos de Trabajo <span style="font-size: large;"><span style="background-color: #783f04;"><span style="color: white;"><b><i>no fijan pautas expresas referidas al alta
del trabajador</i></b>.</span></span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<u><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">De todas maneras, esa certificación médica es
necesaria para precisar que ha finalizado la asistencia del trabajador con
fines curativos por dos razones</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">:</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Para establecer con certeza que el trabajador puede
retomar sus tareas habituales, en el supuesto en que el accidente o
enfermedad ajenos al trabajador le hubieran impedido </span><b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">t</span></i></b><b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">emporalmente </span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">realizar aquellas.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Para establecer con certeza que el trabajador se
encuentra </span><b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">definitivamente</span></i></b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">incapacitado para realizar sus
tareas habituales y, en consecuencia, según el cuadro de situaciones posibles
que describe el Art. 212 de la LCT, se operará la modificación o la extinción
de la relación de trabajo.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Respecto de la situación de incapacidad temporaria
causada por un accidente o enfermedad ajenos al trabajador, ella se
prolongará </span><b style="mso-bidi-font-weight: normal;"><i><span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">mientras exista la
expectativa razonable, en base a criterios médicos, de que el trabajador
vuelva a desempeñar sus tareas habituales.</span></i></b></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> </span></i></b><i><span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> </span></i><span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El empleador está obligado conservar el puesto de
trabajo mientras exista esa posibilidad, tanto durante los plazos de licencia
remunerada a que el trabajador tenga derecho (Art. 208 de la LCT) como en el
siguiente período de conservación de empleo (Art. 211 de la LCT).</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La incapacidad definitiva -a la que se refiere el
Art. 212 de la LCT-, le impide al trabajador “volver” a realizar las tareas
habituales que desempeñaba antes del accidente o enfermedad y puede ser
parcial o absoluta. Las consecuencias que pueden derivarse se encuentran
detalladas en nuestra entrada sobre este tema del mes pasado.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Únicamente queda añadir que ese carácter
“definitivo” que imposibilita al trabajador desarrollar sus tareas
habituales, lógicamente puede configurarse en cualquier momento –tanto
durante los plazos de licencia paga como el posterior período de conservación
de empleo-, por lo que en el caso, dejan de ser aplicables los Art. 208 o 211
de la LCT, la situación será la prevista en el Art. 212 de esa ley.</span></div>
<a name='more'></a><br /></td>
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<br />
<div class="MsoNormal">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="margin-left: -14.2pt; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 605px;">
<tbody>
<tr style="height: 18.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="height: 18.0pt; padding: 0cm 0cm 0cm 0cm; width: 16.0cm;" width="605"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 16.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Efectos legales del alta médica del trabajador: las
denominadas "</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #7030a0; font-family: "Arial Black","sans-serif"; font-size: 16.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">tareas livianas</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 16.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">". </span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 16.0cm;" width="605"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En la práctica es habitual la presentación por el
trabajador en uso de licencia, de un certificado médico que recomienda su
reincorporación con tareas distintas a las que realizaba antes del
impedimento o bien, la realización de las mismas tareas, con una jornada de
trabajo reducida.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Es habitual que esos certificados aludan a que el
dependiente se encuentra habilitado para desempeñar “tareas livianas”.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Al respecto, debe aclararse desde ya que el
empleador únicamente estará obligado a admitir la reincorporación del
trabajador si se encuentra en condiciones de retomar sus tareas habituales,
que eran las que desempeñaba antes de ocurrir el impedimento. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 11.25pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La única excepción será la
situación de incapacidad </span><b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">definitiva</span></i></b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">del trabajador para desempeñar
aquellas (Art. 212 Párr. 1º de la LCT). </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 11.25pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: "Times New Roman","serif"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Es carga del trabajador
demostrar esa incapacitación mediante certificación médica, sin perjuicio del
derecho de control médico del empleador a través de sus profesionales (Art.
210 de la LCT). </span></b></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Esa demostración previa es el presupuesto ineludible
para que opere la obligación del empleador de otorgar “tareas acordes” a la
disminución de capacidad laborativa que prevé el Art. 212, 1° Párrafo de la
LCT.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Aharoni; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Boletín
de Jurisprudencia de la Cámara Nacional de Apelaciones del Trabajo </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">registra casos resueltos en el
sentido indicado. Por ejemplo:</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES-AR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES-AR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">a) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Que a los efectos de la
reincorporación se requiere la presentación de “certificado médico que
acredite que la dependiente si bien padece una disminución de su capacidad
laborativa <i>definitiva </i>(es decir, no reversible)..." es decir que
".....está en condiciones de realizar tareas de acuerdo a la misma,
aunque no sean las habituales. (CNAT, Sala X, 25/2/08 “Sergio, Natalina c/
Arcos Dorados SA s/ despido”).</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">b) No constituye injuria que justifica el despido
indirecto resuelto por el trabajador <i>el pedido de realización de tareas
livianas, si no está fundamentado en pruebas que acrediten que se encontraba
incapacitado para la realización de sus tareas habituales.</i> Aún ante el
silencio de la empleadora ante tal requerimiento del accionante, hubiera sido
necesario que en la comunicación telegráfica se explicara qué tareas podía
cumplir y se fundamentara alguna opinión científica referida a su estado de
salud en ese momento, requisito indispensable a los fines de evaluar
adecuadamente el emplazamiento que se formulaba. (CNAT, Sala X, 16/2/05,
“Curima, Juan c/ Coca Cola </span><span lang="ES-AR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES-AR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">FEMSA de Bs.As SA s/ ind.
