{"id":14479,"date":"2026-08-27T16:14:18","date_gmt":"2026-08-27T19:14:18","guid":{"rendered":"https:\/\/hanin.org.ar\/?p=14479"},"modified":"2026-08-27T16:14:19","modified_gmt":"2026-08-27T19:14:19","slug":"%ea%b2%bd%ec%a0%9c-%ec%86%8c%ec%8b%9d-4-%ec%a1%b0%ec%84%b8-%eb%ac%b4%ec%a3%84-%ec%9b%90%ec%b9%99-2-%ed%95%98%ec%9b%90-1%ec%b0%a8-%ec%8a%b9%ec%9d%b8-%eb%b0%9b%ec%9d%80-%eb%b2%95%ec%95%88","status":"publish","type":"post","link":"https:\/\/hanin.org.ar\/?p=14479","title":{"rendered":"[\uacbd\uc81c \uc18c\uc2dd 4] &#8216;\uc870\uc138 \ubb34\uc8c4 \uc6d0\uce59 2&#8217; \ud558\uc6d0 1\ucc28 \uc2b9\uc778 \ubc1b\uc740 \ubc95\uc548, \ub0a9\uc138\uc790\uc5d0\uac8c \ubb34\uc5c7\uc774 \ub2ec\ub77c\uc9c0\ub098 ?"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/hanin.org.ar\/wp-content\/uploads\/2026\/08\/Portada-97.jpg\" alt=\"\" class=\"wp-image-14480\" style=\"width:411px;height:auto\" srcset=\"https:\/\/hanin.org.ar\/wp-content\/uploads\/2026\/08\/Portada-97.jpg 800w, https:\/\/hanin.org.ar\/wp-content\/uploads\/2026\/08\/Portada-97-300x225.png 300w, https:\/\/hanin.org.ar\/wp-content\/uploads\/2026\/08\/Portada-97-768x576.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Inocencia Fiscal II: \ud558\uc6d0 1\ucc28 \uc2b9\uc778 \ubc1b\uc740 \ubc95\uc548, \ub0a9\uc138\uc790\uc5d0\uac8c \ubb34\uc5c7\uc774 \ub2ec\ub77c\uc9c0\ub098 ?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc774\ubc88 \uc218\uc694\uc77c \uc5ec\ub2f9\uc740 \ud558\uc6d0\uc5d0\uc11c \ubc95\uc548\uc744 \ud1b5\uacfc\uc2dc\ud0a4\ub294 \ub370 \uc131\uacf5\ud588\ub2e4. \uc774\ubc88 \uac1c\uc815\uc548\uc740 \uc18c\ub4dd\uc138 \uac04\uc774\uc81c\ub3c4(R\u00e9gimen Simplificado de Ganancias, RSG) \uac00\uc785 \uc694\uac74, \uc138\uc561 \ucc28\uc774 \uacc4\uc0b0 \ubc29\uc2dd, \uadf8\ub9ac\uace0 \uc774\ub978\ubc14 \u2018\uce68\ub300 \ub2ec\ub7ec\u2019\ub97c \uc81c\ub3c4\uad8c\uc73c\ub85c \ub04c\uc5b4\ub0b4\uae30 \uc704\ud55c \uae30\ud55c \ub4f1\uc744 \uc0c8\ub86d\uac8c \uc218\uc815\ud588\ub2e4.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\uc544\ub974\ud5e8\ud2f0\ub098 \uad6d\ubbfc\ub4e4\uc774 \uc81c\ub3c4\uad8c \ubc16\uc5d0\uc11c \ubcf4\uc720\ud558\uace0 \uc788\ub294 \uc774\ub978\ubc14 \u2018\uc7a5\ub871 \uc18d \ub2ec\ub7ec\u2019\ub294 \uc57d 1,700\uc5b5 \ub2ec\ub7ec\uc5d0 \ub2ec\ud558\ub294 \uac83\uc73c\ub85c \ucd94\uc0b0\ub41c\ub2e4.<br>\ud558\uc6d0\uc740 \uc0c8\ub85c\uc6b4 \u2018\uc870\uc138 \ubb34\uc8c4 \uc6d0\uce59(Inocencia Fiscal)\u2019 \uac1c\uc815\uc548\uc744 \uc2b9\uc778\ud588\ub2e4. \uc774 \ubc95\uc548\uc740 \ub8e8\uc774\uc2a4 \uce74\ud478\ud1a0 \uacbd\uc81c\ubd80 \uc7a5\uad00\uc774 \uad6d\ubbfc\ub4e4\uc774 \ubcf4\uc720\ud55c \u2018 \uce68\ub300 \ub2ec\ub7ec\u2019\ub97c \uacbd\uc81c \uc2dc\uc2a4\ud15c\uc73c\ub85c \ub04c\uc5b4\ub4e4\uc5ec \uacbd\uc81c\uc758 \ud1b5\ud654 \uc720\ud1b5\ub7c9\uc744 \ub298\ub9ac\ub824\ub294 \uc815\ucc45\uc5d0\uc11c \ud575\uc2ec\uc801\uc778 \ubc95\uc548\uc774\ub2e4.