Cómo tramitar la devolución de las percepciones

La AFIP comenzó a aprobar solicitudes de devolución de percepciones del 2023 por compra de dólares y gastos en el exterior.

[{"selector":"#anim-40aab286-6474-4975-ac08-539cfdbebcca","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-3af0970c-6892-428f-9314-50fab43fc6ee","keyframes":{"transform":["translate3d(-95.74468%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-104036d8-7e11-4fe2-adb9-8e9b0b82d1d4","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f812dd44-cf14-4b58-91a1-901682d45888","keyframes":{"transform":["translate3d(0px, 163.38689%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-df3a495c-2643-4e05-835c-9ed92cd69637","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ab9b714e-390e-4a24-926c-8ca2ab62d351","keyframes":{"transform":["translate3d(89.13649%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-4558d797-cf6e-4e9d-8f84-0cc4ad57e69d","keyframes":{"opacity":[0,1]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1d084079-00e4-48c0-8156-b00d1e81f6d3","keyframes":{"transform":["translate3d(0px, -97.64958%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}]

La devolución, una vez aprobada, lleva unos días y se realiza con intereses desde la fecha de la solicitud.

[{"selector":"#anim-3de70f75-7f0b-4f66-8582-0ab35958b6b3","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-519ed300-8ea0-4ab3-8b4e-ac35c2586e2b","keyframes":{"transform":["translate3d(-95.74468%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-bda15322-ff90-4ccf-a339-18a3b523dd4a","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-fe8f747d-fcb5-421d-9368-7eb02a0ececc","keyframes":{"transform":["translate3d(89.13649%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f9bb94ec-4254-4187-a299-fbd42ac0509a","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-bcc8c36d-5eab-48e1-b172-19be9e57735e","keyframes":{"transform":["translate3d(0px, 195.81318%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-62518589-f9a2-4687-a654-b65e40c3fb0d","keyframes":{"opacity":[0,1]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-c7a3acf6-514f-4dc7-926a-db8d786a8c6e","keyframes":{"transform":["translate3d(0px, -129.57213%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}]

Los requisitos para solicitar la devolución incluyen no estar inscrito en impuesto a las ganancias, poseer CUIT y clave fiscal nivel 2, y contar con Domicilio Fiscal Electrónico.

[{"selector":"#anim-746e7445-5626-4a06-acab-2eb2f9485b9e","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-8badfcb9-a391-48e9-867a-cee39fa088c5","keyframes":{"transform":["translate3d(-95.74468%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ea1911ff-7178-4356-b56f-5746724e9c16","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-a31016f1-4772-4d58-a607-5b0f9cd3f455","keyframes":{"transform":["translate3d(89.13649%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-71a61d44-f6a9-44be-9313-d618d7b5a95e","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-58146b0f-62b8-4dee-8863-f9b6983d2fc6","keyframes":{"transform":["translate3d(0px, 144.67474%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ab7abd5c-b1ad-4fb9-b08c-c3f65a26919b","keyframes":{"opacity":[0,1]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-8134e9a9-b9e4-495c-98ab-e9da23877444","keyframes":{"transform":["translate3d(0px, -129.57213%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}]

Paso a paso: cómo solicitar la devolución de percepciones

[{"selector":"#anim-3c8ed585-b4ed-4ebb-940e-75cb5da1e040","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-087f3614-3459-4d67-8beb-79ff8ba93f64","keyframes":{"transform":["translate3d(150.45592%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ef3f667f-93a7-44cc-92b5-4d18ac90bdb9","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-410006a3-e38a-41aa-b4b1-519127333bdc","keyframes":{"transform":["translate3d(0px, 22.70723%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e9e5be07-dad5-48df-bc76-99651cb88d55","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-546cecde-d4d5-4c4a-8baf-00a7d19df837","keyframes":{"transform":["translate3d(0px, -254.28242%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e0f5559a-7fb5-4f13-91bd-d964f52dbbc6","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e26d9b01-3756-42e0-b0cc-3952c4570b54","keyframes":{"transform":["translate3d(0px, 670.50278%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] 1. Ingresar a la página web de AFIP, con clave fiscal nivel 2 o superior y seleccionar el servicio “Devolución de percepciones”. Si este no se encuentra habilitado, es posible agregarlos desde la opción “Mis Servicios”.

2. Dentro de “Devolución de percepciones”, seleccionar “Nuevo”. 3. Indicar el período fiscal por el cual se solicita la devolución.

[{"selector":"#anim-19c58f73-062d-4c45-bb9c-d3bb2e08914e","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0279cb4a-9133-4011-be48-b4a66a31cb58","keyframes":{"transform":["translate3d(-82.37082%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-7586a806-b8a5-45c4-862f-1b3d46edb519","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-fc2dc3f7-1067-4677-ac45-60aa01da536e","keyframes":{"transform":["translate3d(89.13649%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-2f85baff-9d73-44a8-94fb-03cd16dfb2a7","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e77d77bd-60ae-49e9-bb3c-6e14ff994190","keyframes":{"transform":["translate3d(0px, 160.21879%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f7ab9dc5-80ea-4cc3-9e97-2528008c0ede","keyframes":{"opacity":[0,1]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-cdaf8ae7-0714-43e8-9956-41d831b64deb","keyframes":{"transform":["translate3d(0px, 197.92038%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}]

[{"selector":"#anim-2c1d950a-3ff3-41a5-876a-d869f880e6ea","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-5075a98d-553c-477d-b9b7-e26afc0bf01f","keyframes":{"transform":["translate3d(-74.46808%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-c7e5a917-3ec1-4ba1-82e1-bd9275a01f56","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ead349d4-36b8-483c-ab3e-6ce2400f3199","keyframes":{"transform":["translate3d(89.13649%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-7484cf9b-7586-412d-8ac0-c616923f867c","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6143df4c-0046-4f60-97d9-c69fa06e7459","keyframes":{"transform":["translate3d(0px, 125.84174%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-2c8736ec-fbd3-4f68-94bf-fdb8c0138631","keyframes":{"opacity":[0,1]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-76a4109d-6515-48fc-8358-babd685194ff","keyframes":{"transform":["translate3d(0px, 201.13195%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] 4. Luego, se podrá visualizar y seleccionar las percepciones que fueron realizadas durante el período y se encuentran informadas por el agente de percepción. En el caso que las percepciones no se visualicen, se pueden ingresar manualmente. 5. Hacer click en “Presentar”.

[{"selector":"#anim-ce051ef1-a0cc-45b9-b067-f3db3ff4cde9","keyframes":{"opacity":[0,1]},"delay":1000,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-3716433e-3deb-41f6-9a97-42c0967dfa96","keyframes":{"transform":["translate3d(-141.37167%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":1000,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-4a71ea06-fffe-44d0-b841-fe87b2ce03b5","keyframes":{"opacity":[0,1]},"delay":700,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6ccf31d3-c3b8-465d-b6d3-815c4b8a1f54","keyframes":{"transform":["translate3d(-138.24786%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":700,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-5a703a90-ae56-4f43-abf5-3da2c9cca29b","keyframes":{"opacity":[0,1]},"delay":1000,"duration":1000,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}]