{"id":29812,"date":"2026-10-09T07:44:16","date_gmt":"2026-10-09T10:44:16","guid":{"rendered":"https:\/\/cliente1.publisher.highstack.com.ar\/?p=29812"},"modified":"2026-10-09T07:44:16","modified_gmt":"2026-10-09T10:44:16","slug":"el-gobierno-reglamento-la-ley-de-inocencia-fiscal-ii-como-se-aplicara-la-norma-que-busca-sacar-los-dolares-del-colchon","status":"publish","type":"post","link":"https:\/\/cliente1.publisher.highstack.com.ar\/?p=29812","title":{"rendered":"El Gobierno reglament\u00f3 la ley de Inocencia Fiscal II: c\u00f3mo se aplicar\u00e1 la norma que busca sacar los \u201cd\u00f3lares del colch\u00f3n\u201d"},"content":{"rendered":"<div class=\"ai-tools\"><button type=\"button\" class=\"ai-tools-item\" aria-pressed=\"false\" aria-busy=\"true\" disabled id=\"ai-tool-listen\"><span class=\"ai-tools-icon\"><svg width=\"16\" height=\"16\" viewbox=\"0 0 16 16\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M14.99 9.22417C14.89 8.65466 14.5799 8.25501 14.0497 8.0352C14.0096 8.01522 13.9696 7.94528 13.9696 7.90532C13.9196 6.81627 13.6395 5.79716 13.0493 4.86797C12.0589 3.28934 10.6484 2.3102 8.80779 2.06042C6.8771 1.80064 5.1965 2.38014 3.81601 3.76893C2.69561 4.89794 2.10539 6.28673 2.04537 7.89533C2.04537 7.97526 2.01536 8.00523 1.94534 8.0352C1.35513 8.29498 1.03501 8.77456 1.01501 9.42399C0.994998 10.4731 0.994998 11.5222 1.01501 12.5712C1.02501 13.2507 1.53519 13.8701 2.19543 13.96C2.64559 14.02 3.10575 13.97 3.58592 13.97V13.8102C3.58592 11.9818 3.58592 10.1434 3.58592 8.31496C3.58592 7.93529 3.61593 7.54563 3.69596 7.16596C3.88603 6.2068 4.34619 5.38751 5.06645 4.73808C6.21686 3.69899 7.55734 3.34929 9.05788 3.71897C10.2483 4.00872 11.1486 4.7181 11.7889 5.78716C12.259 6.56648 12.4291 7.42573 12.4291 8.32495C12.4291 10.1534 12.4291 11.9918 12.4291 13.8301V14C12.8492 14 13.2494 14 13.6495 14C14.0497 13.99 14.3698 13.8002 14.6299 13.5004C14.8299 13.2706 14.93 12.9909 15 12.6911V9.29411C15 9.29411 14.98 9.26413 14.98 9.24415L14.99 9.22417Z\" fill=\"#e46211\"><\/path><path d=\"M5.08646 8.4948C5.04645 8.18507 4.74634 7.98525 4.45623 8.06518C4.21615 8.13512 4.0761 8.32495 4.0761 8.60471C4.0761 9.40401 4.0761 10.2133 4.0761 11.0126C4.0761 11.8119 4.0761 12.6312 4.0761 13.4505C4.0761 13.8401 4.44623 14.0899 4.78635 13.9401C5.03644 13.8301 5.10647 13.6203 5.10647 13.3606C5.10647 11.8019 5.10647 10.2333 5.10647 8.67464C5.10647 8.6147 5.10647 8.55475 5.09646 8.4948H5.08646Z\" fill=\"#e46211\"><\/path><path d=\"M11.2587 8.08516C11.0386 8.16509 10.9185 8.36492 10.9185 8.66465C10.9185 10.2333 10.9185 11.8119 10.9185 13.3805C10.9185 13.4405 10.9185 13.4904 10.9285 13.5504C10.9586 13.7902 11.1686 13.98 11.4087 13.99C11.7188 14 11.9489 13.7802 11.9489 13.4405C11.9489 12.6412 11.9489 11.8319 11.9489 11.0326V10.1933C11.9489 9.65379 11.9489 9.10427 11.9489 8.56474C11.9489 8.19506 11.5888 7.95527 11.2587 8.08516Z\" fill=\"#e46211\"><\/path><\/svg><\/span><span class=\"ai-tools-label\">Escuchar<\/span><\/button><button type=\"button\" class=\"ai-tools-item\" aria-pressed=\"false\" aria-busy=\"true\" disabled id=\"ai-tool-keypoints\"><span class=\"ai-tools-icon\"><svg width=\"16\" height=\"16\" viewbox=\"0 0 16 16\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M5.99679 1H12.4609C13.0887 1 13.6 1.52731 13.6 2.17489V13.8251C13.6 14.4727 13.0887 15 12.4609 15H3.53913C2.91126 15 2.39999 14.4727 2.39999 13.8251V9.19802V4.57092L5.99679 1Z\" stroke=\"#e46211\" stroke-width=\"1.2\" stroke-miterlimit=\"10\"><\/path><path d=\"M2.39999 5.38502H6.94416V3.94555V1\" stroke=\"#e46211\" stroke-width=\"1.2\" stroke-miterlimit=\"10\"><\/path><path d=\"M10.491 12.2L5.50657 12.2C5.32834 12.2 5.2037 11.8667 5.20008 11.517C5.19587 11.1484 5.32111 10.8 5.50657 10.8L10.4813 10.8C10.6632 10.8 10.795 11.105 10.7998 11.4804C10.8047 11.8341 10.6842 12.2 10.491 12.2Z\" fill=\"#e46211\"><\/path><path d=\"M10.491 9.4L5.50657 9.4C5.32834 9.4 5.2037 9.0666 5.20008 8.71694C5.19587 8.34831 5.32111 8 5.50657 8L10.4813 8C10.6632 8 10.795 8.30494 10.7998 8.68035C10.8047 9.03408 10.6842 9.4 10.491 9.4Z\" fill=\"#e46211\"><\/path><\/svg><\/span><span class=\"ai-tools-label\">Puntos clave<\/span><\/button><button type=\"button\" class=\"ai-tools-item\" aria-pressed=\"false\" aria-busy=\"true\" disabled id=\"ai-tool-summary\"><span class=\"ai-tools-icon\"><svg width=\"16\" height=\"16\" viewbox=\"0 0 16 16\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M10.1798 2.50989H2.00488C1.45082 2.50989 0.999667 2.97515 0.999667 3.54653V13.8259C0.999667 14.3973 1.45082 14.8626 2.00488 14.8626H9.87772C10.4318 14.8626 10.8829 14.3973 10.8829 13.8259V9.74329V8.13118\" stroke=\"#e46211\" stroke-width=\"1.5\" stroke-miterlimit=\"10\"><\/path><path d=\"M10.1892 0.937134C10.6648 0.938475 11.1562 1.16366 11.4167 1.62561C11.55 1.86167 11.6275 2.09395 11.6863 2.31506C11.7155 2.42487 11.7409 2.53449 11.7654 2.63831C11.7901 2.74317 11.8143 2.84342 11.8425 2.94202C11.9524 3.32501 12.1244 3.68637 12.6199 4.0387C12.813 