{"id":1129,"date":"2015-08-20T18:17:13","date_gmt":"2015-08-20T18:17:13","guid":{"rendered":"https:\/\/cooperar.coop\/?p=1129"},"modified":"2017-06-21T18:20:41","modified_gmt":"2017-06-21T18:20:41","slug":"a-diez-anos-de-una-ley-pionera","status":"publish","type":"post","link":"https:\/\/cooperar.coop\/?p=1129","title":{"rendered":"A diez a\u00f1os de una ley pionera"},"content":{"rendered":"<p><strong>Se cumpli\u00f3 una d\u00e9cada de vigencia de la ley 13.360 de la provincia de Buenos Aires, que deja fuera del alcance de los impuestos sobre los ingresos brutos y de sellos a los actos cooperativos, es decir las operaciones efectuadas entre las cooperativas y sus asociados.<\/strong><\/p>\n<p>El contador Rub\u00e9n Alfredo Mas\u00f3n, en ese momento presidente de la Federaci\u00f3n Argentina de Cooperativas de Consumo (FACC) y hoy presidente honorario de esa instituci\u00f3n y su representante ante la Confederaci\u00f3n, fue el autor y principal impulsor de esa iniciativa.<br \/>\n\u201cLa posici\u00f3n que ven\u00edamos sosteniendo desde 1977, en el sentido de que las cooperativas deb\u00edan tener un tratamiento tributario adecuado a su particular naturaleza, fue receptada por el art\u00edculo 41 de la Constituci\u00f3n Provincial en ocasi\u00f3n de la reforma aprobada en 1994\u201d, coment\u00f3, con motivo de cumplirse el 10 de agosto la primera d\u00e9cada de vigencia de esta ley.<br \/>\nSobre finales del a\u00f1o 2004, tanto Cooperar como Coninagro acogieron su propuesta de plantear la modificaci\u00f3n del C\u00f3digo Fiscal para hacer efectiva la manda constitucional y lo acompa\u00f1aron en las gestiones que culminaron exitosamente en la Legislatura bonaerense, a mediados de 2005.<br \/>\n\u201cLa referida norma de la Constituci\u00f3n \u2013explic\u00f3 Mas\u00f3n\u2013 nos respald\u00f3 cuando tuvimos que enfrentar tres fallidos embates del actual Gobernador (en 2011, 2012 y 2013), que pretend\u00eda derogar la ley 13.360. Explicamos a senadores y diputados que si bien la cooperativa y su asociado son entes jur\u00eddicos distintos, desde el punto de vista econ\u00f3mico constituyen un mismo sujeto y, por lo tanto, las operaciones que tienen lugar dentro de la organizaci\u00f3n no pueden ser materia imponible de los tributos que gravan las transacciones.\u201d<br \/>\nEn los recientes debates internos realizados en Cooperar para analizar el Anteproyecto de Ley de la Econom\u00eda Solidaria qued\u00f3 evidenciado que es necesario lograr que tambi\u00e9n las dem\u00e1s jurisdicciones provinciales otorguen el encuadramiento tributario que merece el acto cooperativo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Se cumpli\u00f3 una d\u00e9cada de vigencia de la ley 13.360 de la provincia de Buenos Aires, que deja fuera del alcance de los impuestos sobre los ingresos brutos y de sellos a los actos cooperativos, es decir las operaciones efectuadas entre las cooperativas y sus asociados. El contador Rub\u00e9n Alfredo Mas\u00f3n, en ese momento presidente [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1130,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[16],"tags":[41],"class_list":["post-1129","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-normativa"],"_links":{"self":[{"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/posts\/1129","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cooperar.coop\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1129"}],"version-history":[{"count":1,"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/posts\/1129\/revisions"}],"predecessor-version":[{"id":1131,"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/posts\/1129\/revisions\/1131"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/media\/1130"}],"wp:attachment":[{"href":"https:\/\/cooperar.coop\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cooperar.coop\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cooperar.coop\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}