Contrato de transferencia de tecnología firmado en el exterior, alcanzado por el impuesto de sellos
Published date | 30 September 2005 |
Date | 30 September 2005 |
Law Firm | Marval O'Farrell Mairal |
El eje de la cuestión consistió en determinar si el contrato tenía o no efectos en la provincia de Buenos Aires, toda vez que su Código Fiscal prevé la gravabilidad de los instrumentos celebrados en el exterior en la medida que tengan efectos en esa provincia.
El contribuyente sostuvo como defensa que se trataba de un contrato de cesión de derechos y que sus efectos se agotaron con su celebración, en EE.UU. A su vez, admitió que los contratos que en el futuro derivaran de este contrato podían tener efectos en la provincia.
El Tribunal Fiscal, para resolver, se abocó a un análisis pormenorizado de la figura del contrato de transferencia de tecnología, analizando principalmente el momento en el que se producen sus efectos y su complejidad. Los puntos más salientes de la sentencia fueron los siguientes:
• El contrato de transferencia de tecnología no se agota con su celebración, sino que extiende sus efectos en el tiempo: El Tribunal Fiscal entendió que el contrato no se limitaba a una mera puesta a disposición de un derecho de uso de información o de uso de una marca, sino que revestía la calidad de un “contrato de ejecución continuada”. Esta continuidad se evidenciaba en el hecho de que las partes habían convenido el desarrollo de un programa de ventas, el cumplimiento de un programa de comercialización, la transferencia de cierta información confidencial, etc.
• Los efectos deben analizarse conforme la complejidad de la operación: El Tribunal Fiscal entendió que el análisis sobre los efectos que tenía en la provincia de Buenos Aires debía realizarse sobre la base de que se trataba de un instrumento complejo.
En este sentido, destacó que un contrato de transferencia de...
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