Incidencia del Impuesto a la Transmisión Gratuita de Bienes en la actividad aseguradora

AuthorGabriel Gotlib
Published date10 May 2011
Date10 May 2011
Law FirmMarval 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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