Nuevos montos de asignaciones familiares
El Gobierno nacional oficializó la medida de igualar el tope de ingresos para percibir las Asignaciones Familiares con el piso del Impuesto a las Ganancias. De esta manera, más de 900 mil niños, niñas y adolescentes serán alcanzados por el beneficio.
A través del decreto 101/2023, publicado en el Boletín Oficial, el Ejecutivo nacional dispuso que se eleve el límite de ingresos máximo aplicable a las personas titulares de este beneficio de 158.366 pesos a 404.000 pesos, el mínimo no imponible del régimen de Ganancia.
Con respecto al tope familiar, el Gobierno nacional fijó esta cifra en el que resulte de “duplicar el tope máximo individual de ingresos previsto” por la Ley de Impuesto a las Ganancias.
Esta medida comenzó a regir a partir de este mes, pero es de carácter permanente, es decir que, a medida que se actualice el piso por el cual comienza a tributarse, se actualizará el tope de quienes perciben las Asignaciones Familiares.
El decreto también aclara que aquellas personas alcanzadas por el impuesto “tienen derecho a deducir sus cargas de familia de sus ganancias netas, siempre que sean residentes en el país, estén a cargo del contribuyente y no tengan en el año ingresos netos superiores al límite allí establecido por la legislación impositiva”.
Los montos actualizados de las Asignaciones Familiares
El monto del beneficio que recibe cada trabajador en relación de dependencia disminuye, según aumentan los ingresos del Grupo Familiar, cifra conocida como IGF. Con la modificación del tope, las asignaciones quedarán de la siguiente manera:
– Quienes perciban ingresos de Rango I, es decir aquellos de hasta $177.554, cobrarán $11.465.
– Las personas que tengan un salario de entre $177.554 y $260.404 están comprendidos dentro del Rango II y recibirán una asignación de $7.732 mensuales.
– Para personas de ingresos entre $260.403 y $300.645, el monto de la asignación será de $4.675 por mes.
– Los ingresos pertenecientes al Rango IV, es decir de entre $300.645 y $808.125, recibirán una asignación de $2.410.
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