Doctrina, Revista 102

Impuesto de sellos

Nociones básicas y vinculación con el ámbito del Registro Automotor

I. Introducción

El presente trabajo tiene por objeto comentar nociones básicas sobre algunos aspectos del Impuesto de Sellos en general, su vinculación con el ámbito del Registro Automotor en particular y, siendo sus autores oriundos de la Ciudad Autónoma de Buenos Aires y de la Provincia de Córdoba, exponer a modo de ejemplo las exenciones vigentes en cada jurisdicción.

Cabe señalar que este trabajo ha sido elaborado tomando como base la perspectiva de análisis del autor Osvaldo H. Soler, quien, como se advertirá más adelante, sostiene una postura determinada en cuanto a la interpretación de las normas que regulan el Impuesto de Sellos y la aplicación del principio de autonomía del derecho tributario.

II. Teoría general del Impuesto de Sellos

Las relaciones económicas que se producen entre los sujetos de derecho constituyen un tráfico patrimonial que el ordenamiento jurídico tributario ha hecho objeto de imposición.

Estos gravámenes adquieren relevancia dentro de los sistemas tributarios por la magnitud de la recaudación que producen, tal como resulta de fácil comprobación por todo aquel que se desempeñe en el ámbito del Registro Automotor.

Además, las autoridades fiscales han encontrado que los costos administrativos que ocasiona su recaudación son relativamente bajos en comparación con otros impuestos, ello evaluado desde el punto de vista del fisco, en tanto para el encargado de Registro representa un importante costo -y contingencias- la gestión de recaudación del Impuesto de Sellos.

La determinación de los montos imponibles no ofrece, generalmente, grandes dificultades, limitándose los contribuyentes o los encargados -en su calidad de agentes de recaudación- al momento de liquidarlos a aplicar sobre ellos las alícuotas respectivas.

Las complicaciones en el Impuesto de Sellos sobrevienen en ocasión de caracterizar los negocios que producen la circulación de la riqueza, para desentrañar su naturaleza jurídica y concluir si se observan o no los presupuestos generadores de la obligación tributaria. Aunque, por cierto, en el ámbito del Registro Automotor, ello sucede excepcionalmente gracias a la existencia de las solicitudes tipo que contribuyen a tener un altísimo grado de certeza sobre la naturaleza jurídica del negocio que produce la circulación de riqueza.

En síntesis, los abundantes rendimientos, sumado a los reducidos costos administrativos, son los fundamentos más sólidos que han tenido en cuenta las autoridades fiscales para justificar su creación y mantenimiento.

Se ha argumentado también que el impuesto aplicado sobre transferencias de bienes incide muchas veces sobre rentas que, exteriorizadas con motivo de tales operaciones, quedarían al margen de la tributación, de no existir los gravámenes al tráfico. Es decir, el fisco cuenta en definitiva con la alternativa de recaudar sobre ingresos que tal vez han sido obtenidos sin haber sido facturados (comúnmente denominados “en negro”).

Se añade, además, la conveniencia de practicar la recaudación en el momento que la circulación de riqueza origina una liquidez fácilmente captable por el fisco, con el apoyo de las entidades bancarias, escribanos y terceros obligados a retener el impuesto por expresas indicaciones normativas, tal como sucede con el encargado de Registro Automotor, quien actúa como agente de recaudación.

En general, la doctrina financiera se opone a la existencia de estos gravámenes por considerar que no se compadecen con principios modernos de la imposición. Estarían en contradicción con el principio de capacidad contributiva, pues la relación del gravamen con la capacidad individual de pago de los percutidos por el impuesto, o de los que los soportan, es sumamente problemática y, en todo caso, fortuita e imprecisa.

El fundamento del impuesto se encuentra en la presunción de que los diferentes actos del tráfico exteriorizan una capacidad económica que debe ser alcanzada por la imposición.

En cuanto a las críticas que recibe el tributo, una de ellas se debe a la circunstancia de que la correcta apreciación del hecho imponible se basa en la justa apreciación de la naturaleza jurídica del acto sometido a imposición, debiendo recurrirse para ello a las nociones que ofrece el derecho privado, lo que importa la necesidad de abordar una disciplina, por lo general, ajena a los partidarios de la autonomía del derecho tributario.

El fenómeno económico constituye el presupuesto del impuesto. La realidad económica, exteriorización de la capacidad contributiva, al manifestarse como negocio jurídico, da lugar a configurar el presupuesto de hecho de la obligación tributaria o hecho imponible.

La Ley del Impuesto de Sellos establece parámetros dentro de los cuales deben encuadrarse los negocios para configurar el hecho imponible. Cuando el hecho jurídico tipificado por la ley fiscal se produce, da lugar al nacimiento de la obligación tributaria.

Tales parámetros están referidos, básicamente, a la condición jurídica de los actos gravados y a su carácter formal, atendiendo al principio instrumental que predomina.

Los actos jurídicos de contenido patrimonial, elegidos por el legislador para la configuración del hecho imponible de este gravamen, pueden ser encuadrados genéricamente en las siguientes categorías:

  1. Contratos,
  2. Manifestaciones unilaterales de voluntad,
  3. Creación de títulos de crédito,
  4. Constitución de derechos reales.

El Impuesto de Sellos es un tributo de carácter local; es decir, son las provincias quienes tienen facultades para crearlos, ello conforme lo establece el artículo 121 de la Constitución Nacional, que reza: “Las provincias conservan todo el poder no delegado por esta Constitución al Gobierno federal, y el que expresamente se hayan reservado por pactos especiales al tiempo de su incorporación”.

Como consecuencia de la concurrencia de facultades, se ha originado el fenómeno de la múltiple imposición, en razón a que el hecho imponible, vinculado en primer lugar con la potestad tributaria de cada unidad política, atendiendo al lugar de celebración de los actos gravados, tiene también como punto de conexión con tal potestad el lugar en que tales actos produzcan efectos, aun cuando hubieran sido celebrados fuera de la jurisdicción.

Este aspecto aún no ha sido solucionado por una ley de unificación o un convenio multilateral, sino que se limita a disposiciones más o menos dispersas contenidas en las legislaciones locales, debiendo señalarse que algunas de ellas aún carecen de normas en tal sentido.

A fin de saber dónde se encuentra regulado el Impuesto de Sellos debe buscarse el Código Fiscal o leyes especiales de cada jurisdicción. Cabe señalar que, por el principio de legalidad, los códigos fiscales son dictados mediante leyes locales y que, en casi todas las jurisdicciones, encontraremos un texto ordenado -que contiene las modificaciones introducidas en cada año-, el cual es dictado mediante decreto local.

