Impuesto sobre la transmisión gratuita de bienes
Published date | 25 November 2009 |
Date | 25 November 2009 |
Law Firm | Marval O'Farrell Mairal |
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 hecho que implique un enriquecimiento patrimonial a título gratuito.
Asimismo, se establecen presunciones que determinan la aplicación del Impuesto, por ejemplo, las compras efectuadas a nombre de descendientes o hijos adoptivos menores de edad; la constitución, ampliación, modificación y disolución de sociedades entre ascendientes y descendientes, incluidos padres e hijos adoptivos, o los cónyuges de los mencionados.
Resultan sujetos pasivos del Impuesto: (i) las personas de existencia física o jurídica beneficiarias de una transmisión gratuita de bienes cuando se encuentren domiciliadas dentro del territorio de la provincia de Buenos Aires, sobre el monto total del enriquecimiento, y (ii) las personas domiciliadas fuera de la provincia, cuando el enriquecimiento patrimonial provenga de una transmisión gratuita de bienes existentes dentro del territorio de la provincia. En este último caso, sólo se gravará el monto del enriquecimiento originado por la transmisión de los...
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