{"id":8520,"date":"2020-03-03T09:54:16","date_gmt":"2020-03-03T12:54:16","guid":{"rendered":"http:\/\/www.comuna13online.com.ar\/?p=8520"},"modified":"2020-03-03T09:59:51","modified_gmt":"2020-03-03T12:59:51","slug":"comenzo-a-regir-el-impuesto-en-alojamiento-y-cruceros-con-los-turistas-extranjeros","status":"publish","type":"post","link":"https:\/\/www.comuna13online.com.ar\/?p=8520","title":{"rendered":"Comenz\u00f3 a regir el impuesto en alojamiento y cruceros para los turistas extranjeros"},"content":{"rendered":"<p><strong>En diciembre pasado se aprob\u00f3 la creaci\u00f3n de \u00abVisit Buenos Aires\u00bb, un ente encargado de la promoci\u00f3n tur\u00edstica internacional y del \u00abDerecho de Uso Urbano\u00bb, al turista extranjero.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"8523\" data-permalink=\"https:\/\/www.comuna13online.com.ar\/?attachment_id=8523\" data-orig-file=\"https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d2.jpg\" data-orig-size=\"678,454\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"20200303d2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d2-654x438.jpg\" class=\"alignnone size-full wp-image-8523\" src=\"http:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d2.jpg\" alt=\"\" width=\"678\" height=\"454\" srcset=\"https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d2.jpg 678w, https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d2-675x452.jpg 675w, https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d2-654x438.jpg 654w, https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d2-272x182.jpg 272w\" sizes=\"auto, (max-width: 678px) 100vw, 678px\" \/><\/p>\n<p>La Administraci\u00f3n Gubernamental de Ingresos P\u00fablicos (AGIP), a trav\u00e9s de la Resoluci\u00f3n 88\/2020 que comenz\u00f3 a regir el 1 de marzo de 2020, entr\u00f3 en vigencia el r\u00e9gimen de percepci\u00f3n sobre el \u201cderecho de uso urbano\u201d, respecto al cual deber\u00e1n actuar como agentes las personas humanas o jur\u00eddicas titulares de establecimientos hoteleros o titulares de dominio de los inmuebles destinados a alquiler transitorio.<\/p>\n<p>Al respecto, se dispone que ser\u00e1n sujetos pasibles de la percepci\u00f3n los\u00a0turistas no residentes en la Rep\u00fablica Argentina, a partir de los 12 a\u00f1os, inclusive.<\/p>\n<p>La\u00a0percepci\u00f3n\u00a0se practicar\u00e1 al momento de finalizar la estad\u00eda\u00a0check out, por el total de los d\u00edas y sujetos alcanzados.<\/p>\n<p><strong>El\u00a0per\u00edodo de liquidaci\u00f3n\u00a0ser\u00e1 de acuerdo al siguiente detalle:<\/strong><\/p>\n<ul>\n<li>Hoteles 3 estrellas, apart-hoteles y alquileres temporarios: la liquidaci\u00f3n ser\u00e1 bimestral, debiendo presentar la declaraci\u00f3n jurada en los meses impares de cada a\u00f1o.<\/li>\n<li>Hoteles 4 estrellas, hoteles 5 estrellas, hoteles boutique y cruceros: deber\u00e1n efectuar dicha liquidaci\u00f3n de forma mensual.<\/li>\n<\/ul>\n<p>En caso de realizarse la percepci\u00f3n conjuntamente con emisi\u00f3n de la factura o documento equivalente, deber\u00e1 discriminarse el importe correspondiente a la liquidaci\u00f3n del \u201cderecho de uso urbano\u201d.<\/p>\n<p>En el supuesto de haberse abonado la totalidad del hospedaje con anterioridad al comienzo de la estad\u00eda, en la oportunidad de finalizar la misma deber\u00e1 practicarse la percepci\u00f3n correspondiente.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"8521\" data-permalink=\"https:\/\/www.comuna13online.com.ar\/?attachment_id=8521\" data-orig-file=\"https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d1.jpg\" data-orig-size=\"740,374\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"20200303d1\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d1.jpg\" class=\"alignnone size-full wp-image-8521\" src=\"http:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d1.jpg\" alt=\"\" width=\"740\" height=\"374\" srcset=\"https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d1.jpg 740w, https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d1-678x343.jpg 678w\" sizes=\"auto, (max-width: 740px) 100vw, 740px\" \/><\/p>\n<p>A los efectos de la liquidaci\u00f3n de la percepci\u00f3n establecida en la presente resoluci\u00f3n, se entender\u00e1 por noche a la estad\u00eda que posibilite la pernoctaci\u00f3n del turista, consider\u00e1ndose como tal al intervalo que corre desde el comienzo de la estad\u00eda hasta superar las 00:00 horas del d\u00eda subsiguiente.