ARTICULO 2° - Los coeficientes de actualización de valores que se establecen por el presente artículo, serán de aplicación con relación a los períodos y conceptos que a continuación se indican:
I) Para el mes de abril de 1994 y siguientes, a los efectos dispuestos por:
a) el artículo 89 de la Ley de Impuesto a las Ganancias, texto ordenado en 1986 y sus modificaciones;
b) el artículo 17 de la Ley del Fondo para Educación y Promoción Cooperativa. Ley Nº 23.427 y sus modificaciones;
c) el artículo 11 de la Ley de Impuesto sobre los Activos;
II) Para el mes de mayo de 1994 y siguientes, a los efectos dispuestos por el artículo 8º de la Ley de Impuesto al Valor Agregado, según texto sustituido por la Ley Nº 23.349 y sus modificaciones.
|
AÑO
|
COEFICIENTES DE ACTUALIZACION
|
|
1914 y anteriores
|
24.883.447.728.235,297
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|
1915
|
22.742.936.095.698,930
|
|
1916
|
20.941.515.414.851,488
|
|
1917
|
18.077.718.435.042,738
|
|
1918
|
14.586.848.668.275,865
|
|
1919
|
15.438.635.451.824,820
|
|
1920
|
13.137.223.955.900,623
|
|
1921
|
15.000.659.978.014,186
|
|
1922
|
17.480.107.908.264,465
|
|
1923
|
18.077.718.435.042,738
|
|
1924
|
17.480.107.908.264,465
|
|
1925
|
18.077.718.435.042,738
|
|
1926
|
18.717.637.671.681,422
|
|
1927
|
18.717.637.671.681,422
|
|
1928
|
18.717.637.671.681,422
|
|
1929
|
18.717.637.671.681,422
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|
1930
|
18.717.637.671.681,422
|
|
1931
|
21.805.083.060.824,746
|
|
1932
|
23.765.090.526.966,297
|
|
1933
|
20.941.515.414.851,488
|
|
1934
|
23.765.090.526.966,297
|
|
1935
|
22.742.936.095.698,930
|
|
1936
|
20.941.515.414.851,488
|
|
1937
|
20.143.743.399.047,621
|
|
1938
|
20.941.515.414.851,488
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|
1939
|
20.143.743.399.047,621
|
|
1940
|
20.143.743.399.047,621
|
|
1941
|
19.404.523.457.798,168
|
|
1942
|
18.077.718.435.042,738
|
|
1943
|
18.077.718.435.042,738
|
|
1944
|
18.077.718.435.042,738
|
|
1945
|
15.000.659.978.014,186
|
|
1946
|
12.818.745.799.393,941
|
|
1947
|
11.432.935.442.702,705
|
|
1948
|
10.071.871.699.523,811
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|
1949
|
7.608.248.406.115,109
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|
1950
|
6.095.369.040.057,639
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|
1951
|
4.443.472.808.613,446
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|
1952
|
3.219.319.721.308,980
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|
1953
|
3.087.727.090.364,964
|
|
1954
|
2.979.004.305.492,959
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|
1955
|
2.650.492.552.506,266
|
|
1956
|
2.301.515.839.934,712
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|
1957
|
1.853.718.717.703,769
|
|
1958
|
1.417.622.692.292,225
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|
1959
|
607.261.859.575,079
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|
1960
|
524.706.786.628,628
|
|
1961
|
484.446.417.063,674
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|
1962
|
371.851.803.252,461
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|
1963
|
288.749.905.378,840
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|
1964
|
229.005.311.487,657
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|
1965
|
184.740.418.979,824
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|
1966
|
153.948.108.079,191
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|
1967
|
122.578.560.237,612
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|
1968
|
111.815.027.326,073
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|
1969
|
105.433.081.945,068
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|
1970
|
92.414.604.662,035
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|