4.1759 13.0533 4.26585 13.323 4.34534C13.5791 4.42077 13.8884 4.49238 14.1492 4.58362C14.4177 4.6776 14.6844 4.80688 14.8826 5.02698C15.086 5.25292 15.1994 5.55472 15.2 5.95667C15.2005 6.36975 15.0629 6.67221 14.8289 6.89612C14.6041 7.11103 14.3039 7.24024 14.0056 7.34241C13.8552 7.39392 13.6973 7.44108 13.5447 7.48792C13.3904 7.53527 13.2391 7.5828 13.0935 7.63733C12.801 7.74696 12.5446 7.87952 12.3503 8.07385C12.0286 8.39622 11.9022 8.69439 11.8142 9.0094C11.7284 9.31674 11.669 9.70188 11.4919 10.0973C11.021 11.1507 9.52066 11.2437 8.96753 10.2555L8.91675 10.1569C8.78168 9.86581 8.70167 9.59099 8.63452 9.34045C8.56606 9.08502 8.51334 8.86637 8.43335 8.65979C8.3555 8.45883 8.25391 8.27717 8.09253 8.10901C7.93025 7.94001 7.69993 7.776 7.35522 7.62073H7.35425C7.21051 7.55596 7.0298 7.5073 6.82104 7.45471C6.61857 7.40371 6.39051 7.3487 6.17847 7.27405C5.75409 7.12455 5.32309 6.86818 5.22729 6.30334C5.147 5.82785 5.20205 5.46325 5.37769 5.1842C5.55162 4.90818 5.8236 4.74853 6.1062 4.63733C6.38303 4.52841 6.70997 4.45202 6.99292 4.36975C7.28806 4.28393 7.55375 4.18824 7.76538 4.03772L7.93726 3.90491C8.30541 3.59437 8.45094 3.27848 8.54761 2.94592C8.60838 2.73677 8.64117 2.55614 8.70288 2.32092C8.76088 2.09995 8.83661 1.86635 8.96655 1.62756L9.073 1.4635C9.34447 1.10658 9.7727 0.936014 10.1892 0.937134ZM10.1785 3.151C9.91182 3.94374 9.55711 4.56476 9.04956 5.04163C8.6241 5.44134 8.10162 5.72923 7.45972 5.93909C8.77264 6.36001 9.87121 7.38936 10.2097 8.74377C10.4707 7.9695 10.8197 7.33816 11.3201 6.85217C11.7453 6.43925 12.271 6.142 12.9216 5.94495C11.6239 5.4965 10.5274 4.50683 10.1785 3.151Z\" fill=\"#e46211\" stroke=\"var(--gray-10)\" stroke-width=\"0.4\"><\/path><\/svg><\/span><span class=\"ai-tools-label\">Resumen<\/span><\/button><\/div>\n<div class=\"visual__image image-initial-width\"><picture><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/SM2UHHIGM5GO3OXDFEQP3L2HXU.png?auth=575afdce3512ac034e49fa157d19654d206056df6e460da2b9b21bf94fce8451&amp;smart=true&amp;width=992&amp;height=661&amp;quality=85\" media=\"(min-width: 1000px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/SM2UHHIGM5GO3OXDFEQP3L2HXU.png?auth=575afdce3512ac034e49fa157d19654d206056df6e460da2b9b21bf94fce8451&amp;smart=true&amp;width=768&amp;height=512&amp;quality=85\" media=\"(min-width: 768px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/SM2UHHIGM5GO3OXDFEQP3L2HXU.png?auth=575afdce3512ac034e49fa157d19654d206056df6e460da2b9b21bf94fce8451&amp;smart=true&amp;width=577&amp;height=385&amp;quality=85\" media=\"(min-width: 580px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/SM2UHHIGM5GO3OXDFEQP3L2HXU.png?auth=575afdce3512ac034e49fa157d19654d206056df6e460da2b9b21bf94fce8451&amp;smart=true&amp;width=420&amp;height=280&amp;quality=85\" media=\"(min-width: 350px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/SM2UHHIGM5GO3OXDFEQP3L2HXU.png?auth=575afdce3512ac034e49fa157d19654d206056df6e460da2b9b21bf94fce8451&amp;smart=true&amp;width=350&amp;height=233&amp;quality=85\" media=\"(min-width: 80px)\"><\/source><img alt=\"Manos de dos personas contando billetes de d\u00f3lares y pesos argentinos sobre un escritorio con calculadora y planillas de papel.\" class=\"global-image\" decoding=\"async\" fetchpriority=\"high\" height=\"1024\" loading=\"eager\" src=\"https:\/\/www.infobae.com\/resizer\/v2\/SM2UHHIGM5GO3OXDFEQP3L2HXU.png?auth=575afdce3512ac034e49fa157d19654d206056df6e460da2b9b21bf94fce8451&amp;smart=true&amp;width=350&amp;height=233&amp;quality=85\" width=\"1536\"><\/picture><\/div>\n<div class=\"sharebar-container display_flex sharebar-new\" style=\"opacity:1\">\n<div class=\"share-bar-article-date-container \"><span class=\"sharebar-article-date\">09 Oct, 2026 06:19 a. m. EST<\/span><\/div>\n<div class=\"sharebar-buttons-container display_flex\">\n<div aria-label=\"Guardar\" class=\"sharebar-buttons button-save\" role=\"button\" tabindex=\"0\"><svg width=\"9\" height=\"12\" viewbox=\"0 0 8 10\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"saved-icon saved\"><path d=\"M6.64286 0.5V9.31687L4.1116 7.16407L4.11106 7.16361C3.79894 6.89891 3.34392 6.89891 3.03179 7.16361L3.03126 7.16407L0.5 9.31687V0.5H6.64286Z\"><\/path><\/svg><span class=\"buttons-save-text\">Guardar<\/span><\/div>\n<div class=\"sharebar-buttons-separator\"><\/div>\n<p><button class=\"sharemenu-buttons display_flex\" aria-label=\"Compartir en Telegram\"><svg width=\"38\" height=\"38\" viewbox=\"0 0 38 38\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><rect x=\"0.5\" y=\"0.5\" width=\"37\" height=\"37\" rx=\"18.5\" fill=\"white\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"37\" height=\"37\" rx=\"18.5\" stroke=\"#C2C2C2\"><\/rect><path d=\"M24.9696 12.5511L10.3405 18.0494C10.0623 18.151 9.92701 18.4484 10.0398 18.7168C10.0999 18.8619 10.2277 18.9779 10.3856 19.0214L14.1068 20.0805L15.4975 24.3312C15.6028 24.6576 15.9636 24.839 16.2944 24.7374C16.3921 24.7084 16.4823 24.6504 