Implicancias del nuevo proyecto de fomento agroindustrial en un contexto de incertidumbre económica
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2022-04-25
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Mucho se ha escrito sobre el sector agropecuario y su incidencia en la economía de nuestro país, Argentina. Tanto el sector agrícola como el pecuario, son generadores de mano de obra y de divisas, de inversiones y ahorro interno. Es por ello que consideramos necesario el apoyo del Estado a este Sector Productivo a través de políticas públicas.
En este marco, en el mes de noviembre del año 2021 se elevó a la Cámara de Diputados de la Nación, el “proyecto de Ley por el cual se crea el “Régimen de Fomento al Desarrollo Agroindustrial Federal, Inclusivo, Sustentable y Exportador”; que comprende al “Registro Nacional de Fomento al Desarrollo Agroindustrial Federal, Inclusivo, Sustentable y Exportador” y al “Sistema de Promoción Agroindustrial para la Producción Sostenible”.
Ante la presente coyuntura que según manifiesta la nota, “deriva de los efectos de la Pandemia del COVID 19, tanto a nivel nacional como internacional, hace necesario que se implementen instrumentos que permitan sobrellevar la nueva realidad a la que se ven sometidos los segmentos industriales y económicos del país”.
El mencionado Régimen de Fomento contiene un conjunto de beneficios para inversiones agropecuarias, agroindustriales y forestales que regirán hasta el 31 de diciembre del 2025, previéndose la posibilidad de que el Poder Ejecutivo extienda el plazo por 5 años más siempre que se estén cumpliendo con los objetivos y finalidades planteados.
Si bien el verdadero alcance del Régimen será conocido una vez que el mismo se convierta en Ley, con su correspondiente reglamentación, consideramos oportuno realizar una breve reseña de los principales aspectos del mismo y su esperado impacto en el sector agroindustrial. Para ello se analizó el proyecto, haciendo hincapié en los principales beneficios impositivos, a la luz de la normativa tributaria vigente.
La posibilidad de implementar las amortizaciones aceleradas tanto para la compra de bienes muebles, como en inversiones en construcciones e infraestructura y su complementación con un mecanismo general de devolución de los saldos a favor generado por la adquisición de dichos bienes en un plazo de tres (3) períodos fiscales, se verá reflejada en la renovación del plantel de máquinas y equipos, proveyendo de mayor tecnología al campo. En este caso el problema aparece al momento de la implementación de la medida, debido a la generación de trabas burocráticas y mayor carga administrativa; lo mismo se plantea en el caso del certificado de crédito fiscal.
Por otro lado, la propuesta más esperada por el sector ganadero dedicado a la invernada o el engorde a corral, es el cambio en la valuación de las existencias finales en el impuesto a las ganancias.
Much has been written about the agricultural sector and its impact on the economy of our country, Argentina. Both the agricultural and livestock sectors are generators of labor, foreign exchange, investment and domestic savings. That is why we consider State support through public policies is necessary. In this context, in November 2021 was submitted to the Chamber of deputies, the law proposal that creates the “Regime for the Promotion of Federal, Inclusive, Sustainable and Exporting Agroindustrial Development”; which includes both the “National Registry for the Promotion of Federal, Inclusive, Sustainable and Exporting Agroindustrial Development” and the “Agroindustrial Promotion System for Sustainable Production”. In the face of the current situation, that according to the note "derives from the effects of the COVID 19 Pandemic, both nationally and internationally, makes necessary the implementation of instruments that allow coping with the new reality to which the industrial and economics segments of the country are subdued”. The mentioned Promotion Regime contains a set of benefits for agricultural, agro-industrial and forestry investments that will be in force until December 31 2025, foreseeing a possible 5 year extension from the Executive Power as long as set objectives and purposes are being fulfilled. Although the true scope of the Regime will be known once it becomes a Law with its regulations, we have considered it appropriate to make a brief review of the main aspects of the regime and its expected impact on the agribusiness sector. For this, the project was analyzed, emphasizing the main tax benefits, in light of the current tax regulations. The possibility of implementing accelerated amortizations both for the purchase of movable property, and for investments in construction and infrastructure;and its complementation with a general mechanism for the return of the balances in favor generated by the acquisition of said goods within a period of three (3) months, will be reflected in a renewal of the machinery and equipment, providing greater technology to the field. In this case, the problem arises at the time of implementation of the measure, given the emergence of bureaucratic obstacles and greater administrative burden; the same is considered in the case of the implementation of the tax credit certificate. Finally, the most awaited proposal by the livestock sector dedicated to wintering or fattening pens, is the valuation change of the final stocks in the income tax.
Much has been written about the agricultural sector and its impact on the economy of our country, Argentina. Both the agricultural and livestock sectors are generators of labor, foreign exchange, investment and domestic savings. That is why we consider State support through public policies is necessary. In this context, in November 2021 was submitted to the Chamber of deputies, the law proposal that creates the “Regime for the Promotion of Federal, Inclusive, Sustainable and Exporting Agroindustrial Development”; which includes both the “National Registry for the Promotion of Federal, Inclusive, Sustainable and Exporting Agroindustrial Development” and the “Agroindustrial Promotion System for Sustainable Production”. In the face of the current situation, that according to the note "derives from the effects of the COVID 19 Pandemic, both nationally and internationally, makes necessary the implementation of instruments that allow coping with the new reality to which the industrial and economics segments of the country are subdued”. The mentioned Promotion Regime contains a set of benefits for agricultural, agro-industrial and forestry investments that will be in force until December 31 2025, foreseeing a possible 5 year extension from the Executive Power as long as set objectives and purposes are being fulfilled. Although the true scope of the Regime will be known once it becomes a Law with its regulations, we have considered it appropriate to make a brief review of the main aspects of the regime and its expected impact on the agribusiness sector. For this, the project was analyzed, emphasizing the main tax benefits, in light of the current tax regulations. The possibility of implementing accelerated amortizations both for the purchase of movable property, and for investments in construction and infrastructure;and its complementation with a general mechanism for the return of the balances in favor generated by the acquisition of said goods within a period of three (3) months, will be reflected in a renewal of the machinery and equipment, providing greater technology to the field. In this case, the problem arises at the time of implementation of the measure, given the emergence of bureaucratic obstacles and greater administrative burden; the same is considered in the case of the implementation of the tax credit certificate. Finally, the most awaited proposal by the livestock sector dedicated to wintering or fattening pens, is the valuation change of the final stocks in the income tax.
Palabras clave
Régimen de fomento, Valuación invernada, Saldos a favor, Promotion regime, Wintering valuation, Balances in favor