Datos para tener en cuenta


Mayor Ocupación HoteleraLa ocupación hotelera en la ciudad de Córdoba durante Enero aumentó un 3,8% respecto del año anterior.

La ocupación hotelera en la ciudad de Córdoba durante Enero aumentó un 3,8% respecto del año anterior.

La Dirección de Turismo de la Municipalidad de Córdoba, a través de su Observatorio Turístico, difundió los datos sobre ocupación hotelera en la ciudad de Córdoba durante el pasado mes de enero, la cual alcanzó el 57.9 por ciento, con un promedio de pernoctación de 2 noches.
En igual mes del año anterior, se registró una ocupación del 54.1 por ciento, con un promedio de pernoctación de 1.8 noches, lo cual indica un aumento comparativo del 3.8 puntos porcentuales respecto de la ocupación hotelera 2014.

Normativas vigentes sobre POSNET y Diferencias de precios

POSNET (Decretos 1387/2001 y 1402/2001. RG AFIP 1166)
Estas normas se encuentran vigentes y AFIP continúa realizando en distintos puntos de todo el país , operativos de fiscalización que tienen como objetivo controlar que los locales cuenten con el servicio para poder recibir tarjetas de débito (“Posnet”, “Lapos” u otro).

 

DIFERENCIA DE PRECIOS
Respecto de las diferencias de precio resultantes entre el pago en efectivo o con tarjeta, si bien no es un tema que incumbe a las facultades de la AFIP, recordamos que la idea del organismo es labrar actas cuando se verifique tal circunstancia, las que serán elevadas a la respectiva  autoridad de aplicación para que aplique las sanciones pertinentes.

Para tener MUY en cuenta

Rentas de la Provincia de Córdoba – Ley Impositiva Año  2015
IMPUESTO SOBRE LOS INGRESOS BRUTOS

De acuerdo con lo establecido en el artículo 173 del Código Tributario Provincial fíjase en el cuatro por ciento (4,00%) la alícuota general del Impuesto sobre los Ingresos Brutos que se  aplicará a todas las actividades, con excepción de las que tengan alícuotas especiales especificadas en los artículos 17, 18, 19 y 20 de la presente Ley.

Las alícuotas especiales para cada actividad serán las que se indican a continuación, en tanto no resulten de aplicación las disposiciones del artículo 20 de la presente Ley:

63100 
Restaurantes y otros establecimientos que expendan bebidas y comidas -excepto boites, cafés-concert, dancings, clubes nocturnos y establecimientos de análogas actividades, cualquiera sea su denominación, como así también la actividad del Código 84902, 4%(cuatro por ciento)

63101
Provisión de alimentos cocidos, racionados y envasados listos para su consumo -excepto cuando tenga por destino consumidores finales (artículo 185 del Código Tributario Provincial), 2%(dos por ciento)

63200
Hoteles y otros lugares de alojamiento, 4% (cuatro por ciento)

63201
Hoteles alojamiento por hora, casas de citas y establecimientos similares, cualquiera sea la denominación utilizada, 10,5%(diez coma cincuenta por ciento)

En el caso de contribuyentes cuya sumatoria de bases imponibles, declaradas o determinadas por la Dirección para el ejercicio fiscal 2014, atribuibles a la totalidad de actividades desarrolladas -incluidas las que corresponderían a las exentas y/o no gravadas-, cualquiera sea la jurisdicción en que se lleven a cabo las mismas,

1) NO supere la suma de $3.042.000 (Pesos Tres Millones Cuarenta y Dos Mil), resultarán aplicables las alícuotas establecidas en los artículos 16 y 17 precedentes, reducidas en un treinta por ciento (30%).

 2) NO supere la suma de $ 6.084.000 (Pesos Seis Millones Ochenta y Cuatro Mil), resultará de aplicación la alícuota del dos coma ochenta por ciento (2,80%) a las actividades que, conforme la codificación prevista en las disposiciones legales pertinentes, se indican a continuación:

  • Restaurantes y otros establecimientos que expendan bebidas y comidas (Código 63100.11).
  • Hoteles y otros lugares de alojamiento (Códigos 63200.11 y 63200.21), en tanto se verifique la condición dispuesta en el artículo 24 de la presente Ley

3) Supere la suma de $ 11.375.000  (Pesos Once Millones Trescientos Setenta y Cinco Mil) y realicen las actividades que, conforme la codificación prevista en las disposiciones legales pertinentes se indican a continuación, resultarán aplicables las siguientes alícuotas especiales:

63100
Restaurantes y otros establecimientos que expendan bebidas y comidas -excepto boites, cafés-concert, dancings, clubes nocturnos y establecimientos de análogas actividades, cualquiera sea su denominación, como así también la actividad del Código 84902, 4,75% (cuatro coma setenta y cinco por ciento)

 

63101
Provisión de alimentos cocidos, racionados y envasados listos para su consumo -excepto cuando tenga por destino consumidores finales (artículo 185 del Código Tributario Provincial), 2,45%(dos coma cuarenta por ciento)

 

63200
Hoteles y otros lugares de alojamiento, 4,75% (cuatro coma setenta y cinco por ciento)

 

63201
Hoteles alojamiento por hora, casas de citas y establecimientos similares, cualquiera sea la denominación utilizada, 12,5%(doce coma cincuenta por ciento)

 

Cuando el inicio de actividad tenga lugar con posterioridad al 1 de enero del año 2015 corresponderá la aplicación de la alícuota establecida en el presente artículo a partir del primer día del cuarto mes de operaciones del contribuyente, en tanto el importe anualizado de sus ingresos brutos acumulados hasta el mes anterior no supere el límite precedentemente establecido. A efectos de determinar el referido importe anualizado el impuesto mínimo anual a tributar, a excepción de las actividades con mínimos especiales, será de Pesos Tres Mil Seiscientos ($ 3.600,00).

Municipalidad de Córdoba 

Vencimientos 2015

A través de la Resolución 52/14 la Dirección General de Recursos Tributarios fijó las fechas de vencimientos para la presentación de las declaraciones juradas y/o pago de los tributos municipales para el año 2015.

Las contribuciones y tasas establecidas por el Código Tributario Municipal y/u Ordenanzas Vigentes, que no tenga vencimiento establecido y cuyo pago sea anual y/o por única vez, se entenderá como fecha de vencimiento el día 31/03/2015.

Contribuyentes que tributan bajo las normas de Convenio presentan su DDJJ anual el 07/07/2015.

 

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