Por otra parte, para conocer la alícuota aplicable a cada caso, debe buscarse la Ley Tarifaria local que reglamenta al Código Fiscal y que, también, en virtud del principio de legalidad, es dictada mediante una ley local. Luego, en cuanto a las exenciones, éstas pueden estar contenidas en el mismo Código Fiscal o en otras leyes especiales que también deben cumplir con el principio de legalidad, por lo que también deben estar previstas en normas con rango de ley (y no en decretos ni resoluciones).

III. Interpretación de la Ley Tributaria

La interpretación de las leyes del Impuesto de Sellos debe hacerse teniendo en cuenta los criterios consagrados por el derecho tributario, conforme con una hermenéutica coincidente con el propósito de dichas leyes.

Aun cuando se reconozca “autonomía” al derecho tributario respecto de otras ramas de la ciencia jurídica, ello no implica la afirmación de que ella no se nutre de los principios generales que dan vida a un orden jurídico determinado. Cuando las normas jurídicas tributarias se refieren a institutos de otras ramas jurídicas, sin formular ninguna salvedad, entonces habrá que recurrir a las ramas jurídicas que contengan las instituciones y los conceptos empleados por aquéllas.

Las consideraciones expuestas precedentemente son válidas para la totalidad de los tributos, como que forman parte de la doctrina general del derecho tributario moderno, y adquieren especial relevancia con relación al Impuesto de Sellos, en razón a que las leyes de este gravamen no definen el hecho imponible, limitándose a enunciar el elenco de actos sometidos a tributación.

El principio de legalidad tiene raigambre constitucional. Por ello, el hecho imponible sólo puede resultar de una expresa previsión contenida en una ley formal [1].

Comenta Soler, al citar a Blumenstein, que únicamente si el legislador fiscal difiere en el caso concreto del concepto civil -lo que naturalmente es posible- habrá de caracterizar de modo más exacto el hecho imponible. Se utilizan frecuentemente instituciones civiles como objetos de tributación de los impuestos sobre el tráfico jurídico. Por ello, o bien asume expresamente la definición conceptual del derecho privado, o no se manifiesta sobre el concepto, de suerte que se considera el concepto civil como regulador del concepto en cuestión. Cuando el legislador difiere de la definición civil, ello sucede normalmente porque desea ampliar el círculo de los objetos jurídicos del impuesto, incluyendo eventualmente otros hechos que no permitiría el concepto civil.

El Impuesto de Sellos, al tipificar los actos sujetos a gravamen, no define expresamente qué debe entenderse por tal o cual acto. Es menester recurrir, entonces, al derecho sustantivo, a fin de conocer la naturaleza jurídica del acto y establecer si se trata de alguno de los negocios expresamente gravados por la ley fiscal.

IV. La autonomía del derecho tributario y el Impuesto de Sellos

Soler no admite que el derecho tributario abuse de la regla de la autonomía, según la cual puede asignarles una significación distinta a las figuras jurídicas receptadas por el derecho privado.

Admite la autonomía didáctica y estructural, pero no acepta en cambio la autonomía dogmática con el alcance que en general se da a esa expresión.

Los partidarios de la autonomía dogmática sostienen que el derecho tributario no subordina sus normas a las construcciones del derecho civil, sino que las considera solamente en cuanto le interesan al objeto o fin del fisco. Esa postura, para Soler, carece de fundamento objetivo.

Soler entiende que la universalidad y unidad del derecho exige al legislador el puntilloso respeto a la coherencia, la que se hará patente en tanto se eviten las conceptualizaciones múltiples sobre un mismo instituto jurídico. De acuerdo con ello, Soler opina que en general no existe razón práctica que imponga la necesidad de definir de diferente manera un mismo instituto jurídico, pues al así hacerlo sin utilidad manifiesta, se desvirtúa la unidad que debe campear en el derecho.

Soler enfatiza que el derecho es uno solo y que todas las disciplinas jurídicas son partes interdependientes de un todo orgánico.

Tanto el derecho tributario como el civil tienen su especificidad y autonomía propias, pero ello sin perjuicio de las inevitables conexiones que permiten su armónica integración en el mundo del derecho. Por ello, insiste Soler en que deben ponerse límites a una pretendida autonomía irrestricta del primero. Esto es, tomando en consideración la postura de Soler, el encargado de Registro debe apelar al derecho civil para interpretar la norma tributaria que reglamenta el Impuesto de Sellos y no tomar ambas ramas del derecho como compartimentos estancos y completamente aislados.

El derecho tributario aglutina y sistematiza un conjunto de normas que permiten organizar al tributo como instituto jurídico, pero para ello no necesita crear todas las normas que apuntan a tal objetivo, pues puede valerse de muchos preceptos que aparecen ubicados en otros sectores del ordenamiento jurídico y que pueden pasar a integrar el ordenamiento tributario en función del principio de universalidad y unidad del derecho.

En síntesis, al momento de tener que decidir el encargado de Registro si un acto se encuentra gravado con Impuesto de Sellos deberá tener desplegados en la pantalla de su computadora el Código Fiscal de la jurisdicción que corresponda y también, al menos, el Código Civil y Comercial de la Nación.

V. Hecho imponible

La normativa tributaria considera a los distintos presupuestos (ej. patrimonio, negocios jurídicos, etc.) como hechos aptos para construir el objeto de la obligación, con prescindencia de la distinta naturaleza de los sucesos, agrupando a todos ellos bajo la denominación genérica de presupuesto de hecho. La esencia de la obligación tributaria no se modifica por la circunstancia de que aquellos sean distintos.

Las leyes de Impuestos de Sellos crean un tributo al tráfico, imponiendo los instrumentos reveladores de actos jurídicos taxativamente mencionados en ella, que exteriorizan un contenido económico, siempre que se otorguen en la jurisdicción que ostenta la potestad tributaria o tengan efectos en ella.

Los requisitos básicos que deben concurrir para dar nacimiento a la obligación tributaria son los siguientes:

  1. Existencia de actos jurídicos;
  2. Formalizados en instrumentos públicos o privados;
  3. Otorgados en la jurisdicción que ostenta la potestad tributaria o tengan efectos en ella.

La mayor parte de las legislaciones provinciales, al señalar los caracteres que tipifican el hecho imponible en el gravamen que nos ocupa, hacen referencia, en general, a los “actos, contratos y operaciones celebrados a título oneroso”, dejando librado a las leyes impositivas anuales la enumeración de aquellos que habrán de estar sometidos a alícuotas específicas, contemplándose, asimismo, la aplicación de una alícuota general para todos los actos no enumerados específicamente.

La Ley 22.006, modificatoria del Régimen de Coparticipación Federal, dictada en el año 1979, estableció pautas precisas a las cuales deben ajustarse las legislaciones del Impuesto de Sellos en las provincias adheridas al mencionado sistema de distribución, siendo tales pautas las siguientes:

– Los impuestos sólo podrán recaer sobre actos, contratos u operaciones de carácter oneroso, instrumentados, sobre contratos a título oneroso, formalizados por correspondencia y sobre operaciones monetarias que representen entregas o recepciones de dinero que devenguen interés, efectuadas por entidades financieras.

