Nueva reglamentación del Impuesto a la Transmisión Gratuita de Bienes: su incidencia en la actividad aseguradora

AuthorWalter C. Keiniger
Published date16 July 2013
Date16 July 2013
Law FirmMarval O'Farrell Mairal

Mediante la sanción de distintas leyes, en los últimos años 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 (el “Impuesto”).

Este Impuesto tiene por objeto gravar todo aumento de riqueza obtenido 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. En este último caso, sólo se gravará el monto del enriquecimiento originado por la transmisión de los bienes ubicados dentro del territorio de la provincia.

El 25 de junio de 2013 se publicó en el Boletín Oficial de la Provincia de Buenos Aires la Resolución Normativa N° 22/2013 (la “Resolución”), emitida por la Agencia de Recaudación de la Provincia de Buenos Aires (“ARBA”), la cual derogó la Resolución Normativa...

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