1971
|
66.251.936.003,132
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|
1972
|
37.426.663.898,572
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|
1973
|
24.942.723.376,731
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|
1974
|
20.782.253.393,794
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1975
|
|
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1er. Trimestre
|
14.901.317.858,954
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2do. Trimestre
|
11.216.606.512,770
|
|
3er. Trimestre
|
5.795.410.611,848
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|
4to. Trimestre
|
4.270.594.478,758
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|
1976
|
|
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1er. Trimestre
|
2.299.134.147,108
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|
2do. Trimestre
|
1.246.726.709,429
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|
3er. Trimestre
|
1.034.483.241,815
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|
4to. Trimestre
|
855.618.438,029
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|
1977
|
|
|
1er. Trimestre
|
665.926.693,638
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|
2do. Trimestre
|
563.754.062,889
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|
3er. Trimestre
|
451.167.107,696
|
|
4to. Trimestre
|
342.418.722,745
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|
1978
|
|
|
1er. Trimestre
|
276.462.153,395
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|
2do. Trimestre
|
218.620.438,272
|
|
3er. Trimestre
|
181.705.919,023
|
|
4to. Trimestre
|
142.883.396,329
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|
1979
|
|
|
1er. Trimestre
|
112.263.738,057
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|
2do. Trimestre
|
89.071.930,143
|
|
3er. Trimestre
|
67.576.868,082
|
|
4to. Trimestre
|
60.040.069,147
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|
1980
|
|
|
1er. Trimestre
|
53.803.712,010
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|
2do. Trimestre
|
46.968.915,183
|
|
3er. Trimestre
|
41.608.908,866
|
|
4to. Trimestre
|
37.608.985,590
|
|
1981
|
|
|
1er. Trimestre
|
34.435.368,998
|
|
2do. Trimestre
|
26.080.852,819
|
|
3er. Trimestre
|
18.571.275,967
|
|
4to. Trimestre
|
14.610.768,613
|
|
1982
|
|
|
1er. Trimestre
|
11.023.052,874
|
|
2do. Trimestre
|
8.871.145,176
|
|
3er. Trimestre
|
5.204.009,753
|
|
4to. Trimestre
|
3.570.564,890
|
|
1983
|
|
|
1er. Trimestre
|
2.486.831,191
|
|
2do. Trimestre
|
1.867.502,449
|
|
3er. Trimestre
|
1.224.338,226
|
|
4to. Trimestre
|
735.292,615
|
|
1984
|
|
|
1er. Trimestre
|
479.963,872
|
|
2do. Trimestre
|
288.865,686
|
|
3er. Trimestre
|
172.453,713
|
|
4to. Trimestre
|
103.273,507
|
|
1985
|
|
|
1er. Trimestre
|
58.316,829
|
|
2do. Trimestre
|
25.973,223
|
|
3er. Trimestre
|
19.328,239
|
|
4to. Trimestre
|
18.859,703
|
|
1986
|
|
|
1er. Trimestre
|
18.512,850
|
|
2do. Trimestre
|
17.182,049
|
|
3er. Trimestre
|
14.471,318
|
|
4to. Trimestre
|
12.264,644
|
|
1987
|
|
|
1er. Trimestre
|
10.466,949
|
|
2do. Trimestre
|
9.059,122
|
|
3er. Trimestre
|
6.730,658
|
|
4to. Trimestre
|
4.322,750
|
|
1988
|
|
|
1er. Trimestre
|
3.257,273
|
|
2do. Trimestre
|
1.940,936
|
|
3er. Trimestre
|
1.025,792
|
|
4to. Trimestre
|
829,531
|
|
1989
|
|
|
1er. Trimestre
|
657,143
|
|
2do. Trimestre
|
139,215
|
|
3er. Trimestre
|
23,075
|
|
4to. Trimestre
|
18,509
|
|
1990
|
|
|
1er. Trimestre
|
4,385
|
|
2do. Trimestre
|
2,383
|
|
3er. Trimestre
|
1,847
|
|
4to. Trimestre
|
1,609
|
|
1991
|
|
|
1er. Trimestre
|
1,160
|
|
2do. Trimestre
|
1,026
|
|
3er. Trimestre
|
1,013
|
|
4to. Trimestre
|
1,013
|
|
1992
|
|
|
1er. Trimestre
|
1,011
|
A partir del mes de abril de 1992, inclusive, el coeficiente de actualización aplicable será 1,000.