                                Cuando se trate de operaciones concertadas en una jurisdicción que deban cumplirse en otra u otras, se deberá incorporar a la legislación respectiva cláusulas que contemplen y eviten la doble imposición interna.

  • Se establece una definición uniforme del concepto de “instrumento” destinada, sustancialmente, a evitar la aplicación de la denominada doctrina del “complejo instrumental”.

Para evaluar la procedencia del gravamen, resulta entonces necesario evaluar la tipificación de los actos jurídicos, el carácter instrumental y, en este caso, los recaudos a los que está sujeto cada acto jurídico (según el derecho privado aplicable), la onerosidad, el ámbito geográfico (y analizar los puntos de conexión como son el lugar de otorgamiento de los instrumentos, el lugar en que los actos instrumentados producen efectos y el lugar de ubicación de los bienes).

Todos esos puntos ameritan ser analizados con profundidad por todo agente de recaudación -tal como es el encargado de Registro Automotor- que deba determinar si corresponde la percepción del tributo o no. Escapa al objeto de este trabajo el desarrollo de todos esos puntos, pero se deja planteado para un futuro desarrollo al respecto.

VI. Determinación de los montos imponibles

La base imponible es el valor atribuible al acto, contrato u operación sobre el cual se calcula el impuesto.

El valor económico así establecido sirve de base para aplicar la alícuota determinada por la ley fiscal, que puede ser proporcional o progresiva -según el tipo de negocio-, o fija, por la imposibilidad de establecer la base imponible.

Podemos clasificar los actos en actos en general, contratos de ejecución sucesiva, y actos en que se prevea su prórroga.

Dentro de los actos en general, podemos encontrar actos de valor determinado, actos de valor indeterminado y actos de valor indeterminable.

En el caso de los actos de valor determinado, la base imponible surge claramente del texto del instrumento. En general, los instrumentos presentados ante el Registro Automotor encuadran en este supuesto.

En el caso de los actos de valor indeterminado, las partes deberán estimarlo en el mismo instrumento en que lo formalicen fundándose en elementos de juicio adecuados.

Ahora bien, cuando se careciese de antecedentes y no pudiera practicarse una estimación del valor económico atribuible al acto, estamos en presencia de un acto de valor indeterminable. En general, las leyes fiscales prevén un impuesto fijo para estos casos.

En la clasificación de contratos de ejecución sucesiva, podemos encontrar los contratos de locación. En el caso de que la duración del contrato se haya previsto, existen dos diferentes maneras de establecer el monto imponible, conforme al diferente criterio adoptado por cada una de ellas, a saber:

  1. El impuesto se aplica sobre el valor correspon-diente a la duració n total del contrato;
  2. Sobre el valor correspondiente a un número de años establecidos en la ley fiscal como límite a la imposición, si son por más tiempo.

Si la duración del contrato no fuere prevista, las legislaciones establecen diversas presunciones de duración.

Por otra parte, en el caso de los actos en los cuales el factor tiempo interviene en la determinación de la base imponible, las prórrogas de su plazo de duración tienen gran significación en orden a dicha determinación. Las leyes fiscales distinguen distintas situaciones, cuyo tratamiento dejamos planteado para un eventual y posterior trabajo.

Otro punto relevante relativo a la base imponible es el de los conceptos excluidos de la misma. En cada jurisdicción, cabe analizar si integran o no la base imponible los siguientes conceptos:

  • El impuesto al valor agregado -débito fiscal-, impuestos internos, impuesto a los combustibles líquidos y gas natural e impuestos para los fondos nacionales de autopistas y también tecnológico del tabaco.
  • Los importes referidos a interés de financiación. Este punto generalmente resulta relevante al ámbito del Registro Automotor, en los casos de inscripciones iniciales de automotores e inscripción de contratos de prenda.

VII. Contratos y manifestaciones unilaterales de voluntad

Dentro del ámbito del Registro Automotor, resultan de relevancia los contratos de bienes muebles.

Soler realiza una descripción de todos los códigos fiscales, con especial mención de las alícuotas referidas al caso de transferencias de dominio de automotores. La obra consultada es del año 2011, por lo que la misma contiene alícuotas desactualizadas. Por ello, en un futuro trabajo, resultará de interés revisar las leyes tarifarias de todas las jurisdicciones a fin de recabar las alícuotas vigentes.

El autor menciona también los contratos de ahorro para grupos cerrados y comenta sobre las discrepancias existentes entre la Dirección General Impositiva y el Tribunal Fiscal de la Nación, por una parte, y la jurisprudencia de la Cámara Federal, por la otra. No nos explayaremos sobre ello en este trabajo, pero señalamos que existe en dicha bibliografía una fuente de consulta y dejamos planteado el tema para un futuro desarrollo.

Otro contrato mencionado es el de locación. Particularmente, Soler señala que el Tribunal Fiscal de la Nación sostuvo que deben incluirse en la base imponible no sólo el precio pactado por las partes, sino también todos los gastos que el locatario haya aceptado a su cargo y que consistan en impuestos que gravan la propiedad de la cosa locada o la transferencia de su uso2. En el caso citado, tratándose de automotores, se incluyeron expresamente en la base imponible los impuestos municipales a la radicación de vehículos y el impuesto nacional al parque automotor, como también el impuesto al valor agregado.

VIII. Exenciones

La incidencia tributaria ocurre cuando un hecho de la vida real se encuentra dentro del campo cubierto por la tributación. Por el contrario, la no incidencia deviene cuando aquel hecho se encuentra fuera del campo de incidencia de la ley fiscal.

Exclusión de objeto significa que al hecho fáctico le falta alguna o todas las condiciones que integran el hecho imponible en su versión positiva, es decir, sin que a su respecto concurra alguna exención que limite su alcance.

Los preceptos de no sujeción no tienen en sí mismos eficacia constitutiva, pero pueden resultar útiles para aclarar la interpretación correcta en determinado supuesto, especialmente frente a hipótesis de dudosa aprehensión.

El hecho imponible está integrado por un elemento objetivo y otro subjetivo, o sea, por un lado, por el hecho elegido por el legislador para someterlo a imposición y, por el otro, por la relación en la que se encuentra con el elemento objetivo el sujeto pasivo de la obligación tributaria. En consecuencia, la exclusión de objeto puede verificarse con relación a cualquiera de ambos elementos.

Mientras la exención presupone un interés público que se quiere tutelar sacrificando el interés recaudatorio, la no sujeción, en cambio, no reconoce interés alguno que el legislador haya tomado en consideración al momento de sancionarse la ley que establece el tributo.

La exención es un elemento co-definidor del hecho imponible y que puede afectar a cualquiera de los elementos que integran la estructura de la relación tributaria.

