{"id":12722,"date":"2025-02-26T15:54:00","date_gmt":"2025-02-26T18:54:00","guid":{"rendered":"http:\/\/rma.adv.br\/?p=12722"},"modified":"2025-03-10T16:12:02","modified_gmt":"2025-03-10T19:12:02","slug":"recordatorio-recaudacion-febrero-vigencia-de-la-desgravacion-proporcional-de-la-nomina-con-inicio-el-01-01-2025","status":"publish","type":"post","link":"https:\/\/rma.adv.br\/es\/26\/02\/2025\/recordatorio-recaudacion-febrero-vigencia-de-la-desgravacion-proporcional-de-la-nomina-con-inicio-el-01-01-2025\/","title":{"rendered":"RECORDATORIO – RECAUDACI\u00d3N FEBRERO: VIGENCIA DE LA DESGRAVACI\u00d3N PROPORCIONAL DE LA N\u00d3MINA CON INICIO EL 01\/01\/2025"},"content":{"rendered":"\n

Como informamos en nuestro Bolet\u00edn Jur\u00eddico n\u00famero 848 de 25 de septiembre de 2024, la desgravaci\u00f3n fiscal sobre la n\u00f3mina se reducir\u00e1 gradualmente a partir del 1 de enero de 2025, mientras que el tipo sobre la n\u00f3mina se incrementar\u00e1 gradualmente para los sectores cubiertos.<\/p>\n\n\n\n

Cuando entren en vigor los cambios introducidos por la Ley 14.973\/2024, el pago sobre los ingresos brutos y la n\u00f3mina deber\u00e1 ser proporcional para quienes opten por el r\u00e9gimen sustitutivo (recaudaci\u00f3n del porcentaje desgravado y del porcentaje no desgravado).<\/p>\n\n\n\n

El cuadro con los porcentajes de transici\u00f3n y la base de c\u00e1lculo puede consultarse en:<\/p>\n\n\n\n

https:\/\/ronlink.ronaldomartins.adv.br\/cl\/PSlco\/-R\/2346\/JXaiE-SfvS\/BO5X\/JgwASSBLHd1\/5<\/strong><\/a><\/p>\n\n\n\n

Los criterios para el c\u00e1lculo est\u00e1n establecidos en la Instrucci\u00f3n Normativa RFB 2242, de 30 de diciembre de 2024, que prev\u00e9 la Contribuci\u00f3n Previsional sobre Ingresos Brutos (CPRB), destinada al R\u00e9gimen General de la Seguridad Social (RGPS), a cargo de las empresas a que se refieren los art\u00edculos 7\u00ba y 8\u00ba de la Ley 12.546, de 14 de diciembre de 2011.<\/p>\n\n\n\n

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

Como informamos en nuestro Bolet\u00edn Jur\u00eddico n\u00famero 848 de 25 de septiembre de 2024, la desgravaci\u00f3n fiscal sobre la n\u00f3mina se reducir\u00e1 gradualmente a partir del 1 de enero de 2025, mientras que el tipo sobre la n\u00f3mina se incrementar\u00e1 gradualmente para los sectores cubiertos. Cuando entren en vigor los cambios introducidos por la Ley […]<\/p>\n","protected":false},"author":3,"featured_media":12723,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-12722","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos"],"acf":[],"yoast_head":"\nRECORDATORIO - RECAUDACI\u00d3N FEBRERO: VIGENCIA DE LA DESGRAVACI\u00d3N PROPORCIONAL DE LA N\u00d3MINA CON INICIO EL 01\/01\/2025 – 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\/26\/02\/2025\/recordatorio-recaudacion-febrero-vigencia-de-la-desgravacion-proporcional-de-la-nomina-con-inicio-el-01-01-2025\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RECORDATORIO - RECAUDACI\u00d3N FEBRERO: VIGENCIA DE LA DESGRAVACI\u00d3N PROPORCIONAL DE LA N\u00d3MINA CON INICIO EL 01\/01\/2025 – RONALDO MARTINS Advogados\" \/>\n<meta property=\"og:description\" content=\"Como informamos en nuestro Bolet\u00edn Jur\u00eddico n\u00famero 848 de 25 de septiembre de 2024, la desgravaci\u00f3n fiscal sobre la n\u00f3mina se reducir\u00e1 gradualmente a partir del 1 de enero de 2025, mientras que el tipo sobre la n\u00f3mina se incrementar\u00e1 gradualmente para los sectores cubiertos. 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