{"id":223,"date":"2024-08-29T10:15:27","date_gmt":"2024-08-29T10:15:27","guid":{"rendered":"http:\/\/lawyer2.mythemecloud.io\/?p=223"},"modified":"2024-08-30T20:34:54","modified_gmt":"2024-08-30T20:34:54","slug":"nulla-metus-metus-ullamcorper-vel-tincidunt","status":"publish","type":"post","link":"https:\/\/www.dvconsultores.com.ar\/?p=223","title":{"rendered":"Monotributo. Comprobantes en l\u00ednea alerta sobre cambio de categor\u00eda al emitir la factura"},"content":{"rendered":"

No hay dudas que las herramientas de control que AFIP desarroll\u00f3 en los \u00faltimos a\u00f1os para comprobar si los contribuyentes inscriptos en el r\u00e9gimen de monotributo estaban correctamente categorizados han ido mejorando con los a\u00f1os y en algunos casos en beneficio no solo del fisco sino tambi\u00e9n del contribuyente.<\/p>\n

Un claro ejemplo de esto es la leyenda que comenz\u00f3 a aparecer en el servicio \u201cComprobantes en L\u00ednea\u201d cuando el monotributista realiza una factura por un monto tal que sumada a las facturas ya realizadas lo obligar\u00eda a cambiar de categor\u00eda en la pr\u00f3xima recategorizaci\u00f3n, advirtiendo:<\/p>\n

<\/div>\n

\u201cEl monto total del comprobante emitido, excede el l\u00edmite establecido para tu categor\u00eda de Monotributo. Tenelo en cuenta para la pr\u00f3xima recategorizaci\u00f3n\u201d.<\/em><\/p>\n

\"\"<\/p>\n

Si bien es solo un recordatorio, le encuentro 2 contras a este tipo de leyendas en la emisi\u00f3n de comprobantes:<\/p>\n

    \n
  1. Podr\u00eda desalentar la facturaci\u00f3n de la operaci\u00f3n o retrasarla, o incluso generar una subfacturaci\u00f3n.<\/li>\n
  2. Hay que recordar que con las modificaciones introducidas por las\u00a0Ley 27.743\u00a0<\/a>\u00a0los montos m\u00e1ximos de facturaci\u00f3n se actualizar\u00e1n semestralmente a partir del 2025 por lo cual el l\u00edmite que se utiliza al momento de emitir la factura ser\u00e1 actualizado para el momento de realizar la recategorizaci\u00f3n por lo cual el cambio de categor\u00eda podr\u00eda finalmente no ocurrir.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    No hay dudas que las herramientas de control que AFIP desarroll\u00f3 en los \u00faltimos a\u00f1os para comprobar si los contribuyentes inscriptos en el r\u00e9gimen de monotributo estaban correctamente categorizados han ido mejorando con los a\u00f1os y en algunos casos en beneficio no solo del fisco sino tambi\u00e9n del contribuyente. Un claro ejemplo de esto es […]<\/p>\n","protected":false},"author":1,"featured_media":933,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[3],"class_list":["post-223","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-design","entry","has-media"],"_links":{"self":[{"href":"https:\/\/www.dvconsultores.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/223","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dvconsultores.com.ar\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dvconsultores.com.ar\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dvconsultores.com.ar\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dvconsultores.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=223"}],"version-history":[{"count":2,"href":"https:\/\/www.dvconsultores.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/223\/revisions"}],"predecessor-version":[{"id":935,"href":"https:\/\/www.dvconsultores.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/223\/revisions\/935"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dvconsultores.com.ar\/index.php?rest_route=\/wp\/v2\/media\/933"}],"wp:attachment":[{"href":"https:\/\/www.dvconsultores.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dvconsultores.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dvconsultores.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}