Modificación y reglamentación de la Ley del Impuesto a la Transferencia Gratuita de Bienes
| Author | Walter C. Keiniger |
| 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...
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