Modificación y reglamentación de la Ley del Impuesto a la Transferencia Gratuita de Bienes
Published date | 28 February 2011 |
Date | 28 February 2011 |
Law Firm | Marval O'Farrell Mairal |
El Impuesto a la Transmisión Gratuita de Bienes (“ITGB”), incorporado al Código Fiscal de la Provincia de Buenos Aires por la Ley N° 14.044, grava todo aumento de riqueza obtenido a título gratuito como consecuencia de una transmisión o acto de esa naturaleza, que comprenda o afecte uno o más bienes situados en la Provincia y/o beneficie a personas físicas o jurídicas con domicilio en la misma (ver “Impuesto sobre la transmisión gratuita de bienes” publicado en Marval News # 88).
La Ley N° 14.200 de la Provincia de Buenos Aires –publicada en el Boletín Oficial de la Provincia de Buenos Aires el 24 de diciembre de 2010- introdujo modificaciones al ITGB; las más relevantes son:
- La reducción del monto no sujeto al impuesto de $ 3.000.000 (aprox. US$ 750.000) a $ 200.000 (aprox. US$ 50,000) para las transmisiones gratuitas entre padres, hijos y cónyuges; y de $ 50.000 (aprox. US$ 12,500) para el resto de los casos;
- el cómputo del plazo de prescripción de las facultades de determinación impositiva de ARBA estableciendo que éste no empezará a contar cuando los procesos sucesorios que debieran haberse abierto ante los Tribunales de la Provincia de Buenos Aires hayan sido abiertos en otra jurisdicción; y
- la extinción de pleno derecho de...
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