{"id":3372,"date":"2022-11-29T00:00:00","date_gmt":"2022-11-29T00:00:00","guid":{"rendered":"https:\/\/bolsacer.org.ar\/site\/circular-bolsas-de-comercio-y-de-cereales-decreto-pen-nro-787-2022\/"},"modified":"2022-11-29T00:00:00","modified_gmt":"2022-11-29T00:00:00","slug":"circular-bolsas-de-comercio-y-de-cereales-decreto-pen-nro-787-2022","status":"publish","type":"post","link":"https:\/\/bolsacer.org.ar\/site\/circular-bolsas-de-comercio-y-de-cereales-decreto-pen-nro-787-2022\/","title":{"rendered":"Circular Bolsas de Comercio y de Cereales Decreto PEN Nro. 787\/2022"},"content":{"rendered":"

\n

Las Bolsas informan que para la registración de contratos de soja durante la vigencia del Decreto 787\/22 se aplicarán las siguientes pautas: <\/span><\/p>\n<\/p>\n

Operaciones a precio hecho en dólares <\/span><\/strong><\/p>\n

En CONFIRMA las partes deberán utilizar la moneda Dólar (Dto. 787\/22) o Dólar (BNA) en función a la aplicabilidad o no del Decreto de referencia. Esta misma condición deberá ser consignada específicamente en los contratos instrumentados en papel.<\/span><\/p>\n

Operaciones a fijar precio<\/span><\/p>\n

Se calculará la base imponible, al solo efecto de su registración, en función al precio de referencia de la soja (precio cámara del día anterior de la fecha de instrumentación). En el caso de que la operación no esté alcanzada por el Dto. 787\/22, las partes deberán consignarlo dentro del contrato a registrar informando, en carácter de declaración jurada, el valor de mercado de la operación. Esta condición deberá ser indicada en los contratos instrumentados ya sea en papel como en CONFIRMA (en este caso deberá utilizarse el campo “Monto imponible” o “Importe de la Operación” dependiendo la Bolsa en la que se esté cargando el contrato) <\/span><\/p>\n


<\/span><\/p>\n

La observancia de las pautas mencionadas es de vital importancia para la determinación de la base imponible para el impuesto de sellos. Una vez sellado el contrato no será posible su modificación a los efectos tributarios. <\/span><\/p>\n


<\/span><\/p>\n

28.11.2022<\/span><\/p>\n

Nota: para aquellas operaciones tramitadas a través de interfaces, los códigos de las monedas a utilizar para las operaciones en moneda extranjera son: Dólar (Dto. 787\/22) – código 7 \/ Dólar (BNA) – código 2 <\/span><\/p>\n

 <\/p>\n

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

Las Bolsas informan que para la registración de contratos de soja durante la vigencia del Decreto 787\/22 se aplicarán las…<\/p>\n","protected":false},"author":2,"featured_media":3373,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19,1],"tags":[],"class_list":["post-3372","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad-institucional","category-todas"],"acf":[],"yoast_head":"\nCircular Bolsas de Comercio y de Cereales Decreto PEN Nro. 787\/2022 - .: BOLSA DE CEREALES DE ENTRE RIOS :.<\/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:\/\/149.50.139.230\/site\/circular-bolsas-de-comercio-y-de-cereales-decreto-pen-nro-787-2022\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular Bolsas de Comercio y de Cereales Decreto PEN Nro. 787\/2022 - 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