Art. 212”).</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">c) Para la operatividad del Art. 212 LCT (primer
párrafo) <i>es requisito que el trabajador cuente con el alta médica, ya que
la disminución definitiva de la capacidad laborativa supone el agotamiento de
los actos médicos posibles tendientes a su recuperación. Incumbe al
trabajador que requiere la ocupación “adecuada”, la acreditación de que se le
ha concedido el alta </i>(CNAT, Sala VIII, 5/8/99, “Martín, Aldo c/ ATAPSA s/
despido”). </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">d) El
“alta médica” constituye <i>un acto médico de trascendencia jurídica</i> y
por eso no puede presumirse su existencia. <i>Para que cese la suspensión de
los principales efectos del contrato de trabajo se requiere certeza de que el
trabajador ya no sufre incapacidad temporal, pues si el empleador lo
reincorpora sin esa seguridad, hay grave riesgo de que aquél se agrave.</i>
Por ello, si no se determinó la incapacidad parcial y permanente (Art. 212 2°
párrafo), era carga del trabajador acreditar que, pese a subsistir la
situación de incapacidad temporaria, estaba en condiciones de reincorporarse
para realizar nuevas tareas consideradas livianas, y esa prueba debe
cumplirse con el adecuado respaldo de certificaciones fundadas, emitidas por
un profesional de la medicina. En tal caso, el empleador no tiene obligación
de efectuar el control que establece el Art. 210 LCT dado que ésta resulta
una “facultad” del mismo. (CNAT, Sala II, 27/5/09, “Cejas, Juan c/ Cortestamp
SA s/ despido”.</span></div>
</td>
</tr>
</tbody></table>
Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-38812362210596788352013-07-31T09:46:00.000-03:002013-08-09T10:09:50.714-03:00Personal doméstico. Claves de la nueva Ley 26.844<!--[if gte mso 9]><xml>
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<div style="text-align: justify;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjcIqbOvJKNC99KrHetyxRcPDELTJTH67ZlTrc9xEy196Edm1S0GTUsADcFUPvTavXp2IgY6wOF0K0df56va-_So-7UGwngIV_Z9NvGl7RI-XjcmwoNxxDWo-76-oaYB0U4JTmeprDxJWLY/s1600/Imagen+animada+de+servicio+dom%C3%A9stico+Camarera.gif" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjcIqbOvJKNC99KrHetyxRcPDELTJTH67ZlTrc9xEy196Edm1S0GTUsADcFUPvTavXp2IgY6wOF0K0df56va-_So-7UGwngIV_Z9NvGl7RI-XjcmwoNxxDWo-76-oaYB0U4JTmeprDxJWLY/s1600/Imagen+animada+de+servicio+dom%C3%A9stico+Camarera.gif" /></a><b><span style="color: #002060; font-family: "Arial Black","sans-serif";">El 30 de junio venció el plazo para inscribir a los empleados
domésticos en la AFIP. ¿Qué sucede si aun no se hizo la inscripción? </span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span></div>
<div style="text-align: justify;">
<a href="http://biblioteca.afip.gov.ar/gateway.dll/Normas/ResolucionesGenerales/reag01003491_2013_04_29.xml" target="_blank">La Resolución General 3491/2013</a> de la AFIP creó
un Registro Especial del Personal de Casas Particulares. Según esta norma, las
altas de empleadores y de empleados deben efectuarse hasta el día inmediato
anterior, inclusive, al de comienzo efectivo de las tareas por parte del
personal contratado. El 30 de junio fue la fecha establecida para ingresar
información de relaciones de trabajo existentes al 31 de mayo de 2013. Si aún
no se hizo la inscripción es conveniente realizarla a la mayor brevedad
posible.</div>
<br />
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";">¿A quiénes se aplica la nueva ley? </span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span></div>
<div style="text-align: justify;">
<a href="http://www.infoleg.gov.ar/infolegInternet/anexos/210000-214999/210489/norma.htm" target="_blank"><span style="color: blue;"><i><b>La ley 26.844</b></i></span></a> entró en vigencia el 21 de abril de
2013, es decir, después de los ocho días siguientes al de su publicación
oficial. Es de aplicación nacional y comprende las relaciones laborales que se
entablen con los empleados y empleadas por el trabajo que presten en las casas
particulares o en el ámbito de la vida familiar y que no importe para el
empleador lucro o beneficio económico directo, cualquiera fuera la cantidad de
horas diarias o jornadas semanales en que los trabajadores sean ocupados para
tales labores.</div>
<div style="text-align: justify;">
<br /></div>
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";">¿Quiénes
“son” los empleados de casas particulares?</span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span><br />
<div style="text-align: justify;">
La norma considera trabajo en casas particulares
a toda prestación de servicios o ejecución de tareas (con retiro y sin retiro)
de limpieza, de mantenimiento u otras actividades típicas del hogar; asistencia
personal y acompañamiento prestados a los miembros de la familia o a quienes
convivan en el mismo domicilio con el empleador, así como el cuidado no
terapéutico de personas enfermas o con discapacidad.</div>
<div style="text-align: justify;">
<br /></div>
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";">¿Cuál
es la edad mínima? </span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span><br />
<div style="text-align: justify;">
Está prohibida la contratación de personas
menores de 16 años. A los adolescentes de 16 y 17 años no se los puede
contratar bajo la modalidad “sin retiro” (que residan en el domicilio donde
cumplen las tareas). En los casos “con retiro”, la jornada de trabajo no puede
superar las 6 horas diarias o las 36 horas semanales.</div>
<a name='more'></a><br />
<div style="text-align: justify;">
<br /></div>
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";">¿Quiénes
están excluidos de este régimen?</span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span><br />
<div style="text-align: justify;">
Están excluidas del régimen las personas
contratadas por personas jurídicas, los menores de 16 años, las personas
emparentadas con el dueño de casa, las personas que convivan en el alojamiento
con el personal de casa particular y que no presten servicios, las personas que
realizan tareas de cuidado y asistencia de personas enfermas o con discapacidad
cuando se trata de una prestación de carácter exclusivamente terapéutico o para
la cual se exija habilitaciones profesionales específicas, las personas
contratadas para conducir vehículos, y las personas empleadas por consorcios de
propietarios.</div>
<div style="text-align: justify;">
<br /></div>
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";"> ¿Cómo
se inscribe a un empleado doméstico? </span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span><br />
<div style="text-align: justify;">
Las inscripciones se realizan a través de la
página de la <a href="http://www.afip.gov.ar/home/index.html" target="_blank">AFIP</a>.
Según la <a href="http://biblioteca.afip.gov.ar/gateway.dll/Normas/ResolucionesGenerales/reag01003491_2013_04_29.xml" target="_blank">Resolución 3491/2013</a> de la AFIP, las altas de empleadores y de
empleados deben efectuarse hasta el día inmediato anterior, inclusive, al de
comienzo efectivo de las tareas por parte del personal contratado.</div>
<div style="text-align: justify;">
<br /></div>
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";">¿Cómo
funciona el período de prueba que contempla la ley?</span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span><br />
<div style="text-align: justify;">
En el nuevo régimen legal para trabajadores de
casas particulares, el contrato de trabajo se entiende por celebrado a prueba:
durante los primeros 30 días de su vigencia respecto del personal sin retiro y,
para el personal con retiro, durante los primeros 15 días de trabajo efectivo,
en tanto no supere los tres meses. Ejemplos prácticos de personal con retiro:
si una trabajadora presta servicios tres veces por semana, a las cinco semanas
se cumplen los quince días; si trabaja dos veces por semana, los quince días se
cumplen a las 7 semanas y media; o si trabaja una vez por semana, los quince
días se cumplirían a las 15 semanas, pero en este caso se aplica la limitación
de los 3 meses. Cualquiera de las partes podrá extinguir la relación durante
ese lapso sin expresión de causa y sin generarse derecho a indemnización con
motivo de la extinción. Debe tenerse presente que el empleador no puede
contratar a una misma empleada más de una vez utilizando el período de prueba.</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";">¿Cómo se calcula el salario de un empleado doméstico, en función
de su horario y responsabilidades? </span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span></div>
<div style="text-align: justify;">
<a href="http://www.infoleg.gov.ar/infolegInternet/anexos/210000-214999/210489/norma.htm" target="_blank">La ley 26.844</a> dispone que las categorías
