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Ley Impuesto a las ganancias. Cuarta categoría

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  • Agostinetti, Maria Cristina

Abstract

Dentro del impuesto a las ganancias, también conocido como impuesto a la Renta, en su antigua denominación; una de las categorías en las que se clasifica, se la denomina renta de cuarta categoría y se calcula exclusivamente sobre la Renta del Trabajo Personal, entre otros rubros: "el trabajo personal ejecutado en relación de dependencia". El Empleador actúa como Agente de Retención y es responsable por el depósito del impuesto ante la autoridad correspondiente.

Suggested Citation

  • Agostinetti, Maria Cristina, 2012. "Ley Impuesto a las ganancias. Cuarta categoría," Nülan. Deposited Documents 1868, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
  • Handle: RePEc:nmp:nuland:1868
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    File URL: https://nulan.mdp.edu.ar/id/eprint/1868/1/agostinetti_mc_2012.pdf
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    Keywords

    Impuesto a las Ganancias;

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