{"id":19421,"date":"2025-12-30T09:22:50","date_gmt":"2025-12-30T12:22:50","guid":{"rendered":"https:\/\/nuevodigitaldeescobar.com.ar\/?p=19421"},"modified":"2025-12-30T09:23:23","modified_gmt":"2025-12-30T12:23:23","slug":"ley-de-inocencia-fiscal-claves-del-nuevo-regimen-que-redefine-los-delitos-impositivos-en-argentina","status":"publish","type":"post","link":"https:\/\/nuevodigitaldeescobar.com.ar\/?p=19421","title":{"rendered":"Ley de Inocencia Fiscal: claves del nuevo r\u00e9gimen que redefine los delitos impositivos en Argentina"},"content":{"rendered":"\n

La reciente sanci\u00f3n de la Ley de Inocencia Fiscal introduce cambios estructurales en el sistema penal tributario del pa\u00eds. El objetivo central de la normativa es actualizar los montos a partir de los cuales una infracci\u00f3n impositiva es considerada un delito penal, priorizando la resoluci\u00f3n administrativa de los conflictos y enfocando los recursos judiciales en casos de gran escala.<\/em><\/strong><\/p>\n\n\n\n\n\n\n\n

Esta reforma surge como respuesta a la desactualizaci\u00f3n de los valores vigentes, los cuales, afectados por la inflaci\u00f3n, hab\u00edan llevado a la justicia causas por montos considerados menores. Con la nueva ley, miles de procesos en tr\u00e1mite podr\u00edan perder relevancia penal siguiendo los precedentes de la Corte Suprema.<\/p>\n\n\n\n

\n\n\n\n

Los nuevos umbrales: \u00bfCu\u00e1ndo la evasi\u00f3n es delito?<\/h3>\n\n\n\n

El cambio m\u00e1s profundo se encuentra en el aumento de los montos m\u00ednimos de punibilidad. A continuaci\u00f3n, se detallan los principales incrementos:<\/p>\n\n\n\n

Tipo de Delito<\/strong><\/td>Monto Anterior<\/strong><\/td>Nuevo Monto M\u00ednimo<\/strong><\/td><\/tr><\/thead>
Evasi\u00f3n Fiscal B\u00e1sica<\/strong><\/td>$1,5 millones<\/td>$100 millones<\/strong><\/td><\/tr>
Evasi\u00f3n Agravada<\/strong><\/td>$15 millones<\/td>$1.000 millones<\/strong><\/td><\/tr>
Uso de Facturas Ap\u00f3crifas<\/strong><\/td>$1,5 millones<\/td>$100 millones<\/strong><\/td><\/tr>
Apropiaci\u00f3n Indebida de Tributos<\/strong><\/td>$100.000<\/td>$10 millones<\/strong><\/td><\/tr>
Evasi\u00f3n de Seguridad Social (b\u00e1sica)<\/strong><\/td>$200.000<\/td>$7 millones<\/strong><\/td><\/tr>
Aporte Previsional (retenciones)<\/strong><\/td>$100.000<\/td>$3,5 millones<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Mecanismos de regularizaci\u00f3n y extinci\u00f3n penal<\/h3>\n\n\n\n

La ley refuerza el concepto de que el derecho penal debe ser la \u00faltima instancia. Para ello, establece dos v\u00edas de salida ante una deuda detectada:<\/p>\n\n\n\n

    \n
  1. Antes de la denuncia:<\/strong> Si el contribuyente cancela el total de la deuda (capital e intereses) ante el organismo recaudador, no se formular\u00e1 la denuncia penal. Este beneficio es de uso \u00fanico.<\/li>\n\n\n\n
  2. Durante el proceso judicial:<\/strong> Una vez iniciada la causa, el imputado tiene un plazo de 30 d\u00edas h\u00e1biles tras ser citado a indagatoria para pagar la deuda m\u00e1s un adicional del 50%. De cumplir con el pago, la acci\u00f3n penal se extingue autom\u00e1ticamente.<\/li>\n<\/ol>\n\n\n\n

    Cambios en los plazos y presunci\u00f3n de buena fe<\/h3>\n\n\n\n

    La normativa tambi\u00e9n introduce modificaciones en los tiempos de investigaci\u00f3n y en el criterio de las denuncias:<\/p>\n\n\n\n

