La actualización de quebrantos en el impuesto a las ganancias

This paper provides a comprehensive review of the current legal framework governing theinflation adjustment of accumulated tax losses deductible under the Income Tax regime. Ithighlights the interpretative divergence between the Tax Authority and taxpayers regarding the applicability of such adjustments. The analysis includes relevant administrative and judicial precedents supporting each of the opposing positions. Furthermore considering recent audit procedures and formal notices issued by the Tax Authority, the article examines theimplementation of the existing payment facilitation plan as a mechanism to rectify or resolve discrepancies, and assesses its implications within the context of the applicable penalty system.