Existen dos categorías principales de exenciones: objetivas y subjetivas. Las primeras están unidas al presupuesto de hecho de la obligación tributaria. Las segundas son aquellas destinadas a operar en el ámbito de los sujetos en razón a su especial condición personal.

A fin de ejemplificar el tema de las exenciones, enumeraremos a continuación las exenciones previstas en el Código Fiscal de la Ciudad Autónoma de Buenos Aires y el en Código Fiscal de Córdoba.

1. Exenciones. Ciudad Autónoma de Buenos Aires

El Código Fiscal de la Ciudad de Buenos Aires (T.O. 2017 – Decreto 110/2017), en su Título I, Capítulo VIII, artículos 43 a 54, contiene Exenciones Generales, las cuales son subjetivas y alcanzan también al Impuesto de Sellos. Luego, en el Título XV, Capítulo IV, artículo 475, prevé las exenciones en particular para el Impuesto de Sellos, las cuales en su mayoría son de naturaleza objetiva.

Efectuada esa aclaración, expondremos a continuación las exenciones generales previstas en los artículos 43 a 54:

Art. 43.- Están exentos del pago de los tributos establecidos por el presente Código con la limitación dispuesta por el artículo 180 y con excepción de aquellos que respondan a servicios especiales efectivamente prestados, salvo para el caso previsto en el artículo 29 de la Ley Nacional N° 20.231 y modificatorias:

  1. El Estado Nacional, las Provincias, el Gobierno de la Ciudad Autónoma de Buenos Aires y las municipalidades, sus dependencias, reparticiones autárquicas y descentralizadas, la Corporación Buenos Aires Sur Sociedad del Estado y el Fideicomiso creado por Decreto N° 2.021/GCBA/2001…
  2. Las representaciones diplomáticas y consulares de los países extranjeros acreditados ante el Gobierno de la República, dentro de las condiciones establecidas por la Ley Nacional N° 13.238 y por el Decreto-Ley N° 7.672/63 que aprueba la Convención de Viena sobre Relaciones Diplomáticas.
  3. Las entidades religiosas debidamente registradas en el organismo nacional competente.
  4. Las asociaciones vecinales y las asociaciones cooperadoras de ayuda a la acción hospitalaria, reconocidas por el Gobierno de la Ciudad Autónoma de Buenos Aires.
  5. Las asociaciones mutualistas constituidas de conformidad con la legislación vigente, con excepción de las operaciones realizadas en materia de seguros las que están sujetas al Impuesto sobre Ingresos Brutos.
  6. Las cooperadoras escolares reconocidas por autoridad competente.
  7. Las asociaciones profesionales de trabajadores y las asociaciones sin fines de lucro representativas de profesiones universitarias.
  8. El Patronato de la Infancia. Ley Nacional N° 26.061.
  9. El Patronato de Leprosos.
  10. Asociación para la Lucha contra la Parálisis Infantil (ALPI).
  11. El Consejo Federal de Inversiones.
  12. La Cruz Roja Argentina.
  13. Las Obras y Servicios Sociales, que funcionan por el régimen de la Ley Nacional N° 23.660, las de Provincias, Municipalidades y las previstas en la Ley

Nacional N° 17.628…

  1. Los partidos políticos legalmente constituidos.
  2. Clubes que no estén federados a las respectivas ligas profesionales y cumplan funciones sociales en su radio de influencia.

La exención alcanza a los clubes federados siempre que no posean deportistas que perciban retribución por la actividad desarrollada.

  1. Los organismos internacionales de los cuales forme parte la República Argentina.
  2. Las empresas recuperadas y reconocidas como tales por el Gobierno de la Ciudad Autónoma de Buenos Aires, en tanto mantengan tal condición.
  3. La Asamblea Permanente por los Derechos Humanos.
  4. La Caja Notarial Complementaria de Seguridad Social para Escribanos de la Ciudad de Buenos Aires creada por la Ley Nacional N° 21.205.
  5. Servicios de Paz y Justicia -SERPAJ-.
  6. Coordinación Ecológica Área Metropolitana S.E. -CEAMSE-.
  7. Ente Nacional de Alto Rendimiento Deportivo -ENARD-.
  8. Autopistas Urbanas S.A. -AUSA-.
  9. Instituto de Vivienda de la Ciudad Autónoma de Buenos Aires y los fideicomisos que estructure y/o participe de conformidad con la Ley N° 1.251 (texto consolidado por la Ley N° 5.555).
  10. Agencia de Bienes de Sociedad del Estado.La exención mantendrá su vigencia, siempre que los beneficiarios cumplan con sus objetivos y que no se introduzca modificación normativa que derogue la franquicia…

Exención para entidades públicas

Artículo 44.- A los efectos de gozar de la exención dispuesta en el inciso 1 del artículo 43, el Estado Nacional, las Provincias, Municipalidades, sus dependencias, reparticiones autárquicas y descentralizadas, deberán informar a la Administración Gubernamental de Ingresos Públicos cuáles son los bienes sujetos a su titularidad. No están alcanzados por la exención fijada por el artículo en mención:

  1. Los titulares de concesiones, licencias y/o permisos municipales, nacionales, provinciales y del Gobierno de la Ciudad Autónoma de Buenos Aires, con excepción de las personas con discapacidad, debidamente acreditadas, de conformidad con lo estableció en el artículo 298 in fine del presente Código.
  2. Las concesionarias y/o prestatarias de servicios públicos privatizados por el Estado Nacional, Provincial y/o Municipal, cualquiera sea la forma jurídica en la que se encuadran, a tal fin.
  3. Los fideicomisos.

Empresas y organismos alcanzados por la Ley Nacional N° 22.016:

Artículo 46.- Las empresas y organismos alcanzados por la Ley Nacional N° 22.016 deben abonar todas las obligaciones fiscales emergentes de las disposiciones contenidas en el presente Código…

Requisitos para las entidades públicas:

Artículo 47.- El Estado Nacional, las Provincias, las Municipalidades, sus dependencias, reparticiones autárquicas y descentralizadas, para hallarse alcanzadas por la exención que establece el artículo 43, deberán formular el pedido de la misma, acompañando un certificado expedido por el Registro de la Propiedad Inmueble o bien la fotocopia de la escritura traslativa de dominio con la constancia del asiento registral en el aludido Registro, acreditando mediante tales documentos, la titularidad del bien, sobre el que se solicita la exención. En el supuesto de que existan causales por las que dichos bienes no se encuentren inscriptos registralmente, podrá acreditarse la titularidad a través de otro medio fehaciente.

Facúltese a la Administración Gubernamental de Ingresos Públicos a dar de baja las exenciones que se encuentren registradas ante este organismo, en aquellos casos en que no acredite la titularidad del dominio dentro del plazo de ciento ochenta (180) días, contados a partir de la entrada en vigencia de este Código.