<br>\ud604\ud589\ubc95\uc740 \uc774\ubbf8 2025\ub144 12\uc6d4 26\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\uace0 \uc788\uc9c0\ub9cc, \uc774\ubc88 \uac1c\uc815\uc548\uc740 \uae30\uc874 \ubc95\uc758 \uc77c\ubd80 \ucde8\uc57d\uc810\uc744 \ubcf4\uc644\ud574 \uc2e0\uace0\ud558\uc9c0 \uc54a\uc740 \uc800\ucd95\uc790\uae08\uc744 \uacf5\uc2dd\uc801\uc73c\ub85c \ub4dc\ub7ec\ub0b4\ub824\ub294 \ub0a9\uc138\uc790\ub4e4\uc5d0\uac8c \ubcf4\ub2e4 \ub192\uc740 \ubc95\uc801 \uc548\uc815\uc131\uc744 \uc81c\uacf5\ud558\ub294 \uac83\uc744 \ubaa9\uc801\uc73c\ub85c \ud55c\ub2e4.<br>\u2018Inocencia Fiscal II\u2019\ub294 \ud68c\uacc4\uc0ac\ub4e4\uc774 \uacbd\uc81c\ubd80\uc5d0 \uc9c0\uc18d\uc801\uc73c\ub85c \uc218\uc815\uc744 \uc694\uad6c\ud55c \ub370\uc11c \uc9c1\uc811\uc801\uc73c\ub85c \uc2dc\uc791\ub410\ub2e4. \uc804\ubb38\uac00\ub4e4\uc740 \ubc95\uc744 \uac1c\uc815\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc544\ub974\ud5e8\ud2f0\ub098 \uad6d\ubbfc\ub4e4\uc774 \uc81c\ub3c4\uad8c \ubc16\uc5d0 \ubcf4\uc720\ud558\uace0 \uc788\ub294 \ub2ec\ub7ec\ub97c \uc2e0\uace0\ud558\uc9c0 \uc54a\uc744 \uac83\uc774\ub77c\uace0 \uc9c0\uc801\ud588\ub2e4. \uc815\ubd80 \ucd94\uc0b0\uc5d0 \ub530\ub974\uba74 \uc774\ub7ec\ud55c \uc790\uae08\uc740 \uc57d 1,700\uc5b5 \ub2ec\ub7ec\uc5d0 \ub2ec\ud55c\ub2e4.<br>\uce74\ud478\ud1a0 \uc7a5\uad00\uc740 \uc218\uac1c\uc6d4 \ub3d9\uc548 \ubc95 \uac1c\uc815\uc744 \uac70\ubd80\ud588\uc73c\ub098, \uacb0\uad6d \uacbd\uc81c\ubd80 \uccad\uc0ac 5\uce35\uc5d0\uc11c \ud68c\uacc4\uc0ac\ub4e4\uacfc \ub9cc\ub098 \uc758\uacac\uc744 \ub4e4\uc5c8\uace0 \uc0c8\ub85c\uc6b4 \ubc95\uc548\uc744 \uc758\ud68c\uc5d0 \uc81c\ucd9c\ud558\uae30\ub85c \ud569\uc758\ud588\ub2e4.<br>\uc774\ubc88 \uc218\uc694\uc77c \uc5ec\ub2f9\uc774 \ud558\uc6d0\uc5d0\uc11c 1\ucc28 \uc2b9\uc778\uc744 \uc5bb\uc5b4\ub0b8 \ubc95\uc548\uc5d0\ub294 \uc18c\ub4dd\uc138 \uac04\uc774\uc81c\ub3c4(RSG)\uc5d0 \uac00\uc785\ud560 \uc218 \uc788\ub294 \ub300\uc0c1, \ub0a9\uc138\uc790\uac00 \uc81c\ub3c4\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \uc870\uac74, \uadf8\ub9ac\uace0 \u2018\uce68\ub300 \ub2ec\ub7ec\u2019\ub97c \uacf5\uc2dd \uacbd\uc81c \uc2dc\uc2a4\ud15c\uc73c\ub85c \ub04c\uc5b4\ub0bc \uc218 \uc788\ub294 \uae30\ud55c\uacfc \uad00\ub828\ud574 \uc911\uc694\ud55c \ubcc0\ud654\uac00 \ud3ec\ud568\ub410\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uac00\uc785 \uc694\uac74 \uc644\ud654<br>\uac00\uc7a5 \uc911\uc694\ud55c \ubcc0\ud654 \uac00\uc6b4\ub370 \ud558\ub098\ub294 \ub354 \ub9ce\uc740 \ub0a9\uc138\uc790\uac00 \uc18c\ub4dd\uc138 \uac04\uc774\uc81c\ub3c4(RSG)\uc5d0 \uac00\uc785\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud55c\ub2e4\ub294 \uc810\uc774\ub2e4.<br>\uc138\ubb34\uc790\ubb38\ud68c\uc0ac SDC Asesores Tributarios\uc758 CEO \uc138\ubc14\uc2a4\ud2f0\uc548 \ub3c4\ubc0d\uac8c\uc2a4\ub294 \ud604\ud589\ubc95\uc0c1 \ucd5c\uadfc 3\ub144 \uc911 \uc5b4\ub290 \ud55c \ud574\ub77c\ub3c4 \uc18c\ub4dd\uc774 10\uc5b5 \ud398\uc18c\ub97c \ucd08\uacfc\ud588\uac70\ub098 \uc790\uc0b0\uc774 100\uc5b5 \ud398\uc18c\ub97c \ucd08\uacfc\ud55c \ub0a9\uc138\uc790\ub294 \uc774 \uc81c\ub3c4\uc5d0 \uac00\uc785\ud560 \uc218 \uc5c6\ub2e4\uace0 \uc124\uba85\ud588\ub2e4.