Se extiende el alcance del impuesto de sellos en algunas jurisdicciones del país
Date | 26 February 2010 |
Author | Walter C. Keiniger |
Published date | 26 February 2010 |
Law Firm | Marval O'Farrell Mairal |
La Ley N° 2680 de la Provincia del Neuquén –publicada en el Boletín Oficial el 18 de diciembre de 2009– introdujo modificaciones en el Código Fiscal Provincial, aplicables a partir del período fiscal 2010. La nueva redacción extiende el alcance del impuesto de sellos a todos los contratos, cualquiera sea su forma de concertación o perfeccionamiento.
En el caso de los actos celebrados en forma epistolar, el Código Fiscal anterior gravaba únicamente aquellos contratos celebrados por carta, cable o telegrama, siempre que: i) se aceptara la propuesta, o el pedido formulado, por carta, cable o telegrama, reproduciendo totalmente la propuesta o sus enunciaciones o elementos esenciales que permitan determinar el objeto del contrato: o ii) las propuestas, o pedidos, o los presupuestos o duplicados aceptados contuvieran la firma de los destinatarios.
El nuevo artículo 219 establece que gravará “todos los actos celebrados entre ausentes”, y luego el artículo 223 especifica que...
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