Requisitos en casos de entidades privadas:

Artículo 48.- Las entidades privadas comprendidas por el artículo 43 que se presenten por primera vez solicitando se las declare alcanzadas por la exención, al formular el pedido deben acompañar un certificado expedido por el organismo oficial competente que acredite que funcionan en la calidad indicada.

Dichos pedidos se resuelven directamente por la Administración Gubernamental de Ingresos Públicos, la que ha de llevar un registro de entidades liberadas.

La presentación debe realizarse dentro del primer trimestre del año para que ella produzca efectos por todo el período fiscal, transcurrido dicho plazo el beneficio se concederá a partir del mes siguiente al de la fecha de solicitud, debiendo ingresarse los tributos en proporción al tiempo transcurrido.

Exención para entidades que acrediten el cumplimiento de los fines para los cuales fueron creadas:

Artículo 49.- Están exentas del pago de los tributos establecidos en el presente Código con la limitación dispuesta por los artículos 50 y 180 y con excepción de aquellos que respondan a servicios y servicios especiales efectivamente prestados, las siguientes entidades, siempre que acrediten el cumplimiento de los fines de su creación:

  1. Las bibliotecas populares, reconocidas por la Comisión Protectora de Bibliotecas Populares, Ley Nacional N° 419 y su modificatoria, Ley Nacional N° 23.351.
  2. Las instituciones de beneficencia o solidaridad social.
  3. Las entidades culturales o científicas que no persiguen fines de lucro.
  4. Esta exención se renueva por períodos de diez (10) años, pero queda sin efecto de producirse la modificación de las normas bajo las cuales se acuerda o de las condiciones que le sirven de fundamento. Dicho período alcanza también a las ya otorgadas, contándose el plazo decenal desde el momento del otorgamiento original.

La exención y la renovación se disponen por resolución de la Administración Gubernamental de Ingresos Públicos.

Certificación de Exención

Artículo 54.- A los efectos de la exteriorización de la exención ante terceros, en los casos en que sea necesario, los beneficiarios de las mismas entregarán:

  1. Respecto de las exenciones que operan de pleno derecho: nota con carácter de declaración jurada donde se haga mención a la norma que resulta de aplicación.
  2. Respecto de las restantes exenciones: copia de la reso-lución del organismo fiscal que reconoció la exención.

A todos los efectos, los terceros deberán conservar en archivo la documentación mencionada anteriormente.

La exención y la renovación se disponen por resolución de la Administración Gubernamental de Ingresos Públicos.

Obligación divisible

Por su parte, el artículo 472 prevé que: “si alguno de los intervinientes estuviere exento del pago de este gravamen, por disposición de este Código o leyes especiales, la obligación fiscal se considerará en este caso divisible y la exención se limitará a la cuota que le corresponda a la persona exenta”.

Exenciones en particular

Se expondrá a continuación el conjunto de exenciones incluidas en el artículo 475 del Código Fiscal de la Ciudad de Autónoma de Buenos Aires, la mayoría de las cuales, como hemos mencionado, son de naturaleza objetiva. Resaltaremos las que están claramente vinculadas a automotores y no transcribiremos aquellas exenciones que claramente no conciernen al encargado de Registro en su calidad de agente de recaudación, como son, por ejemplo, algunas que se refieren a las transferencias de dominio de inmuebles.

Mientras que sí transcribiremos todo el resto, sabiendo que muchas de ellas no resultan relevantes para el encargado en su calidad de agente de recaudación. No obstante, dejamos planteado para un eventual y futuro trabajo, el ejercicio de analizar cada una de ellas y ver si podrían resultar de interés para el encargado de Registro, ya sea en su calidad de agente de recaudación o en su calidad de contribuyente en un complejo ámbito en el cual es parte de numerosos contratos (por lo que en realidad sería en ese caso conveniente e interesante incluir también las exenciones relativas a inmuebles).

Art. 475.- Están exentos:

Inc. 4. Las convenciones matrimoniales y pactos de convivencia excepto las transferencias de dominio de inmuebles y/o muebles registrables que se produzcan como efectos de aquéllas.

Inc. 5. El fideicomiso constituido en virtud del contrato aprobado por Decreto N° 2.021GCBA-2001.

Inc. 6.  Las cooperativas de vivienda en el cumplimiento de su objeto social.

Inc. 7.  Las universidades públicas y privadas y las instituciones de enseñanza terciaria, secundaria y primaria de carácter público y privado.

Inc. 8.  Los Hospitales Español, Británico de Buenos Aires, Italiano, Sirio Libanés y Alemán.

Inc. 9.  Las personas humanas declaradas exentas en los artículos 179 inciso 19 y 310 del presente Código.

Inc. 10.  El Instituto de la Vivienda de la Ciudad Autónoma de Buenos Aires (IVC – ex CMV) y los instrumentos públicos y/o privados por los que se transfiere el dominio o se otorgue la posesión de inmuebles situados en la Ciudad Autónoma de Buenos Aires, así como también los instrumentos por los que se constituyan hipotecas sobre inmuebles sitos en la Ciudad Autónoma de Buenos Aires, suscriptos entre aquella y terceros, en cumplimiento de las funciones específicas de dicha entidad.

Los fideicomisos que estructure y/o de los que participe el Instituto de Vivienda de la Ciudad Autónoma de Buenos Aires de conformidad con la Ley N° 1.251 (texto consolidado por la Ley N° 5.666), así como el Banco Ciudad en carácter de fiduciario y los actos celebrados por éstos en el marco de tales fideicomisos y en el cumplimiento de sus fines propios.

Estas exenciones se establecen cualquiera sea el monto de los contratos que las instrumentan.

Inc. 11. Los contratos celebrados, por adhesión relativos a distribución de energía eléctrica, servicios públicos brindados a los usuarios, provisión de agua potable y desagües cloacales, distribución de gas por red o envasado, la prestación de servicios de telefonía fija y de larga distancia que se comercializan por red fija, la prestación de servicios de telefonía celular móvil, acceso a Internet en sus distintas modalidades, prestación de servicios de circuitos cerrados de televisión por cable y por señal satelital, los que se suscriban con establecimientos educativos de cualquier nivel por inscripción a sus programas de enseñanza, los consorcios de copropietarios y todos aquellos relativos al consumo suscriptos por personas humanas. Queda asimismo facultada la Administración Gubernamental de Ingresos Públicos a extender el alcance de esta exención a otras prestaciones perfeccionadas a través de este tipo de contratos3. 

Inc. 12. Los contratos de seguros celebrados por las Aseguradoras de Riesgos del Trabajo (ART), las Administradoras de Fondos de Jubilaciones y pensiones (AFJP) y los contratos de renta vitalicia provisional y/o de retiro en cualquiera de sus formas.

Inc. 13. Los actos, contratos y operaciones celebrados por la Comisión Arbitral del Convenio Multilateral del 18/08/77.

