Aplicación del Impuesto a los Bienes Personales sobre la participación accionaria perteneciente a residentes de los Estados miembros de ALADI
Date | 15 December 2008 |
Published date | 15 December 2008 |
Author | Juan Pablo Rothschild,Walter C. Keiniger |
Law Firm | Marval O'Farrell Mairal |
El 12 de marzo de 2008 la Sala B del Tribunal Fiscal de la Nación se pronunció en autos “KCK Tissue S.A.”, donde se discutió la aplicación de la multa por omisión prevista en el artículo 45 de la Ley de Procedimiento Tributario debido a una alegada omisión en el pago del denominado “Impuesto a los Bienes Personales Sociedades y Participaciones.” Remitimos al artículo “Impuesto a los Bienes Personales / ALADI” publicado en Marval News # 75 del 29 de agosto de 2008, en el que se podrá encontrar una explicación de las principales características de este impuesto.
Conforme surge de la sentencia, la Administración Federal de Ingresos Públicos consideró que la actora debió declarar e ingresar el Impuesto a los Bienes Personales como responsable sustituto por la participación en su capital de una compañía de Brasil.
El contribuyente, si bien rectificó su declaración jurada para reflejar el criterio de la AFIP, se defendió argumentando la aplicabilidad del artículo 48 del Tratado de Montevideo, que creó en 1980 la “Asociación Latinoamericana de Integración” o ALADI (Ley Nº 22.354). Este artículo contiene una cláusula de nación más favorecida por la cual los capitales de los países miembros de la ALADI no pueden gozar de un tratamiento menos favorable, en el territorio de los restantes países miembros, que aquél que se concede a los capitales de cualquier otro país no miembro. Dado que en virtud del Tratado para Evitar la Doble Imposición entre la Argentina y España el impuesto en cuestión no se aplica cuando los titulares del capital de la sociedad argentina son residentes españoles, la cláusula de nación más favorecida...
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