      \n
    • Prescripci\u00f3n:<\/strong> Se reduce de 5 a 3 a\u00f1os<\/strong> el plazo que tiene el Estado para reclamar penalmente a quienes hayan presentado sus declaraciones juradas correctamente.<\/li>\n\n\n\n
    • Filtro t\u00e9cnico:<\/strong> Los organismos recaudadores no deber\u00e1n realizar denuncias penales cuando la diferencia de impuestos surja de errores t\u00e9cnicos, interpretaciones razonables de la norma o discrepancias contables, reforzando la presunci\u00f3n de buena fe del contribuyente.<\/li>\n<\/ul>\n\n\n\n

      En la pr\u00e1ctica, este nuevo marco legal busca que el sistema penal se reserve exclusivamente para conductas delictivas de gravedad, dejando los incumplimientos menores o errores de interpretaci\u00f3n bajo la \u00f3rbita de las sanciones administrativas y el cobro de multas.<\/p>\n","protected":false},"excerpt":{"rendered":"

      La reciente sanci\u00f3n de la Ley de Inocencia Fiscal introduce cambios estructurales en el sistema penal tributario del pa\u00eds. El objetivo central de la normativa […]<\/p>\n","protected":false},"author":1,"featured_media":8861,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-19421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativas"],"better_featured_image":{"id":8861,"alt_text":"","caption":"","description":"","media_type":"image","media_details":{"width":1920,"height":1080,"file":"2024\/10\/DG6BMK2JHFHIRAPFK5LXJO6DS4-fIGNu4.jpeg","filesize":259194,"sizes":{"medium":{"file":"DG6BMK2JHFHIRAPFK5LXJO6DS4-fIGNu4-300x169.jpeg","width":300,"height":169,"mime-type":"image\/jpeg","filesize":15249,"source_url":"https:\/\/nuevodigitaldeescobar.com.ar\/wp-content\/uploads\/2024\/10\/DG6BMK2JHFHIRAPFK5LXJO6DS4-fIGNu4-300x169.jpeg"},"large":{"file":"DG6BMK2JHFHIRAPFK5LXJO6DS4-fIGNu4-1024x576.jpeg","width":1024,"height":576,"mime-type":"image\/jpeg","filesize":105041,"source_url":"https:\/\/nuevodigitaldeescobar.com.ar\/wp-content\/uploads\/2024\/10\/DG6BMK2JHFHIRAPFK5LXJO6DS4-fIGNu4-1024x576.jpeg"},"thumbnail":{"file":"DG6BMK2JHFHIRAPFK5LXJO6DS4-fIGNu4-150x150.jpeg","width":150,"height":150,"mime-type":"image\/jpeg","filesize":7673,"source_url":"https:\/\/nuevodigitaldeescobar.com.ar\/wp-content\/uploads\/2024\/10\/DG6BMK2JHFHIRAPFK5LXJO6DS4-fIGNu4-150x150.jpeg"},"medium_large":{"file":"DG6BMK2JHFHIRAPFK5LXJO6DS4-fIGNu4-768x432.jpeg","width":768,"height":432,"mime-type":"image\/jpeg","filesize":67257,"source_url":"https:\/\/nuevodigitaldeescobar.com.ar\/wp-content\/uploads\/2024\/10\/DG6BMK2JHFHIRAPFK5LXJO6DS4-fIGNu4-768x432.jpeg"},"1536x1536":{"file":"DG6BMK2JHFHIRAPFK5LXJO6DS4-fIGNu4-1536x864.jpeg","width":1536,"height":864,"mime-type":"image\/jpeg","filesize":194268,"source_url":"https:\/\/nuevodigitaldeescobar.com.ar\/wp-content\/uploads\/2024\/10\/DG6BMK2JHFHIRAPFK5LXJO6DS4-fIGNu4-1536x864.jpeg"}},"image_meta":{"aperture":"0","credit":"","camera":"","caption":"","created_timestamp":"0","copyright":"","focal_length":"0","iso":"0","shutter_speed":"0","title":"","orientation":"0","keywords":[]}},"post":null,"source_url":"https:\/\/nuevodigitaldeescobar.com.ar\/wp-content\/uploads\/2024\/10\/DG6BMK2JHFHIRAPFK5LXJO6DS4-fIGNu4.jpeg"},"yoast_head":"\nLey de Inocencia Fiscal: claves del nuevo r\u00e9gimen que redefine los delitos impositivos en Argentina - Nuevo Digital de Escobar<\/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:\/\/nuevodigitaldeescobar.com.ar\/?p=19421\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ley de Inocencia Fiscal: claves del nuevo r\u00e9gimen que redefine los delitos impositivos en Argentina - Nuevo Digital de Escobar\" \/>\n<meta property=\"og:description\" content=\"La reciente sanci\u00f3n de la Ley de Inocencia Fiscal introduce cambios estructurales en el sistema penal tributario del pa\u00eds. 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