Inc. 14. Las empresas de medicina prepaga, por los actos celebrados con sus asociados.

Inc. 15.  Los contratos de seguro de vida.

Inc. 16.  Los contratos de reaseguro.

Inc. 20. Las inhibiciones voluntarias cuando sean refuerzos de hipotecas; los instrumentos y/o documentos otorgados a favor del Estado, que tengan por objeto documentar o afianzar obligaciones de carácter fiscal o previsional.

Inc. 21.  Las fianzas, otras obligaciones accesorias, como asimismo la constitución de hipotecas y prendas, y todos los instrumentos financieros que avalen, garanticen y/o cubran obligaciones cuando se pruebe que han sido contraídas para garantizar obligaciones que hayan pagado el Impuesto de Sellos correspondiente en la respectiva jurisdicción de otorgamiento, o que se encontraban exentas del mismo. Si no se demostrare el pago del impuesto sobre el instrumento principal, o en su caso la exención, el documento en el cual se formalicen estas garantías estará sometido al impuesto correspondiente o al que grave la obligación principal4.

La presente exención también comprende los pagarés emitidos para garantizar los actos, contrato y/o instrumentos que hubiera tributado el impuesto correspondiente o se encontraren exentos.

Inc. 22. Constitución de sociedades y de entidades civiles sin fines de lucro debidamente inscriptas y todo acto relacionado con su transformación, aumento de capital, reducción de capital, suscripción de acciones y cuotapartes de interés de sociedades e integración de aportes irrevocables a cuenta de futuros aumentos de capital y su aceptación, prórroga del término de duración, fusión, escisión, división, disolución, liquidación y adjudicación.

Inc. 23.  Las liquidaciones o facturas suscriptas por las partes, como así también los documentos que instrumenten la factura de crédito en los términos de la Ley Nacional N° 24.760 y todo otro acto vinculado a su transmisión.

Inc. 24.  Los títulos de capitalización y ahorro.

Inc. 25.  Usuras pupilares.

Inc. 26.  Endosos de pagarés, letras de cambio, giros, cheques, cheques de pago diferido, órdenes de pago y/o cualquier otro título valor[2].

Inc. 27. Adelantos entre entidades financieras, con o sin caución; los créditos concedidos por entidades financieras a corresponsales del exterior, los créditos concedidos por entidades financieras para financiar operaciones de importación y exportación.

Inc. 28.  Las operaciones de préstamos, a corto plazo entre entidades financieras autorizadas por el Banco Central de la República Argentina.

Inc. 29. Los certificados de depósitos a plazo fijo nominativos.

Inc. 30.  Licitaciones públicas y privadas, contrataciones directas y órdenes de compra, vinculadas a compra de bienes y/o contrataciones de servicios por parte del Gobierno de la Ciudad Autónoma de Buenos Aires, sus dependencias, organismos descentralizados, y/o entidades autárquicas, así como las garantías que se constituyan a esos efectos.

Inc. 31.  Fianzas que se otorguen a favor del Gobierno de la Ciudad Autónoma de Buenos Aires, del Fisco nacional, de las provincias o municipalidades en razón del ejercicio de funciones de los empleados públicos.

Inc. 32.  Préstamos o anticipos a los empleados públicos, jubilados y pensionados, que acuerden bancos o instituciones oficiales.

Inc. 33.  Documentación otorgada por sociedades mutuales formadas entre empleados, jubilados y pensionados del Gobierno de la Ciudad Autónoma de Buenos Aires, de la Administración Pública Nacional, Provincial y Municipal.

Inc. 34.  Actos y contratos que tengan por objeto aclarar, declarar o rectificar errores de otros, o que confirmen anteriores por los cuales se hayan pagado los impuestos respectivos, sin alterar su valor, término o naturaleza y siempre que no se modifique la situación de terceros, instrumentados privada o públicamente.

Inc. 35.  Las constancias de hecho, susceptibles de producir alguna adquisición, modificación, transferencia o extinción de derecho u obligaciones que no importen otro acto gravado, instrumentados privada o públicamente.

Inc. 36.  La liberación parcial de cosas dadas en garantía de créditos personales o reales, cuando no se extinga la obligación ni se disminuya el valor del crédito, instrumentados privada o públicamente.

Inc. 37.  Los contratos de trabajo para el personal en relación de dependencia y las contrataciones de personal encuadradas en pasantías educativas o similares, así como también las indemnizaciones y/o gratificaciones de naturaleza legal o convencional que los empleados abonen a sus empleados con motivo de distractos laborales de cualquier tipo.

Inc. 38.  Giros, cheques, cheques de pago diferido y valores postales, como asimismo las transferencias efectuadas por entidades regidas por la Ley Nacional N° 21.526.

Inc. 40.  Los documentos que instrumenten operaciones en divisas relacionadas con el comercio exterior, cualquiera sea el momento de su emisión con relación a dichas operaciones y el lugar de su cancelación. 

Inc. 41.  Las divisiones de condominio.

Inc. 46.  Los actos de constitución de sociedades para la administración y explotación de servicios estatales que se privaticen, cuando sean formalizados por los empleados y/u operarios de aquellas.

Inc. 47.  Los instrumentos y actos que formalicen operaciones de intermediación en el mercado de transacciones financieras entre terceros residentes en el país, que realicen las entidades financieras comprendidas en la Ley Nacional N° 21.526 dentro de las regulaciones establecidas por el Banco Central de la República Argentina.

Inc. 48.  Contrato de compraventa, permuta o locación de cosas, obras o servicios, que formalicen operaciones de exportación, con importadores co-contratantes domiciliados en el exterior, así como las cesiones que de dichos contratos realicen los exportadores entre sí.

Inc. 49.  Actos, contratos y operaciones que se efectúen sobre títulos, bonos, letras, obligaciones y demás papeles que se hayan emitido, o se emitan en el futuro por la Ciudad Autónoma de Buenos Aires, el Estado Nacional, las Provincias y las Municipalidades.

Inc. 50.  Los instrumentos, actos y operaciones de cualquier naturaleza incluyendo entregas y recepciones de dinero, vinculados  y/o necesarios para posibilitar el incremento de capital social, emisión de títulos valores representativos de deuda de sus emisoras y cualesquiera otros títulos valores destinados a la oferta pública en los términos de la Ley Nacional N° 17.811, por parte de sociedades o fideicomisos financieros debidamente autorizados por la Comisión Nacional de Valores a hacer oferta pública de dichos títulos valores. Esta exención ampara los instrumentos, actos, contratos, operaciones y garantías vinculadas con los incrementos de capital social y/o las emisiones mencionadas precedentemente, sean aquellos anteriores, simultáneos, posteriores o renovaciones de estos últimos hechos, con la condición prevista en el presente artículo.

