La AFIP reglamentó, mediante Res. 5358/23, el Decreto 267/2023, el cual actualiza el importe mínimo a partir del cual los trabajadores, jubilados y pensionados comienzan a pagar el impuesto. Por otro lado, se modificó la Res. 4.003 a los fines de receptar los cambios introducidos por la Ley 27.718 (Exenciones para el personal de salud - Guardias Obligatorias y Horas Extras).

Resolución General 5358/2023 - Ganancias - Sueldos: Reglamentación Decreto 267/2023 y Ley 27.718

Impuesto a las Ganancias. Decreto N° 267/23. Exención SAC. Deducción Especial Incrementada. Ley N° 27.718. Exención Guardias. R.G. Nros. 2.442 y 4.003. Norma modificatoria y complementaria.

  • Visto
  • Exención SAC y DEI
  • Salud
  • Generales
  • Deducción x Tramo (I)
  • Liquidación 4ta (II)

Anexo I - DEDUCCIÓN ESPECIAL INCREMENTADA - SEGUNDA PARTE DEL PENÚLTIMO PÁRRAFO DEL INCISO C) DEL ARTÍCULO 30 DE LA LEY DEL GRAVAMEN

Sueldo
Bruto
Hasta
DEI Sueldo
Bruto
Hasta
DEI Sueldo
Bruto
Hasta
DEI Sueldo
Bruto
Hasta
DEI Sueldo
Bruto
Hasta
DEI
$506.568 $199.645 $522.092 $147.825 $537.617 $106.651 $553.142 $68.956 $568.665 $33.370
$506.906 $197.921 $522.430 $146.871 $537.955 $105.801 $553.478 $68.167 $569.004 $32.612
$507.244 $196.344 $522.767 $145.923 $538.291 $104.957 $553.816 $67.373 $569.342 $31.856
$507.580 $194.867 $523.105 $144.975 $538.629 $104.110 $554.155 $66.580 $569.678 $31.105
$507.918 $193.441 $523.444 $144.030 $538.966 $103.266 $554.490 $65.794 $570.016 $30.350
$508.256 $192.064 $523.779 $143.095 $539.305 $102.422 $554.829 $65.003 $570.352 $29.601
$508.592 $190.735 $524.118 $142.157 $539.643 $101.578 $555.166 $64.215 $570.690 $28.847
$508.930 $189.428 $524.456 $141.221 $539.979 $100.743 $555.504 $63.426 $571.028 $28.094
$509.267 $188.153 $524.792 $140.295 $540.317 $99.902 $555.842 $62.638 $571.365 $27.344
$509.606 $186.898 $525.130 $139.366 $540.655 $99.063 $556.178 $61.856 $571.703 $26.592
$509.944 $185.664 $525.467 $138.442 $540.991 $98.232 $556.516 $61.070 $572.042 $25.841
$510.280 $184.458 $525.805 $137.518 $541.329 $97.395 $556.855 $60.284 $572.377 $25.096
$510.618 $183.260 $526.143 $136.597 $541.666 $96.563 $557.190 $59.505 $572.716 $24.346
$510.956 $182.078 $526.479 $135.685 $542.005 $95.730 $557.529 $58.721 $573.052 $23.602
$511.292 $180.918 $526.817 $134.768 $542.343 $94.898 $557.866 $57.941 $573.390 $22.854
$511.630 $179.763 $527.156 $133.855 $542.679 $94.073 $558.204 $57.159 $573.728 $22.106
$511.967 $178.625 $527.491 $132.950 $543.017 $93.243 $558.542 $56.378 $574.065 $21.361
$512.306 $177.494 $527.830 $132.042 $543.355 $92.415 $558.878 $55.603 $574.403 $20.614
$512.644 $176.373 $528.167 $131.139 $543.691 $91.594 $559.216 $54.824 $574.742 $19.868
$512.980 $175.271 $528.505 $130.235 $544.029 $90.768 $559.555 $54.045 $575.077 $19.128
$513.318 $174.169 $528.843 $129.333 $544.366 $89.947 $559.890 $53.273 $575.416 $18.383
$513.656 $173.077 $529.179 $128.440 $544.704 $89.124 $560.229 $52.496 $575.751 $17.645
$513.992 $172.001 $529.517 $127.543 $545.043 $88.301 $560.566 $51.723 $576.090 $16.901
$514.330 $170.925 $529.856 $126.648 $545.378 $87.487 $560.904 $50.947 $576.428 $16.158
$514.667 $169.860 $530.191 $125.762 $545.717 $86.667 $561.242 $50.173 $576.765 $15.418
$515.006 $168.799 $530.530 $124.872 $546.055 $85.849 $561.578 $49.405 $577.103 $14.676
$515.344 $167.745 $530.867 $123.987 $546.391 $85.037 $561.916 $48.632 $577.442 $13.935
$515.680 $166.705 $531.205 $123.100 $546.729 $84.221 $562.254 $47.860 $577.777 $13.200
$516.018 $165.664 $531.543 $122.216 $547.066 $83.409 $562.590 $47.094 $578.116 $12.460
$516.356 $164.629 $531.879 $121.340 $547.404 $82.596 $562.928 $46.323 $578.451 $11.726
$516.692 $163.607 $532.217 $120.460 $547.743 $81.783 $563.265 $45.556 $578.790 $10.987
$517.030 $162.583 $532.556 $119.581 $548.078 $80.977 $563.604 $44.787 $579.128 $10.249
$517.367 $161.569 $532.891 $118.711 $548.417 $80.167 $563.941 $44.022 $579.465 $9.514
$517.705 $160.555 $533.230 $117.836 $548.755 $79.358 $564.278 $43.257 $579.803 $8.777
$518.044 $159.547 $533.567 $116.967 $549.091 $78.555 $564.616 $42.491 $580.141 $8.040
$518.379 $158.552 $533.905 $116.096 $549.429 $77.748 $564.952 $41.730 $580.477 $7.310
$518.718 $157.553 $534.243 $115.227 $549.766 $76.945 $565.290 $40.965 $580.815 $6.574
$519.056 $156.559 $534.579 $114.366 $550.104 $76.140 $565.628 $40.201 $581.151 $5.845
$519.392 $155.577 $534.917 $113.500 $550.443 $75.336 $565.965 $39.440 $581.489 $5.111
$519.730 $154.592 $535.255 $112.636 $550.778 $74.539 $566.304 $38.677 $581.828 $4.377
$520.067 $153.615 $535.591 $111.780 $551.117 $73.737 $566.642 $37.914 $582.165 $3.647
$520.405 $152.638 $535.929 $110.920 $551.455 $72.936 $566.978 $37.158 $582.503 $2.914
$520.744 $151.665 $536.266 $110.064 $551.791 $72.142 $567.316 $36.398 $582.841 $2.182
$521.079 $150.703 $536.605 $109.207 $552.129 $71.343 $567.652 $35.643 $583.177 $1.456
$521.418 $149.738 $536.943 $108.351 $552.466 $70.549 $567.990 $34.884 $583.515 $725
$521.756 $148.776 $537.279 $107.504 $552.804 $69.752 $568.328 $34.125 $583.851 $0

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