profesionales y puestos de trabajo para el personal comprendido en este régimen
especial serán fijadas inicialmente por el Ministerio de Trabajo, Empleo y
Seguridad Social, hasta tanto sean establecidas por la Comisión Nacional de
Trabajo en Casas Particulares. Dado que al día de la fecha no se publicó la
reglamentación de la ley ni resolución del Ministerio, la única norma que
establece categorías y salario para todo el territorio de la Nación -con
excepción de aquellas provincias que legislen en forma particular- es anterior
a la ley, y es la<a href="http://www.trabajoneuquen.gov.ar/docs/RESOLUCION%20958-12.pdf" target="_blank"><span style="color: red;"><b> Resolución 958/2012 del Ministerio de Trabajo</b></span></a>, Empleo y
Seguridad Social.</div>
<div style="text-align: justify;">
<br /></div>
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";">¿Qué
pasa con las vacaciones?</span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span><br />
<div style="text-align: justify;">
En el nuevo régimen, los trabajadores gozan de un
período de licencias anual ordinaria de 14 días corridos de vacaciones cuando
la antigüedad en el servicio es de más de 6 meses y menos de 5 años; de 21 días
corridos cuando la antigüedad es superior a 5 años y menor de 10; de 28 días
cuando trabajó durante más de 10 años y menos de 20; y de 35 días corridos
cuando la antigüedad es mayor a 20 años.</div>
<div style="text-align: justify;">
<br /></div>
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";">¿Y
con el aguinaldo?</span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span><br />
<div style="text-align: justify;">
El personal de casas particulares tiene derecho a
percibir el sueldo anual complementario (S.A.C.). Consiste en el 50% de la
mayor remuneración mensual percibida, por todo concepto, dentro de los
semestres que culminan en los meses de junio y diciembre de cada año.</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";">¿Cómo se deja constancia de los servicios brindados y de los
pagos realizados? ¿Hay un “modelo” de recibo de sueldo?</span></b></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Los servicios y pagos realizados se hacen constar
en el formulario F.102/B de la AFIP “Volante de pago trabajador de casas
particulares aportes y contribuciones”. Dicho volante de pago se obtiene de la <a href="http://www.afip.gov.ar/home/index.html" target="_blank">página web</a>
del organismo y debe ser confeccionado, como mínimo, por duplicado, y el
segundo ejemplar debe ser entregado al personal de casas particulares antes de
la finalización del mes calendario en que se efectúo el ingreso de los
referidos aportes y contribuciones obligatorios.</div>
<div style="text-align: justify;">
<br /></div>
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";">¿Qué
documentos debe tener -y guardar- el empleador</span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";">?</span><br />
<div style="text-align: justify;">
La constancia de su inscripción como empleador,
los volantes de pago de los servicios al personal contratado y la constancia de
pago de las contribuciones patronales a la AFIP (F.102/B).</div>
<div style="text-align: justify;">
<br /></div>
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";">¿Cómo
se elige la obra social? </span></b><br />
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span><br />
<div style="text-align: justify;">
Los trabajadores pueden consultar en la <a href="http://www.sssalud.gov.ar/" target="_blank">Superintendencia de Servicios
de Salud</a> la nómina completa de las obras sociales habilitadas. Cualquier
obra social de esa nómina deberá atender nuevas afiliaciones o recibir nuevas
opciones de cambio. El trámite lo realiza el trabajador con el último volante
de pago de aporte equivalente a 16 horas de trabajo o más. El beneficiario
puede en forma inmediata ejercer el derecho a la opción de cambio, eligiendo
una obra social del Listado de Obras Sociales Sindicales, con excepción de
aquellas que se encuentren en situación de crisis (Resolución 287/2006
SSSalud). La Obra Social elegida brindará la cobertura a partir del primer día
del tercer mes de ejercida la opción, hasta ese momento continuará con los servicios
del agente del seguro que venía dando la cobertura. Aquellos beneficiarios que
hubieren cambiado de Obra Social, deberán permanecer un año en la Obra Social
de opción, antes de poder optar nuevamente.</div>
<div style="text-align: justify;">
<br /></div>
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";">¿Y
qué sucede con la ART? </span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span><br />
<div style="text-align: justify;">
La ley 26.844 dispone que las trabajadoras
comprendidas en el régimen especial para el personal de casas particulares
serán incorporadas al régimen de la ley sobre riesgos del trabajo (24.557) y al
régimen de ordenamiento de la reparación de los daños derivados de los
accidentes de trabajo y enfermedades profesionales de la ley 26.773 en el modo
y condiciones que se establezcan por vía reglamentaria, para alcanzar en forma
gradual y progresiva las prestaciones contempladas en las mismas, en función de
las particularidades propias del presente estatuto. Dado que, al día de la
fecha, no se publicó la reglamentación de este artículo, mientras tanto, en la
práctica, este vacío determinó que, con la finalidad de cubrir esta
contingencia, algunos empleadores recurran a la contratación de pólizas de
accidentes personales.</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";">Cuando el empleado doméstico está inscripto y “en blanco”,
¿pierde el derecho a cobrar la Asignación Universal por Hijo? </span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span></div>
<div style="text-align: justify;">
Según la ANSeS, para percibir la <a href="http://www.anses.gob.ar/asignaciln-universal/asignaciln-universal-hijo-144" target="_blank">Asignación Universal por Hijo</a> para Protección Social, le
corresponde a todos los desocupados y monotributistas sociales; y a los
trabajadores no registrados y de servicio doméstico que ganen igual o menos del
Salario Mínimo, Vital y Móvil (SMVyM). Hay que tener en cuenta que a partir de
agosto se incrementó el SMVyM a $3.300 para los trabajadores mensualizados que
cumplen la jornada legal completa de trabajo, y de $16,50 por hora para los
trabajadores jornalizados.</div>
<div style="text-align: justify;">
<br /></div>
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";">En
caso de despido, ¿cómo se calcula la indemnización y en qué casos corresponde? </span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span><br />
Para calcular la indemnización por antigüedad, en casos de despidos sin
causa:<br />
<div style="text-align: justify;">
* Hasta el 20/04/13 inclusive. Equivalente a
medio mes del sueldo en dinero convenido, por cada año de servicio o fracción
superior a 3 meses. El requisito, tener una antigüedad mayor a un año de
servicios continuados.</div>
<div style="text-align: justify;">
* <b><span style="background-color: blue;"><span style="color: white;">A partir del 21/04/13</span></span></b>. Equivalente <b><i><u>a un mes de
sueldo por cada año de servicio o fracción mayor de 3 mese</u></i></b>s, tomando como base
la mejor remuneración, mensual, normal y habitual devengada durante el último
año o durante el tiempo de prestación de servicios si éste fuera menor. En
ningún caso la indemnización podrá ser menor a un mes de sueldo calculado sobre
la base mencionada.</div>
<div style="text-align: justify;">
<br /></div>
<b><span style="color: #002060; font-family: "Arial Black","sans-serif";">¿Qué
debe hacer un empleado doméstico si su empleador no lo “blanquea”? </span></b><span style="color: #002060; font-family: "Arial Black","sans-serif";"></span><br />
<div style="text-align: justify;">
Si el empleado no se encuentra registrado,
debería intimar a su empleador para que lo haga.</div>
<div style="text-align: justify;">
<br /></div>
<div align="right" style="text-align: right;">
<b><i style="mso-bidi-font-style: normal;"><span style="font-weight: normal; mso-bidi-font-weight: bold;">Por el
Dr. Sergio Alejandro,</span></i></b></div>
<div align="right" style="text-align: right;">
<b><i style="mso-bidi-font-style: normal;"><span style="font-weight: normal; mso-bidi-font-weight: bold;"> autor de “Régimen legal para el personal de casa
particulares”,</span></i></b></div>
<div align="right" style="text-align: right;">
