Beneficios fiscales para inversiones en la Provincia de Buenos Aires
Author | Walter C. Keiniger,Juan Pablo Rothschild |
Date | 25 September 2009 |
Published date | 25 September 2009 |
Law Firm | Marval O'Farrell Mairal |
La Ley Nº 14.005 establece que se otorgará un crédito fiscal equivalente al uno por ciento (1%) del importe de la inversión a aquellos contribuyentes que realicen cierto tipo de inversiones en la Provincia de Buenos Aires. Las inversiones comprendidas por el beneficio fiscal son:
(i) la construcción de nuevos inmuebles;
(ii) la finalización de obras en curso;
(iii) el financiamiento de obras de infraestructura; y
(iv) las inversiones inmobiliarias, agro-ganaderas, industriales, turísticas o de servicios.
El crédito fiscal se instrumentará mediante certificados que podrán ser utilizados por sus titulares o sus...
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