{"id":132,"date":"2021-04-05T11:00:00","date_gmt":"2021-04-05T14:00:00","guid":{"rendered":"https:\/\/www.kgmlaw.com.ar\/blog\/?p=132"},"modified":"2021-04-05T11:23:04","modified_gmt":"2021-04-05T14:23:04","slug":"exclusion-del-contribuyente-del-regimen-de-retencion-y-percepcion-del-isib-fallo-a-favor-del-contribuyente","status":"publish","type":"post","link":"https:\/\/www.kgmlaw.com.ar\/blog\/exclusion-del-contribuyente-del-regimen-de-retencion-y-percepcion-del-isib-fallo-a-favor-del-contribuyente\/","title":{"rendered":"Exclusi\u00f3n del contribuyente del R\u00e9gimen de retenci\u00f3n y percepci\u00f3n del ISIB: Fallo a favor del contribuyente"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Recientemente, la justicia se pronunci\u00f3 a favor de la exclusi\u00f3n de un contribuyente del R\u00e9gimen de Retenci\u00f3n y Percepci\u00f3n del ISIB. Fue la Sala I de la Camara Federal de Salta en fecha 31\/03\/2021 en la causa \u201cTartagal Combustibles SA c\/ Agencia de Recaudaci\u00f3n de la Provincia de Buenos Aires s\/ Amparo Ley 16.986\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ello, al considerar que las operaciones de compra de combustible realizadas por la empresa en la Provincia de Buenos Aires, destinadas para la reventa en las jurisdicciones de Salta, Formosa, Chaco y Jujuy, deben ser calificadas como \u201cgasto no computable\u201d, no existiendo sustento territorial en la Provincia de Buenos Aires.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/www.kgmlaw.com.ar\/blog\/wp-content\/uploads\/2021\/04\/Fallo-CFSA-Sala-I-31.03.2021-TARTAGAL-COMBUSTIBLES-S.A-c.-ARBA.pdf\">Fallo-CFSA-Sala-I-31.03.2021-TARTAGAL-COMBUSTIBLES-S.A-c.-ARBA<\/a><a href=\"https:\/\/www.kgmlaw.com.ar\/blog\/wp-content\/uploads\/2021\/04\/Fallo-CFSA-Sala-I-31.03.2021-TARTAGAL-COMBUSTIBLES-S.A-c.-ARBA.pdf\" class=\"wp-block-file__button\" download>Descarga<\/a><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recientemente, la justicia se pronunci\u00f3 a favor de la exclusi\u00f3n de un contribuyente del R\u00e9gimen de Retenci\u00f3n y Percepci\u00f3n del ISIB. Fue la Sala I de la Camara Federal de Salta en fecha 31\/03\/2021 en la causa \u201cTartagal Combustibles SA c\/ Agencia de Recaudaci\u00f3n de la Provincia de Buenos Aires s\/ Amparo Ley 16.986\u201d. Ello, &#8230; <a title=\"Exclusi\u00f3n del contribuyente del R\u00e9gimen de retenci\u00f3n y percepci\u00f3n del ISIB: Fallo a favor del contribuyente\" class=\"read-more\" href=\"https:\/\/www.kgmlaw.com.ar\/blog\/exclusion-del-contribuyente-del-regimen-de-retencion-y-percepcion-del-isib-fallo-a-favor-del-contribuyente\/\" aria-label=\"Leer m\u00e1s sobre Exclusi\u00f3n del contribuyente del R\u00e9gimen de retenci\u00f3n y percepci\u00f3n del ISIB: Fallo a favor del contribuyente\">Leer m\u00e1s<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-132","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/www.kgmlaw.com.ar\/blog\/wp-json\/wp\/v2\/posts\/132","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kgmlaw.com.ar\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kgmlaw.com.ar\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kgmlaw.com.ar\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kgmlaw.com.ar\/blog\/wp-json\/wp\/v2\/comments?post=132"}],"version-history":[{"count":2,"href":"https:\/\/www.kgmlaw.com.ar\/blog\/wp-json\/wp\/v2\/posts\/132\/revisions"}],"predecessor-version":[{"id":136,"href":"https:\/\/www.kgmlaw.com.ar\/blog\/wp-json\/wp\/v2\/posts\/132\/revisions\/136"}],"wp:attachment":[{"href":"https:\/\/www.kgmlaw.com.ar\/blog\/wp-json\/wp\/v2\/media?parent=132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kgmlaw.com.ar\/blog\/wp-json\/wp\/v2\/categories?post=132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kgmlaw.com.ar\/blog\/wp-json\/wp\/v2\/tags?post=132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}