Esta exención quedará sin efecto, si en un plazo de noventa (90) días corridos no se solicita la autorización para la oferta pública de dichos títulos valores ante la Comisión Nacional de Valores y/o si la colocación de los mismo no se realiza en un plazo de ciento ochenta (180) días corridos a partir de ser concedida la autorización solicitada.

Inc. 51.  Los actos y/o instrumentos relacionados con la negociación de las acciones y demás títulos valores debidamente autorizados para su oferta pública por la Comisión Nacional de Valores.

      Esta exención quedará sin efecto en el caso

de darse la circunstancia señalada en el último párrafo del inciso 50.

Inc. 52.  Las escrituras hipotecarias y demás garantías otorgadas en seguridad de operaciones indicadas en los incisos 50 y 51 del presente artículo, aún cuando las mismas sean extensivas a ampliaciones futuras de dichas operaciones.

Esta exención quedará sin efecto en el caso de darse la circunstancia señalada en el último párrafo del inciso 50.

Inc. 53. Los actos, contratos y operaciones, incluyendo entregas o recepciones de dinero, relacionadas con la emisión, suscripción, colocación y transferencia de obligaciones negociables, emitidas conforme al régimen de las Leyes Nacionales N° 23.576 y N° 23.962 y sus modificatorias. Esta exención comprenderá a los aumentos de capital que se realicen para la emisión de acciones a entregar, por conversión de las obligaciones negociables indicadas en el párrafo anterior, como así también, a la constitución de todo tipo de garantías personales o reales a favor de inversores o terceros que garanticen la emisión sean anteriores, simultáneos o posteriores a la misma.

Inc. 54.  Los “warrants” y toda otra operación realizada con los mismos.

Inc. 56.  La creación, emisión y transferencia de letras hipotecarias, en los términos del Título III de la Ley Nacional N° 24.441.

Inc. 57.  Los actos que instrumenten derechos de garantía otorgados por o a favor de Sociedades de Garantía Recíproca en el marco de lo establecido en el artículo 71 de la Ley Nacional N° 24.467 y modificatorias.

Inc. 58.  Los instrumentos y actos relativos a las transferencias de dominio de vehículos usados comprendidos en los incisos c), d) y e) del artículo 25 de la Ley Tarifaria[3].

Inc. 59.  Los actos realizados entre las cooperativas constituidas conforme con la Ley Nacional N° 20.337 y sus asociados en el cumplimiento del objeto social y la consecución de los fines institucionales, excepto las actividades reguladas por la Ley de Seguros y las actividades financieras.

Inc. 60.  Los actos que realicen las mutuales previstas en la Ley Nacional N° 20.231 y sus asociados en el cumplimiento del objeto social y la consecución de los fines institucionales, excepto las actividades reguladas por la Ley de Seguros y las entidades financieras regidas por la Ley Nacional N° 21.526.

Inc. 61.  Las obras sociales comprendidas en la Ley Nacional N° 23.660, el Instituto de Servicios Sociales para el Personal de Seguros, Reaseguros, Capitalización de Ahorro y Préstamos para la Vivienda creada por la Ley Nacional N° 19.518, las entidades de medicina prepaga y toda entidad sin fines de lucro por operaciones vinculadas con la prestación de servicios relacionados directamente con la salud humana, todos en el cumplimiento de su objeto social y la consecución de los fines institucionales.

Inc. 64.  Los contratos, actos y operaciones que realicen las personas humanas en ejercicio de actividades culturales y/o artísticas, así como también los espectáculos teatrales y/o musicales, cuando se trate de obras en idioma nacional de

autores argentinos o extranjeros con no menos de cinco años de residencia en el país y las obras teatrales de autor extranjero, traducidas y/o adaptadas por argentinos o extranjeros con no menos de cinco años de residencia en el país.

Inc. 65.  Los actos, contratos y operaciones que realicen las empresas comprendidas en las Leyes Nacionales N° 15.336 y 24.065, que realizan operaciones de venta en el mercado eléctrico mayorista.

Inc. 66.  Los actos, contratos y operaciones que realicen las empresas de transporte aéreo internacional de pasajeros, siempre que existan con el país de origen de la compañía aérea convenios de reciprocidad en materia tributaria.

Inc. 67.  En los supuestos de cesiones de derechos efectuadas por los asegurados a favor de las Compañías de Seguros con motivo del cumplimiento de la indemnización prevista en la Ley Nacional N° 17.418, se tributará el 30% del gravamen determinado en el momento que se proceda a la inscripción registral preventiva de la cesión. En el supuesto de aparición del rodado y en el acto de inscripción registral definitiva del vehículo recuperado se abonará el 70% restante.

Inc. 68.  Los instrumentos de cualquier naturaleza que tengan por origen contratos de garantía librada por entidades bancarias sobre contratos de locaciones de vivienda unifamiliar en el ámbito de la Ciudad Autónoma de Buenos Aires.

Inc. 69.  Las actas, actos, instrumentos o acuerdos relacionados y en el marco de la mediación previa obligatoria a todo proceso judicial establecido por la Ley Nacional N° 26.589.

Inc. 70.  Los actos, contratos y operaciones emergentes, correspondiente a la compra de vehículos afectados al sistema de transporte mediante el denominado “Taxi Accesible Ley N° 5.648”. La presente exención solo tendrá efecto con respecto a las primeras 200 licencias otorgadas a tal fin.

2. Exenciones. Provincia de Córdoba

A continuación, transcribiremos los artículos relativos a exenciones contenidos en el Código Fiscal de la Provincia de Córdoba (Ley N° 6.006, T.O. 2015, actualizado al 2017).

Exenciones.

Artículo 12º.- Las exenciones se regirán por las siguientes normas, salvo disposición en contrario de este Código o de Leyes Especiales:

  1. Las exenciones objetivas rigen de pleno derecho y en

beneficio de aquellas personas o entidades a quienes la ley atribuye el hecho imponible;

  • Las exenciones subjetivas sólo obran de pleno dere-

cho en los casos taxativamente establecidos por la ley a partir de su fecha de vigencia;

  • Las exenciones subjetivas que no obren por el minis-terio de la ley serán declaradas sólo a petición del interesado.

Probado el derecho, la exención solicitada podrá ser declarada o reconocida por la Dirección desde el momento que ésta hubiera correspondido, en la forma y condiciones que el organismo establezca;

  • Las exenciones subjetivas podrán ser otorgadas por tiempo determinado y regirán hasta la expiración del término, aunque la norma que las contemple fuese antes abrogada o derogada. Podrán ser renovadas, a petición de los beneficiarios, por igual plazo, si la norma subsistiese;
  • Las exenciones se extinguen:
    • Por la abrogación o derogación de la norma que las establece, salvo que fueran temporales; 2) Por la expiración del término otorgado; 3) Por el fin de la existencia de las personas o entidades exentas;
  • Las exenciones caducan:
    • Por la desaparición de las circunstancias que las legitiman;
    • Por la caducidad del término otorgado para solicitar su renovación, cuando fueren temporales; 3) Por la comisión de defraudación fiscal por quien la goce.

