{"id":8052,"date":"2025-06-12T16:12:35","date_gmt":"2025-06-12T16:12:35","guid":{"rendered":"https:\/\/fmdelsol.com.ar\/?p=8052"},"modified":"2025-06-12T16:12:36","modified_gmt":"2025-06-12T16:12:36","slug":"arca-elimina-el-iva-para-compras-menores-a-10-millones-en-supermercados","status":"publish","type":"post","link":"https:\/\/fmdelsol.com.ar\/?p=8052","title":{"rendered":"ARCA elimina el IVA para compras menores a $10 millones en supermercados"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"992\" height=\"558\" src=\"https:\/\/fmdelsol.com.ar\/wp-content\/uploads\/2025\/06\/iva.webp\" alt=\"\" class=\"wp-image-8053\" srcset=\"https:\/\/fmdelsol.com.ar\/wp-content\/uploads\/2025\/06\/iva.webp 992w, https:\/\/fmdelsol.com.ar\/wp-content\/uploads\/2025\/06\/iva-300x169.webp 300w, https:\/\/fmdelsol.com.ar\/wp-content\/uploads\/2025\/06\/iva-768x432.webp 768w\" sizes=\"auto, (max-width: 992px) 100vw, 992px\" \/><\/figure>\n\n\n\n<p>La Agencia de Recaudaci\u00f3n y Control Aduanero oficializ\u00f3 un cambio clave en el r\u00e9gimen de percepci\u00f3n del IVA, eximiendo del impuesto a consumidores finales en compras menores a $10 millones en supermercados, hipermercados y minimercados.<\/p>\n\n\n\n<p><strong>La Agencia de Recaudaci\u00f3n y Control Aduanero (ARCA)<\/strong>&nbsp;dispuso una modificaci\u00f3n trascendental en el tratamiento fiscal de las compras realizadas por&nbsp;<strong>consumidores finales<\/strong>&nbsp;en cadenas de&nbsp;<strong>supermercados<\/strong>,&nbsp;<strong>hipermercados<\/strong>&nbsp;y&nbsp;<strong>minimercados<\/strong>, mediante la&nbsp;<strong>Resoluci\u00f3n General 5710\/2025<\/strong>&nbsp;publicada este lunes en el Bolet\u00edn Oficial.<\/p>\n\n\n\n<p>A partir del 1 de Julio,&nbsp;<strong>las operaciones de hasta $10 millones<\/strong>&nbsp;quedar\u00e1n excluidas del r\u00e9gimen de percepci\u00f3n del&nbsp;<strong>Impuesto al Valor Agregado (IVA)<\/strong>, siempre que el comprador sea un consumidor final y que el vendedor se encuadre en alguna de las siguientes actividades del&nbsp;<strong>Clasificador de Actividades Econ\u00f3micas (CLAE)<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>463180 \u2013 Venta mayorista en supermercados de alimentos<\/li>\n\n\n\n<li>471110 \u2013 Venta minorista en hipermercados<\/li>\n\n\n\n<li>471120 \u2013 Venta minorista en supermercados<\/li>\n\n\n\n<li>471130 \u2013 Venta minorista en minimercados<\/li>\n<\/ul>\n\n\n\n<p>Seg\u00fan explica la normativa, la medida busca&nbsp;<strong>simplificar<\/strong>&nbsp;el sistema tributario vigente, reducir la carga administrativa y evitar conflictos frecuentes sobre la categorizaci\u00f3n del comprador. Adem\u00e1s,&nbsp;<strong>agiliza la emisi\u00f3n de comprobantes<\/strong>&nbsp;y promueve el cumplimiento fiscal.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Nuevo umbral y condiciones para aplicar la exenci\u00f3n<\/h3>\n\n\n\n<p>Seg\u00fan la nueva norma, los consumidores&nbsp;<strong>no deber\u00e1n acreditar su condici\u00f3n tributaria<\/strong>&nbsp;si el monto de la operaci\u00f3n no supera los&nbsp;<strong>$10.000.000<\/strong>, lo que evita procedimientos adicionales.&nbsp;<\/p>\n\n\n\n<p>Adem\u00e1s,&nbsp;<strong>ARCA<\/strong>&nbsp;destaca que esta decisi\u00f3n forma parte del plan de&nbsp;<strong>simplificaci\u00f3n normativa<\/strong>&nbsp;encomendado por el&nbsp;<strong>Decreto 353\/2025<\/strong>, tras la disoluci\u00f3n de la&nbsp;<strong>AFIP<\/strong>&nbsp;(Decreto 953\/2024), lo cual consolid\u00f3 el traspaso de competencias al nuevo organismo recaudador.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Agencia de Recaudaci\u00f3n y Control Aduanero oficializ\u00f3 un cambio clave en el r\u00e9gimen de percepci\u00f3n del IVA,<\/p>\n","protected":false},"author":7,"featured_media":8053,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[12],"tags":[],"class_list":["post-8052","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sociedad"],"_links":{"self":[{"href":"https:\/\/fmdelsol.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/8052","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fmdelsol.com.ar\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fmdelsol.com.ar\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fmdelsol.com.ar\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/fmdelsol.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8052"}],"version-history":[{"count":1,"href":"https:\/\/fmdelsol.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/8052\/revisions"}],"predecessor-version":[{"id":8058,"href":"https:\/\/fmdelsol.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/8052\/revisions\/8058"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fmdelsol.com.ar\/index.php?rest_route=\/wp\/v2\/media\/8053"}],"wp:attachment":[{"href":"https:\/\/fmdelsol.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fmdelsol.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fmdelsol.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}