La sucursal de una sociedad extranjera no debe pagar el Impuesto sobre los Bienes Personales
Date | 30 March 2012 |
Author | Walter C. Keiniger |
Published date | 30 March 2012 |
Law Firm | Marval O'Farrell Mairal |
La Sala II de la Cámara Nacional en lo Contencioso Administrativo Federal tuvo oportunidad de pronunciarse sobre la obligación de las sucursales argentinas de sociedades extranjeras de actuar como responsables sustitutos en el pago del Impuesto sobre los Bienes Personales (el “Impuesto”).
Debe recordarse que la Ley del Impuesto sobre los Bienes Personales prevé que el impuesto que corresponda a las acciones o participaciones en sociedades regidas por la Ley de Sociedades Comerciales Nº 19.550 que pertenezcan a personas físicas o sociedades domiciliadas en el exterior deberá ser ingresado por la sociedad local con carácter de pago único y definitivo. De esta forma, la ley estableció un mecanismo efectivo de cobro, previéndose que la sociedad responsable del ingreso del impuesto tiene derecho a reintegrarse el importe abonado.
Por su parte, el decreto reglamentario de la Ley del Impuesto sobre los Bienes Personales prevé que quedan incluidos en la disposición referida los establecimientos permanentes de las sociedades extranjeras. En otras palabras, el decreto reglamentario incluye a las sucursales argentinas de sociedades extranjeras entre los sujetos obligados a actuar como responsables sustitutos.
En el marco de un reclamo de repetición iniciado por la sucursal argentina de The Bank of Tokyo – Mitsubishi UFJ Ltd., la Administración Federal de Ingresos Públicos (“AFIP”) consideró que las sucursales están alcanzadas por la obligación de actuar como responsables sustitutos...
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