16.5575 24.5778L18.482 22.6846L22.2558 25.354C22.6091 25.6006 23.0977 25.5281 23.3533 25.1872C23.421 25.1001 23.4661 24.9986 23.4887 24.897L25.9845 13.3707C26.0672 12.979 25.8116 12.5946 25.4056 12.5148C25.2628 12.4858 25.1124 12.5003 24.9771 12.5511M23.1429 15.1116L16.347 20.9147C16.2793 20.9727 16.2342 21.0525 16.2267 21.1395L15.9636 23.381C15.9636 23.4172 15.926 23.4462 15.8884 23.439C15.8583 23.439 15.8358 23.4172 15.8283 23.3955L14.7533 20.0442C14.7007 19.8919 14.7683 19.7251 14.9111 19.638L22.9399 14.836C23.0226 14.7852 23.1353 14.8142 23.1804 14.894C23.2255 14.9666 23.2105 15.0536 23.1504 15.1116\" fill=\"#555555\"><\/path><\/svg><\/button><button class=\"sharemenu-buttons display_flex\" aria-label=\"Compartir en Linkedin\"><svg width=\"38\" height=\"38\" viewbox=\"0 0 38 38\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><rect x=\"0.5\" y=\"0.5\" width=\"37\" height=\"37\" rx=\"18.5\" fill=\"white\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"37\" height=\"37\" rx=\"18.5\" stroke=\"#C2C2C2\"><\/rect><path d=\"M16.5556 27V16.2231H19.963V17.6949C20.0185 17.6368 20.0648 17.5787 20.1111 17.5206C20.8611 16.349 22.2037 15.739 23.537 15.981C25.3889 16.1359 26.8426 17.7046 26.9259 19.6411C26.9722 20.0478 27 20.4641 27 20.8708C27 22.817 27 24.7633 27 26.7095V26.9806H23.5741V26.6805C23.5741 24.8892 23.5741 23.0882 23.5741 21.2969C23.5741 20.8805 23.5278 20.4545 23.4259 20.0478C23.1945 19.1279 22.2963 18.5663 21.4074 18.8084C21.2037 18.8665 21 18.9633 20.8333 19.0989C20.3333 19.4281 20.0185 19.9897 19.9907 20.6094C19.9722 21.1419 19.9722 21.6842 19.9722 22.2167V26.9903H16.5648L16.5556 27ZM11.2222 27V16.2037H11.7407C12.6204 16.2037 13.5 16.2037 14.3796 16.2037C14.5833 16.2037 14.6482 16.2328 14.6482 16.4748V26.9903H11.2222V27ZM11.0093 12.8825C11.0093 11.8465 11.8055 11.0041 12.787 11.0041C12.8426 11.0041 12.8982 11.0041 12.9537 11.0041C13.9445 10.9363 14.7963 11.7206 14.8611 12.7567C14.8611 12.7954 14.8611 12.8438 14.8611 12.8825C14.8426 13.9283 14.0278 14.761 13.0278 14.7416C12.9907 14.7416 12.9537 14.7416 12.9259 14.7416H12.9074C11.9259 14.8191 11.0741 14.0445 11 13.0181C11 12.9697 11 12.931 11 12.8825H11.0093Z\" fill=\"#555555\"><\/path><\/svg><\/button><button class=\"sharemenu-buttons display_flex\" aria-label=\"Compartir en Twitter\"><svg width=\"38\" height=\"38\" viewbox=\"0 0 38 38\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><rect x=\"0.5\" y=\"0.5\" width=\"37\" height=\"37\" rx=\"18.5\" fill=\"white\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"37\" height=\"37\" rx=\"18.5\" stroke=\"#C2C2C2\"><\/rect><path d=\"M11.0391 11L17.2165 19.8249L11 27H12.399L17.8415 20.7182L22.2389 27H27L20.475 17.6786L26.2613 11H24.8623L19.85 16.7855L15.8001 11H11.0391ZM13.0965 12.101H15.2838L24.9423 25.8987H22.7551L13.0965 12.101Z\" fill=\"#555555\"><\/path><\/svg><\/button><button class=\"sharemenu-buttons display_flex\" aria-label=\"Compartir en Facebook\"><svg width=\"38\" height=\"38\" viewbox=\"0 0 38 38\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><rect x=\"0.5\" y=\"0.5\" width=\"37\" height=\"37\" rx=\"18.5\" fill=\"white\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"37\" height=\"37\" rx=\"18.5\" stroke=\"#C2C2C2\"><\/rect><path d=\"M17.3544 26.9921V18.9235H15V16.3346H17.3544V16.0805C17.3544 15.3816 17.3291 14.6748 17.3882 13.976C17.3882 12.8642 18.0633 11.8556 19.1266 11.3712C19.5232 11.1965 19.9452 11.0853 20.3755 11.0376C21.2532 10.9741 22.1308 10.99 23 11.0932V13.4201H22.7722C22.2743 13.4201 21.7848 13.4201 21.2869 13.436C20.73 13.4042 20.2489 13.8013 20.2152 14.3254C20.2152 14.373 20.2152 14.4128 20.2152 14.4604C20.1983 15.0481 20.2152 15.6357 20.2152 16.2234C20.2152 16.2552 20.2152 16.2949 20.2321 16.3267H22.9409C22.8228 17.2082 22.7046 18.0579 22.5865 18.9315H20.2236V27H17.3629L17.3544 26.9921Z\" fill=\"#555555\"><\/path><\/svg><\/button><button class=\"sharemenu-buttons display_flex\" aria-label=\"Compartir en Whatsapp\"><svg width=\"38\" height=\"38\" viewbox=\"0 0 38 38\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><rect x=\"0.5\" y=\"0.5\" width=\"37\" height=\"37\" rx=\"18.5\" fill=\"white\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"37\" height=\"37\" rx=\"18.5\" stroke=\"#C2C2C2\"><\/rect><path d=\"M21.2863 19.9439C21.0997 19.8551 20.9664 19.9262 20.8419 20.0861C20.6731 20.3261 20.4687 20.5483 20.2909 20.7794C20.1665 20.9393 20.0243 20.9749 19.8376 20.8949C18.6645 20.4239 17.7757 19.6506 17.1269 18.5841C17.0292 18.4242 17.038 18.2997 17.1536 18.1575C17.3225 17.9531 17.4824 17.7576 17.6157 17.5354C17.678 17.4287 17.7135 17.2599 17.678 17.1532C17.4735 16.6111 17.2425 16.0867 17.0114 15.5535C16.9669 15.4557 16.8781 15.3313 16.7892 15.3224C16.4248 15.2602 16.0426 15.1891 15.7316 15.4912C15.1094 16.0778 14.8784 16.7977 15.0383 17.6243C15.1805 18.3619 15.5983 18.9663 16.0426 19.5618C16.887 20.6638 17.8646 21.6237 19.1622 22.1925C19.7932 22.4769 20.4331 22.7613 21.1441 22.7613C21.2685 