Centro de ayuda de Bigu / Fuentes fiscalesFuentes fiscalesConsultá las guías de esta sección.Equipo de BiguGuías de esta secciónDGI: requisitos para emitir comprobantes electrónicosAutorización del emisor, certificado digital y CAE: qué exige la emisión de CFE y qué no acredita un detalle de venta.DGI: IRPF, IVA y declaraciones de servicios personalesGuía de DGI sobre IRPF e IVA de servicios personales: anticipos bimestrales, declaraciones anuales y formularios según el régimen.DGI: IVA y exportación de softwareQué condiciones señala DGI para el IVA en servicios de software al exterior: tipo de servicio, destinatario y lugar de aprovechamiento.DGI: consulta 6394 sobre software e IRPFQué analiza la consulta DGI 6394 sobre software al exterior, equipos del cliente e IRPF, y cómo distingue las condiciones de IVA.DGI: tipo de cambio fiscal en dólaresQué cotización del BCU usar para el reporte fiscal de una factura en dólares, incluida la regla de DGI para fines de semana y feriados.DGI: comprobantes para exportación de serviciosQué comprobante admite DGI para exportar servicios según el receptor y por qué elegir e-Factura o e-Ticket no determina una exoneración.BCU: fuente de cotizaciones del dólar billeteCómo identificar el dólar billete comprador del BCU y la fecha usada en una factura programada en USD. Esta guía no muestra cotizaciones en vivo.BPS: registro y aportes de servicios personalesRegistro Fonasa para servicios personales y diferencias entre el amparo jubilatorio de BPS, Caja Profesional y Caja Notarial.BPS: base de cálculo de FonasaCómo se obtiene la base de cálculo Fonasa para servicios personales en IRPF o IRAE y qué datos faltan para determinar el aporte final.BPS: mínimo Fonasa para actividad exclusiva en enero de 2026Qué informa BPS sobre el mínimo Fonasa de enero de 2026 para servicios personales exclusivos y qué confirmar al revisar otro período.ARCA: CUIT e inscripción en impuestosInscripción de personas humanas en Argentina: CUIT, clave fiscal, domicilio fiscal electrónico y alta de impuestos.ARCA: qué incluye el monotributoRégimen simplificado de Argentina: impuesto integrado, jubilación y obra social, con requisitos de inclusión y categoría.ARCA: jubilación y obra social en el monotributoAportes del monotributo argentino según empleo, jubilación, cajas provinciales o alquileres.ARCA: pagos y estado de cuenta del monotributoVencimiento mensual del monotributo argentino, medios de pago y consulta de deudas o pagos en CCMA.ARCA: recategorización del monotributoEvaluación semestral de ingresos y parámetros de actividad del monotributo argentino.ARCA: facturación de monotributistasComprobantes C y E, punto de venta y sistemas oficiales de facturación para monotributistas argentinos.ARCA: IVA Simple y declaración mensual F.2051Declaración de responsables inscriptos mediante Portal IVA, revisión de operaciones y determinación del saldo.ARCA: Ingresos Brutos y monotributo unificadoIntegración del monotributo nacional con Ingresos Brutos y, cuando corresponde, contribuciones locales.
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