“Tarde o temprano las plataformas como Netflix van a tributar”, aseguró el titular Instituto Nacional de Cine y Artes Audiovisuales, Luis Puenzo, en una entrevista a El Destape Radio. Como era de esperar, la afirmación provocó una ofensiva de los grandes medios, como ejemplo Clarín, que relacionó la iniciativa en estudio a la implementación durante el gobierno de Mauricio Macri del IVA a Netflix y Spotify, o como bien señala el director de La historia oficial al segmento de TN a cargo de Nicolás Wiñaski que puso en pantalla “Impuestos por todos lados”, mientras que Infobae tituló, “Otro impuesto a Netflix”. A raíz de la repercusión y del evidente lobby de las major de streaming, Puenzo publicó una carta en el diario Perfil explicando lo que se busca con la iniciativa y los tiempos para ponerla en práctica.

Aquí y ahora

Mi intención es, o era, escribir este artículo a título personal, pero me acuerdo de un párrafo del Informe de Gestión que escribí hace un par de semanas como Presidente del INCAA. Se refiere a “la posibilidad de extender a los abonos de las plataformas el impuesto que los espectadores pagan hace décadas cuando van al cine (…) con un impuesto razonable, simple y justo, destinado a fomentar la actividad en el mediano plazo”. Se me ocurre que la conclusión es apropiada para comenzar esta nota: “No coincidimos con que este sea el momento para impulsar la idea”.

Eso pensaba. El motivo más evidente, para mí, era lo inoportuno de imaginar la cultura, y el futuro, en la emergencia. Como si fuera una falta de respeto. Y sumado al pudor, el instinto de no mostrar las cartas. Pero más allá de exponer sentimientos privados, quiero decir que este no es, no debe ser, un impuesto de coyuntura. No solamente. No hay política de fomento sin recursos. Y nuestra producción audiovisual podría hacer pie en este impuesto durante las próximas décadas.

La cuestión es que el tema está sobre la mesa. Terminó de instalarlo una operación mediática. Un zócalo denunciando “impuestos por todos lados” y un periodista de apellido Wiñazki brindando información falsa, citando algunas fuentes que ya lo desmintieron o van a desmentirlo, salvo las de reconocido prontuario. 

Pero vayamos al tema. Nadie ignora los cambios tecnológicos en la producción audiovisual ni la transformación de los hábitos sociales, simultáneos a la aparición de las plataformas y el streaming. El antiguo televisor es una pantalla más, después de las del celular, la tableta o la computadora. El espectador las enciende y les presta atención cuando y donde quiere. El contenido, cada vez más, se supone “personalizado”, lo que a los viejos nos inquieta. Mientras los jóvenes buscan “sus” “contenidos” en el celular e ignoran esos aparatos fijos que subsisten en casas de sus padres y reclaman conexiones más veloces. Hay cierto atraso y desconcierto legislativo en todo el mundo. Como ocurrió con las aduanas, cuando no se sabía como fijar regulaciones a lo que era abstracto, como las comunicaciones telefónicas o la radio, que cruzaban de un país a otros sin dejar rastros.

La palabra “contenidos” también es inquietante, pero no hay otra. Y en todo caso, es preferible a “productos”, que algunos se permiten usar hablando de cultura y especialmente del cine, desde que sufrimos el supermercadismo. Ahora que los cines son como góndolas, cabe recordar, ya que una ley se ocupó de este tema. Pero superando las divergencias conceptuales, todas las formas de producción, distribución y “consumo”, antes divergentes, ahora son convergentes. 

La afortunadamente olvidada “Ley de Convergencia”, que pretendía mezclar postes y cables con los contenidos en tránsito, suponía que “la modernidad” había llegado. Por esas cosas del progreso, que a veces atrasa. Pero más allá de los vaivenes, el streaming llegó para quedarse. Y el aislamiento mundial lo está consolidando.

