In a transcendent ruling, Chamber IV of the National Chamber of Appeals in Federal Administrative Litigation recently admitted the update by the Wholesale internal prices index of legal stops to compute amortizations, deductible expenses and VAT fiscal credit from the acquisition and use of cars.
The Profit Tax Lawthe Value Tax Law and General Resolution (AFIP) N ° 94/1998, establish stops for the calculation of car amortization ($ 20,000), for the deduction of expenses in fuels, lubricants, patents, insurance, repairs and in general all the maintenance and operation of cars ($ 7,200), and for the calculation of the tax credit in the VAT generated by the acquisition of cars ($ 4,200).
This, to the extent that cars in question do not qualify as exchange goods or constitute the main object of the exploitation of taxpayers. LThe tops mentioned were established more than 25 years ago, that is, during the validity of the convertibility regime, and were never updated.
In it “roemmers” failure Dictated on July 10, 2025, the Chamber argued that the referred laboratory is not excluded from the application of the aforementioned stops since its activity consists of Lto manufacture and marketing drugsand therefore cars do not qualify for said taxpayer as exchange goods or constitute the main object of their exploitation, even if such cars were affected to their use by the medical propaganda agents of which the laboratory is used to market the medications it produces.
However, he considered that the application of the stops to their historical value in the current economic context is essentially the total impossibility of computing the amortizations, expenses and tax credits referred to, which is contrary to both the principle of constitutional of reasonableness and the spirit of the legislative reform embodied in Lto Law 24,885which declined the prohibition of computing tax expenses and credits that are previously established by the Law 24,475 and enabled them again although subject to certain limitations.
Another interesting argument of the failure postulates that the Profit Tax Law DGI delegated the fixation of the deduction top of maintenance and automobile operation by means of a wording that implies that said limit requires a periodic review, while the circumstance that the top in question has been established by the Treasury in 1998 and has never been reviewed denotes a breach of the legal command and the consequent affectation to the constitutional principle of legality.
In short, The Chamber declared the unconstitutionality of the rules established by the stops under analysis and admitted their adjustment by IPIMvalidating accordingly what was acted by ROEMMERS, that amortizations, expenses and fiscal credits of VAT emerging from the acquisition and use of cars by the medical propaganda agents of which it was used, in excess of the stops provided by the rules that regulate them although without exceeding the threshold determined by those same stops adjusted by the indicated index.
The resolution of the Chamber is certainly significant for the pharmaceutical industry, in which the computation of amortizations, maintenance and operational expenses and Fiscal Credits of VAT derived from the acquisition and use of cars used by medical propaganda agents has generated high litigation.
Beyond the pharmaceutical industry, The sentence we comment is also very relevant to the great universe of taxpayers who have cars affected to the development of their taxed activity without these constitute assets of exchange or the main object of their exploitation, which under the guidelines of this new jurisprudence could adjust by inflation the stops to which the deduction of the amortizations, expenses and tax credits that are derived from such assets are subject to inflation.
But perhaps the most relevant thing about the ruling is that it updates by inflation the value of the bumpers referred to the basis of arguments other than those received by the Supreme Court of Justice of the Nation in its consolidated jurisprudential line inaugurated in 2009 with the Leading Case “Candy.”
In fact, the Chamber clarifies that in the case analyzed it was not proven that the collections are verified to adjust inflation established in the referred jurisprudential line and Despite this, he validated the adjustment of the stops made by ROEMMERS with livelihoods in the constitutional principles of reasonability and legality. This new approach opens the interesting possibility of raising, with support in jurisprudence of an elevation court, the inflation update of multiple variables with tax relevance that the legislation maintains at historical value since the time of convertibility, even if the case does not meet the guidelines required by the Court in the doctrine “Candy”.
Welcome then this novel decision of the National Chamber in the Federal Administrative Contentious, which in an apparent wink to the bullish Argentine taxpayer, unfortunately accustomed to the empire of abuse and irrarzonability in tax matters, even had the tino to make a call to contemplate “A perspective that does not matter to Olympically the reality, in the face of what happened in the country in recent decades.”
It will be interesting to know the opinion of the Supreme Court of Justice of the Nation in this regard, if you have the opportunity and will to be issued in the case.
Tax Partner of Pasbba.
Source: Ambito
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