Bonos de crédito fiscal en el régimen de promoción industrial – Continuidad del régimen a través del Decreto P.E. N° 699/2010.

La Ley de Emergencia Publica y Reforma del Regimen Cambiario n° 25.561 (06/01/2002) afecto la ecuacion economico-financiera de numerosos proyectos promocionales acordados en el marco de la Ley n° 22.021, ya que derogo la Ley de Convertibilidad n° 23.928 pero mantuvo vigente una clausula que impedia toda reexpresion, incluso, de bonos de credito fiscal. En ese contexto, numerosas empresas radicadas en La Rioja solicitaron judicialmente la recomposicion de la ecuacion mientras el organismo estatal se nego a la misma. Profundizado el estudio sobre la cuestion y sobre la naturaleza juridica de la relacion promocional a la luz de la doctrina y la jurisprudencia y aplicado el metodo del caso, se puede concluir que de la naturaleza bilateral de la relacion promocional deriva la obligacion del Estado de mantener ecuacion economico-financiera del proyecto, lo que torna factible la recomposicion de aquella y a la postre de los bonos de credito fiscal. Abstract The “Public Emergency Law” No. 25561 (Jan 6, 2002) disturbed the financial equation for a large number of projects receiving promotional benefits under the “Industrial Development Law” No. 22021, for the former ended the “Convertibility Law” No. 23928, but preserved a section forbidding any kind of adjustments, including tax credits. Under these circumstances, many companies operating in La Rioja (Argentina) filed legal complaints to be allowed to adjust the equation, which was denied by government authorities. The matter having been analyzed as to the legal foundations pertaining to the relationship derived from promotion incentives, as well as the principles and jurisprudence that apply, by using case studies, it can be concluded that the industrial development program creates a bilateral relationship which requires the government to preserve the financial equation under which promotional benefits were offered, thus making it possible to adjust it and, eventually, adjust tax credit certificates as well. Key Words: Industrial promotion incentives; Financial equation; Tax credit certificate, Certificate adjustment