La Corte Suprema declaró exento del Impuesto al Valor Agregado a los servicios prestados por las agencias de apuestas hípicas
Date | 31 October 2011 |
Published date | 31 October 2011 |
Law Firm | Marval O'Farrell Mairal |
En la causa “Asociación Gremial de Profesionales del Turf c/ DGI” la cuestión discutida era la aplicabilidad de la exención establecida en el artículo 7, inc. h), ap. 15, de la Ley de IVA (t.o. 1997) a la actividad de explotación de agencias de apuestas hípicas para las carreras que se realizan en los hipódromos de La Plata, San Isidro y Palermo. Por dichas tareas, el contribuyente (Asociación Gremial de Profesionales del Turf) percibía un adicional del 10% sobre el precio de cada una de las apuestas sobre las que intermediaba, importe que consideró exento.
La Ley de IVA grava, en general, los servicios prestados en la Argentina. La disposición que se analizaba en la causa establece que se encuentran exentos del IVA “Los servicios de intermediación prestados por agencias de lotería, prode y otros juegos de azar explotados por los fiscos nacional, provinciales y municipales o por instituciones pertenecientes a los mismos, a raíz de su participación en la venta de los billetes y similares que acuerdan derecho a intervenir en dichos juegos”.
La Administración Federal de Ingresos Públicos consideró que la exención no resultaba aplicable al contribuyente en tanto la norma exige que la explotación del juego de azar sea efectuada por los Fiscos Nacional, Provinciales o Municipales, o por instituciones pertenecientes a ellos, exigencia que a su criterio no se encontraba cumplida pues, en el caso, la explotación de los hipódromos de San Isidro, La Plata y Palermo fue entregada en concesión por el Estado Nacional y la Provincia de Buenos Aires a entidades privadas (Asociación Civil Jockey Club de...
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