22.7613 21.393 22.7613 21.5085 22.7346C22.4506 22.5391 23.1172 22.0058 23.0816 21.0193C23.0816 20.9216 23.0194 20.7794 22.9483 20.7438C22.3973 20.4594 21.8462 20.2017 21.2863 19.9439Z\" fill=\"#555555\"><\/path><path d=\"M26.9482 17.8724C26.3972 13.4642 22.1401 10.3447 17.7229 11.1179C12.6481 11.9977 9.71521 17.2859 11.6883 21.9963C12.1948 22.6629 12.0615 23.3472 11.8216 24.0849C11.5105 25.027 11.2794 26.0046 11.0039 27C11.1194 26.9733 11.1994 26.9644 11.2794 26.9378C12.5059 26.6178 13.7324 26.3068 14.9411 25.9868C15.1544 25.9335 15.3144 25.9602 15.5099 26.0579C17.1719 26.8667 18.9227 27.0978 20.718 26.7067C24.833 25.7913 27.4548 22.0496 26.9305 17.8902L26.9482 17.8724ZM20.0515 25.4624C18.4784 25.7113 17.003 25.3913 15.6166 24.6003C15.5099 24.5381 15.3411 24.5115 15.2077 24.547C14.4612 24.7248 13.7146 24.9292 12.9147 25.1336C13.1192 24.3693 13.3058 23.6672 13.5102 22.9473C13.5635 22.7606 13.5369 22.6273 13.4391 22.4673C11.0039 18.5479 13.1014 13.5442 17.6163 12.5043C21.2868 11.6511 25.0285 14.1841 25.5884 17.908C26.1395 21.5519 23.6954 24.8936 20.0515 25.4624Z\" fill=\"#555555\"><\/path><\/svg><\/button><\/div>\n<\/div>\n<p class=\"paragraph\" data-paragraph-number=\"1\">El Gobierno public\u00f3 en el Bolet\u00edn Oficial la reglamentaci\u00f3n de la ley 27.826, conocida como<b> Inocencia Fiscal II<\/b>, que establece reglas para la declaraci\u00f3n jurada simplificada del Impuesto a las Ganancias, reduce multas formales para determinados contribuyentes, en especial mipymes.<\/p>\n<div class=\"marfeel-recommender marfeel-recommender-1\"><\/div>\n<p class=\"paragraph\" data-paragraph-number=\"2\">La reglamentaci\u00f3n era esperada por los contadores para poder asesorar a sus clientes interesados en acceder a sus beneficios. La intenci\u00f3n del Gobierno con la norma, tras el escaso \u00e9xito de la primera ley de Inocencia Fiscal, es dar un marco de mayor seguridad jur\u00eddica a los contribuyentes para que saquen los \u201cd\u00f3lares del colch\u00f3n\u201d, los aporten al sector formal de la econom\u00eda y eso ayude a la reactivaci\u00f3n.<\/p>\n<div class=\"inline ad-wrapper dfpAd ad-inline ad-text ad-component-container\" style=\"--ad-shell-height:250px;--ad-shell-width:300px\" data-ad-wrapper=\"arcad\" data-ad-type=\"inline\" data-ad-slot=\"infobae\/economia\/nota\/inline\" data-ad-container=\"dfp\" data-ad-slot-name=\"infobae\/economia\/nota\/inline\">\n<p class=\"ad-shell-label\">PUBLICIDAD<\/p>\n<div id=\"infobae\/economia\/nota\/inline\" class=\"infobae\/economia\/nota\/inline arcad ad-slot-node ad-slot-node--boxed\" data-ad-slot-id=\"infobae\/economia\/nota\/inline\"><\/div>\n<\/div>\n<p class=\"paragraph\" data-paragraph-number=\"3\">Entre otras disposiciones, dispuso que las micro, peque\u00f1as y medianas empresas, junto con personas humanas, sucesiones indivisas y entidades sin fines de lucro que no sean Grandes Contribuyentes Nacionales, recibir\u00e1n una reducci\u00f3n autom\u00e1tica de <b>25%<\/b> <b>en las multas previstas por incumplimientos formales en la ley de procedimiento tributario<\/b>.<\/p>\n<div class=\"marfeel-recommender marfeel-recommender-3\"><\/div>\n<p class=\"paragraph\" data-paragraph-number=\"4\">La reducci\u00f3n alcanza las sanciones por falta de presentaci\u00f3n de declaraciones juradas, incumplimiento de requerimientos de informaci\u00f3n y otras infracciones formales incluidas en los art\u00edculos 38 y 39 de la ley 11.683. El beneficio no se aplicar\u00e1 a los contribuyentes que tengan la categor\u00eda de Grandes Contribuyentes Nacionales de acuerdo con la normativa de la <b>ARCA<\/b>.<\/p>\n<div class=\"inline_2 ad-wrapper dfpAd ad-inline ad-text ad-component-container\" style=\"--ad-shell-height:250px;--ad-shell-width:300px\" data-ad-wrapper=\"arcad\" data-ad-type=\"inline_2\" data-ad-slot=\"infobae\/economia\/nota\/inline_2\" data-ad-container=\"dfp\" data-ad-slot-name=\"infobae\/economia\/nota\/inline_2\">\n<p class=\"ad-shell-label\">PUBLICIDAD<\/p>\n<div id=\"infobae\/economia\/nota\/inline_2\" class=\"infobae\/economia\/nota\/inline_2 arcad ad-slot-node ad-slot-node--boxed\" data-ad-slot-id=\"infobae\/economia\/nota\/inline_2\"><\/div>\n<\/div>\n<h2 class=\"text-align-left vertical-align-top line-height-100 header headline-class-h2 headline\" id=\"multas-reducidas-y-nuevos-criterios-para-ganancias\">Multas reducidas y nuevos criterios para Ganancias<\/h2>\n<p class=\"paragraph\" data-paragraph-number=\"5\">La ley cre\u00f3 adem\u00e1s un r\u00e9gimen especial que reduce en <b>50%<\/b> las multas formales cometidas antes de su entrada en vigencia, siempre que no est\u00e9n firmes o, aun si lo est\u00e1n, que permanezcan impagas. El beneficio comprende obligaciones vencidas desde la vigencia de la ley 27.799.