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26 de abril de 2024
ES JUSTO Y NECESARIO
El Incaa abre la puerta para cobrar el 10% del IVA de las plataformas miércoles 29 de marzo de 2023 19:10
El Instituto Nacional de Cine y Artes Audiovisuales (Incaa) abrió la puerta para cobrar el 10% del IVA que las plataformas pagan y que podría ser destinado para el Fondo de Fomento, según una resolución publicada este miércoles en el Boletín Oficial.
El Artículo 1 de la Resolución 361/2023 especifica: "Ordenar la inscripción de oficio ante el Registro Público de la Actividad Cinematográfica y Audiovisual (RPACA), en la rama: 'Servicios de Comercialización para la exhibición', Actividad 04: 'Comercializador alternativo (Internet VOD-Plataforma de Streaming)'".
A la resolución se le adjunta un lista de 26 empresas alcanzadas por ella, entre las cuales figuran Netflix, Flow, HBO, Prime, Disney +, Google, YouTube y Mubi.
El segundo artículo establece los criterios: "Los elementos para acreditar la procedencia de la inscripción de oficio, admitiendo prueba en contrario en todos los casos, surgen del ejercicio de las facultades de verificación y control del Incaa, de las denuncias provenientes de usuarios, consumidores y asociaciones y de los datos provistos por el listado de prestadores digitales aprobado mediante Resolución AFIP Nº 4240/18 y actualizado mensualmente en la página de AFIP".
Según la reforma de la Ley de Cine de 1994, aproximadamente el 10% de lo recaudado por el IVA a las empresas inscriptas en Servicios de Comercialización para la exhibición de la industria audiovisual deben ser destinadas al Fondo de Fomento. La totalidad del impuesto lo percibe la AFIP como ente recaudador y lo transfiere al Instituto.