Incidencia del Impuesto a la Transmisión Gratuita de Bienes en la actividad aseguradora
| Author | Gabriel Gotlib |
| Published date | 10 May 2011 |
| Date | 10 May 2011 |
| Law Firm | Marval O'Farrell Mairal |
Mediante la sanción de las Leyes N° 14.044 y N° 14.200, la Legislatura de la Provincia de Buenos Aires introdujo modificaciones al Código Fiscal provincial, entre las que se destacó la inclusión del Impuesto a la Transmisión Gratuita de Bienes.
Este impuesto tiene por objeto gravar todo aumento de riqueza a título gratuito. Entre los actos alcanzados se enumeran: herencias, legados, donaciones, anticipos de herencia y “cualquier otra transmisión que implique un enriquecimiento patrimonial a título gratuito”.
Son sujetos...
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