{"id":134733,"date":"2026-04-16T12:41:21","date_gmt":"2026-04-16T15:41:21","guid":{"rendered":"https:\/\/100xd.com.ar\/?p=134733"},"modified":"2026-04-16T12:42:31","modified_gmt":"2026-04-16T15:42:31","slug":"la-arquitectura-del-nuevo-regimen-penal-tributario","status":"publish","type":"post","link":"https:\/\/100xd.com.ar\/en\/la-arquitectura-del-nuevo-regimen-penal-tributario\/","title":{"rendered":"La arquitectura del nuevo r\u00e9gimen penal tributario"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Con la ley 27.799, conocida como de&nbsp;<mark>inocencia fiscal<\/mark>, se introducen diversas modificaciones impositivas, al&nbsp;<strong>r\u00e9gimen penal tributario<\/strong>, a la ley de procedimiento tributario, al r\u00e9gimen de prescripciones impositivas y a la creaci\u00f3n de un&nbsp;<strong>r\u00e9gimen simplificado del impuesto a las ganancias<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Respecto del r\u00e9gimen penal tributario, se han actualizado los pisos de punibilidad, que marcan la distinci\u00f3n entre los delitos tributarios y las infracciones administrativas, superando as\u00ed el profundo problema provocado por la desnaturalizaci\u00f3n de dichos importes, a ra\u00edz del impacto inflacionario. Esto implica, la existencia de nuevos criterios para la persecuci\u00f3n penal, que ahora estar\u00e1 en las maniobras dolosas m\u00e1s importantes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La actualizaci\u00f3n de los pisos de punibilidad implica que&nbsp;<mark>lo que antes se consideraba un delito fiscal ahora no lo es, desincrimin\u00e1ndose ciertas conductas<\/mark>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As\u00ed, a trav\u00e9s de la jurisprudencia se vienen cerrando muchos procesos penales por aplicaci\u00f3n de la ley penal m\u00e1s benigna, siguiendo el criterio de la&nbsp;<strong>Corte Suprema de Justicia<\/strong>&nbsp;en las conocidas causas \u201cVidal\u201d, \u201cCristalux\u201d y \u201cPalero\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por su parte, la&nbsp;<strong>Agencia de Recaudaci\u00f3n y Control Aduanero<\/strong>&nbsp;(<strong>ARCA<\/strong>) dict\u00f3 la instrucci\u00f3n general 1\/2026, admitiendo tambi\u00e9n la aplicaci\u00f3n del&nbsp;<mark>principio de la ley penal m\u00e1s benigna<\/mark>, medida altamente positiva, pues permite reducir el tiempo de la finalizaci\u00f3n de los procesos penales tributarios.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al respecto, se observa que la actualizaci\u00f3n de los umbrales de punibilidad no responde a un criterio \u00fanico, pues respecto de los delitos de la seguridad social, su actualizaci\u00f3n es menos importante que los pisos de los delitos tributarios.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por otra parte, si consideramos el piso de evasi\u00f3n fiscal simple vigente en el a\u00f1o 1997 de 100.000 d\u00f3lares, tal cuant\u00eda es hoy de alrededor de 69.000 d\u00f3lares.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pese a que buena parte de los procesos penales tributarios se est\u00e1n cerrando con la declaraci\u00f3n del sobreseimiento de los imputados, el tema no desaparece totalmente, pues en las respectivas resoluciones judiciales se dispone extraer testimonios y enviarlos a la ARCA, para que el organismo fiscal investigue sobre la existencia o no de una infracci\u00f3n tributaria administrativa. De tal manera, a pesar de que la conducta no configura un delito tributario, el organismo fiscal analizar\u00e1 el caso, desde la \u00f3rbita administrativa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As\u00ed, evaluar\u00e1 en cada caso si existi\u00f3 o no dolo y en consecuencia, se iniciar\u00e1 un sumario administrativo tendiente a la aplicaci\u00f3n de una multa por defraudaci\u00f3n fiscal, correspondiendo cobrar entre el 200% y el 600% del importe del tributo evadido.