What are the benefits that can be accessed?
According to General Resolution 5324, producers will be able to access:
- The suspension of the advance of the Income Tax.
- The suspension of tax enforcement judgments and of liens of current accounts.
- The application of reversal of income tax calculation for those who have made forced sales of property due to the impact of the drought.
How to apply for benefits?
For the purpose of accessing the benefits for affected areasmust be carried out application through the service with tax code “Digital Presentations”Procedure “Emergency area – Accreditation”. there shall be state the status of beneficiary of the measure and that the affected exploitation constitutes its main activity.
The presentation must be accompanied by the emergency certificate issued by the competent authority of the respective province, through which it certifies being in conditions of an agricultural emergency or in a disaster area. Also, whoever wants it, You can carry out the process in person in the office where they are registered.
What is the agricultural emergency?
The Laws No. 24,959 of disaster zones and No. 26,509 of agricultural emergencyas well as complementary decrees and resolutions, establish the mechanisms to determine the assistance tools to producers and its scope in the affected areas, based on requests made by the provinces. Governs for the producers of the activity whose production is affected at least between 50% and 80% by climatic, meteorological, telluric, biological or physical factors.
To consider a exploitation as agriculturalthe regulations require that more than 50% of your income gross of the last annual exercise prior to the emergency or disaster period come from that activity.
To access support toolsit must be accredited before the provincial authorities the destruction of 50% of production if it is located in emergency zone either more than 80% if you are in disaster zone.
Source: Ambito