<\/p>\n<p>El monto de la percepci\u00f3n se calcular\u00e1 en virtud de lo establecido en el art\u00edculo 8 de ley 6278, siendo equivalente la unidad de derecho de uso urbano a un (1) d\u00f3lar estadounidense, al valor del tipo de cambio oficial vendedor del Banco Naci\u00f3n al cierre del d\u00eda h\u00e1bil anterior a la fecha de finalizaci\u00f3n de la estad\u00eda.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\">En diciembre pasado se aprob\u00f3 la creaci\u00f3n de \u00abVisit Buenos Aires\u00bb, un ente encargado de la promoci\u00f3n tur\u00edstica internacional y del \u00abDerecho de Uso Urbano\u00bb, al turista extranjero. La Administraci\u00f3n <a class=\"mh-excerpt-more\" href=\"https:\/\/www.comuna13online.com.ar\/?p=8520\" title=\"Comenz\u00f3 a regir el impuesto en alojamiento y cruceros para los turistas extranjeros\">[&#8230;]<\/a><\/div>\n","protected":false},"author":1,"featured_media":8524,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"Comenz\u00f3 a regir el impuesto en alojamiento y cruceros con los turistas extranjeros #Turismo","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[198],"tags":[246,250,199],"class_list":{"0":"post-8520","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-turismo","8":"tag-h1","9":"tag-h2","10":"tag-turismo"},"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d.jpg","uagb_featured_image_src":{"full":["https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d.jpg",964,438,false],"thumbnail":["https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d-150x150.jpg",96,96,true],"medium":["https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d-678x308.jpg",678,308,true],"medium_large":["https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d-768x349.jpg",768,349,true],"large":["https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d.jpg",964,438,false],"1536x1536":["https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d.jpg",964,438,false],"2048x2048":["https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d.jpg",964,438,false],"mh-magazine-slider":["https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d.jpg",964,438,false],"mh-magazine-content":["https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d-678x381.jpg",678,381,true],"mh-magazine-large":["https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d-678x438.jpg",678,438,true],"mh-magazine-medium":["https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d-326x245.jpg",326,245,true],"mh-magazine-small":["https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d-80x60.jpg",80,60,true],"sow-carousel-default":["https:\/\/www.comuna13online.com.ar\/wp-content\/uploads\/2020\/03\/20200303d-272x182.jpg",272,182,true]},"uagb_author_info":{"display_name":"Comuna13","author_link":"https:\/\/www.comuna13online.com.ar\/?author=1"},"uagb_comment_info":0,"uagb_excerpt":"En diciembre pasado se aprob\u00f3 la creaci\u00f3n de \u00abVisit Buenos Aires\u00bb, un ente encargado de la promoci\u00f3n tur\u00edstica internacional y del \u00abDerecho de Uso Urbano\u00bb, al turista extranjero. La Administraci\u00f3n [...]","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.comuna13online.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/8520","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.comuna13online.com.ar\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.comuna13online.com.ar\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.comuna13online.com.ar\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.comuna13online.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8520"}],"version-history":[{"count":0,"href":"https:\/\/www.comuna13online.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/8520\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.comuna13online.com.ar\/index.php?rest_route=\/wp\/v2\/media\/8524"}],"wp:attachment":[{"href":"https:\/\/www.comuna13online.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8520"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.comuna13online.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8520"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.comuna13online.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}