Clarifications are established regarding the benefit of the increase in the special deduction corresponding to the second installment of SAC 2016 for those individuals who, between July and December 2016, had gross income not exceeding $ 55,000 -D. 1253/2016. In this order, it is clarified that the increase in the special deduction can´t exceeds the amount of the net profit corresponding to the second installment of SAC 2016.
Likewise, it is established that in cases where said SAC has been paid on 12/14/2016 (date of publication of D. 1253/2016), withholding agents must reimburse the amounts withheld in excess when making the first subsequent settlement As of 12/21/2016 and to include this refund in the paycheck or equivalent voucher under the concept: “return of profits – decree 1253/2016″.