The Supreme Court of Justice ratified in a new judgment that pension assets they are not income or profit. This ruling, which in some way “inaugurates” the judicial year, could give rise -according to specialists in social security issues-, to many proposals of retirees reached even today by the application of the income tax.
for the lawyer Ariel Samanathis ruling on the Calderón case, Héctor v/ ANSES s/ Varios Readjustments “is nothing more than the last link in the many judicial files that pension beneficiaries have been proclaiming for a long time: that income from pension assets (called “benefits”) They are not profits, and therefore they are not included within the fourth category of the law that imposes said tax”.
The Supreme Court determined that retirees should not pay income tax
The specialist in social security issues explained to PROFILE that “retirees and pensioners, even having contributed in their working life due to having “high” salaries, the Income Tax laws on the income of a worker who receives a remuneration were misapplied to them, which is not literally stipulated as rent”.
It is worth remembering that the latter was the spirit of the Income Tax law, that of being applied to the net profits of a product of the economy. “The work we repeat is not profit, nor income,” Samana endorsed.
For his part, the accountant Francisco Pugliese, partner of Studio of La Vista Casal, explained to Perfil that in 2019, through the García María Isabel ruling, the Supreme Court of the Nation held that there are incomes in which it is not only necessary to take into account the concept of contributory capacity, but also the vulnerability of a certain population must be taken into account in order to be covered by the income tax.
“In contrast to the recent rulinge the Court validates the judgment of the year 2017 of the Chamber who argued that Retirements are a social security benefit enshrined in the National Constitution, which is fulfilled by reimbursing the contributions made to the system by the beneficiaries, and therefore it would be contradictory if they are also considered taxable income by the same State that grants them”.
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In other words, according to Pugliese, it would be assimilated to an insurance that a person contributes during his active stage and that he later receives when he retires.
“Although this new ruling follows the trend of the latest Court rulings on the taxability of retirement in income tax, has a much broader scope than the background that referred to the vulnerability of retirees, since it declares the unconstitutionality of the article that taxes retirements”, he assured.
About the Court’s decision
The Supreme Court of Justice of the Nation (CSJN) ruled against an extraordinary appeal filed by the CONSIDERED in the cause “Calderón, Carlos Héctor c/Anses s/ various readjustments” and confirms that retirements They should not pay Income Tax.
The second instance sentence of the Calderón case dates from 2017 and from room 2 of the Federal Chamber of Social Security. In her had been declared unconstitutional of the part of the Earnings Law that establishes that retirement assets are reached from a certain amount.
For Dr. Samana, a specialist in pension issues, with this ruling the Court inaugurates the judicial year, which for the lawyer “It will obviously give rise to many proposals of the retirees reached even today by the application of the income taxunless ANSES begins to stop applying the withholding ipso facto,” he explained.
And he explained that “there are still many edges to be reviewed by the Court itself on other issues, such as returning to the previous criterion in cases of retirement due to disability, where the person is taken as a whole and establishing that if number 66 is not reached As a percentage of disability, the person is not necessarily fit for work, and they can obtain a disability retirement if they have, for example, 58% disability, since no one would take it or exceed a medical certificate, “he assured and completed that it is about” humanistic criteria that still remain to be worked on”.
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