La administración del espectro radioeléctrico argentino es función del Estado. Además de regular la transmisión de datos, esto implica preservar la soberanía nacional, proteger la identidad cultural de nuestro pueblo y garantizar el federalismo y el derecho de acceso a la comunicación. Lo que  incluye a las llamadas OTT, las plataformas. La tecnología es funcional a los contenidos y no al revés. Argentina es uno de los primeros países donde desembarcó Netflix y el primero de habla hispana. Sin embargo, hay una clara asimetría entre la exhibición de contenidos a través de Netflix y otras plataformas y la producción local de dichos contenidos. Este es un tema que nos toca atender, que se trató seriamente durante la reciente visita del Director Ejecutivo de Netflix, Reed Hastings al Presidente Fernandez. Los equipos del Ministerio de Cultura y del INCAA participamos en reuniones de trabajo con ejecutivos de esta plataforma, en las que conversamos sobre temas de producción hasta proyectos impositivos. Tuve la oportunidad, como Presidente del INCAA, de darles a conocer una idea que venimos madurando, con el necesario asesoramiento jurídico, desde bastante antes de ser convocado a cumplir una función pública. 

En realidad, no es nada nuevo. Desde los años ´50, gracias a nuestros mayores en términos  cinematográficos, contamos con un Fondo de Fomento nutrido con el 10% que los espectadores pagamos al comprar entradas de cine. Esta tradición se mantuvo hasta hoy a través de muchas décadas. Me gusta decir, y ya estoy en edad de repetirme, que en Argentina tenemos cine porque siempre hubo cine. Parece una verdad de perogrullo, pero no lo es. La cuestión es que tenemos ese 10% “porque siempre lo tuvimos”, podríamos decir. Pero alguna vez hubo que adecuarlo a las circunstancias. En la fenomenal crisis de comienzos de los ´90 el cine argentino tocó fondo, en términos de producción y exhibición. Llegó al nivel más bajo desde antes el advenimiento del cine sonoro (les dejo esta trivia a los egresados de nuestras escuelas de cine de niveles terciarios, que recordarán cuando fue eso, con que película). En esa instancia, a partir del ´92, la DAC, SICA, liderado en aquel entonces por el inolvidable Tato Miller, la Cámara, muchos cineastas, actores y hasta los estudiantes de aquel entonces, luchamos en el Congreso por lo que después se llamó  la “Ley del Cine”, promulgada en 1994. 

Esta reforma a leyes anteriores consistió en extender, de diversas maneras, el 10% del impuesto a las “tecnologías de punta”, a las nuevas pantallas: el VHS, los videoclubs, la televisión y el cable. 

A los legisladores les parecieron razonables nuestras demandas, entendieron que había nuevas formas de ver cine y ampliaron el alcance de ese 10% que el público paga desde siempre. Debe entenderse, claro, dado el  espíritu y las intenciones del Legislador y las de los que promovimos y reclamamos la Ley, que los fondos así generados sirven al país y a sus habitantes, que son para el cine y no para los que lo hacemos. Toda nación soberana necesita producir sus propios contenidos, contar sus propios sueños. Para no enloquecer, se podría agregar. 

En este punto, conviene aclarar una confusión. Habrán escuchado que el 10% sobre el precio de las entradas “sale del IVA”. Esto no es así, sale de la Ley. Pero ocurre que este porcentaje sumado al IVA adicionaba un 31% al precio básico de las entradas. Y ante ciertos reclamos la DGI de entonces decidió reducir su percepción de IVA al 11% para así dejar espacio al 10% destinado al cine. De este modo, la suma conjunta de ambos impuestos vuelve a ser el 21%, lo que suele provocar las mencionadas confusiones. 

