Fideicomisos e impuesto de sellos en la Ciudad de Buenos Aires
Date | 30 July 2004 |
Published date | 30 July 2004 |
Law Firm | Marval O'Farrell Mairal |
El 17 de marzo de 2004, la sala “A” del Tribunal Fiscal de la Nación dictó sentencia en la causa “Banco Hipotecario S.A. s/ recurso de apelación – Impuesto de Sellos”, en la que se discutía la gravabilidad en el impuesto de sellos de una escritura pública por la cual se había instrumentado la transferencia del dominio fiduciario de una serie de inmuebles ubicados en la Ciudad de Buenos Aires.
Conforme surge del fallo, los hechos fueron los siguientes: una sociedad (en su carácter de fiduciante) transfirió al Banco Hipotecario S.A. (en su carácter de fiduciario) el dominio fiduciario de ciertos inmuebles ubicados en la Ciudad de Buenos Aires, conforme las previsiones de la Ley Nº 24.441 (Ley de Fideicomisos). Algunos de estos inmuebles estaban destinados a vivienda y otros a fines comerciales.
El principal argumento del contribuyente para sostener que la escritura no estaba alcanzada por el impuesto de sellos fue que no se trataba de una operación onerosa, dado que se estaba ante una operación que buscaba garantizar el buen fin de un emprendimiento constructivo inmobiliario. Asimismo, sostuvo que la totalidad de los inmuebles estaban destinados a vivienda. La AFIP, por su parte, sostuvo que la escritura pública estaba alcanzada por el impuesto de sellos debido a que se trataba de una operación por la cual se transfería el dominio de los inmuebles. Por otro lado, la AFIP señaló que algunos de los inmuebles involucrados serían destinados a vivienda y convalidó la aplicación de la exención en la parte proporcional a ellos.
El Tribunal Fiscal de la...
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