<b><i style="mso-bidi-font-style: normal;"><span style="font-weight: normal; mso-bidi-font-weight: bold;"> editado por </span></i></b><a href="http://www.eldial.com/nuevo/index.asp" target="_blank"><b><i style="mso-bidi-font-style: normal;">elDial.com</i></b></a><b><i style="mso-bidi-font-style: normal;"><span style="font-weight: normal; mso-bidi-font-weight: bold;">, Biblioteca Jurídica Online</span></i></b></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjtgduz8qCkVs5qu51Bu6XuouoG7L8sB7djgofsgQoi2cSBYZxL5zUhf9JBAe3UY3gYqxv5F36uhOGKFf1tZMJnB7rMHKWOepzONr0Hq8akeKgnt-eVCDTf8tg6D4-it6eJ4pUhHftVLIQl/s1600/Imagen+Casa+Rosada.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjtgduz8qCkVs5qu51Bu6XuouoG7L8sB7djgofsgQoi2cSBYZxL5zUhf9JBAe3UY3gYqxv5F36uhOGKFf1tZMJnB7rMHKWOepzONr0Hq8akeKgnt-eVCDTf8tg6D4-it6eJ4pUhHftVLIQl/s1600/Imagen+Casa+Rosada.jpg" height="179" width="320" /></a><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Un estudio realizado por el Instituto para el
Desarrollo Social de la Argentina (IDESA), revela que l<span style="color: #741b47;"><i><b>a falta de
actualización por inflación de los parámetros <span style="color: #134f5c;">(deducciones personales,
ganancia no imponible y deducción especial)</span> del Impuesto a las Ganancias,
hizo crecer la cantidad de trabajadores alcanzados por el impuesto</b></i></span> y el monto
a ingresar al Fisco.</span><br />
<div class="separator" style="clear: both; text-align: center;">
</div>
<br />
<div class="separator" style="clear: both; text-align: center;">
</div>
<br />
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><span id="goog_1429041819"></span><span id="goog_1429041820"></span></span></div>
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">No obstante, vamos a analizar al sector asalariado
en su conjunto. El informe divulgado por Noticias Argentinas también consigna
que por el alto nivel de empleo en negro, <span style="color: blue;"><i><b>que según el gobierno afecta al 32%
de los trabajadores</b></i></span>, sólo uno de cada diez empleados paga Ganancias en la
Argentina, tomándose el total del universo de trabajadores registrados y no
registrados.</span></div>
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Sin embargo, si se tiene en cuenta únicamente a los
asalariados registrados, entre el 25 y el 33% debe soportar el pago del
impuesto, porcentaje que se minimiza si se consideran en el cálculo a los
trabajadores informales, que mayoritariamente son de bajos salarios, <b><u>de
manera que el sector alcanzado se reduce a solamente al 10% del total. </u></b><br />
<br />
Este relevamiento de alguna manera confirma que los trabajadores registrados
son los que ven resentidos sus ingresos por incidencia del gravamen.</span></div>
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Para compensar la pérdida fiscal, en caso de
eximirse del pago al segmento asalariado que soporta la carga tributaria, se
propone en paralelo eliminar la exención que gozan las rentas financieras,
una propuesta que "suena políticamente atractiva, pero carece de
consistencia financiera", destaca el estudio que recoge NA.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Del análisis surge que las exenciones a la renta
financiera alcanzan a los intereses de caja de ahorro y plazo fijo, las
rentas de títulos públicos y la compraventa de acciones y valores que cotizan
en bolsa y el mercado de valores. Estas implican, según estimaciones del
ministerio de Economía, una recaudación no efectuada del orden de los $ 5.270
millones. Es decir, apenas el 4% de la recaudación total del Impuesto a las Ganancias.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
El estudio concluye que si bien por consideraciones de equidad tributaria
sería pertinente revisar estas y otras exenciones en ningún caso tienen
volumen suficiente para compensar la reducción de la imposición a la renta
sobre los trabajadores.</span></div>
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<br />
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Fuente: Instituto para el Desarrollo Social de la
Argentina 29/07/2013.</span></div>
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Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-15108240918931685562013-07-28T20:17:00.000-03:002013-07-28T20:46:09.042-03:00Monotributistas. La cuota se cuadruplicó<!--[if gte mso 9]><xml>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhVBAg3z-WcIG-zR75kBsQYCxyO7Or30RicAhNdu3Z_NeSDdDwAFy51wC7Mt8af2lV2OsqKDG31cNAKa2HeN0YjZnpYNW9TBiOByAM3PoZWhSle4J5zYZlGN7wjY-C8LuydIaZ-sZFieNWG/s1600/Imagen+animada+del+payaso+crusty+de+los+Simpson.gif" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhVBAg3z-WcIG-zR75kBsQYCxyO7Or30RicAhNdu3Z_NeSDdDwAFy51wC7Mt8af2lV2OsqKDG31cNAKa2HeN0YjZnpYNW9TBiOByAM3PoZWhSle4J5zYZlGN7wjY-C8LuydIaZ-sZFieNWG/s1600/Imagen+animada+del+payaso+crusty+de+los+Simpson.gif" /></a><i><span style="font-family: Georgia,"Times New Roman",serif;"><span style="font-size: small;"><b>Además, aumentó el peso del impuesto sobre los
ingresos. Hay 1,6 millón de inscriptos.</b></span></span></i></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<a href="https://www.blogger.com/null" name="audio"></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">No solo los 3 millones trabajadores
en relación de dependencia pagan más por el <b>impuesto a las ganancias</b>
porque el Gobierno no actualiza por la inflación el mínimo no imponible y las
escalas del impuesto. También, y por el mismo motivo, pagan mucho más <b>1,6
millón de monotributistas</b>.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Eso pasa porque en enero de 2010 - luego de más de una
década de no ajustar este sistema llamado Régimen Simplificado-, <b>el Gobierno
creó nuevas categorías del monotributo</b> al ampliar de $ 72.000 a $ 200.000
anuales las escalas para el caso de las locaciones de servicios y hasta $
300.000 para la venta bienes muebles. </span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Desde entonces esas categorías se mantienen sin
cambios y la anteriores siguieron congeladas en los valores de fines de los
años noventas. Y como los valores de facturación siguieron y <b>siguen
creciendo al ritmo de la inflación</b>- desde enero de 2010 los precios minoristas
subieron el 100% según las mediciones alternativas, distintas a la oficial que
mide el Indec-- los pequeños contribuyentes debieron recategorizarse, pasando a
pagar una cuota mensual proporcionalmente más alta. Sin embargo, sus ingresos
reales no mejoraron sino que apenas acompañaron a la inflación.</span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Así a igual ingreso real, el peso del gravamen
monotributo es mayor</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">. En algunos
segmentos la cuota mensual se multiplicó hasta por cuatro.</span></div>
<a name='more'></a><br />
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Por ejemplo, a comienzos de 2010 un <b>monotributista
de la categoría D</b> ( hasta $4.000 mensuales) pagó una cuota de $ 128 o el
3,2% del ingreso. Si ahora factura $ 8.000, (en términos reales igual que en
2010) la cuota mensual asciende a $ 400, que equivale al 5% . </span></div>
<div class="separator" style="clear: both; text-align: center;">
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</div>
<br />
<div class="separator" style="clear: both; text-align: center;">
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">A mayor facturación, el peso del impuesto sobre el
ingreso del monotributista es creciente</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">. Quien en 2010 facturaba $ 6.000 y ahora $ 12.000, la
cuota pasó de $ 210 a $700 y el peso del impuesto del 3,5% al 5,8%. Y <b>si
facturaba $ 8.000 y ahora $ 16.000, la cuota subió de $ 400 a $ 1.600 y el peso
del impuesto del 5 al 10%</b>. Así, el valor de la cuota se <b>multiplicó por
cuatro cuando debería haberse duplicado</b> y ser de $ 800 para mantener la
proporción.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Algo parecido pasa si a la cuota del impuesto se
agregan los aportes de jubilación y obra social. En 2010, esos aportes sumaban
$ 180 y ahora $ 257. Entonces quien en 2010 facturaba $ 6.000, en total pagó $
390 ( 210 + 180) equivalente al 6,5% de sus ingresos. Ahora paga $ 1.857 (1.600
+257) que representa el 11,6% (ver infografía).</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Para las categorías más altas, la falta de ajuste de
las escalas lleva a que quienes superen el tope anual del Monotributo deban
pasar al Régimen General de autónomos con impuestos y aportes a la Seguridad
Social más altos. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Los autónomos, por ejemplo, tienen un minino no
imponible de sólo $ 1.296 mensuales, más bajo incluso que el de los
asalariados. Además, deben realizar aportes al Régimen de la Seguridad Social
como autónomos, de $562 mensuales, un 258% más caro que los $ 157 del