<br>\ub3c4\ubc0d\uac8c\uc2a4\ub294 \u201c\uc774\ubc88 \ubc95\uc548\uc774 \ucd5c\uc885 \uc2b9\uc778\ub418\uba74 \uc774\ub4e4\ub3c4 \uac00\uc785\ud560 \uc218 \uc788\uac8c \ub41c\ub2e4. \ub2e4\ub9cc \ub300\uaddc\ubaa8 \ub0a9\uc138\uc790\ub294 RSG \uc790\uccb4\uc5d0\ub294 \uac00\uc785\ud560 \uc218 \uc788\uc9c0\ub9cc, \u2018\uc2e0\uace0 \ub0b4\uc6a9\uc758 \uc815\ud655\uc131 \ucd94\uc815(presunci\u00f3n de exactitud)\u2019\uacfc \u2018\uc138\ubb34 \ucc28\ub2e8\ub9c9(tap\u00f3n fiscal)\u2019 \ud61c\ud0dd\uc740 \ubc1b\uc744 \uc218 \uc5c6\ub2e4\u201d\uace0 \uc124\uba85\ud588\ub2e4.<br>\uc0c8\ub85c\uc6b4 Inocencia Fiscal \ubc95\uc548\uc740 \u2018\uc911\ub300\ud55c \ubd88\uc77c\uce58\u2019\uac00 \ubc1c\uc0dd\ud558\ub294 \uae30\uc900\ub3c4 \uc0c8\ub86d\uac8c \uaddc\uc815\ud55c\ub2e4.<br>\ub3c4\ubc0d\uac8c\uc2a4\ub294 \uc774\ubc88 \uac1c\uc815\uc548\uc774 \uc2e0\uace0\ud558\uc9c0 \uc54a\uc740 \uc790\uae08\uc744 \uc0ac\uc6a9\ud558\ub824\ub294 \uc0ac\ub78c\ub4e4\uc5d0\uac8c \ub354 \ub192\uc740 \ubc95\uc801 \uc548\uc815\uc131\uc744 \uc81c\uacf5\ud55c\ub2e4\uace0 \uc124\uba85\ud588\ub2e4.<br>\uc774\ub294 \ub0a9\uc138\uc790\uac00 \uc2e0\uace0\ud55c \ub0b4\uc6a9\uacfc \uad6d\uac00 \uc138\ubb34\ub2f9\uad6d\uc774 \ubcf4\uc720\ud558\uace0 \uc788\ub294 \uc790\ub8cc \uc0ac\uc774\uc5d0 \uc5b4\ub290 \uc815\ub3c4 \ucc28\uc774\uac00 \ubc1c\uc0dd\ud588\uc744 \ub54c \uc774\ub97c \u2018\uc911\ub300\ud55c \ubd88\uc77c\uce58\u2019\ub85c \ud310\ub2e8\ud560 \uac83\uc778\uc9c0\uc5d0 \ub300\ud55c \uc0c8\ub85c\uc6b4 \uae30\uc900\uc744 \ubc95\uc548\uc5d0 \ud3ec\ud568\ud588\uae30 \ub54c\ubb38\uc774\ub2e4.<br>\uadf8\ub294 \u201c\uad6d\uac00 \uc138\ubb34\ub2f9\uad6d\uc774 \ub0a9\uc138\uc790\uac00 \uc2e0\uace0\ud55c \ub0b4\uc6a9\uacfc \uc138\ubb34\ub2f9\uad6d \uc2dc\uc2a4\ud15c\uc5d0 \ubcf4\uc720\ud55c \uc815\ubcf4 \ub610\ub294 \uc81c3\uc790\ub85c\ubd80\ud130 \ubc1b\uc740 \uc815\ubcf4 \uc0ac\uc774\uc5d0\uc11c \ucc28\uc774\ub97c \ubc1c\uacac\ud588\uc744 \uacbd\uc6b0, \uadf8 \ucc28\uc774\uac00 15% \uc774\uc0c1\uc774\ub354\ub77c\ub3c4 \uae08\uc561\uc774 500\ub9cc \ud398\uc18c\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\uc73c\uba74 \u2018\uc911\ub300\ud55c \ubd88\uc77c\uce58\u2019\ub85c \uac04\uc8fc\ud558\uc9c0 \uc54a\ub294\ub2e4\u201d\uace0 \uc124\uba85\ud588\ub2e4.<br>\ud604\ud589 \uae30\uc900\uc5d0\uc11c\ub294 15%\uc758 \ucc28\uc774\uac00 \ubc1c\uc0dd\ud558\uba74 \ubb38\uc81c\uac00 \ub420 \uc218 \uc788\uc5b4, \ube44\uad50\uc801 \uc801\uc740 \uae08\uc561\uc744 \uacf5\uc2dd\ud654\ud55c \ub0a9\uc138\uc790\uc870\ucc28 \uc18c\uc561\uc758 \ucc28\uc774 \ub54c\ubb38\uc5d0 \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc744 \uc704\ud5d8\uc774 \uc788\uc5c8\ub2e4.<br>\ubc18\uba74 \ucc28\uc561\uc774 500\ub9cc \ud398\uc18c\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0 \ub0a9\uc138\uc790\ub294 \uc138\ubb34\ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uc9c1\uad8c \uc138\uc561\uacb0\uc815 \ud1b5\uc9c0\ub97c \ubc1b\uc740 \ub4a4 15\uc77c \uc774\ub0b4\uc5d0 \uc790\uc2e0\uc758 \uc138\ubb34 \uc0c1\ud669\uc744 \uc815\uc0c1\ud654\ud560 \uc218 \uc788\ub2e4.