<\/p>\n<div class=\"marfeel-recommender marfeel-recommender-5\"><\/div>\n<p class=\"paragraph\" data-paragraph-number=\"6\">Para acceder a esa rebaja, el contribuyente deber\u00e1 cumplir la obligaci\u00f3n formal que origin\u00f3 la infracci\u00f3n antes de adherir o en el mismo momento. La aceptaci\u00f3n implica allanarse sin condiciones al reclamo fiscal por la parte no reducida, renunciar a acciones y derechos vinculados con la sanci\u00f3n y asumir costas y gastos judiciales si correspondiera.<\/p>\n<div class=\"ad_1 ad-wrapper dfpAd ad-1-al-6 ad-text ad-component-container\" style=\"--ad-shell-height:250px;--ad-shell-width:300px\" data-ad-wrapper=\"arcad\" data-ad-type=\"ad_1\" data-ad-slot=\"infobae\/economia\/nota\/ad_1\" data-ad-container=\"dfp\" data-ad-slot-name=\"infobae\/economia\/nota\/ad_1\">\n<p class=\"ad-shell-label\">PUBLICIDAD<\/p>\n<div id=\"infobae\/economia\/nota\/ad_1\" class=\"infobae\/economia\/nota\/ad_1 arcad ad-slot-node ad-slot-node--boxed\" data-ad-slot-id=\"infobae\/economia\/nota\/ad_1\"><\/div>\n<\/div>\n<p class=\"paragraph\" data-paragraph-number=\"7\">La reducci\u00f3n no habilitar\u00e1 la devoluci\u00f3n de importes abonados antes de la vigencia de la norma. La ARCA deber\u00e1 dictar las disposiciones operativas y adaptar sus sistemas inform\u00e1ticos dentro de los 30 d\u00edas posteriores a la publicaci\u00f3n.<\/p>\n<p class=\"paragraph\" data-paragraph-number=\"8\">Tambi\u00e9n se modific\u00f3 el r\u00e9gimen de declaraci\u00f3n jurada simplificada del Impuesto a las Ganancias para personas humanas y sucesiones indivisas residentes en el pa\u00eds. La adhesi\u00f3n podr\u00e1 ejercerse para per\u00edodos fiscales iniciados desde el 1 de enero de 2025.<\/p>\n<div id=\"fusion-static-enter:raw_html_raw_html10\" style=\"display:none\" data-fusion-component=\"raw_html_raw_html10\"><\/div>\n<div class=\"rawHTML raw_html \">\n<p><meta http-equiv=\"content-type\" content=\"text\/html; charset=UTF-8\"><br \/>\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1\"><\/p>\n<style>\n.container-video {\n  position: relative;\n  width: 100%;\n  overflow: hidden;\n  padding-top: 2%;\n}\n.responsive-iframe-video {\n  position: absolute;\n  top: 0;\n  left: 0;\n  bottom: 0;\n  right: 0;\n  width: 100%;\n  height: 100%;\n  border: none;\n}\n<\/style>\n<p><script>(window.BOOMR_mq=window.BOOMR_mq||[]).push([\"addVar\",{\"rua.upush\":\"false\",\"rua.cpush\":\"true\",\"rua.upre\":\"false\",\"rua.cpre\":\"true\",\"rua.uprl\":\"false\",\"rua.cprl\":\"false\",\"rua.cprf\":\"false\",\"rua.trans\":\"SJ-36ba4e80-9d9f-4ed5-9dc1-f19928256e08\",\"rua.cook\":\"false\",\"rua.ims\":\"false\",\"rua.ufprl\":\"false\",\"rua.cfprl\":\"true\",\"rua.isuxp\":\"false\",\"rua.texp\":\"norulematch\",\"rua.ceh\":\"false\",\"rua.ueh\":\"false\",\"rua.ieh.st\":\"0\"}]);<\/script><br \/>\n                                <script>!function(e){var n=\"https:\/\/s.go-mpulse.net\/boomerang\/\";if(\"False\"==\"True\")e.BOOMR_config=e.BOOMR_config||{},e.BOOMR_config.PageParams=e.BOOMR_config.PageParams||{},e.BOOMR_config.PageParams.pci=!0,n=\"https:\/\/s2.go-mpulse.net\/boomerang\/\";if(window.BOOMR_API_key=\"C7HNE-7B57D-WM7L2-K2VFG-FX3EW\",function(){function e(){if(!i){var e=document.createElement(\"script\");e.id=\"boomr-scr-as\",e.src=window.BOOMR.url,e.async=!0,o.parentNode.appendChild(e),i=!0}}function t(e){i=!0;var n,t,a,r,d=document,O=window;if(window.BOOMR.snippetMethod=e?\"if\":\"i\",t=function(e,n){var t=d.createElement(\"script\");t.id=n||\"boomr-if-as\",t.src=window.BOOMR.url,BOOMR_lstart=(new Date).getTime(),e=e||d.body,e.appendChild(t)},!window.addEventListener&&window.attachEvent&&navigator.userAgent.match(\/MSIE [67]\\.\/))return window.BOOMR.snippetMethod=\"s\",void t(o.parentNode,\"boomr-async\");a=document.createElement(\"IFRAME\"),a.src=\"https:\/\/www.infobae.com\/economia\/2026\/10\/09\/el-gobierno-reglamento-la-ley-de-inocencia-fiscal-ii-como-se-aplicara-la-norma-que-busca-sacar-los-dolares-del-colchon\/about:blank\",a.title=\"\",a.role=\"presentation\",a.loading=\"eager\",r=(a.frameElement||a).style,r.width=0,r.height=0,r.border=0,r.display=\"none\",o.parentNode.appendChild(a);try{O=a.contentWindow,d=O.document.open()}catch(_){n=document.domain,a.src=\"javascript:var d=document.open();d.domain='\"+n+\"';void(0);\",O=a.contentWindow,d=O.document.open()}if(n)d._boomrl=function(){this.domain=n,t()},d.write(\"<bo\"+\"dy onload='document._boomrl();'>\");else if(O._boomrl=function(){t()},O.addEventListener)O.addEventListener(\"load\",O._boomrl,!1);else if(O.attachEvent)O.attachEvent(\"onload\",O._boomrl);d.close()}function a(e){window.BOOMR_onload=e&&e.timeStamp||(new Date).getTime()}if(!window.BOOMR||!window.BOOMR.version&&!window.BOOMR.snippetExecuted){window.BOOMR=window.BOOMR||{},window.BOOMR.snippetStart=(new Date).getTime(),window.BOOMR.snippetExecuted=!0,window.BOOMR.snippetVersion=12,window.BOOMR.url=n+\"C7HNE-7B57D-WM7L2-K2VFG-FX3EW\";var o=document.currentScript||document.getElementsByTagName(\"script\")[0],i=!1,r=document.createElement(\"link\");if(r.relList&&\"function\"==typeof r.relList.supports&&r.relList.supports(\"preload\")&&\"as\"in