La AFIP amplía régimen de información sobre fideicomisos locales y del exterior
Author | Walter C. Keiniger |
Date | 27 April 2012 |
Published date | 27 April 2012 |
Law Firm | Marval O'Farrell Mairal |
El 19 de abril de 2012 se publicó en el Boletín Oficial la Resolución General Nº 3.293 dictada por la Administración Federal de Ingresos Públicos (“AFIP”), con la cual se amplía el régimen anual de información de fideicomisos financieros y no financieros constituidos en el país, implementado por la anterior Resolución Nº 2.419, la cual queda derogada.
La nueva norma incluye como agentes de información a quienes actúen como fiduciarios, fiduciantes y/o beneficiarios de fideicomisos constituidos en el exterior, y extiende la obligación de información para estos casos a los períodos 2009, 2010 y 2011. La información a suministrar incluye, entre otros, ciertos datos sobre los fiduciantes, los fiduciarios y los beneficiarios, y el detalle y monto de los activos en moneda de curso legal.
Quienes ya hayan presentado la información correspondiente al período fiscal 2011 deberán presentarla nuevamente conforme la nueva disposición.
Asimismo, se prevé la posibilidad de suministrar la información en forma personal ante la dependencia de la AFIP correspondiente en caso de que no se lo pueda hacer por la vía electrónica por limitaciones en la conexión informática o inoperatividad del sistema.
Adicionalmente, se crea un procedimiento de registro a ser cumplido por:
- Los fiduciarios de fideicomisos constituidos en el país.
- Los residentes argentinos que actúen como...
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