<br>\ub530\ub77c\uc11c \uc138\ubb34\ub2f9\uad6d\uc774 \u2018\uc911\ub300\ud55c \ubd88\uc77c\uce58\u2019\ub97c \ubc1c\uacac\ud558\ub354\ub77c\ub3c4 \ub0a9\uc138\uc790\uac00 \ud574\ub2f9 \uc138\uae08\uacfc \ubd80\ub300\uae08\uc561\uc744 \ub0a9\ubd80\ud558\uba74 \u2018\uc2e0\uace0 \ub0b4\uc6a9\uc758 \uc815\ud655\uc131 \ucd94\uc815\u2019\uacfc \u2018\uc138\ubb34 \ucc28\ub2e8\ub9c9\u2019\uc758 \ud61c\ud0dd\uc744 \uacc4\uc18d \uc720\uc9c0\ud560 \uc218 \uc788\ub2e4.<br>Ghirardotti &amp; Ghirardotti\uc758 \ud30c\ud2b8\ub108 \ub9c8\ub9ac\uc544\ub178 \uae30\ub77c\ub974\ub3c4\ud2f0\ub294 \uc774\ubc88 \uac1c\uc815\uc548\uc774 \u201c\uae30\uc874 \ubc95\uc758 \uba87 \uac00\uc9c0 \ubb38\uc81c\uc810\uc744 \ubc14\ub85c\uc7a1\uc558\ub2e4\u201d\uace0 \ud3c9\uac00\ud588\ub2e4.<br>\uadf8\ub294 \ub300\uaddc\ubaa8 \ub0a9\uc138\uc790\uc640 \uacf5\uc9c1\uc790\ub97c \uc81c\uc678\ud558\uba74 \ubaa8\ub4e0 \ub0a9\uc138\uc790\uac00 RSG\uc758 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \ud588\ub2e4\ub294 \uc810\uc744 \uac15\uc870\ud588\ub2e4.<br>\ub610\ud55c \u2018\uc911\ub300\ud55c \ubd88\uc77c\uce58\u2019\ub97c \uacc4\uc0b0\ud560 \ub54c \uc2e4\uc81c \ucd94\uac00 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc138\uc561\uc774 \uc544\ub2c8\ub77c \uc0b0\uc815\ub41c \uc138\uc561\uc744 \uae30\uc900\uc73c\ub85c \ud55c\ub2e4\ub294 \uc810\ub3c4 \uba85\ud655\ud558\uac8c \uaddc\uc815\ud588\ub2e4. \uae30\uc874 \ubc29\uc2dd\uc740 \uc131\uc2e4\ud558\uac8c \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc628 \ub0a9\uc138\uc790\uc5d0\uac8c \uc624\ud788\ub824 \ubd88\ub9ac\ud558\uac8c \uc791\uc6a9\ud560 \uc218 \uc788\uc5c8\ub2e4.<br>\uae30\ub77c\ub974\ub3c4\ud2f0\ub294 \ub3c4\ubc0d\uac8c\uc2a4\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc774\ubc88 \ubc95\uc548\uc5d0\uc11c \uc911\uc694\ud55c \ub610 \ub2e4\ub978 \ub0b4\uc6a9\uc744 \uac15\uc870\ud588\ub2e4.<br>\uc138\ubb34\ub2f9\uad6d\uc758 \ud589\uc815\uc801 \uc138\uc561 \uc0b0\uc815 \ub610\ub294 \uc9c1\uad8c \uc138\uc561\uacb0\uc815 \ud1b5\uc9c0\ub97c \ubc1b\uc740 \ub4a4 15\uc77c \uc774\ub0b4\uc5d0 \uc774\ub97c \ubc1b\uc544\ub4e4\uc774\uace0 \uc138\uae08\uacfc \uc774\uc5d0 \ub530\ub978 \ubd80\ub300\uae08\uc561\uc744 \ub0a9\ubd80\ud558\uba74 \uc774\ubbf8 \ubc1b\uc740 \ud61c\ud0dd\uc744 \uacc4\uc18d \uc720\uc9c0\ud560 \uc218 \uc788\ub2e4\ub294 \uac83\uc774\ub2e4.<br>\ub610\ud55c \ud5c8\uc6a9\ub41c \ubc29\ubc95\uc744 \ud1b5\ud574 \u2018\uce68\ub300 \ub2ec\ub7ec\u2019\ub97c \uc0ac\uc6a9\ud55c \uacbd\uc6b0\uc5d0\ub294 \ud574\ub2f9 \uc790\uae08\uc744 \ub9c8\uc9c0\ub9c9 \uac1c\uc778\uc790\uc0b0\uc138 \uc2e0\uace0\uc5d0\ub9cc \ud3ec\ud568\ud558\uba74 \ub41c\ub2e4.<br>\ub8e8\uc774\uc2a4 \uce74\ud478\ud1a0 \uacbd\uc81c\ubd80 \uc7a5\uad00\uc740 \uc0c8\ub85c\uc6b4 \ubc95\uc774 \uc2dc\ud589\ub418\uba74 \ub354 \ub9ce\uc740 \ub0a9\uc138\uc790\uac00 \ubcf4\uc720\ud558\uace0 \uc788\ub358 \u2018\uce68\ub300 \ub2ec\ub7ec\u2019\ub97c \uacf5\uc2dd \uacbd\uc81c \uc2dc\uc2a4\ud15c\uc73c\ub85c \ub04c\uc5b4\ub0bc \uac83\uc73c\ub85c \uae30\ub300\ud558\uace0 \uc788\ub2e4.<br>\uc774\ubc88 \uc81c\ub3c4\uc758 \uc778\uc13c\ud2f0\ube0c \uad6c\uc870\ub294 \uc790\uae08\uc744 \uacf5\uc2dd\uc801\uc73c\ub85c \ub4dc\ub7ec\ub0b4\ub824\ub294 \uc0ac\ub78c\ub4e4\uc5d0\uac8c \ubc95\uc801 \uc548\uc815\uc131\uc744 \ubcf4\uc7a5\ud574\uc57c \ud55c\ub2e4\ub294 \uc694\uad6c\uc640\ub3c4 \uc5f0\uacb0\ub3fc \uc788\ub2e4.