Ley de Conocimiento – Puntos claves para comprenderla

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En el artículo de hoy Ley de Conocimiento – Puntos clave para comprenderla te contamos los datos más importantes que necesitas para aplicarla a tu empresa y lograr sus excelentes beneficios.

Estos son los 11 puntos más importantes de la Ley de Conocimiento

1. ¿CUÁL ES EL OBJETIVO?

Promoción de actividades económicas que apliquen uso del conocimiento y la digitalización de la información apoyado en los avances de la ciencia y de las tecnologías, a la obtención de bienes, prestación de servicios y/ mejoras de procesos.

2. ¿QUÉ ACTIVIDADES ENTRAN? (ACTIVIDADES PROMOVIDAS)

  • Software y servicios informáticos y digitales;
  • Producción y postproducción audiovisual;
  • Biotecnología, bioeconomia, biología, biología molecular, neurotecnología e ingeniería genética;
  • Servicios geológicos y de prospección y servicios relacionados con la electrónica y comunicaciones;
  • Servicios profesionales, en la medida que sean de exportación y que estén comprendidos dentro de los siguientes: jurídicos, contabilidad, consultoría gerencial, relaciones públicas, auditoria, impositivos, traducción, recursos humanos, publicidad, realización campañas publicitarias, diseño, editorial, arquitectura, ingeniería;
  • Nanotecnología y nanociencia;
  • Industria aeroespacial y satelital;
  • Ingeniería nuclear;
  • Fabricación y puesta a punto de procesos digitales y automatización de procesos;

3. SUJETOS ALCANZADOS

  • Sociedades:
    • Privadas
    • Mixtas
    • Del Estado

4. SUJETOS EXCLUIDOS

Personas humanas (Responsable Inscripto o Monotributista)

5. REQUISITOS PARA LA INSCRIPCIÓN

Además de encontrarse al día con las obligaciones impositivas:
I) Respecto a sus actividades promovidas:
a) Que el 70% de su facturación total del último año se genere a partir de las actividades promovidas; o
b) Que acrediten fehacientemente el desarrollo de actividades promovidas de manera intensiva para incorporar conocimiento derivados de avance científico y tecnológicos en sus productos, servicios o procesos productivos.
c) De estos requisitos, cumplir con al menos dos:
II) Acrediten la realización de mejoras continuas en la calidad de sus servicios, productos o procesos
III) Acrediten erogaciones en actividades de: 1) Investigación y Desarrollo (1% facturación para micro, 2% pymes, 3% grandes); 2) Capacitación de los empleados afectados a las actividades promovidas (1% de la masa salarias para las micro, 2% pymes, 5% grandes). Se duplica el cómputo si es destinada a población desocupada menor a 25 años y mayor a 45; o mujeres que accedan al primer empleo formal u otros grupos vulnerables.
IV) Acrediten la realización de exportaciones de bienes o servicios de actividades promovidas de al menos 4% micro, 10% pymes, 13% grandes de la facturación del último ano correspondiente a dichas actividades

6. REVALIDACIÓN

A efectos de mantener su condición, las empresas inscriptas en el Registro Nacional de Beneficiarios del Régimen de la Economía del Conocimiento, deberán acreditar que continúan cumpliendo con las exigencias requeridas a las actividades promovidas con cierta periodicidad. Incluso que las han incrementado en un porcentaje (%) que no podrá ser menor al 0,5% en el caso de investigación, del 1% para capacitación, y 1,5% en exportaciones.

7. BENEFICIOS

  • Estabilidad de los beneficios;
  • Bono de crédito fiscal, equivalente al 70% de las contribuciones patronales, el que deberá ser aplicado al pago del IVA y otros impuestos nacionales;
  • Incremento en un 10 por ciento del bono de crédito fiscal, acreditando nuevas incorporaciones de personal (mujeres, travestis, transexuales, transgenero y personas con discapacidad);
  • Reducción de un %, respecto del monto total del Impuesto a las Ganancias, del 60% para micro y pequeñas empresas, 40% para empresas medianas, y 20% para grandes empresas;
  • Exclusión del régimen de percepciones y retenciones de IVA;
  • Posibilidad de deducir un crédito por los gravámenes análogos efectivamente pagados o retenidos en el exterior, cuando se trate de ganancias de fuente argentina.

8. MICROEMPRESAS

  • Cuando éstas cuenten con una antigüedad menor a 3 años desde su inicio de actividades, y que no cuente con facturación alguna, solo deberán acreditar que desarrollan alguna de las actividades mencionadas entre las promovidas.
  • Transcurridos 4 años de la inscripción en el Registro, o si ya no es considerado microempresa, deberá dar cumplimiento a lo establecido por la ley para los requisitos y la revalidación.

9. ESTABILIDAD FISCAL

Las empresas inscriptas gozarán del beneficio de estabilidad fiscal desde su inscripción siempre y cuando cumplan con las verificaciones de las exigencias de dicho Régimen (control anual, y revalidación bianual).

10. UTILIZACIÓN DEL BONO

  • Dichos bonos podrán ser utilizados por el término de 24 meses desde su emisión para la cancelación de tributos.
  • En ningún caso el bono de crédito fiscal podrá superar el 70% de las contribuciones patronales que hubiera correspondido pagar por personal afectado a la actividad promovida.

11. CREACIÓN FONDCE

Es un fondo fiduciario que recaudará el 4% de los beneficios y se utilizará para el fomento de pymes, capacitación y actividades de incentivo.

Si te gustó este artículo Ley de conocimiento – Puntos clave para comprenderla, te invito a dejar tus comentarios y compartirlo en Redes Sociales.

Autor de artículo

Por: Cdor. Pablo Lugones
Co-founder Management en Red
Contador Público Nacional, con especialización en Contabilidad, Auditoría y Tributación Internacional
Docente universitario y capacitador

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