Aplicando este mismo concepto, se nos ocurrió que el 21% de IVA que ya pagan los abonados a las plataformas, también podría reducirse al 11% como ocurre con las entradas de cine. Para así destinar el 10% restante al Fondo de Fomento del INCAA. Ya no “como parte del IVA”, sino como un (¿nuevo?) impuesto similar al percibido según la Ley de Cine y anteriores. Tuve la oportunidad, no hace mucho, de acercar esta idea a Mercedes Marcó del Pont, titular de la Afip. Considerando que dada la obligación irrenunciable del INCAA de destinar esos fondos a la producción, muchos de cuyos rubros son gravados con IVA, estimamos que el 10% que la Afip resignaría en beneficio de la producción, le volvería a ingresar desde la actividad, así que lo recuperaría con creces.  

Esta es la misma idea que le transmitimos a Netflix en las reuniones antes mencionadas. Los abonados ya pagan y las tarjetas de crédito son agentes de retención del 21% que recibe Afip. En caso de prosperar esta idea se dividiría en dos impuestos, el 11% de IVA y un 10% destinado a la producción audiovisual. Nuestra idea es que el Fondo de Fomento Cinematográfico pase a ser un Fondo de Fomento Audiovisual, incluyendo la producción de series argentinas y cumpliendo así, explícitamente, lo que ya estaba implícito en la denominación Instituto Nacional de Cine y Artes Audiovisuales, determinada, promisoriamente, por la Ley del ´94. Vale la pena insistir en que nadie pagaría un peso más que lo que ya está pagando por los servicios de streaming que contrata. 

Estos impuestos se están debatiendo en todo el mundo y han cobrado relevancia a partir del aislamiento, con el incremento de abonados a las plataformas. Pero creemos que el camino que podríamos tomar en Argentina es mejor que otros que se están intentando. Facilitado por una larga tradición plasmada en una Ley vigente, tomada como ejemplo en otros países, más un organismo creado al solo efecto de aplicarla. Esta idea es lo que los eufemismos de la jerga económica denominan “win-win”, esos acuerdos en los que todos ganan. No tenemos por que imitar a los países europeos que están aplicando impuestos a las plataformas de un 2 o 3% sobre lo facturado, no sin dificultades que implican demoras, mientras que aquí estamos hablando de un 10% sin otras controversias que las generadas en la propia industria. 

Por otra parte, Argentina es un territorio ideal para producir series argentinas con el apoyo del Instituto, pero también para que las pymes productoras brinden servicios a las series extranjeras. Esto debería ser natural. Por la reconocida capacidad de nuestros técnicos, la calidad de los elencos, el equipamiento y las espléndidas locaciones con infraestructura que el país ofrece, necesitadas de recuperarse en cuanto sea posible de los estragos que la pandemia ha causado al turismo. México está produciendo 35 series anuales, España el doble, Colombia más de 15 y en Argentina no pasan de cinco o seis en el año. Nuestros vecinos Uruguay y Chile nos están superando. Tenemos un potencial enorme para crecer, y necesitamos esas fuentes de trabajo y el ingreso de dólares que se gastarían íntegramente en las áreas de producción, ocupando no solo a técnicos y actores consagrados, sino también a varias generaciones muy bien formadas a nivel terciario. Netflix ha demostrado su voluntad de producir en Argentina, ya empezó a hacerlo antes de la emergencia y anunció nuevas producciones en el país, al igual que varias otras plataformas. Estamos en un momento que no hay que dejar pasar. 

Hemos dicho desde el comienzo de nuestra gestión en el INCAA que las industrias audiovisuales son estratégicas por su capacidad de desarrollo y su ilimitado potencial económico. Ese es el sentido de nuestra propuesta, generar fondos genuinos para un Fondo de Fomento Audiovisual que triplicaría al actual, para reactivar la industria después de la pandemia, colaborando con el tratamiento de políticas y regulaciones que promuevan las nuevas tecnologías en la producción audiovisual nacional y estimulen el aporte de divisas y trabajo de las producciones extranjeras. 

Continuará…

​​​​​​​Luis Puenzo

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  21. I just use a webcam, but then I don’t really do chatting streams so it’s not as big of a deal for me.

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