<br>Lisicki, Litvin &amp; Abelovich\uc758 \uc138\ubb34 \ub2f4\ub2f9 \ub9e4\ub2c8\uc800 \ub178\uc5d8\ub9ac\uc544 \ud788\ub77c\ub974\ub514\ub294 \uc774\ubc88 \ubc95\uc548\uc758 \ubaa9\uc801\uc5d0 \ub300\ud574 \u201c\ub0a9\uc138\uc790\uac00 \uc55e\uc73c\ub85c \ubb34\uc2a8 \uc77c\uc774 \uc0dd\uae38\uc9c0 \ub450\ub824\uc6cc\ud558\uc9c0 \uc54a\uace0 \uc548\uc2ec\ud558\uba74\uc11c \u2018\uce68\ub300 \ub2ec\ub7ec\u2019\ub97c \uc740\ud589\uc5d0 \uc608\uce58\ud560 \uc218 \uc788\ub3c4\ub85d \ubcf4\ub2e4 \ub192\uc740 \ubc95\uc801 \uc548\uc815\uc131\uc744 \uc81c\uacf5\ud558\ub824\ub294 \uac83\u201d\uc774\ub77c\uace0 \uc124\uba85\ud588\ub2e4.<br>\uc774 \uc81c\ub3c4\uc5d0\uc11c\ub294 \ub0a9\uc138\uc790\uac00 ARCA(\uc138\uae08\uad00\uc138\uad00\ub9ac\uccad)\uc5d0 \ud68c\uacc4\uc5f0\ub3c4 \uc2dc\uc791 \uc2dc\uc810\uc774\ub098 \uc885\ub8cc \uc2dc\uc810\uc758 \uc790\uc2e0\uc758 \uc790\uc0b0\uc744 \uc2e0\uace0\ud560 \ud544\uc694\uac00 \uc5c6\uc73c\uba70, \ud574\ub2f9 \ud68c\uacc4\uc5f0\ub3c4 \ub3d9\uc548\uc758 \uc18c\ube44 \ub0b4\uc5ed\ub3c4 \ubcc4\ub3c4\ub85c \uacf5\uac1c\ud560 \ud544\uc694\uac00 \uc5c6\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc0c8\ub85c\uc6b4 \uae30\ud55c<br>\ubc95\uc548\uc740 \u2018\uc138\ubb34 \ucc28\ub2e8\ub9c9\u2019\uacfc \u2018\uc2e0\uace0 \ub0b4\uc6a9\uc758 \uc815\ud655\uc131 \ucd94\uc815\u2019 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub294 \uae30\uac04\ub3c4 \uc0c8\ub86d\uac8c \uc815\ud588\ub2e4.<br>\uadf8 \uae30\ud55c\uc740 2027\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0\ub85c, \ud604 \ub300\ud1b5\ub839 \uc784\uae30\uc758 \ub9c8\uc9c0\ub9c9 \ub0a0\uc774\ub2e4.<br>\ub3c4\ubc0d\uac8c\uc2a4\ub294 \u201c\uc774 \u2018\uc138\ubb34 \ucc28\ub2e8\ub9c9\u2019\uacfc \u2018\uc2e0\uace0 \ub0b4\uc6a9\uc758 \uc815\ud655\uc131 \ucd94\uc815\u2019 \ud61c\ud0dd\uc744 \uc774\uc6a9\ud558\ub824\ub294 \uc0ac\ub78c\uc740 \uadf8\ub0a0\uae4c\uc9c0 \uc774\uc6a9\ud560 \uc218 \uc788\ub2e4. \uc815\ubd80\ub294 \uc0ac\ub78c\ub4e4\uc774 \ud604 \uc815\ubd80 \uc784\uae30\uac00 \ub05d\ub098\uae30 \uc804\uc5d0 \uc774 \uc81c\ub3c4\ub97c \ud65c\uc6a9\ud558\ub3c4\ub85d \uc720\ub3c4\ud574 \uacbd\uc81c\uc758 \ud1b5\ud654 \uc720\ud1b5\ub7c9\uc744 \ub2e4\uc2dc \ub298\ub9ac\ub824\ub294 \uac83\u201d\uc774\ub77c\uace0 \uc124\uba85\ud588\ub2e4.<br>\ubc95\uc548\uc5d0 \ub300\ud55c \ub17c\uc758\ub294 \uc774\uc81c \uc0c1\uc6d0\uc5d0\uc11c \uacc4\uc18d\ub41c\ub2e4.<br>\ud2b9\ud788 \uc815\ubd80\uac00 \uacbd\uc81c\ud65c\ub3d9 \ud68c\ubcf5\uc744 \ud544\uc694\ub85c \ud558\ub294 \uc2dc\uc810\uc774\ub77c\ub294 \uc810\uc5d0\uc11c \uc774\ubc88 \ubc95\uc548\uc740 \ub354\uc6b1 \uc911\uc694\ud55c \uc758\ubbf8\ub97c \uac16\ub294\ub2e4.<br>\uacbd\uc81c\ubd80\ub294 \ub0a9\uc138\uc790\ub4e4\uc5d0\uac8c \ub354 \ub192\uc740 \ubc95\uc801 \uc548\uc815\uc131\uc744 \uc81c\uacf5\ud558\ub294 \uc0c8\ub85c\uc6b4 Inocencia Fiscal \ubc95\uc774 \ucd5c\uc885\uc801\uc73c\ub85c \uc81c\uc815\ub418\uba74 \ub354 \ub9ce\uc740 \uad6d\ubbfc\uc774 \uc9c0\uae08\uae4c\uc9c0 \uc81c\ub3c4\uad8c \ubc16\uc5d0\uc11c \ubcf4\uc720\ud558\uace0 \uc788\ub358 \u2018\uc7a5\ub871 \uc18d \ub2ec\ub7ec\u2019\ub97c \uc740\ud589 \ub4f1 \uacf5\uc2dd \uae08\uc735 \uc2dc\uc2a4\ud15c\uc5d0 \uc608\uce58\ud560 \uac83\uc73c\ub85c \uae30\ub300\ud558\uace0 \uc788\ub2e4.