Los monotributistas que hayan pagado los cargos retroactivos que se anularán con la sanción de una nueva ley podrán utilizar ese saldo a favor para el pago de otras obligaciones e incluso imputarlo para las próximas cuotas. Así lo señalaron diferentes tributaristas, ante la duda de quienes se apresuraron y pagaron los cargos retroactivos que la Administración Federal de Ingresos Públicos (AFIP) había incluido en sus cuentas a partir del 4 de junio.
Sin embargo, tras la reunión que tuvo lugar cinco días después entre el presidente Alberto Fernández y el titular de la Cámara de Diputados, Sergio Massa, el oficialismo avanzó con un proyecto de ley que, entre otros aspectos, elimina ese pago retroactivo y dispone que la actualización de las cuotas y categorías comience a regir a partir del 1° de julio.
Por cuestiones administrativas, hasta que la ley no sea sancionada y reglamentada los cargos seguirán figurando en la página del organismo recaudador, pero los contribuyentes ya no están obligados a abonarlos. De acuerdo con los tiempos legislativos y por la nueva fecha de actualización, se espera que la ley sea sancionada antes de fines de junio y, a partir de ese momento, tanto el Poder Ejecutivo como la propia AFIP deberán trabajar contra reloj en la elaboración y publicación del decreto reglamentario y las resoluciones en el Boletín Oficial.
El trámite para reimputar el pago del retroactivo puede realizarse ingresando al sitio web de la AFIP el número de la CUIT y la clave fiscal Si ya está dado de alta el servicio “CCMA Cuenta Corriente para Contribuyentes Monotributistas y Autónomos”, ir a la sección “Monotributo”. Si el servicio no aparece en el menú, se deberá dar de alta.
Como tercer paso, debe cliquearse en la opción “cálculo de deuda” y tomar nota de qué período y qué impuesto, con sus respectivos códigos, tienen un saldo a reimputar. Posteriormente, debe registrarse a qué período y qué impuesto, con sus respectivos códigos, se va a transferir el saldo a favor, seleccionando el ícono respectivo.
Por último, tendrá que completarse los datos con el período de destino, seleccionar “agregar” y luego “aceptar”. En el caso de que no se tenga habilitado el servicio CCMA, debe ingresarse al sitio como se hace habitualmente y seleccionar la opción “administrador de relaciones con clave fiscal”.
Una vez ubicado, hay que cliquear en “adherir servicio”, luego marcar en “AFIP” y después en “Servicios interactivos”. Ya instalado, debe buscarse el servicio que se quiere habilitar y, por último, cerrar la sesión y volver a ingresar para ver el nuevo servicio habilitado.
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