r)window.BOOMR.snippetMethod=\"p\",r.href=window.BOOMR.url,r.rel=\"preload\",r.as=\"script\",r.addEventListener(\"load\",e),r.addEventListener(\"error\",function(){t(!0)}),setTimeout(function(){if(!i)t(!0)},3e3),BOOMR_lstart=(new Date).getTime(),o.parentNode.appendChild(r);else t(!1);if(window.addEventListener)window.addEventListener(\"load\",a,!1);else if(window.attachEvent)window.attachEvent(\"onload\",a)}}(),\"\".length>0)if(e&&\"performance\"in e&&e.performance&&\"function\"==typeof e.performance.setResourceTimingBufferSize)e.performance.setResourceTimingBufferSize();!function(){if(BOOMR=e.BOOMR||{},BOOMR.plugins=BOOMR.plugins||{},!BOOMR.plugins.AK){var n=\"true\"==\"true\"?1:0,t=\"\",a=\"jjisrbyxfwwti2wiyv7q-f-aa927d359-clientnsv4-s.akamaihd.net\",o=\"false\"==\"true\"?2:1,i={\"ak.v\":\"41\",\"ak.cp\":\"619111\",\"ak.ai\":parseInt(\"650669\",10),\"ak.ol\":\"0\",\"ak.cr\":1,\"ak.ipv\":4,\"ak.proto\":\"h2\",\"ak.rid\":\"22c65705\",\"ak.r\":38541,\"ak.a2\":n,\"ak.m\":\"dscr\",\"ak.n\":\"ff\",\"ak.cport\":44202,\"ak.gh\":\"23.32.154.52\",\"ak.quicv\":\"\",\"ak.tlsv\":\"tls1.3\",\"ak.0rtt\":\"\",\"ak.0rtt.ed\":\"\",\"ak.csrc\":\"-\",\"ak.acc\":\"\",\"ak.t\":\"1791542655\",\"ak.ak\":\"hOBiQwZUYzCg5VSAfCLimQ==\/aXYyzJVmvG4PjZjHEw9P+mhle9r6D+EcPZsHZqZLRyeMUAcq2St8pTMuhSbwGlVqhxFRtf9QCMtvLTMhL0+nM9bIyoMbSumU6ZMRAnmtRY7H8r8MezipRzYTg1yjCEJve2Jx6aj19SPQjGI0vUFwGhNSOrayEOJILwbvMsvDB7qH22bvuwHr7+5Lw5i5ZCj4q0hoAB9Au6B5c5YedRRwomigiwNvFY02In2DMT\/astZNqPqkwQpG6F4HVhgEqnfRrnbVcmcW+J4Hj4kvU\/dsZK8CiMzouWVeg0nv585Txqwylai0kmUtlsQO3jBSqcmpf35GAm1ZSJbHTT\/Wy3\/UQaOnaEQeJ\/xtdcBfeoSfw1atJLlrAZQcRECJBMijgppgB5sZPLF6s1gxVbD7hDkEIMgzHQeCOMCvaGqILsqwOE=\",\"ak.pv\":\"152\",\"ak.dpoabenc\":\"\",\"ak.tf\":o};if(\"\"!==t)i[\"ak.ruds\"]=t;var r={i:!1,av:function(n){var t=\"http.initiator\";if(n&&(!n[t]||\"spa_hard\"===n[t]))i[\"ak.feo\"]=void 0!==e.aFeoApplied?1:0,BOOMR.addVar(i)},rv:function(){var e=[\"ak.cport\",\"ak.cr\",\"ak.csrc\",\"ak.gh\",\"ak.ipv\",\"ak.m\",\"ak.n\",\"ak.ol\",\"ak.proto\",\"ak.quicv\",\"ak.tlsv\",\"ak.0rtt\",\"ak.0rtt.ed\",\"ak.r\",\"ak.acc\",\"ak.t\",\"ak.tf\"];BOOMR.removeVar(e)}};BOOMR.plugins.AK={akVars:i,akDNSPreFetchDomain:a,init:function(){if(!r.i){var e=BOOMR.subscribe;e(\"before_beacon\",r.av,null,null),e(\"onbeacon\",r.rv,null,null),r.i=!0}return this},is_complete:function(){return!0}}}}()}(window);<\/script><\/p>\n<div class=\"container-video\">\n<p><iframe loading=\"lazy\" src=\"https:\/\/drive.google.com\/file\/d\/14Odgo6sD-ah8qcFs9X2FA1nuZBrAmoI5\/preview\" width=\"100%\" height=\"480\" allow=\"autoplay\"><\/iframe><\/p>\n<\/div>\n<\/div>\n<div id=\"fusion-static-exit:raw_html_raw_html10\" style=\"display:none\" data-fusion-component=\"raw_html_raw_html10\"><\/div>\n<p class=\"paragraph\" data-paragraph-number=\"9\">La condici\u00f3n de <b>residente fiscal<\/b> durante todo el per\u00edodo declarado ser\u00e1 obligatoria, salvo para quienes adhieran por el per\u00edodo fiscal 2025. Si el organismo recaudador detecta que el contribuyente no cumple ese requisito, podr\u00e1 excluirlo del sistema simplificado, fiscalizarlo, determinar de oficio la materia imponible y aplicar las sanciones correspondientes.<\/p>\n<div class=\"ad_2 ad-wrapper dfpAd ad-1-al-6 ad-text ad-component-container\" style=\"--ad-shell-height:250px;--ad-shell-width:300px\" data-ad-wrapper=\"arcad\" data-ad-type=\"ad_2\" data-ad-slot=\"infobae\/economia\/nota\/ad_2\" data-ad-container=\"dfp\" data-ad-slot-name=\"infobae\/economia\/nota\/ad_2\">\n<p class=\"ad-shell-label\">PUBLICIDAD<\/p>\n<div id=\"infobae\/economia\/nota\/ad_2\" class=\"infobae\/economia\/nota\/ad_2 arcad ad-slot-node ad-slot-node--boxed\" data-ad-slot-id=\"infobae\/economia\/nota\/ad_2\"><\/div>\n<\/div>\n<h2 class=\"text-align-left vertical-align-top line-height-100 header headline-class-h2 headline\" id=\"funcionarios-publicos\">Funcionarios p\u00fablicos<\/h2>\n<p class=\"paragraph\" data-paragraph-number=\"10\">Los Grandes Contribuyentes Nacionales y determinados funcionarios p\u00fablicos podr\u00e1n utilizar la modalidad simplificada solo para presentar la declaraci\u00f3n jurada y efectuar el pago en t\u00e9rmino. Esa adhesi\u00f3n no les otorgar\u00e1 las presunciones ni los dem\u00e1s beneficios del r\u00e9gimen.<\/p>\n<p class=\"paragraph\" data-paragraph-number=\"11\">La restricci\u00f3n para funcionarios comprende a <b>quienes ocupen o hayan ocupado en los cinco a\u00f1os previos cargos <\/b>con jerarqu\u00eda no inferior a secretario de Estado, legisladores, concejales, parlamentarios del Mercosur, magistrados judiciales y del Ministerio P\u00fablico, defensores del pueblo, integrantes del Consejo de la Magistratura y miembros de jurados de enjuiciamiento.