<br>\ubc95\uc548\uc740 \uc774\ub97c \uc704\ud55c \ucd5c\uc885 \uae30\ud55c\uc744 2027\ub144 12\uc6d4 31\uc77c\ub85c \uc815\ud558\uace0 \uc788\ub2e4. \ub2e4\ub9cc \ub300\ud1b5\ub839 \uc120\uac70\uac00 \uc57d 1\ub144 \uc55e\uc73c\ub85c \ub2e4\uac00\uc628 \uc0c1\ud669\uc5d0\uc11c \uad6d\ubbfc\ub4e4\uc758 \ube44\uacf5\uc2dd \uc800\ucd95\uc790\uae08\uc774 \uc2e4\uc81c\ub85c \uc5b4\ub290 \uc815\ub3c4 \uc18d\ub3c4\ub85c \uacf5\uc2dd \uae08\uc735 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc720\uc785\ub420\uc9c0\ub294 \uc55e\uc73c\ub85c \uc9c0\ucf1c\ubd10\uc57c \ud55c\ub2e4.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Inocencia Fiscal II: \ud558\uc6d0 1\ucc28 \uc2b9\uc778 \ubc1b\uc740 \ubc95\uc548, \ub0a9\uc138\uc790\uc5d0\uac8c \ubb34\uc5c7\uc774 \ub2ec\ub77c\uc9c0\ub098 ? \uc544\ub974\ud5e8\ud2f0\ub098 \uad6d\ubbfc\ub4e4\uc774 \uc81c\ub3c4\uad8c \ubc16\uc5d0\uc11c \ubcf4\uc720\ud558\uace0 \uc788\ub294 \uc774\ub978\ubc14 \u2018\uc7a5\ub871 \uc18d \ub2ec\ub7ec\u2019\ub294 \uc57d 1,700\uc5b5 \ub2ec\ub7ec\uc5d0 \ub2ec\ud558\ub294 \uac83\uc73c\ub85c \ucd94\uc0b0\ub41c\ub2e4.\ud558\uc6d0\uc740 \uc0c8\ub85c\uc6b4 \u2018\uc870\uc138 \ubb34\uc8c4 \uc6d0\uce59(Inocencia Fiscal)\u2019 \uac1c\uc815\uc548\uc744 \uc2b9\uc778\ud588\ub2e4. \uc774 \ubc95\uc548\uc740 \ub8e8\uc774\uc2a4 \uce74\ud478\ud1a0 \uacbd\uc81c\ubd80 \uc7a5\uad00\uc774 \uad6d\ubbfc\ub4e4\uc774 \ubcf4\uc720\ud55c \u2018 \uce68\ub300 \ub2ec\ub7ec\u2019\ub97c \uacbd\uc81c \uc2dc\uc2a4\ud15c\uc73c\ub85c \ub04c\uc5b4\ub4e4\uc5ec \uacbd\uc81c\uc758 \ud1b5\ud654 \uc720\ud1b5\ub7c9\uc744 \ub298\ub9ac\ub824\ub294 \uc815\ucc45\uc5d0\uc11c \ud575\uc2ec\uc801\uc778 \ubc95\uc548\uc774\ub2e4.\ud604\ud589\ubc95\uc740 \uc774\ubbf8 2025\ub144 12\uc6d4 26\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\uace0 \uc788\uc9c0\ub9cc, \uc774\ubc88 \uac1c\uc815\uc548\uc740 \uae30\uc874 \ubc95\uc758 \uc77c\ubd80 \ucde8\uc57d\uc810\uc744 \ubcf4\uc644\ud574 \uc2e0\uace0\ud558\uc9c0 \uc54a\uc740 \uc800\ucd95\uc790\uae08\uc744 \uacf5\uc2dd\uc801\uc73c\ub85c \ub4dc\ub7ec\ub0b4\ub824\ub294 \ub0a9\uc138\uc790\ub4e4\uc5d0\uac8c \ubcf4\ub2e4 \ub192\uc740 \ubc95\uc801 \uc548\uc815\uc131\uc744 \uc81c\uacf5\ud558\ub294 \uac83\uc744 \ubaa9\uc801\uc73c\ub85c \ud55c\ub2e4.\u2018Inocencia Fiscal II\u2019\ub294 \ud68c\uacc4\uc0ac\ub4e4\uc774 \uacbd\uc81c\ubd80\uc5d0 \uc9c0\uc18d\uc801\uc73c\ub85c \uc218\uc815\uc744 \uc694\uad6c\ud55c \ub370\uc11c \uc9c1\uc811\uc801\uc73c\ub85c \uc2dc\uc791\ub410\ub2e4. \uc804\ubb38\uac00\ub4e4\uc740 \ubc95\uc744 \uac1c\uc815\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc544\ub974\ud5e8\ud2f0\ub098 \uad6d\ubbfc\ub4e4\uc774 \uc81c\ub3c4\uad8c \ubc16\uc5d0 \ubcf4\uc720\ud558\uace0 \uc788\ub294 \ub2ec\ub7ec\ub97c \uc2e0\uace0\ud558\uc9c0 \uc54a\uc744 \uac83\uc774\ub77c\uace0 \uc9c0\uc801\ud588\ub2e4. \uc815\ubd80 \ucd94\uc0b0\uc5d0 \ub530\ub974\uba74 \uc774\ub7ec\ud55c \uc790\uae08\uc740 \uc57d 1,700\uc5b5 \ub2ec\ub7ec\uc5d0 \ub2ec\ud55c\ub2e4.