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Precisamente, la conducta reprimida requiere del ardid o enga\u00f1o para su configuraci\u00f3n, lo cual normalmente ya hab\u00eda sido evaluado por el organismo fiscal en oportunidad de la formulaci\u00f3n de la denuncia penal, en raz\u00f3n de la denominada convicci\u00f3n administrativa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En resumen, como consecuencia de los nuevos umbrales de punibilidad, se elimina el reproche penal, finalizando gran cantidad de procesos penales tributarios, aunque nacer\u00e1 una nueva etapa de determinaci\u00f3n de las sanciones administrativas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fuente: <a href=\"https:\/\/www.lanacion.com.ar\/\">La Naci\u00f3n<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Con la ley 27.799, conocida como de&nbsp;inocencia fiscal, se introducen diversas modificaciones impositivas, al&nbsp;r\u00e9gimen penal tributario, a la ley de procedimiento tributario, al r\u00e9gimen de prescripciones impositivas y a la creaci\u00f3n de un&nbsp;r\u00e9gimen simplificado del impuesto a las ganancias. Respecto del r\u00e9gimen penal tributario, se han actualizado los pisos de punibilidad, que marcan la distinci\u00f3n [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":134734,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[149],"tags":[],"class_list":["post-134733","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-entrevistas"],"spectra_blocks_featured_image_url":{"thumbnail":{"url":"https:\/\/100xd.com.ar\/wp-content\/uploads\/2026\/04\/arca-150x150.jpg","width":150,"height":150},"medium":{"url":"https:\/\/100xd.com.ar\/wp-content\/uploads\/2026\/04\/arca-300x200.jpg","width":300,"height":200},"medium_large":{"url":"https:\/\/100xd.com.ar\/wp-content\/uploads\/2026\/04\/arca-768x512.jpg","width":768,"height":512},"large":{"url":"https:\/\/100xd.com.ar\/wp-content\/uploads\/2026\/04\/arca-1024x683.jpg","width":1024,"height":683},"full":{"url":"https:\/\/100xd.com.ar\/wp-content\/uploads\/2026\/04\/arca.jpg","width":1200,"height":800}},"spectra_blocks_author_info":{"display_name":"Jorge Alfredo Baret","avatar_url":"https:\/\/secure.gravatar.com\/avatar\/31696f5ca83439b642450ec7d3f82f98451a5efacb414343d5478c982b337f26?s=96&d=mm&r=g","author_link":"https:\/\/100xd.com.ar\/en\/author\/jorge\/","description":"Ingeniero Qu\u00edmico UTN - Director Apoderado de Comunicaciones Auditadas SA. Editor Responsable 100xd.com.ar."},"_links":{"self":[{"href":"https:\/\/100xd.com.ar\/en\/wp-json\/wp\/v2\/posts\/134733","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/100xd.com.ar\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/100xd.com.ar\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/100xd.com.ar\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/100xd.com.ar\/en\/wp-json\/wp\/v2\/comments?post=134733"}],"version-history":[{"count":1,"href":"https:\/\/100xd.com.ar\/en\/wp-json\/wp\/v2\/posts\/134733\/revisions"}],"predecessor-version":[{"id":134735,"href":"https:\/\/100xd.com.ar\/en\/wp-json\/wp\/v2\/posts\/134733\/revisions\/134735"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/100xd.com.ar\/en\/wp-json\/wp\/v2\/media\/134734"}],"wp:attachment":[{"href":"https:\/\/100xd.com.ar\/en\/wp-json\/wp\/v2\/media?parent=134733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/100xd.com.ar\/en\/wp-json\/wp\/v2\/categories?post=134733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/100xd.com.ar\/en\/wp-json\/wp\/v2\/tags?post=134733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}