Modificaciones a la reglamentación de la Ley del Impuesto a la Transmisión Gratuita de Bienes
Date | 28 April 2011 |
Published date | 28 April 2011 |
Law Firm | Marval O'Farrell Mairal |
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 la Ley del Impuesto a la Transmisión Gratuita de Bienes (establecido por las leyes provinciales N° 14.044 y N° 14.200 y reglamentado por la Resolución Normativa (ARBA) N° 91/10; ver Impuesto sobre la transmisión gratuita de bienes” y “Modificación y reglamentación de la Ley del Impuesto a la Transferencia Gratuita de Bienes en Marval News # 88 y # 102, respectivamente).
La nueva Resolución Normativa establece exigencias de cumplimiento obligatorio para los escribanos públicos y para las entidades de seguros, las que regirán hasta tanto se instrumenten los regímenes de recaudación a cuyo cargo estará la retención directa del Impuesto.
Las principales modificaciones incluyen las siguientes:
- Los escribanos públicos que autoricen actos, contratos u operaciones alcanzados por el Impuesto:
- Deben hacer constar en la escritura la presentación -por parte del contribuyente- de la declaración jurada;
- deben hacer constar en la escritura la eventual circunstancia de falta de pago del tributo;
- deben controlar que los datos contenidos en la declaración jurada coincidan con los consignados en la escritura;
- no deben autorizar actos, contratos u operaciones de disposición de bienes, cuando esos bienes hayan sido obtenidos a raíz de un enriquecimiento a título gratuito alcanzado por el impuesto, si...
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