\uce74\ud478\ud1a0 \uc7a5\uad00\uc740 \uc218\uac1c\uc6d4 \ub3d9\uc548 \ubc95 \uac1c\uc815\uc744 \uac70\ubd80\ud588\uc73c\ub098, \uacb0\uad6d \uacbd\uc81c\ubd80 \uccad\uc0ac 5\uce35\uc5d0\uc11c \ud68c\uacc4\uc0ac\ub4e4\uacfc \ub9cc\ub098 \uc758\uacac\uc744 \ub4e4\uc5c8\uace0 \uc0c8\ub85c\uc6b4 \ubc95\uc548\uc744 \uc758\ud68c\uc5d0 \uc81c\ucd9c\ud558\uae30\ub85c \ud569\uc758\ud588\ub2e4.\uc774\ubc88 \uc218\uc694\uc77c \uc5ec\ub2f9\uc774 \ud558\uc6d0\uc5d0\uc11c 1\ucc28 \uc2b9\uc778\uc744 \uc5bb\uc5b4\ub0b8 \ubc95\uc548\uc5d0\ub294 \uc18c\ub4dd\uc138 \uac04\uc774\uc81c\ub3c4(RSG)\uc5d0 \uac00\uc785\ud560 \uc218 \uc788\ub294 \ub300\uc0c1, \ub0a9\uc138\uc790\uac00 \uc81c\ub3c4\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \uc870\uac74, \uadf8\ub9ac\uace0 \u2018\uce68\ub300 \ub2ec\ub7ec\u2019\ub97c \uacf5\uc2dd \uacbd\uc81c \uc2dc\uc2a4\ud15c\uc73c\ub85c \ub04c\uc5b4\ub0bc \uc218 \uc788\ub294 \uae30\ud55c\uacfc \uad00\ub828\ud574 \uc911\uc694\ud55c \ubcc0\ud654\uac00 \ud3ec\ud568\ub410\ub2e4. \uac00\uc785 \uc694\uac74 \uc644\ud654\uac00\uc7a5 \uc911\uc694\ud55c \ubcc0\ud654 \uac00\uc6b4\ub370 \ud558\ub098\ub294 \ub354 \ub9ce\uc740 \ub0a9\uc138\uc790\uac00 \uc18c\ub4dd\uc138 \uac04\uc774\uc81c\ub3c4(RSG)\uc5d0 \uac00\uc785\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud55c\ub2e4\ub294 \uc810\uc774\ub2e4.\uc138\ubb34\uc790\ubb38\ud68c\uc0ac SDC Asesores Tributarios\uc758 CEO \uc138\ubc14\uc2a4\ud2f0\uc548 \ub3c4\ubc0d\uac8c\uc2a4\ub294 \ud604\ud589\ubc95\uc0c1 \ucd5c\uadfc 3\ub144 \uc911 \uc5b4\ub290 \ud55c \ud574\ub77c\ub3c4 \uc18c\ub4dd\uc774 10\uc5b5 \ud398\uc18c\ub97c \ucd08\uacfc\ud588\uac70\ub098 \uc790\uc0b0\uc774 100\uc5b5 \ud398\uc18c\ub97c \ucd08\uacfc\ud55c \ub0a9\uc138\uc790\ub294 \uc774 \uc81c\ub3c4\uc5d0 \uac00\uc785\ud560 \uc218 \uc5c6\ub2e4\uace0 \uc124\uba85\ud588\ub2e4.\ub3c4\ubc0d\uac8c\uc2a4\ub294 \u201c\uc774\ubc88 \ubc95\uc548\uc774 \ucd5c\uc885 \uc2b9\uc778\ub418\uba74 \uc774\ub4e4\ub3c4 \uac00\uc785\ud560 \uc218 \uc788\uac8c \ub41c\ub2e4. \ub2e4\ub9cc \ub300\uaddc\ubaa8 \ub0a9\uc138\uc790\ub294 RSG \uc790\uccb4\uc5d0\ub294 \uac00\uc785\ud560 \uc218 \uc788\uc9c0\ub9cc, \u2018\uc2e0\uace0 \ub0b4\uc6a9\uc758 \uc815\ud655\uc131 \ucd94\uc815(presunci\u00f3n de exactitud)\u2019\uacfc \u2018\uc138\ubb34 \ucc28\ub2e8\ub9c9(tap\u00f3n fiscal)\u2019 \ud61c\ud0dd\uc740 \ubc1b\uc744 \uc218 \uc5c6\ub2e4\u201d\uace0 \uc124\uba85\ud588\ub2e4.\uc0c8\ub85c\uc6b4 Inocencia Fiscal \ubc95\uc548\uc740 \u2018\uc911\ub300\ud55c \ubd88\uc77c\uce58\u2019\uac00 \ubc1c\uc0dd\ud558\ub294 \uae30\uc900\ub3c4 \uc0c8\ub86d\uac8c \uaddc\uc815\ud55c\ub2e4.\ub3c4\ubc0d\uac8c\uc2a4\ub294 \uc774\ubc88 \uac1c\uc815\uc548\uc774 \uc2e0\uace0\ud558\uc9c0 \uc54a\uc740 \uc790\uae08\uc744 \uc0ac\uc6a9\ud558\ub824\ub294 \uc0ac\ub78c\ub4e4\uc5d0\uac8c \ub354 \ub192\uc740 \ubc95\uc801 \uc548\uc815\uc131\uc744 \uc81c\uacf5\ud55c\ub2e4\uace0 \uc124\uba85\ud588\ub2e4.