Aclaran que el Gobierno provincial no aumentó el Impuesto Provincial Automotor
La Agencia Tributaria Misiones (ATM) informa a los contribuyentes que cuenten con dominios registrados en los municipios misioneros, que el Gobierno Provincial no aumentó el Impuesto Provincial Automotor (IPA), cuyo pago se prorrogó hasta el 11 de febrero del corriente año. Además se ha actualizado el tope máximo del valor de los vehículos, propiedad de personas con discapacidad, que se encuentran exentos de dicho impuesto.
Como todos los años, la ATM lleva adelante en el mes de enero la liquidación del IPA, a ser abonado de forma presencial en los 77 municipios o en modalidad online a través de la plataforma ipa.misiones.gob.ar.
El Gobierno Provincial no modificó la alícuota del IPA 2022. La misma se mantiene, al igual que el año pasado, en un 2% para los automotores de tipo 1 y en 0,80% para los de tipo 2 y 3 (todos con hasta 16 años de antigüedad).
Los incrementos se relacionan con que las valuaciones de los automotores provienen de la tabla que establece la Asociación de Concesionarios de Automotores de la República Argentina -ACARA-. Los vehículos, del 2021 al 2022, aumentaron su valor nominal por encontrarse dolarizado, en efecto el incremento del IPA se relaciona al cambio de valor del vehículo y no con una suba en la alícuota establecida en la Ley de Alícuotas de la Provincia de Misiones (LEY XXII – N.º 25, Artículos 65 y 66).
Mediante la Resolución General N°01/2022 publicada en el Boletín Oficial del 06 de enero de 2022, se puso en vigencia el nuevo plazo de vencimiento de la primera cuota del IPA para todos los tipos de vehículos modelos 2021 y anteriores. Otorgando, además, una bonificación de un 10% a aquellos propietarios que realicen el pago anual en efectivo, con tarjeta de crédito o débito; y de un 5% a quienes decidan abonar en cuotas.
Este impuesto tiene la particularidad de ser percibido en un 100% por los municipios misioneros cuando se trata de dominios registrados con más de 16 años de antigüedad de fabricación o modelo. La distribución del mismo se lleva adelante entre los municipios, en un 75%; y la ATM, en un 25%; cuando se trata de vehículos de hasta 16 años.
Actualización de beneficios
Al mismo tiempo, a través de la Resolución General N° 55/2021, se ha actualizado a dos millones cuatrocientos setenta y ocho mil doscientos cincuenta ($2.478.250.-) pesos, el tope del valor del automotor exento de pago del IPA cuando se tratase de un único vehículo de propiedad de personas con alguna discapacidad de carácter permanente o que requiera la utilización de vehículos con comandos de adaptación para su uso exclusivo.
En este mismo sentido, se contemplan los rodados adquiridos mediante el régimen nacional de beneficio para personas con discapacidad. En todos los casos, la persona interesada deberá acreditar con certificado médico, expedido por instituciones estatales, su condición para acceder al beneficio.
Para mayor información sobre las formas de pago y bonificaciones, los contribuyentes pueden comunicarse o acercarse personalmente a sus respectivas oficinas municipales. Para consultar el estado de deuda o realizar pagos online se encuentra disponible la plataforma ipa.misiones.gob.ar
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