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.
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 |