Impuesto de Sellos: sin “instrumento”, no hay impuesto
Date | 30 June 2015 |
Author | María Inés Brandt,Walter C. Keiniger |
Published date | 30 June 2015 |
Law Firm | Marval O'Farrell Mairal |
El 25 de marzo de 2015, en el caso “Grainco Pampa S.A.”, la Corte Suprema de Justicia de la Nación revocó la sentencia del Superior Tribunal de Justicia de la Provincia de La Pampa al concluir que los documentos cuestionados no se encontraban alcanzados por el Impuesto de Sellos.
Para así decidir, la Corte reseñó que el Fisco provincial había considerado que los documentos en cuestión constituían un grupo heterogéneo conformado por: (i) detalle de operaciones de Grainco Pampa S.A. en las que no hubo boleto alguno; (ii) formularios para la compra venta de granos con la firma del representante legal de Grainco Pampa S.A. pero que carecían de la firma del corredor o comprador; y (iii) cartas con membrete del corredor pero sin firma del comprador. En base a esos documentos, el Fisco local consideró que aplicaba el Impuesto de Sellos porque las operaciones de acopio de cereales efectivamente existieron y agregó que, si bien no estaba controvertido que la empresa no instrumentó los correspondientes contratos, el carácter formal del tributo no debía resultar un obstáculo a la real intención de las partes. Dicho criterio fue confirmado por el Tribunal Administrativo de Apelación y luego por el Superior Tribunal de Justicia de La Pampa.
Sin embargo, la Corte Suprema de Justicia de la Nación ratificó su doctrina en relación al Impuesto de Sellos, consagrando la necesidad de cumplir con el principio de instrumentación para la procedencia del gravamen. Así pues, el Máximo Tribunal señaló que:
- Los documentos analizados carecen de la autosuficiencia requerida para exigir el cumplimiento de las obligaciones en ellas plasmadas, bastando con la sola exhibición de cada uno de ellos para observar que resulta imposible tener por aceptada la oferta y, por ende, configurado el...
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