Nuevas modificaciones al Código Fiscal de la Ciudad Autónoma de Buenos Aires
Published date | 26 February 2010 |
Date | 26 February 2010 |
Law Firm | Marval O'Farrell Mairal |
A continuación, se describirán en forma breve los cambios sustanciales que se han introducido al Código Fiscal de la Ciudad de Buenos Aires (el “Código Fiscal”). Estas modificaciones tienen vigencia desde el 1 de enero de 2010.
1. Modificaciones al Régimen General
Cabe mencionar las siguientes modificaciones al Código Fiscal:
a) La Administración Gubernamental de Ingresos Públicos (“AGIP”) deberá comunicar a los colegios profesionales en caso de efectuar un allanamiento a un estudio profesional.
b) Se extendió la responsabilidad solidaria por incumplimientos a las Uniones Transitoria de Empresas y a las Agrupaciones de Colaboración Empresaria.
c) En los casos de tributos de carácter instantáneo (por ejemplo, impuesto de sellos) y de base patrimonial (por ejemplo, impuesto inmobiliario), los términos de prescripción no corren mientras los hechos imponibles no puedan ser conocidos por la AGIP. Sin embargo, el impuesto no será exigible si al momento de la exteriorización hubieran transcurrido 10 años desde el 1 de enero del año siguiente a la realización del hecho imponible.
d) Obligación del escribano interviniente en transferencias de dominio de ciertas viviendas y de locales comerciales, de requerir un certificado otorgado por la AGIP que acredite el correcto empadronamiento del inmueble.
2. Nuevos Impuestos
Se establecieron nuevos gravámenes con relación al medio ambiente:
(i) el Impuesto a la Generación de Residuos Sólidos Urbanos Húmedos No Reciclables y
(ii) el Impuesto a la Generación de Residuos Áridos y Afines.
3. Impuesto sobre los Ingresos Brutos
Se incorporaron como exenciones del impuesto
(i) la compraventa de ciertos vehículos usados, y
(ii) el transporte aéreo internacional de pasajeros...
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