Cómo tributan los fideicomisos integrados por fiduciantes-beneficiarios argentinos y del exterior

Document

Cited in

Date	05 April 2024
Published date	05 April 2024
Law Firm	Marval O'Farrell Mairal

El 5 de marzo de 2024, en la causa “Fideicomiso Edificio La Favorita de Rosario c/ Dirección General Impositiva s/ recurso directo de organismo externo”, la Corte Suprema de Justicia de la Nación analizó cómo tributan los fideicomisos integrados simultáneamente por fiduciantes-beneficiarios residentes en la Argentina y en el exterior.

El artículo 49 de la Ley del Impuesto a las Ganancias vigente al momento de los hechos (t.o. 1997) establecía que constituían ganancias de tercera categoría las derivadas de los fideicomisos en los que el fiduciante tenía también la calidad de beneficiario −excepto en los casos de fideicomisos financieros− o bien cuando el fiduciante-beneficiario fuese un sujeto residente del exterior (actual artículo 53...

Get this document and AI-powered insights with a free trial of vLex and Vincent AI

Get Started for Free

Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

Cómo tributan los fideicomisos integrados por fiduciantes-beneficiarios argentinos y del exterior

Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

Access comprehensive legal content with no limitations across vLex's unparalleled global legal database

Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength

Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities

Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

Access comprehensive legal content with no limitations across vLex's unparalleled global legal database

Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength

Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities

Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

Access comprehensive legal content with no limitations across vLex's unparalleled global legal database

Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength

Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities

Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

Access comprehensive legal content with no limitations across vLex's unparalleled global legal database

Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength

Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities

Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

Access comprehensive legal content with no limitations across vLex's unparalleled global legal database

Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength

Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities

Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

Access comprehensive legal content with no limitations across vLex's unparalleled global legal database

Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength

Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities

Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

Access comprehensive legal content with no limitations across vLex's unparalleled global legal database

Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength

Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities

Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

Start Your 7-day Trial