Para los hogares de más bajos ingresos, la devolución del IVA significaba un refuerzo mensual de 18.800 pesos para la compra de productos de la canasta básica.
Sin que mediara anuncio alguno, y contrariando las propias expresiones del ahora presidente Javier Milei hechas una semana antes de las elecciones, el gobierno que ahora preside dejó sin efecto el programa Compre sin IVA, que ofrecía un reintegro de hasta 18.800 pesos por mes a los sectores de menores ingresos por compras de productos de la canasta básica. El programa, implementado en septiembre pasado por el anterior gobierno, venció este domingo (31 de diciembre) y no fue prorrogado, pese a que reunía varios de los requisitos que suelen ser elogiados por los neolibertarios. El propio Milei como diputado, al igual que su compañera de bancada y luego de fórmula, Victoria Villarruel, votaron a favor cuando el proyecto fue presentado en la Cámara Baja para ser convertido en ley con la intención de darle vigencia permanente.
El programa Compre sin IVA llegó a beneficiar a más de 18 millones de personas que recibieron alguna vez el reintegro (cifras oficiales a noviembre), entre jubilados y pensionados, personal en relación de dependencia con ingresos menores a seis salarios mínimos, personal de casas particulares encuadrado en el régimen especial de la actividad, monotributistas de todas las categorías y beneficiarios de la Tarjeta Alimentar o de las tarjetas emitidas por el Programa Potenciar Trabajo.
El tope del beneficio, 18.800 pesos mensuales, surgía de calcular el 21 por ciento sobre una canasta básica total de una familia tipo (cuatro integrantes).
Al justificar su voto, Milei hacía referencia a las condiciones particulares del progama que considera elogiables: representa una baja de impuestos, beneficia directamente a la demanda (y no a la oferta) permitiendo además identificar a quien lo recibe (el reintegro se hacía por cuenta bancaria), así como al comercio que hacía la venta, permitiendo verificar si había ingresado el IVA que se le devolvía al comprador. Ahora, como administrador y recaudador de impuestos, parece havber cambiado de idea.
Otra ventaja notable del programa era que no requería la adhesión del comercio para poder tener el beneficio de la devolución del IVA. Bastaba que la compra se pagara con tarjeta de débito y que correspondiera a algunos de los productos de la canasta básica incorporados al Compre sin IVA, tanto en supermercados como verdulerías, fiambrerías y carnicerías, perfumerías, kioscos, panaderías y otros.
Milei, como diputado nacional, pero ya por entonces candidato a presidente de la Nación, había defendido el programa lanzado por el ministro Sergio Massa por «devolverle el dinero en forma directa al contribuyente», argumento con el cual votó a favor de convertir ese beneficio en ley, mientras que los legisladores de Juntos por el Cambio se abstuvieron, hace menos de 90 días.
En esa misma línea, sostuvo que de llegar a la Presidencia de la Nación mantendría tanto la devolución del IVA como la eliminación de la cuarta categoría del Impuesto a las Ganancias. «Las bajas de impuestos siempre favorecen a la gente. Se mantendrán ambas reducciones. Vamos a bajar el gasto público en otro lado», sostuvo en uno de los programas de la señal de cable TN en el mes de noviembre, poco antes de la fecha de elecciones. Hace menos de 45 días.
El proyecto de ley de Compre sin IVA obtuvo media sanción en la Cámara de Diputados el 10 de octubre, con 134 votos a favor incluídos los dos de La Libertad Avanza. Hubo 107 abstenciones y ningún voto en contra. Pero el Senado nunca le fijó fecha para su tratamiento. Es decir que todavía podría ser votado y convertido en ley por la Cámara Alta, pero recién cuando se inicie el período de sesiones ordinarias.
En tanto, las compras de los productos de la canasta básica para los sectores de ingresos medios y bajos alcanzados por el beneficio, desde el 1 de enero vuelven a pagar el precio completo, incorporado el 21 por ciento de IVA, sin ningún tipo de reintegro.
El programa había sido lanzado el 18 de septiembre como una ampliación de un régimen vigente hasta entonces (RG 4676/23 de la AFIP), que fijaba un reintegro del 15% para los jubilados de hasta tres haberes mínimos y beneficiarios de asignaciones y pensiones no contributivas, con un tope en este último caso, de $4.056 mensuales. El objetivo de su ampliación era apuntalar los ingresos de la población frente al aumento de los precios en los meses anteriores.
El reintegro llegó a sumar, hasta el mes de noviembre, 152.624 millones de pesos entre las más de 18 millones de personas que pudieron acceder al beneficio. Un programa que, por la masividad alcanzada, tiene muy pocos que se le puedan comparar.
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