{"id":11756,"date":"2024-07-04T11:40:39","date_gmt":"2024-07-04T14:40:39","guid":{"rendered":"http:\/\/rma.adv.br\/?p=11756"},"modified":"2024-07-04T11:40:39","modified_gmt":"2024-07-04T14:40:39","slug":"exencion-de-nomina-pl-1847-24","status":"publish","type":"post","link":"https:\/\/rma.adv.br\/es\/04\/07\/2024\/exencion-de-nomina-pl-1847-24\/","title":{"rendered":"EXENCI\u00d3N DE N\u00d3MINA – PL 1847\/24"},"content":{"rendered":"

EXENCI\u00d3N DE N\u00d3MINA – PL 1847\/24<\/strong><\/p>\n

En nuestro \u00faltimo Bolet\u00edn Jur\u00eddico, publicamos una nota aclaratoria sobre el mantenimiento de la exenci\u00f3n por 60 (sesenta) d\u00edas m\u00e1s en los t\u00e9rminos de la nueva medida cautelar dictada en el ADI 7633, hasta que el Proyecto de Ley 1847 de 2024 del Senado sea discutido y deliberado por las C\u00e1maras del Congreso.<\/p>\n

 <\/p>\n

Verifique la propuesta de tributaci\u00f3n escalonada para los 17 (diecisiete) sectores incluidos en los art\u00edculos 7\u00ba y 8\u00ba de la Ley 12.546\/11, seg\u00fan consta en el Proyecto de Ley 1847\/24, y las proporciones de recaudaci\u00f3n en los cuadros a continuaci\u00f3n:<\/p>\n

 <\/p>\n

2024<\/strong> \u2013 Pago \u00edntegro por el CPRB – Exenci\u00f3n total<\/p>\n

Entre 2025 y 2027<\/strong> \u2013 Recaudaci\u00f3n proporcional a los ingresos brutos y a la n\u00f3mina – Exenci\u00f3n parcial<\/p>\n

2028<\/strong> – Pago \u00edntegro del 20% de la n\u00f3mina – Sin exenci\u00f3n<\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2025 <\/strong><\/p>\n

\u00a0<\/strong><\/p>\n\n\n\n\n
\n

Recaudaci\u00f3n sobre Ingresos Brutos (CPRB)<\/strong><\/p>\n<\/td>\n

\n

Recaudaci\u00f3n sobre las N\u00f3minas<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

80% de los tipos establecidos (entre el 1% y el 4,5% sobre Ingresos Brutos<\/p>\n<\/td>\n

\n

5% sobre la n\u00f3mina (resultado de aplicar el porcentaje del 25% a los tipos del 20% del punto I y III de la Ley 8.212\/91)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2026 <\/strong><\/p>\n

\u00a0<\/strong><\/p>\n\n\n\n\n
\n

Recaudaci\u00f3n de Ingresos Brutos (CPRB)<\/strong><\/p>\n<\/td>\n

\n

Recaudaci\u00f3n sobre las N\u00f3minas<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

60% de los tipos establecidos (entre el 1% y el 4,5% sobre Ingresos Brutos<\/p>\n<\/td>\n

\n

10% sobre la n\u00f3mina (resultado de aplicar el porcentaje del 50% a los tipos del 20% del punto I y III de la Ley 8.212\/91)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2027 <\/strong><\/p>\n

\u00a0<\/strong><\/p>\n\n\n\n\n
\n

Recaudaci\u00f3n de Ingresos Brutos (CPRB)<\/strong><\/p>\n<\/td>\n

\n

Recaudaci\u00f3n sobre las N\u00f3minas<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

40% de los tipos establecidos (entre el 1% y el 4,5% sobre Ingresos Brutos<\/p>\n<\/td>\n

\n

15% sobre la n\u00f3mina (resultado de aplicar el porcentaje del 75% a los tipos del 20% del punto I y III de la Ley 8.212\/91)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Para m\u00e1s informaci\u00f3n, dir\u00edjase a<\/strong> Fab\u00edola Paes de Almeida Ragazzo, fabiola.ragazzo@ronaldomartins.adv.br<\/strong>, +55 (11) 99968-5948 \/ +55 (11) 3066-4800, abogada y consultora en el \u00c1rea Fiscal del bufete RMA | RONALDO MARTINS ADVOGADOS.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

EXENCI\u00d3N DE N\u00d3MINA – PL 1847\/24 En nuestro \u00faltimo Bolet\u00edn Jur\u00eddico, publicamos una nota aclaratoria sobre el mantenimiento de la exenci\u00f3n por 60 (sesenta) d\u00edas m\u00e1s en los t\u00e9rminos de la nueva medida cautelar dictada en el ADI 7633, hasta que el Proyecto de Ley 1847 de 2024 del Senado sea discutido y deliberado por […]<\/p>\n","protected":false},"author":3,"featured_media":10761,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-11756","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos"],"acf":[],"yoast_head":"\nEXENCI\u00d3N DE N\u00d3MINA - PL 1847\/24 – RMA | RONALDO MARTINS ADVOGADOS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rma.adv.br\/es\/04\/07\/2024\/exencion-de-nomina-pl-1847-24\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EXENCI\u00d3N DE N\u00d3MINA - 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