\uc774\ub294 \ub0a9\uc138\uc790\uac00 \uc2e0\uace0\ud55c \ub0b4\uc6a9\uacfc \uad6d\uac00 \uc138\ubb34\ub2f9\uad6d\uc774 \ubcf4\uc720\ud558\uace0 \uc788\ub294 \uc790\ub8cc \uc0ac\uc774\uc5d0 \uc5b4\ub290 \uc815\ub3c4 \ucc28\uc774\uac00 \ubc1c\uc0dd\ud588\uc744 \ub54c \uc774\ub97c \u2018\uc911\ub300\ud55c \ubd88\uc77c\uce58\u2019\ub85c \ud310\ub2e8\ud560 \uac83\uc778\uc9c0\uc5d0 \ub300\ud55c \uc0c8\ub85c\uc6b4 \uae30\uc900\uc744 \ubc95\uc548\uc5d0 \ud3ec\ud568\ud588\uae30 \ub54c\ubb38\uc774\ub2e4.\uadf8\ub294 \u201c\uad6d\uac00 \uc138\ubb34\ub2f9\uad6d\uc774 \ub0a9\uc138\uc790\uac00 \uc2e0\uace0\ud55c \ub0b4\uc6a9\uacfc \uc138\ubb34\ub2f9\uad6d \uc2dc\uc2a4\ud15c\uc5d0 \ubcf4\uc720\ud55c \uc815\ubcf4 \ub610\ub294 \uc81c3\uc790\ub85c\ubd80\ud130 \ubc1b\uc740 \uc815\ubcf4 \uc0ac\uc774\uc5d0\uc11c \ucc28\uc774\ub97c \ubc1c\uacac\ud588\uc744 \uacbd\uc6b0, \uadf8 \ucc28\uc774\uac00 15% \uc774\uc0c1\uc774\ub354\ub77c\ub3c4 \uae08\uc561\uc774 500\ub9cc \ud398\uc18c\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\uc73c\uba74 \u2018\uc911\ub300\ud55c \ubd88\uc77c\uce58\u2019\ub85c \uac04\uc8fc\ud558\uc9c0 \uc54a\ub294\ub2e4\u201d\uace0 \uc124\uba85\ud588\ub2e4.\ud604\ud589 \uae30\uc900\uc5d0\uc11c\ub294 15%\uc758 \ucc28\uc774\uac00 \ubc1c\uc0dd\ud558\uba74 \ubb38\uc81c\uac00 \ub420 \uc218 \uc788\uc5b4, \ube44\uad50\uc801 \uc801\uc740 \uae08\uc561\uc744 \uacf5\uc2dd\ud654\ud55c \ub0a9\uc138\uc790\uc870\ucc28 \uc18c\uc561\uc758 \ucc28\uc774 \ub54c\ubb38\uc5d0 \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc744 \uc704\ud5d8\uc774 \uc788\uc5c8\ub2e4.\ubc18\uba74 \ucc28\uc561\uc774 500\ub9cc \ud398\uc18c\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0 \ub0a9\uc138\uc790\ub294 \uc138\ubb34\ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uc9c1\uad8c \uc138\uc561\uacb0\uc815 \ud1b5\uc9c0\ub97c \ubc1b\uc740 \ub4a4 15\uc77c \uc774\ub0b4\uc5d0 \uc790\uc2e0\uc758 \uc138\ubb34 \uc0c1\ud669\uc744 \uc815\uc0c1\ud654\ud560 \uc218 \uc788\ub2e4.\ub530\ub77c\uc11c \uc138\ubb34\ub2f9\uad6d\uc774 \u2018\uc911\ub300\ud55c \ubd88\uc77c\uce58\u2019\ub97c \ubc1c\uacac\ud558\ub354\ub77c\ub3c4 \ub0a9\uc138\uc790\uac00 \ud574\ub2f9 \uc138\uae08\uacfc \ubd80\ub300\uae08\uc561\uc744 \ub0a9\ubd80\ud558\uba74 \u2018\uc2e0\uace0 \ub0b4\uc6a9\uc758 \uc815\ud655\uc131 \ucd94\uc815\u2019\uacfc \u2018\uc138\ubb34 \ucc28\ub2e8\ub9c9\u2019\uc758 \ud61c\ud0dd\uc744 \uacc4\uc18d \uc720\uc9c0\ud560 \uc218 \uc788\ub2e4.Ghirardotti &amp; Ghirardotti\uc758 \ud30c\ud2b8\ub108 \ub9c8\ub9ac\uc544\ub178 \uae30\ub77c\ub974\ub3c4\ud2f0\ub294 \uc774\ubc88 \uac1c\uc815\uc548\uc774 \u201c\uae30\uc874 \ubc95\uc758 \uba87 \uac00\uc9c0 \ubb38\uc81c\uc810\uc744 \ubc14\ub85c\uc7a1\uc558\ub2e4\u201d\uace0 \ud3c9\uac00\ud588\ub2e4.\uadf8\ub294 \ub300\uaddc\ubaa8 \ub0a9\uc138\uc790\uc640 \uacf5\uc9c1\uc790\ub97c \uc81c\uc678\ud558\uba74 \ubaa8\ub4e0 \ub0a9\uc138\uc790\uac00 RSG\uc758 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \ud588\ub2e4\ub294 \uc810\uc744 \uac15\uc870\ud588\ub2e4.\ub610\ud55c \u2018\uc911\ub300\ud55c \ubd88\uc77c\uce58\u2019\ub97c \uacc4\uc0b0\ud560 \ub54c \uc2e4\uc81c \ucd94\uac00 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc138\uc561\uc774 \uc544\ub2c8\ub77c \uc0b0\uc815\ub41c \uc138\uc561\uc744 \uae30\uc900\uc73c\ub85c 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