Monotributo. Y al pasar a autónomos dejan de pagar la cobertura médico
asistencial a la obra social, actualmente de $ 110, pero si quieren tener una
cobertura médica de una prepaga deben hacerlo en forma voluntaria con cuotas
que rondan entre los 1.000 mensuales (adulto) o $ 2.000 ( matrimonio ).</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Según el último dato de la AFIP, en enero de 2013 cotizaron
1.594.980 monotributistas.</span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Por </span></b><a href="mailto:ibermudez@clarin.com" title="Ismael Bermúdez"><b><i><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Ismael Bermúdez</span></i></b></a><b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> </span></i></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">| </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">CLARÍN <b>| </b></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">28/07/13 </span></div>
Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-88257828192503520202013-07-15T08:31:00.000-03:002013-08-30T08:34:50.368-03:00El contrato de trabajo a tiempo parcial<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La carga horaria</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Conforme </span><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">al </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Art. 92 de la LCT</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> existe contrato de trabajo a tiempo parcial cuando
la jornada –medida en cantidad de horas diarias o semanales- es inferior a
las dos terceras partes de la habitual de la actividad.</span></div>
<div class="separator" style="clear: both; text-align: center;">
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<br />
<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEijUVpaLHxkK4yJozfBOD0xVMurlRryPy1B9t2NaZDD6gm_b60ju1_ILbMZXldApFdldCKF2ycPzYZamCb7NhaeAzmhJcFob1tRVFp2Ygza6Na4tMsTeLxNqLZlKKZdKOBVldEe7Is7eURX/s1600/Imagen+de+chica+con+notebook.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEijUVpaLHxkK4yJozfBOD0xVMurlRryPy1B9t2NaZDD6gm_b60ju1_ILbMZXldApFdldCKF2ycPzYZamCb7NhaeAzmhJcFob1tRVFp2Ygza6Na4tMsTeLxNqLZlKKZdKOBVldEe7Is7eURX/s1600/Imagen+de+chica+con+notebook.jpg" height="145" width="200" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">
No obstante su denominación, no es una modalidad o tipo de contrato de
trabajo específico (como lo son, por ejemplo, el contrato de trabajo eventual
o a plazo fijo) sino que, simplemente, la norma indicada regula una jornada
inferior a la completa.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
Por ello, es perfectamente compatible con cualquier modalidad contractual
(así, por ejemplo, podría existir no sólo un contrato por tiempo
indeterminado a tiempo parcial –que es lo que ocurre habitualmente- o un
contrato a plazo fijo a tiempo parcial).</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><br />
La medición en número de horas da flexibilidad a la figura ya que, si por
ejemplo, las jornadas diarias y semanales habituales por ejemplo, son de 9 y
48 horas respectivamente, podría pactarse que la persona trabaje de lunes a
viernes con una jornada de cinco horas diarias o bien tres días a la semana
durante nueve horas.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La “</span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: red; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">jornada habitual de la actividad</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">” –dato </span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">necesario para determinar cuál es
la carga horaria inferior en 2/3 partes</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">- será la que estipulen los convenios colectivos de
trabajo y estatutos profesionales.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Si no
existe esa regulación especial serán aplicable las pautas previstas en la ley
general, es decir, ocho horas diarias o cuarenta y ocho semanales, (Art. 1º
ley 11.544), con la posibilidad de distribuir desigualmente las 48 horas
semanales mientras la jornada diaria no exceda de 9 horas (Art. 1º inc. a,
Decreto 16.115/33).</span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span><b style="mso-bidi-font-weight: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La remuneración</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 614px;"><tbody>
<tr style="height: 18pt;"><td style="height: 18pt; padding: 0cm; width: 460.7pt;" width="614"></td></tr>
<tr style="mso-yfti-irow: 1;"><td style="padding: 0cm 0cm 0cm 0cm; width: 460.7pt;" width="614"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El Art. 92 de la LCT</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> establece que la remuneración “</span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">no podrá ser inferior a la proporcional que le corresponda a un
trabajador a tiempo completo, establecida por ley o convenio colectivo, de la
misma categoría o puesto de trabajo</span></u></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">”.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Para calcular la proporción deben considerarse el
salario básico y los adicionales convencionales que pudieran existir.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Si la
carga horaria supera las 2/3 del número de horas diario o semanal, es decir
si no se trata de un contrato a tiempo parcial, no es aplicable la regla de
proporcionalidad devengándose en ese caso la remuneración de un trabajador
por jornada completa.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 460.7pt;" width="614">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Prohibiciones</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 460.7pt;" width="614">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El trabajador contratado a tiempo parcial </span><b style="mso-bidi-font-weight: normal;"><u><span style="color: red; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">no
puede realizar horas extraordinarias</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La única excepción</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> es el caso –por cierto, de muy
difícil ocurrencia- previsto en el Art. 89 de la LCT que dispone que “El
trabajador estará obligado a prestar los auxilios que se requieran, en caso
de peligro grave o inminente para las personas o para las cosas incorporadas
a la empresa”.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En el caso de infracción al límite de jornada
establecido para el contrato a tiempo parcial la norma referida prevé “la
obligación del empleador de abonar el salario correspondiente a la jornada
completa para el mes en que se hubiere efectivizado la misma, ello sin
perjuicio de otras consecuencias que se deriven de este incumplimiento”.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La prohibición y sus consecuencias en caso de
infracción no sólo son aplicables en caso de que el trabajador labore horas
extraordinarias (es decir, las que exceden de la jornada completa normal,
legal o convencional) sino también si lo hace durante horas que exceden la
pactada para el contrato de trabajo a tiempo parcial (llamadas
“suplementarias” por ejemplo, si habiendo pactado una carga horaria semanal
de treinta horas, lo hacen durante treinta y seis).</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Es decir que en el supuesto, el trabajador tendrá
derecho a percibir –además de la remuneración mensual de jornada de completa
prevista a modo de sanción- el valor normal de las horas trabajadas en exceso
más, -si correspondiere- los recargos por horas “extras”. Ello sin perjuicio
de las multas que la ley 25.212, Anexo II “Régimen de Infracciones Laboral”
establece en el supuesto de “violación de las normas relativas a la duración
del trabajo” -infracción calificada como grave- una multa de $ 250 a $ 1.000
por cada trabajador afectado por la infracción (Art. 3 inc. b, y 5 ap. 2 de
la norma citada).</span></div>
</td>
</tr>
<tr style="height: 18.0pt; mso-yfti-irow: 4;">
<td style="height: 18.0pt; padding: 0cm 0cm 0cm 0cm; width: 460.7pt;" width="614">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Aportes y contribuciones a la Seguridad Social</span></b><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div>
</td>
</tr>
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<td style="padding: 0cm 0cm 0cm 0cm; width: 460.7pt;" width="614">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Los
aportes y contribuciones a los distintos subsistemas de Seguridad Social
(SIPA, INSSJP Ley 19.032, Fondo Nacional de Empleo, Asignaciones Familiares)
y la cuota de Riesgos de Trabajo se calcula sobre el salario proporcional del