<\/p>\n<h2 class=\"text-align-left vertical-align-top line-height-100 header headline-class-h2 headline\" id=\"la-carga-probatoria-de-las-diferencias-fiscales\">La carga probatoria de las diferencias fiscales<\/h2>\n<p class=\"paragraph\" data-paragraph-number=\"12\">La norma fij\u00f3 una definici\u00f3n de \u201cdiscrepancia significativa\u201d para evaluar la declaraci\u00f3n simplificada de Ganancias. El criterio se configurar\u00e1 cuando una impugnaci\u00f3n implique un incremento o una reducci\u00f3n de quebrantos de al menos 15% respecto de lo declarado, cuando supere el monto previsto en el R\u00e9gimen Penal Tributario o cuando se detecten comprobantes ap\u00f3crifos e ingresos computados de manera indebida.<\/p>\n<div class=\"ad_3 ad-wrapper dfpAd ad-1-al-6 ad-text ad-component-container\" style=\"--ad-shell-height:250px;--ad-shell-width:300px\" data-ad-wrapper=\"arcad\" data-ad-type=\"ad_3\" data-ad-slot=\"infobae\/economia\/nota\/ad_3\" data-ad-container=\"dfp\" data-ad-slot-name=\"infobae\/economia\/nota\/ad_3\">\n<p class=\"ad-shell-label\">PUBLICIDAD<\/p>\n<div id=\"infobae\/economia\/nota\/ad_3\" class=\"infobae\/economia\/nota\/ad_3 arcad ad-slot-node ad-slot-node--boxed\" data-ad-slot-id=\"infobae\/economia\/nota\/ad_3\"><\/div>\n<\/div>\n<p class=\"paragraph\" data-paragraph-number=\"13\">Sin embargo, <b>una diferencia no ser\u00e1 considerada significativa si no supera un umbral equivalente a 5% del importe establecido por el R\u00e9gimen Penal Tributario<\/b>. Tampoco se tomar\u00e1 en cuenta una rectificativa presentada dentro de los 15 d\u00edas h\u00e1biles posteriores a la notificaci\u00f3n de una liquidaci\u00f3n administrativa o una determinaci\u00f3n de oficio, siempre que se cancelen o regularicen los saldos e intereses.<\/p>\n<p class=\"paragraph\" data-paragraph-number=\"14\">La carga de demostrar la existencia de una diferencia relevante recaer\u00e1 exclusivamente en la Agencia de Recaudaci\u00f3n y Control Aduanero. El organismo solo podr\u00e1 utilizar la informaci\u00f3n declarada por el contribuyente, los datos disponibles en sus sistemas y aquellos aportados por terceros.<\/p>\n<div class=\"ad_4 ad-wrapper dfpAd ad-1-al-6 ad-text ad-component-container\" style=\"--ad-shell-height:250px;--ad-shell-width:300px\" data-ad-wrapper=\"arcad\" data-ad-type=\"ad_4\" data-ad-slot=\"infobae\/economia\/nota\/ad_4\" data-ad-container=\"dfp\" data-ad-slot-name=\"infobae\/economia\/nota\/ad_4\">\n<p class=\"ad-shell-label\">PUBLICIDAD<\/p>\n<div id=\"infobae\/economia\/nota\/ad_4\" class=\"infobae\/economia\/nota\/ad_4 arcad ad-slot-node ad-slot-node--boxed\" data-ad-slot-id=\"infobae\/economia\/nota\/ad_4\"><\/div>\n<\/div>\n<div class=\"visual__image\"><picture><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/R55GDBONZFGLBNJTF56MQY3AEA.png?auth=33987a756efa531259c6fdd3899dd18a3cc4f9dea47054fcbbd31f6a6d20be77&amp;smart=true&amp;width=992&amp;height=661&amp;quality=85\" media=\"(min-width: 1000px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/R55GDBONZFGLBNJTF56MQY3AEA.png?auth=33987a756efa531259c6fdd3899dd18a3cc4f9dea47054fcbbd31f6a6d20be77&amp;smart=true&amp;width=768&amp;height=512&amp;quality=85\" media=\"(min-width: 768px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/R55GDBONZFGLBNJTF56MQY3AEA.png?auth=33987a756efa531259c6fdd3899dd18a3cc4f9dea47054fcbbd31f6a6d20be77&amp;smart=true&amp;width=577&amp;height=385&amp;quality=85\" media=\"(min-width: 580px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/R55GDBONZFGLBNJTF56MQY3AEA.png?auth=33987a756efa531259c6fdd3899dd18a3cc4f9dea47054fcbbd31f6a6d20be77&amp;smart=true&amp;width=420&amp;height=280&amp;quality=85\" media=\"(min-width: 350px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/R55GDBONZFGLBNJTF56MQY3AEA.png?auth=33987a756efa531259c6fdd3899dd18a3cc4f9dea47054fcbbd31f6a6d20be77&amp;smart=true&amp;width=350&amp;height=233&amp;quality=85\" media=\"(min-width: 80px)\"><\/source><img alt=\"Manos de una persona usando una calculadora sobre papeles con gr\u00e1ficos, una lupa, pilas de monedas y una computadora port\u00e1til en un escritorio.\" class=\"global-image\" decoding=\"async\" fetchpriority=\"low\" height=\"1024\" loading=\"lazy\" src=\"https:\/\/www.infobae.com\/resizer\/v2\/R55GDBONZFGLBNJTF56MQY3AEA.png?auth=33987a756efa531259c6fdd3899dd18a3cc4f9dea47054fcbbd31f6a6d20be77&amp;smart=true&amp;width=350&amp;height=233&amp;quality=85\" width=\"1536\"><\/picture><\/div>\n<p class=\"paragraph\" data-paragraph-number=\"15\">Los contribuyentes adheridos deber\u00e1n canalizar sus operaciones mediante medios autorizados por el Banco Central o la Comisi\u00f3n Nacional de Valores (CNV), con cumplimiento v\u00e1lido cuando el sistema financiero formal intervenga en el origen o en el destino de la operaci\u00f3n. Los pagos en efectivo realizados al formalizar escrituras p\u00fablicas sobre derechos reales de inmuebles quedar\u00e1n contemplados dentro de esa exigencia.