{"id":194267,"date":"2024-08-12T11:12:51","date_gmt":"2024-08-12T14:12:51","guid":{"rendered":"https:\/\/www.informelitoral.com.ar\/?p=194267"},"modified":"2024-08-12T11:15:12","modified_gmt":"2024-08-12T14:15:12","slug":"afip-se-elimino-la-obligacion-de-registrar-los-contratos-de-alquiler","status":"publish","type":"post","link":"https:\/\/informelitoral.com.ar\/afip-se-elimino-la-obligacion-de-registrar-los-contratos-de-alquiler\/","title":{"rendered":"AFIP: se elimin\u00f3 la obligaci\u00f3n de registrar los contratos de alquiler"},"content":{"rendered":"

La Administraci\u00f3n Federal de Ingresos P\u00fablicos (AFIP) elimin\u00f3 este lunes la obligaci\u00f3n de registrar los contratos de alquiler\u00a0<\/b>de los inmuebles urbanos y rurales que son destinados a vivienda.<\/p>\n

La medida fue oficializada a trav\u00e9s de la Resoluci\u00f3n General 5545\/2024 y tiene como objetivo\u00a0reducir la carga administrativa y burocr\u00e1tica de los contribuyentes,\u00a0<\/b>en el marco de la derogaci\u00f3n de la Ley de Alquileres.<\/p>\n

Antes de esta resoluci\u00f3n, y bajo el funcionamiento de la ya derogada Ley de Alquileres, era un\u00a0requisito obligatorio informar todas las operaciones\u00a0<\/b>concertadas entre locadores y locatarios ante el\u00a0R\u00e9gimen de registraci\u00f3n de contratos de locaci\u00f3n de inmuebles (RELI)<\/b>,<\/p>\n

Entre los considerandos que detallaron en la resoluci\u00f3n, desde la AFIP explicaron que \u201cla presente medida contribuye a la constituci\u00f3n de un Estado Nacional a favor del ciudadano, en un\u00a0marco de simplificaci\u00f3n, eficiencia, eficacia y calidad en la prestaci\u00f3n de servicios\u201d.<\/b><\/p>\n

En paralelo a esta medida, y a trav\u00e9s de la Resoluci\u00f3n General 5547\/2024, se dispuso la\u00a0eliminaci\u00f3n de la obligaci\u00f3n por parte del empleado en relaci\u00f3n de dependencia<\/b>\u00a0de adjuntar -en el servicio SiRADIG- una copia del contrato de alquiler del inmueble con destino a casa habitaci\u00f3n.<\/p>\n

Este requisito resultaba necesario para tener\u00a0acceso a las deducciones del 40% y del 10%,<\/b>\u00a0respectivamente, de las sumas pagadas por este alquiler.<\/p>\n

Qui\u00e9nes deber\u00e1n registrar los contratos de alquiler<\/strong><\/h2>\n

La nueva resoluci\u00f3n de AFIP no proh\u00edbe que se registren los contratos de alquiler y establece el m\u00e9todo que deber\u00e1n realizar aquellos contribuyentes que\u00a0quieran obtener los beneficios fiscales\u00a0<\/b>en el R\u00e9gimen Simplificado para Peque\u00f1os Contribuyentes y en los impuestos sobre los Cr\u00e9ditos y D\u00e9bitos en cuentas bancarias y otras operatorias,\u00a0sobre los Bienes Personales y a las Ganancias.<\/b><\/p>\n

Los mismos\u00a0deber\u00e1n declarar sus contratos de alquiler en el servicio Registro de Locaciones de Inmuebles (RELI)<\/b>\u00a0de la web del organismo con clave fiscal, antes del 30 de septiembre de 2024 o dentro de los 15 d\u00edas corridos posteriores a su firma, seg\u00fan el caso.<\/p>\n

\"\"<\/a><\/p>\n

\u201cCuando los inmuebles pertenezcan a sujetos residentes en el exterior,\u00a0la registraci\u00f3n estar\u00e1 a cargo de sus representantes en el pa\u00eds<\/b>, cualquiera sea la modalidad de la representaci\u00f3n\u201d, se\u00f1ala la norma del organismo conducido por Florencia Misrahi.<\/p>\n

En paralelo, detallaron: \u201cSe encuentran incluidos en el presente r\u00e9gimen de registraci\u00f3n los contratos de locaci\u00f3n celebrados electr\u00f3nicamente mediante la utilizaci\u00f3n de plataformas digitales y\/o aplicaciones m\u00f3viles destinadas a tal fin\u201d.<\/p>\n

La medida tambi\u00e9n aclara que quienes ya tengan registrados sus contratos en el RELI\u00a0no deber\u00e1n volver a hacerlo<\/b>, excepto que haya modificaciones o actualizaciones en esos contratos.<\/p>\n

Cabe destacar que\u00a0las operaciones realizadas en moneda extranjera deber\u00e1n informarse en pesos,<\/b>\u00a0considerando el tipo de cambio vendedor del Banco de la Naci\u00f3n Argentina, vigente al cierre del d\u00eda h\u00e1bil inmediato anterior al de la celebraci\u00f3n del contrato.<\/p>\n

C\u00f3mo registrar el contrato de alquiler<\/strong><\/h2>\n

Se deber\u00e1\u00a0indicar si se trata de bienes inmuebles urbanos o rurales\u00a0<\/b>y la modalidad de la operaci\u00f3n (permanente o temporaria) y registrar cada contrato en alguna de las siguientes categor\u00edas:<\/p>\n

    \n
  • Locador urbano.<\/li>\n
  • Arrendador.<\/li>\n
  • Locador temporario.<\/li>\n
  • Locador de superficies dentro de bienes inmuebles.<\/li>\n<\/ul>\n

    Qu\u00e9 requisitos hay que cumplir para registrar el contrato de alquiler<\/strong><\/h2>\n
      \n
    • Poseer la CUIT activa.<\/li>\n
    • Declarar y mantener actualizado ante la AFIP el domicilio fiscal.<\/li>\n
    • Constituir el Domicilio Fiscal Electr\u00f3nico.<\/li>\n
    • Tener actualizada en el \u201cSistema Registral\u201d la informaci\u00f3n respecto de las actividades econ\u00f3micas.(TN<\/em>)<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

      El objetivo de la medida es reducir la carga administrativa y burocr\u00e1tica de los contribuyentes.<\/p>\n","protected":false},"author":8,"featured_media":194268,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[1594,7],"tags":[158,1202,4691,2585],"class_list":{"0":"post-194267","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-economia","8":"category-nacionales","9":"tag-afip","10":"tag-alquileres","11":"tag-contratos","12":"tag-ley-de-alquileres"},"yoast_head":"AFIP: se elimin\u00f3 la obligaci\u00f3n de registrar los contratos de alquiler - Informe Litoral<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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