trabajador.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En cambio la base de cálculo a considerar respecto de los aportes y
contribuciones al Sistema de Obras Sociales</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> puede presentarse dos situaciones:</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">1)</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> </span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #0070c0; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La remuneración base, será la que corresponda “a un trabajador de tiempo
completo de la categoría en que se desempeña el trabajador” (Art. 92 ter,
Parr. 4o LCT</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">).</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">2) Si la
remuneración pactada <span style="color: #365f91; mso-themecolor: accent1; mso-themeshade: 191;">es inferior a la base mínima vigente para el cálculo de
aportes y contribuciones al Sistema de Obras Sociales,</span> que conforme a
lo previsto en los Decreto 488/11 y la Resolución ANSeS 30/2013 es de PESOS
TRES MIL DOCE CON VEINTE CENTAVOS <span style="color: #365f91; mso-themecolor: accent1; mso-themeshade: 191;">($ 3.012,20)</span> desde el 01/03/2013 (por ejemplo,
una remuneración mensual de PESOS MIL SETECIENTOS -$ 1.700-, debido a una
carga horaria muy reducida), los aportes y contribuciones se calcularán sobre
esa base mínima</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">.</span></div>
</td>
</tr>
</tbody></table>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
</tr>
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Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-60589911757183253842013-07-14T08:24:00.000-03:002013-08-16T08:43:21.512-03:00Ganancias 4°Cat. Obligaciones Agentes de retención<!--[if gte mso 9]><xml>
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjCRp-I2pL5BSVPm471T7_Fq6KDfEmR0j2o8v_3izYRf4bFSw9Jddb8xE_Je3OLVBrrRaupX3CRxXPHJ1zz2mB-yGQ77xgE1nZGuxIOC3XI3kalmkqz61AkySa-ynP7lxgZ8nuN0p7FlaXI/s1600/Imagen+de+chanchito+con+calculadora.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjCRp-I2pL5BSVPm471T7_Fq6KDfEmR0j2o8v_3izYRf4bFSw9Jddb8xE_Je3OLVBrrRaupX3CRxXPHJ1zz2mB-yGQ77xgE1nZGuxIOC3XI3kalmkqz61AkySa-ynP7lxgZ8nuN0p7FlaXI/s1600/Imagen+de+chanchito+con+calculadora.jpg" height="100" width="200" /></a></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Los sistemas recaudatorios de nuestro país han
recurrido cada vez más intensamente a la participación de los contribuyentes en
la gestión del Organismo fiscal, a través de diversos regímenes de retención en
la fuente, con el fin, no sólo de adelantar el ingreso de los impuestos al
Fisco, </span><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">con el agravante de que al ser incorporados como
responsables por deuda ajena</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">, </span><b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: "Times New Roman","serif"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">son obligados solidarios
al pago del mismo</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Para el caso de los sueldos el marco normativo es la
<a href="http://biblioteca.afip.gov.ar/gateway.dll/Normas/ResolucionesGenerales/reag01002437_2008_04_18.xml" target="_blank">Resolución General AFIP 2.437</a> en donde se establece que los agentes de
retención deberán cumplir con las siguientes obligaciones:</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Conservación
y exhibición de la documentación respaldatoria.</span></i></b></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Confección
de la declaración jurada o final, según corresponda.</span></i></b></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En
el caso de que no se hubiese retenido la totalidad del impuesto, se deberá
entregar el </span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #17365d; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES; mso-themecolor: text2; mso-themeshade: 191;"><a href="http://www.afip.gob.ar/genericos/formularios/archivos/interactivos/f649.pdf" target="_blank">F 649 </a>al empleado</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">.</span></i></b></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Informar
mediante el aplicativo unificado </span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: red; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">SICORE</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> las retenciones practicadas, como así también el
ingreso de las mismas.</span></i></b></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Informar
a los empleados, cuando sus ingresos así lo determinen, la obligación de
presentar </span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #0f243e; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES; mso-themecolor: text2; mso-themeshade: 128;">al 30 de junio de cada año</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> la declaración jurada con carácter informativa de los
Impuestos a las Ganancias y sobre los Bienes Personales.</span></i></b></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Entregar
al </span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #17365d; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES; mso-themecolor: text2; mso-themeshade: 191;">inicio de la relación laboral</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">
el </span></i></b><a href="http://www.afip.gob.ar/genericos/formularios/archivos/pdf/f572.pdf" target="_blank"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: red; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">F 572</span></i></b></a><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #00b050; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"><a href="http://www.afip.gob.ar/genericos/formularios/archivos/pdf/f572.pdf" target="_blank"> </a>para
que el empleado informe las deducciones generales y las cargas de familia.</span></i></b></div>
<a name='more'></a><br />
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Sobre este último punto cabe mencionar que la AFIP
dictó la <a href="http://biblioteca.afip.gob.ar/gateway.dll/Normas/ResolucionesGenerales/reag01003418_2012_12_20.xml" target="_blank">Resolución General 3.418</a> en donde se aprueba el </span><a href="http://www.afip.gob.ar/572web/documentos/PasoaPasoSIRADiG.pdf" target="_blank"><b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">F 572Web</span></b></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">. <b style="mso-bidi-font-weight: normal;"><span style="color: #17365d; mso-themecolor: text2; mso-themeshade: 191;">La obligación</span></b> de utilizar este sistema
informativo para generar este formulario para el período fiscal 2013 alcanza a
los trabajadores cuyas remuneraciones brutas correspondiente al año calendario
inmediato anterior al que se declara <b style="mso-bidi-font-weight: normal;"><u>sea
igual o superior a $ 250.000</u></b>, .que deseen computar como pago a cuenta
del gravamen las percepciones que les hubieren practicado durante el período
fiscal que se liquida, conforme al régimen de percepción establecido por la
<a href="http://biblioteca.afip.gov.ar/gateway.dll/Normas/ResolucionesGenerales/reag01003450_2013_03_15.xml" target="_blank">Resolución General Nº 3.450</a> o cuando el empleador -por razones administrativas-
así lo determine que pretendan deducir como pago a cuenta del impuesto la
percepción del 15 % por compras y gastos en el exterior que fueron abonados con
tarjetas de crédito y/o compras y tarjetas de débito.</span></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #17365d; font-family: "Arial Black","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES; mso-themecolor: text2; mso-themeshade: 191;">Al completar el <a href="http://www.afip.gob.ar/572web/#carga" target="_blank">F 572 Web</a> se
deberá incluir no solo la percepción de las compras en el exterior, sino
también los demás gastos y cargas de familia</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"> que informó el trabajador oportunamente en el
formato papel.</span></div>
Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-55180823723295584172013-07-12T11:17:00.000-03:002013-08-05T11:18:40.914-03:00Servicio doméstico. Ley 26.844. Renuncia<!--[if gte mso 9]><xml>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjKqH527wATZZCDTIs5DBml_TH8YcaGq4rkYxFVXgQSr6XfcjznmP3YR7OV8zUlkn_hB5grEwvkmLfDUDAHI_sTRyyYWAA9kgSN31OOTc5NTYAm9qEQjQNLo6RY5_H1MMEP7AuodkXBLaHG/s1600/Imagen+animada+de+servicio+dom%C3%A9stico+planchando.gif" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjKqH527wATZZCDTIs5DBml_TH8YcaGq4rkYxFVXgQSr6XfcjznmP3YR7OV8zUlkn_hB5grEwvkmLfDUDAHI_sTRyyYWAA9kgSN31OOTc5NTYAm9qEQjQNLo6RY5_H1MMEP7AuodkXBLaHG/s1600/Imagen+animada+de+servicio+dom%C3%A9stico+planchando.gif" /></a><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-size: 12pt;">La ley
