La Provincia de Santa Cruz crea un impuesto a la propiedad minera.
Published date | 01 June 2013 |
Date | 01 June 2013 |
Law Firm | Marval O'Farrell Mairal |
El nuevo tributo, que se denomina “Impuesto al derecho real de propiedad inmobiliaria minera”, ofrece reparos de índole constitucional.
El 14 de junio de 2013, la Legislatura de la Provincia de Santa Cruz sancionó algunas modificaciones al Código Fiscal y a la Ley Impositiva provinciales, a través de la creación del impuesto al derecho real de propiedad inmobiliaria minera (el “IPIM”).
En líneas generales, el IPIM prevé:
i. Contribuyentes - Son contribuyentes de este impuesto quienes posean el dominio sobre la concesión de una mina situada en el territorio de la Provincia de Santa Cruz.
ii. Base Imponible - El IPIM se calculará con una alícuota del 1% sobre el valor de las reservas (técnica y económicamente explotables) que posea la mina, según su cotización en el mercado nacional o internacional, el que resulte mayor. El volumen de las reservas sobre las que se aplica el IPIM es el que surge del estudio de factibilidad y/o en los estados contables.
iii. Venta - En los casos de venta de minas (independientemente del plazo de ejecución), tanto el propietario como el adquirente se considerarán contribuyentes y quedarán solidariamente obligados al pago del IPIM cuando no haya quedado formalizada la transmisión de la propiedad.
iv. Excepciones - Los siguientes sujetos están exentos del pago del IPIM: (a) los concesionarios que se encuentren en etapas de prospección o exploración, hasta tanto presenten el estudio de factibilidad; (b) los concesionarios de minas de segunda y tercera categoría; y (c) las sociedades del estado...
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