Las facturas apócrifas en el Comercio de Granos. Efectos tributarios de su impugnación por AFIP, a la luz de reciente jurisprudencia de la CSJN
Fecha
2021-04-26
Autores
Goytia, Marisa Daniela
Di Paolo, Horacio
Matich, Cecilia Carolina
Regonat, María Virginia
Ranieri, Rubén Alberto
D’Alleva, Mónica María
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Resumen
No hay dudas en señalar la importancia que tiene la producción primaria de granos y toda la cadena de comercialización vinculada a la misma como sector importante de la economía para nuestro país. Las operaciones comerciales e industriales del mismo se encuentran gravadas, entre otros tributos, con el impuesto a las ganancias y el impuesto al valor agregado, siendo este último uno de los tributos que más incidencia tiene en la participación de la recaudación tributaria nacional. Por tales motivos, el Fisco Nacional despliega sus facultades de verificación y fiscalización sobre toda la cadena de comercialización que involucra a este sector económico.
De esta manera, se detecta el uso de documentación que, si bien cumple con los requisitos de forma establecidos en relación a la emisión de comprobantes, no respalda operaciones que se hayan materializado efectivamente. Es decir, estamos en presencia de una simulación.
Un tema que no cuenta con una postura unánime ni en la doctrina ni en la jurisprudencia, es el destino de las retenciones practicadas originadas en comprobantes apócrifos. A raíz de que recientemente la Corte Suprema de Justicia de la Nación se pronunció sobre este aspecto controvertido, fijando su postura, analizaremos su tratamiento a la luz de esta nueva jurisprudencia, a la vez que estudiaremos el impacto de los hechos tratados en la causa, relativos al impuesto a las ganancias, y al impuesto a las salidas no documentadas. El objetivo del presente trabajo es en una primera instancia, analizar la cronología de los sucesivos fallos en 1º, 2º instancia, dictamen de la Procuración y por último el fallo de la Corte Suprema de Justicia de la Nación, en la causa Compañía Argentina de Granos SA. c/ AFIP (D.G.I.) s/ contencioso administrativo – varios” - CSJN - 11/3/2021. Seguidamente en una segunda parte se trabajará sobre las salidas no documentadas en el impuesto a las ganancias. Para ello, se examinará la normativa vigente, la doctrina y la jurisprudencia aplicable a cada uno de los análisis a desarrollar. Con el pronunciamiento de la Corte se pone fin a un sinnúmero de cuestionamientos referidos a la procedencia del cómputo de las retenciones a favor del agente de retención, cuando se objeta el cómputo del crédito fiscal del impuesto al valor agregado (IVA) de operaciones realizadas con contribuyentes apócrifos o incluidos en la base de contribuyentes no confiables ya que la operación realmente existió, aunque realizada por otro sujeto. En cuanto al tratamiento del fallo desde el Instituto de las salidas no documentadas, la utilización de facturas apócrifas afecta al impuesto a las ganancias, incrementando el monto de sus gastos; produciéndose así una disminución en la carga tributaria del contribuyente. La nueva redacción del artículo 40 de la ley de impuesto a las ganancias, luego de la reforma impositiva del año 2017, a través de la ley 27.430, la cual modifica su redacción por un lado: las erogaciones que “encuadren como apócrifas” y por otro, cuando hace referencia al pago de la tasa del treinta y cinco por ciento (35%) menciona “que se considerará definitivo en sustitución del impuesto que corresponda al beneficiario desconocido u oculto” salda con dicha incorporación, dos discusiones que se vienen dando hace años.