26.844 -régimen de servicio doméstico vigente desde el 21/04/2013- establece
que "El contrato se extinguirá........Por renuncia del dependiente, la <i><span style="color: blue;"><span style="font-size: large;"><b>que
deberá formalizarse mediante telegrama o carta documento cursado personalmente
por el personal renunciante a su empleador o por manifestación personal hecha
ante la autoridad administrativa o judicial del trabajo</b></span></span></i>. Los despachos
telegráficos y misivas de renuncia serán expedidos por las oficinas de correo
en forma gratuita, requiriéndose la presencia personal del remitente y la
justificación de su identidad".</span></span></div>
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<span style="font-size: 12pt; line-height: 115%;"></span></span>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-6084425123359781940.post-57763409586170040942013-07-02T08:28:00.000-03:002013-07-29T08:05:08.123-03:00Alta médica del trabajador. Aspectos generales<!--[if gte mso 9]><xml>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhpNh2x1TxZRZuGvD8gLpLqUrSaWlGf8Y6E6Oh8oClCVavaHFw16ptiER-_lw0e_MneIkypzIXF922ayeFYXWWP71bfj22O2GdlzFPMf0ksqMIw9H92nOHqCBX78omJ8sYQMUVemVIufey2/s1600/Imagen+de+dedo+hacia+arriba.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhpNh2x1TxZRZuGvD8gLpLqUrSaWlGf8Y6E6Oh8oClCVavaHFw16ptiER-_lw0e_MneIkypzIXF922ayeFYXWWP71bfj22O2GdlzFPMf0ksqMIw9H92nOHqCBX78omJ8sYQMUVemVIufey2/s1600/Imagen+de+dedo+hacia+arriba.jpg" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En esta oportunidad analizaremos las consecuencias legales del “<b>alta médica</b>” en ambos
regímenes (LCT y LRT). Previo a su desarrollo, en este comentario haremos una
breve mención al ámbito de aplicación de esas normas.</span></div>
<br />
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Las leyes
<a href="http://infoleg.mecon.gov.ar/infolegInternet/anexos/25000-29999/25552/texact.htm" target="_blank"><b>20.744 de Contrato de Trabajo (LCT)</b></a> y <a href="http://infoleg.mecon.gov.ar/infolegInternet/verNorma.do?id=27971" target="_blank"><b>24.557 de Riesgos de Trabajo (LRT)</b></a>
regulan las contingencias que puede generar un impedimento de salud del
trabajador para prestar servicios, a saber, su incapacidad temporaria o
definitiva y permanente.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Pero lo
hacen de manera diferenciada, atendiendo a su origen y a su finalidad.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En caso de
accidente de trabajo o enfermedad profesional, la <b>LRT</b> regula las relaciones
entre el trabajador siniestrado y la ART, califica las diversas contingencias,
establece el régimen de prestaciones, el procedimiento administrativo ante las
Comisiones Médicas, etc.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Pero las
consecuencias de los accidentes de trabajo y las enfermedades profesionales, en
cuanto se proyectan sobre la relación laboral, motivan la aplicación de los
normas contenidas en los <u><b>Art. 208 a 213</b></u> de la <b>LCT</b>, que regulas el alcance de
los derechos y obligaciones de trabajador y empleador, en el marco del contrato
de trabajo, por lo que en este aspecto ambas las disposiciones de las dos leyes
deben aplicarse armónica y complementariamente.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En cambio,
en el supuesto de accidente o enfermedad ajenos al trabajo (“inculpables” en la
terminología de la LCT) no habrá aplicación alguna de disposiciones de la LRT,</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En ese contexto, provisionalmente<span style="color: purple;"><i><b> puede definirse el
alta médica como el dictamen médico que denota la finalización de la asistencia
con fines curativos</b></i></span> (Rubinstein, Santiago: ‘Relevancia jurídica del alta médica
y del aviso de enfermedad’, DT, 1984-B-p. 1239)</span><br />
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<td style="padding: 0cm 0cm 0cm 0cm; width: 446.55pt;" width="595"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: blue;"><b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Efectos legales del
alta médica en la Ley 24.557 de Riesgos de Trabajo.</span></b></span></span></div>
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</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 446.55pt;" width="595"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Alta
médica “en sentido estricto” que pone fin a la situación de Incapacidad
Laboral Temporaria (ILT).</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El Art. 7 ap. 1, inc. a) de la Ley 24.557 dispone
que existe situación de Incapacidad Laboral Temporaria (ILT) cuando el daño
sufrido por el trabajador le impida temporariamente la realización de sus
tareas habituales.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Asimismo, el Art. 7 ap. 2, inc. a) de la Ley 24.557
prevé que la situación de Incapacidad Laboral Temporaria (ILT) cesa por alta
médica.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La norma alude al otorgamiento del alta médica sin
incapacidad, que le permite al trabajador, -en opinión de la ART- retomar sus
tareas habituales.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Es importante destacar esa consecuencia, ya que,
independientemente de lo que consigne ese dictamen y que el trabajador –que
es el único legitimado para hacerlo- lo impugne o no ante las Comisiones
Médicas que prevé ese régimen legal, en los hechos podría ocurrir que
continúe sin poder reintegrarse a sus tareas habituales.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En ese caso, serán aplicables a la situación las
normas de la LCT sobre accidentes y enfermedades inculpables, por lo que el
trabajador deberá cumplir con la carga de dar aviso de que continúa impedido
de prestar servicios, a fin de tener derecho a la percepción de salarios –o a
la conservación de su empleo- y correlativamente, el empleador retomará su
facultad de control médico (Arts. 209 y 210 de la LCT).</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Para la aplicación de los Art. 208 o 211 de la LCT
–según la situación de antigüedad y cargas de familia del trabajador a la
fecha del accidente de trabajo o manifestación de la enfermedad profesional-.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Por ello, aún tratándose de accidente de trabajo o
enfermedad profesional, a fin de determinar la oportunidad de inicio del
periodo máximo de doce meses previsto en el Art. 211 de la LCT, deben tenerse
en cuenta los plazos de licencia paga determinados por la antigüedad y cargas
de familia del trabajador siniestrado ya que lo debe precisarse es en qué
medida aquel siniestro incide en la obligación del empleador de mantener el
puesto de empleo.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Esta interpretación merece ser apoyada por las
siguientes razones:</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">1) La LRT nada prevé al respecto, lo que es lógico,
ya que esa norma tiene la finalidad de proteger la salud del trabajador
haciendo foco en la prevención y reparación de los infortunios laborales. En
cambio la LCT sin desatender aquella, tiene por objeto principal regular los
efectos que sobre el contrato de trabajo tiene el accidente o enfermedad –sin
que importe su naturaleza-, entre las que se encuentra la obligación del empleador
de mantener el puesto de empleo. Este deber, en rigor, comprende dos tramos:
un primer período de licencia paga según las pautas del Art. 208 de la LCT y
un segundo término máximo de doce meses sin devengamiento de salarios
previsto en el Art. 211 de esa ley.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">2) Afinando más el criterio, entendemos, siguiendo
en este tema a Mario Ackerman (“Riesgos de Trabajo y accidentes y
enfermedades profesionales. Relaciones normativas. Compatibilidad y
acumulación de prestaciones”, Rubinzal-Culzoni Editores, Bs.As, 2000), debe
concluirse que la suma de los plazos previstos en los Art. 208 y 211 de la
LCT (15, 18 o 24 meses, según el caso) no son más que dos fases distintas de
una misma obligación contractual del empleador de mantener la relación
laboral, siempre, por supuesto que existe la posibilidad razonable de que el
trabajador retome sus tareas habituales.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Ejemplos:</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">a) Trabajador que en oportunidad de sufrir un
accidente de trabajo tiene menos de cinco años de antigüedad y no tiene
cargas de familia: El período de conservación de empleo previsto en el Art.
