Reforma al régimen de matrimonio civil – Tratamiento impositivo de rentas y bienes
Author | Walter C. Keiniger |
Published date | 31 May 2011 |
Date | 31 May 2011 |
Law Firm | Marval O'Farrell Mairal |
Con el dictado de la Ley Nº 26.618 se suscitó una reforma legislativa significativa en el Código Civil, al permitirse el matrimonio entre personas del mismo sexo. Numerosas disposiciones legales debieron ser revisadas, entre ellas, las referentes al Impuesto a las Ganancias y al Impuesto sobre los Bienes Personales.
Conviene recordar que tanto en la Ley del Impuesto a las Ganancias como en la Ley del Impuesto sobre los Bienes Personales se atribuyen al marido los bienes gananciales y las rentas provenientes de aquellos, excepto cuando esos bienes han sido adquiridos con el producto de actividades personales de la mujer, existe separación judicial de bienes, o la administración de los bienes gananciales corresponde a la mujer en virtud de una resolución judicial.
Al dictarse la Ley Nº 26.618 se sustituyó en el Código Civil los términos “marido” y “mujer”, y cualquier otro que aludiera al sexo de los contrayentes, con la consecuente incertidumbre sobre la atribución que hacen ambas leyes impositivas al “marido” y a la “mujer”.
En este marco, el 28 de abril de 2011 la Administración Federal de Ingresos Públicos emitió la Circular N° 8/2011 con el fin de aclarar el tratamiento impositivo a dispensar a las rentas y bienes pertenecientes a los componentes de la sociedad conyugal, el que será el siguiente:
En el Impuesto a las Ganancias corresponderá atribuir a cada cónyuge las ganancias provenientes de:
- Actividades...
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