Impuesto sobre la transmisión gratuita de bienes
| Author | Juan Pablo Rothschild,Walter C. Keiniger |
| Published date | 25 November 2009 |
| Date | 25 November 2009 |
| Law Firm | Marval O'Farrell Mairal |
La Legislatura de la Provincia de Buenos Aires sancionó la Ley Nº 14.044 (publicada en el Boletín Oficial el 16 de octubre de 2009) (la “Ley”), que introdujo modificaciones al Código Fiscal provincial. Entre ellas, se destaca la inclusión del Impuesto a la Transmisión Gratuita de Bienes (el “Impuesto”).
El Impuesto tiene por objeto gravar todo aumento de riqueza a título gratuito. La Ley enumera los actos alcanzados: herencias, legados, donaciones, anticipos de herencia, renuncias de derechos, enajenaciones directas o por interpósita persona a favor de descendientes del transmitente o cónyuge, aportes o transferencias a sociedades, y cualquier otro...
El Impuesto tiene por objeto gravar todo aumento de riqueza a título gratuito. La Ley enumera los actos alcanzados: herencias, legados, donaciones, anticipos de herencia, renuncias de derechos, enajenaciones directas o por interpósita persona a favor de descendientes del transmitente o cónyuge, aportes o transferencias a sociedades, y cualquier otro...
Get this document and AI-powered insights with a free trial of vLex and Vincent AI
Get Started for FreeStart Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting