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...
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