{"id":19076,"date":"2025-08-26T09:05:53","date_gmt":"2025-08-26T15:05:53","guid":{"rendered":"https:\/\/www.prospectiva.com.mx\/?p=19076"},"modified":"2025-08-26T09:05:55","modified_gmt":"2025-08-26T15:05:55","slug":"arca-amplia-actividades-exceptuadas-en-el-regimen-de-percepcion-del-iva","status":"publish","type":"post","link":"https:\/\/www.prospectiva.com.mx\/?p=19076","title":{"rendered":"ARCA ampl\u00eda actividades exceptuadas en el r\u00e9gimen de percepci\u00f3n del IVA"},"content":{"rendered":"\n<p>La <strong>Agencia de Recaudaci\u00f3n y Control Aduanero (ARCA)<\/strong> public\u00f3 la <strong>Resoluci\u00f3n General 5738\/2025<\/strong>, que introduce cambios importantes en el <strong>r\u00e9gimen de percepci\u00f3n del IVA<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Nuevas excepciones<\/h2>\n\n\n\n<p>La norma incorpora <strong>seis nuevas actividades exceptuadas<\/strong> aplicables a sujetos no categorizados. Estas excepciones permiten que determinadas operaciones de <strong>venta de bienes por hasta $10.000.000 de pesos argentinos<\/strong> sean consideradas como realizadas por <strong>consumidores finales<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Impacto en los contribuyentes<\/h2>\n\n\n\n<p>El ajuste reduce la carga fiscal en operaciones espec\u00edficas y brinda mayor claridad para vendedores y compradores, al delimitar de manera m\u00e1s precisa los casos en los que corresponde aplicar percepci\u00f3n de IVA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Recomendaci\u00f3n final<\/h2>\n\n\n\n<p>Las empresas deben <strong>revisar si sus operaciones se incluyen en las nuevas excepciones<\/strong> y actualizar sus sistemas de facturaci\u00f3n y control fiscal para aplicar correctamente el r\u00e9gimen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Agencia de Recaudaci\u00f3n y Control Aduanero (ARCA) public\u00f3 la Resoluci\u00f3n General 5738\/2025, que introduce cambios importantes en el r\u00e9gimen de percepci\u00f3n del IVA. Nuevas excepciones La norma incorpora seis nuevas actividades exceptuadas aplicables a sujetos no categorizados. Estas excepciones permiten que determinadas operaciones de venta de bienes por hasta $10.000.000 de pesos argentinos sean [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":19077,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[437,49,76],"tags":[],"class_list":["post-19076","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-437","category-actualizacion","category-argentina"],"_links":{"self":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/19076","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19076"}],"version-history":[{"count":1,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/19076\/revisions"}],"predecessor-version":[{"id":19078,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/19076\/revisions\/19078"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/media\/19077"}],"wp:attachment":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}