211 de la LCT comenzará cumplidos tres meses desde la fecha del accidente;</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">b) Trabajador que en oportunidad de sufrir un
accidente de trabajo tiene menos de cinco años de antigüedad y tiene cargas
de familia: El período de conservación de empleo previsto en el Art. 211 de
la LCT comenzará cumplidos seis meses desde la fecha del accidente;</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">c) Trabajador que en oportunidad de sufrir un
accidente de trabajo tiene una antigüedad superior a cinco años y no tiene
cargas de familia: El período de conservación de empleo previsto en el Art.
211 de la LCT comenzará igual que en el supuesto anterior, una vez cumplidos
seis meses desde la fecha del accidente;</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">d) Trabajador que en oportunidad de sufrir un
accidente de trabajo tiene un< antigüedad superior a cinco años y tiene
cargas de familia: El período de conservación de empleo previsto en el Art.
211 de la LCT comenzará una vez cumplidos doce meses desde la fecha del accidente.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: red;"><b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Alta médica por
transcurso del plazo legal.</span></b></span></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El Art. 7 ap. 2 inc. b) de la Ley 24.557 dispone que
la situación de Incapacidad Laboral Temporaria finaliza por el transcurso de
un año desde “la primera manifestación invalidante”.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">La ley establece una ficción legal según la cuál, el
transcurso de ese plazo –computable desde la ocurrencia del “hecho súbito y
violento” (accidente) o desde la manifestación de la enfermedad profesional
que impide la prestación de servicios- supone la consolidación del daño.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Ahora bien, como puede entenderse sin mayores
explicaciones, esa ficción legal-puede o no coincidir con la situación real
de salud del trabajador y en la práctica, es la situación que genera mayores
dudas al empleador cuando busca conocer con precisión el límite de sus
obligaciones contractuales con el trabajador siniestrado.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Puede decirse que, en este caso la situación es
similar a la analizada en el parágrafo anterior. En primer lugar, deberá
estarse a la situación real de salud del trabajador. Es decir, si puede o no
retomar sus tareas habituales. Si no puede hacerlo, corresponden reiterar las
consideraciones antes vertidas: se aplican las disposiciones que prevén los
Art. 208 a 211 de la LCT.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Cabe únicamente agregar que si ese impedimento es
definitivo serán aplicables las pautas que fija el Art. 212 de la LCT, con
las consecuencias que se desarrollan en los parágrafos siguientes.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: #274e13;"><b style="mso-bidi-font-weight: normal;"><span style="color: #00b050; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Incapacidad Laboral
Permanente (ILP).</span></b></span></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Existe situación de Incapacidad Laboral Permanente
(ILP) cuando el daño sufrido por el trabajador le ocasione una disminución
permanente de su capacidad laborativa. (Art. 8º ap. 1º LRT).</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Sólo puede ser declarada por las Comisiones Médicas
del régimen de la LRT en base a una tabla de evaluación fijada por el Poder
Ejecutivo nacional que pondera la edad del trabajador, el tipo de actividad y
las posibilidades de reubicación laboral</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">El Art. 9º de la LRT prevé que la situación de ILP
que da derecho al damnificado a percibir una prestación de pago mensual tiene
carácter provisorio durante los 36 meses siguientes a su declaración, que
puede ser extendido por las Comisiones Médicas hasta 24 meses más cuando no
exista certeza acerca del carácter definitivo de la disminución de la
capacidad laborativa. Vencidos esos plazos, la ILP tiene carácter definitivo.
Es importante, tener en cuenta que estos plazos, son aplicables únicamente a
los efectos de determinar con precisión el alcance de la Incapacidad Laboral
Permanente dentro del esquema de la Ley 24.557 de Riesgos de Trabajo.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">En cambio su incidencia sobre la relación laboral es
regulada, como adelantáramos, por las disposiciones de la LCT.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Del grado de ILP, de su intensidad, dependerán las
vicisitudes que experimente el contrato de trabajo.Así por ejemplo:</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">1) Puede ocurrir que el trabajador esté en
condiciones de retomar sus tareas habituales aún cuando presente un
porcentaje de incapacidad permanente bajo, resarcible por la ART mediante el
pago de una prestación dineraria;</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">2) O bien, que esa Incapacidad Laboral Permanente le
impida al trabajador realizar aquellas tareas, con lo cual, sin perjuicio de
la reparación a que tenga derecho el trabajador siniestrado a cargo de la
ART, la relación laboral quedará enmarcada en el Art. 212 de la LCT y, según
la intensidad de aquella, podrán ocurrir dos situaciones:</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">a) Esa incapacidad puede ser parcial, lo que
significa que el trabajador no puede realizar sus tareas habituales pero
estaría en condiciones de desempeñar otras, compatibles con esa disminución
definitiva de su capacidad laboral. En este caso el empleador deberá asignar
esas tareas, si las tiene.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Si el empleador no pudiera dar cumplimiento a esta
obligación por causa que no le fuera imputable, deberá abonar al trabajador
una indemnización igual a la prevista en el artículo 247 de la LCT.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Si estando en condiciones de hacerlo no le asigna
tareas compatibles con la aptitud física o psíquica del trabajador, estará
obligado a abonarle la indemnización prevista en el Art. 245 de la LCT
(además de la indemnización sustitutiva de preaviso y, eventualmente,
integración de salarios) ya que se trata de un despido injustificado, sin
causa.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">b) En cambio, si de la enfermedad o accidente se
derivara incapacidad absoluta para el trabajador, el empleador deberá
abonarle una indemnización de monto igual a la expresada en el Art. 245 la
LCT.</span></div>
</td>
</tr>
</tbody></table>
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