Incidencia del Impuesto a la Transmisión Gratuita de Bienes en la actividad aseguradora
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 pasivos: a) 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; y b) las personas domiciliadas fuera de la Provincia de Buenos Aires, cuando el enriquecimiento patrimonial provenga de una transmisión gratuita de bienes situados en el territorio de la Provincia de Buenos Aires.
El 13 de abril de 2011 se publicó en el Boletín Oficial de la Provincia de Buenos Aires la Resolución Normativa (ARBA) N° 18/2011, mediante la cual se introdujeron modificaciones a la reglamentación de este régimen, entre las que se incluye el establecimiento de exigencias de cumplimiento obligatorio para las entidades de seguros, entre otros obligados, las que regirán hasta...
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