There are no doubts when the importance of primary grain production and it’s marketing chain is pointed out as a fundamental sector of the economy of our country. Its commercial and industrial operations are taxed, among other taxes, with income tax and value added tax, the latter being one of the taxes that has the greatest impact on the participation of national tax collection. For these reasons, the National Treasury deploys its powers of verification and supervision over the entire commercialization chain that involves this economic sector. Consequently, it’s detected that the used documentation, even if it complies with formal requirements established in relation to the issuance of vouchers, does not endorse actually materialized operations. That is to say, we are in the presence of a simulation. An issue that does not have a unanimous position neither in doctrine nor in jurisprudence, is the destination of withholdings originated by apocryphal receipts. As a result of the fact that recently the Supreme Court of Justice of the Nation ruled on this controversial aspect, setting its position, we will analyze its treatment in light of this new jurisprudence, at the same time that we will study the impact of the facts treated in the case, relating to income tax, and tax on undocumented departures. The aim of the present work is in a first instance, to analyze the chronology of the successive rulings in 1º, 2º instance, Procurator’s ruling and then the ruling of the Supreme Court of Justice of the Nation, in the case Compañía Argentina de Granos SA. c / AFIP (D.G.I.) on administrative litigation - various ”- CSJN - 3/11/2021. In a second instance, we will work on the not documented exits in the income tax. For this, we will examine the current regulations, doctrine and applicable jurisprudence to each of the analysis to be carried. With the ruling of the Court, a countless number of questionings regarding the source of computation of the withholdings in favor of the collection agent are put to an end, when the computation of VAT’s tax credit of operations carried out with apocryphal taxpayers or included in the base of unreliable taxpayers, since the operation really existed, although carried out by another subject. Regarding the treatment of the failure from the Institute of the undocumented departures, the use of apocryphal invoices affects the income tax, increasing the expenses’s amount; thus producing a decrease in the taxpayer’s tax burden. The article 40’s new redaction on the income tax law, after 2017’s the tax reform through law 27.430, which modifies its wording: on one hand the expenditures that "frame as apocryphal" and in the other hand, when referring to the payment of the thirty-five percent (35%) rate, mentions “that it will be considered definitive in substitution of the tax that corresponds to the unknown or hidden beneficiary”, discharging with such incorporation two long time discussions.
There are no doubts when the importance of primary grain production and it’s marketing chain is pointed out as a fundamental sector of the economy of our country. Its commercial and industrial operations are taxed, among other taxes, with income tax and value added tax, the latter being one of the taxes that has the greatest impact on the participation of national tax collection. For these reasons, the National Treasury deploys its powers of verification and supervision over the entire commercialization chain that involves this economic sector. Consequently, it’s detected that the used documentation, even if it complies with formal requirements established in relation to the issuance of vouchers, does not endorse actually materialized operations. That is to say, we are in the presence of a simulation. An issue that does not have a unanimous position neither in doctrine nor in jurisprudence, is the destination of withholdings originated by apocryphal receipts. As a result of the fact that recently the Supreme Court of Justice of the Nation ruled on this controversial aspect, setting its position, we will analyze its treatment in light of this new jurisprudence, at the same time that we will study the impact of the facts treated in the case, relating to income tax, and tax on undocumented departures. The aim of the present work is in a first instance, to analyze the chronology of the successive rulings in 1º, 2º instance, Procurator’s ruling and then the ruling of the Supreme Court of Justice of the Nation, in the case Compañía Argentina de Granos SA. c / AFIP (D.G.I.) on administrative litigation - various ”- CSJN - 3/11/2021. In a second instance, we will work on the not documented exits in the income tax. For this, we will examine the current regulations, doctrine and applicable jurisprudence to each of the analysis to be carried. With the ruling of the Court, a countless number of questionings regarding the source of computation of the withholdings in favor of the collection agent are put to an end, when the computation of VAT’s tax credit of operations carried out with apocryphal taxpayers or included in the base of unreliable taxpayers, since the operation really existed, although carried out by another subject. Regarding the treatment of the failure from the Institute of the undocumented departures, the use of apocryphal invoices affects the income tax, increasing the expenses’s amount; thus producing a decrease in the taxpayer’s tax burden. The article 40’s new redaction on the income tax law, after 2017’s the tax reform through law 27.430, which modifies its wording: on one hand the expenditures that "frame as apocryphal" and in the other hand, when referring to the payment of the thirty-five percent (35%) rate, mentions “that it will be considered definitive in substitution of the tax that corresponds to the unknown or hidden beneficiary”, discharging with such incorporation two long time discussions.
Descripción
Palabras clave
Apocryphal, Value added tax, Retention, Apócrifas, Impuesto al valor agregado, Retenciones, Crédito Fiscal