<\/p>\n<p class=\"paragraph\" data-paragraph-number=\"16\">Hasta el 31 de diciembre de 2027, los fondos utilizados bajo esas condiciones tendr\u00e1n el tratamiento previsto para el r\u00e9gimen simplificado y, a los efectos del impuesto sobre los <b>Bienes Personales<\/b>, se considerar\u00e1n incorporados al patrimonio el d\u00eda en que se concrete la operaci\u00f3n. La constancia de adhesi\u00f3n ser\u00e1 un antecedente favorable para los sujetos obligados a prevenir el lavado de activos, aunque subsistir\u00e1n sus deberes de debida diligencia.<\/p>\n<div class=\"ad_5 ad-wrapper dfpAd ad-1-al-6 ad-text ad-component-container\" style=\"--ad-shell-height:250px;--ad-shell-width:300px\" data-ad-wrapper=\"arcad\" data-ad-type=\"ad_5\" data-ad-slot=\"infobae\/economia\/nota\/ad_5\" data-ad-container=\"dfp\" data-ad-slot-name=\"infobae\/economia\/nota\/ad_5\">\n<p class=\"ad-shell-label\">PUBLICIDAD<\/p>\n<div id=\"infobae\/economia\/nota\/ad_5\" class=\"infobae\/economia\/nota\/ad_5 arcad ad-slot-node ad-slot-node--boxed\" data-ad-slot-id=\"infobae\/economia\/nota\/ad_5\"><\/div>\n<\/div>\n<p class=\"paragraph\" data-paragraph-number=\"17\">La <b>Unidad de Informaci\u00f3n Financiera<\/b> deber\u00e1 emitir la normativa complementaria en un plazo de 15 d\u00edas h\u00e1biles desde la publicaci\u00f3n. Si una impugnaci\u00f3n del r\u00e9gimen simplificado es anulada o revocada por una decisi\u00f3n administrativa o judicial firme favorable al contribuyente, se restablecer\u00e1 la presunci\u00f3n de exactitud y el organismo deber\u00e1 reintegrar los pagos realizados, con intereses, dentro de los 45 d\u00edas h\u00e1biles.<\/p>\n<h2 class=\"text-align-left vertical-align-top line-height-100 header headline-class-h2 headline\" id=\"sanciones-mas-altas-para-empleadores-rurales\">Sanciones m\u00e1s altas para empleadores rurales<\/h2>\n<p class=\"paragraph\" data-paragraph-number=\"18\">La reforma elev\u00f3 las multas por incumplimientos en la registraci\u00f3n de trabajadores rurales ante el <b>Registro Nacional de Trabajadores Rurales y Empleadores<\/b>. Las sanciones se aplicar\u00e1n por falta de inscripci\u00f3n, omisi\u00f3n de registro o informaci\u00f3n del contrato laboral rural.<\/p>\n<div class=\"ad_6 ad-wrapper dfpAd ad-1-al-6 ad-text ad-component-container\" style=\"--ad-shell-height:250px;--ad-shell-width:300px\" data-ad-wrapper=\"arcad\" data-ad-type=\"ad_6\" data-ad-slot=\"infobae\/economia\/nota\/ad_6\" data-ad-container=\"dfp\" data-ad-slot-name=\"infobae\/economia\/nota\/ad_6\">\n<p class=\"ad-shell-label\">PUBLICIDAD<\/p>\n<div id=\"infobae\/economia\/nota\/ad_6\" class=\"infobae\/economia\/nota\/ad_6 arcad ad-slot-node ad-slot-node--boxed\" data-ad-slot-id=\"infobae\/economia\/nota\/ad_6\"><\/div>\n<\/div>\n<p class=\"paragraph\" data-paragraph-number=\"19\">Las infracciones leves, vinculadas con declaraciones inconsistentes, tendr\u00e1n multas de entre $ 120.000 y $ 187.500 por trabajador afectado. Las infracciones graves, por declaraciones falsas, se castigar\u00e1n con montos de entre $ 375.000 y $ 1.500.000.<\/p>\n<p class=\"paragraph\" data-paragraph-number=\"20\">La omisi\u00f3n total de la declaraci\u00f3n del contrato rural ser\u00e1 considerada una infracci\u00f3n muy grave y podr\u00e1 recibir una sanci\u00f3n de entre $ 1.500.000 y <b>$ 7.500.000<\/b> por cada trabajador. Cuando no sea posible individualizar a los afectados, la multa podr\u00e1 aplicarse globalmente por establecimiento.<\/p>\n<p class=\"paragraph\" data-paragraph-number=\"21\">En caso de reincidencia dentro de cinco a\u00f1os, el tope m\u00e1ximo de las infracciones muy graves podr\u00e1 elevarse hasta 50%. Desde el 1 de enero de 2027, las escalas se actualizar\u00e1n todos los a\u00f1os seg\u00fan la variaci\u00f3n anual de la Unidad de Valor Adquisitivo, y el RENATRE deber\u00e1 publicar las tablas vigentes para cada per\u00edodo calendario.<\/p>\n<p class=\"paragraph\" data-paragraph-number=\"22\">Las nuevas sanciones rurales alcanzar\u00e1n a las infracciones cuya constataci\u00f3n material ocurra despu\u00e9s de la entrada en vigor de la ley.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>EscucharPuntos claveResumen 09 Oct, 2026 06:19 a. m. EST Guardar El Gobierno public\u00f3 en el Bolet\u00edn Oficial la reglamentaci\u00f3n de la ley 27.826, conocida como Inocencia Fiscal II, que establece reglas para la declaraci\u00f3n jurada simplificada del Impuesto a las Ganancias, reduce multas formales para determinados contribuyentes, en especial mipymes. La reglamentaci\u00f3n era esperada por [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":26782,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-29812","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/29812","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=29812"}],"version-history":[{"count":0,"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/29812\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=\/wp\/v2\/media\/26782"}],"wp:attachment":[{"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=29812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}