En los supuestos contemplados por los apartados 1) y 3) de este inciso, se requiere una resolución emanada de autoridad competente que declare la caducidad, retrotrayéndose sus efectos al momento que desaparecieron las circunstancias que legitimaban la exención o al momento que comenzó la defraudación declarada por resolución firme.

La Dirección podrá exigir el cumplimiento de los deberes formales a los sujetos exentos por este Código o a quienes se atribuya el hecho imponible, en caso de exenciones objetivas.

El pedido de renovación de una exención subjetiva temporal deberá efectuarse dentro de los noventa (90) días anteriores del señalado para la expiración del término.

Vencido dicho plazo y habiendo operado la caducidad de la exención en los términos del apartado 2) del inciso f) del presente artículo, la nueva solicitud de exención tramitada por el contribuyente y/o responsable será reconocida por la Dirección desde el momento de la solicitud, una vez probado el derecho.

La Dirección General de Rentas podrá dar continuidad a las exenciones temporales en aquellos pedidos de renovación en los cuales por el procedimiento y los requisitos exigidos se dificulta el cumplimiento del plazo previsto precedentemente.

Asimismo, corresponderá igual tratamiento para los casos en que por la finalidad de las exenciones o la categoría de los sujetos beneficiados, se amerite la continuidad de la exención.

Para los tributos que establezca la Provincia de Córdoba, las exenciones objetivas y subjetivas son las que prevea este Código o las Leyes Tributarias Especiales dictadas por la misma, no resultando de aplicación otras exenciones que fueran establecidas por normas de carácter nacional, otros fiscos provinciales y/o municipales.

Artículo 13º.- Las exenciones subjetivas previstas en este Código que rigen de pleno derecho, conforme lo establecido en el inciso b) del artículo anterior son las dispuestas en:

  1. El Artículo 169 y los incisos 6), 10) y 13) del Artículo 170, en los casos previstos por el segundo párrafo

del artículo 171;

  • Del Artículo 214, inciso 1) -primer párrafo-, inciso 2), inciso 3) -únicamente para la Iglesia Católica-, e incisos 4), 8), 9), 19), 20), 21) y 22);
  • Del Artículo 257, inciso 1) -primer párrafo-, inciso 2) -únicamente para la Iglesia Católica- e incisos 5), 7), 8), 13), 14) y 16);
  • Del Artículo 274, inciso 1) -primer párrafo-, inciso 3) -únicamente para los automotores y acoplados de propiedad de Cuerpos de Bomberos Voluntarios-, e incisos 5), 6), 8), 9), 10) -únicamente para la Iglesia Católica- y 11);
  • Del Artículo 280 nonies, inciso 1) -primer párrafo-;
  • Del Artículo 303, inciso 1) -primer párrafo-, e incisos 2), 3), 4), 5), 6), 9) y 10). La exención rige a partir de la fecha de vigencia de la norma o desde que el contribuyente se encuentre encuadrado en la misma, salvo disposición en contrario de este Código Tributario.

Las exenciones subjetivas establecidas por leyes especiales regirán de pleno derecho en los casos que así lo establezca el Poder Ejecutivo Provincial[4].

Exenciones. Carácter. Trámite.

Artículo 14º.- Las resoluciones de la Dirección que resuelvan pedidos de exención tendrán carácter declarativo y efecto al día que se efectuó la solicitud, salvo disposición en contrario.

Los pedidos de exención y renovación formulados por los contribuyentes o responsables deberán efectuarse por escrito acompañando las pruebas en que funden su derecho. La Dirección deberá resolver la solicitud dentro de los ciento ochenta (180) días de formulada. Vencido este plazo sin que medie resolución, el contribuyente o responsable podrá considerarla denegada e interponer los recursos previstos en el Artículo 127 de este Código.

El Poder Ejecutivo podrá establecer otro trámite complementario o en sustitución del establecido en el presente artículo a los efectos de declarar exenciones.

Artículo 15º.- Facúltase al Poder Ejecutivo a establecer procedimientos tendientes a incentivar y promover el adecuado cumplimiento de las obligaciones tributarias por parte de contribuyentes y/o responsables y la colaboración directa o indirecta del público en general, para lograr el cumplimiento de los deberes formales a cargo de los distintos responsables en materia tributaria.

Facúltase al Secretario de Ingresos Públicos a designar -o dar de baja, en su caso- agentes de información respecto de los tributos legislados por este Código en las formas, plazos y condiciones que el mismo establezca.

Título III, Capítulo IV, arts. 257 y 258, relativas a Impuesto de Sellos.

Exenciones. Enumeración.

Artículo 257º.- Están exentos del pago del impuesto establecido en este Título:

  1. El Estado Nacional, los Estados Provinciales y las Municipalidades, sus dependencias y reparticiones autárquicas o descentralizadas y las Comunas constituidas conforme a la Ley Nº 8102. No se encuentran comprendidas en esta exención las reparticiones autárquicas, los entes descentralizados y las empresas de los Estados mencionados, cuando realicen operaciones comerciales, industriales, bancarias o de prestación de servicios a terceros a título oneroso;
  2. La Iglesia Católica, las fundaciones, las asociaciones civiles, las simples asociaciones y las entidades religiosas que de acuerdo a sus estatutos o documentos de constitución no persigan fines de lucro, los colegios o consejos profesionales y las asociaciones sindicales con personería gremial, cualquiera fuese su grado, reguladas por la Ley de Asociaciones Sindicales. No quedan comprendidas en esta exención las asociaciones mutualistas.
  3. Los servicios de radiodifusión y televisión, reglados por la Ley Nacional Nº 22.285 o la norma que la sustituya en el futuro.

Esta exención no comprende los servicios de radio y televisión por cable u otro sistema que implique el pago por la prestación del servicio por parte del usuario;

  • Las cooperativas de vivienda constituidas con arreglo a la Ley Nacional Nº 20337 y sus modificatorias, inscriptas en el Registro Nacional de Cooperativas y los actos por los que se constituyan dichas entidades;
  • Los partidos políticos reconocidos legalmente;
  • Las sociedades o empresas que se encuentren en concurso, quiebra o sus titulares hubieren abandonado la explotación empresarial ostensiblemente y con riesgo para la continuidad de la empresa, exclusivamente en aquellos casos en que el desarrollo de la misma actividad sea continuada por los trabajadores. Dicho beneficio resultará de aplicación cualquiera sea la modalidad de gestión asumida por la agrupación de trabajadores. Cuando la actividad sea realizada con la participación de capitales públicos o privados, ajenos a los trabajadores, la exención se proporcionará al porcentaje de participación de éstos últimos. La presente exención resultará de aplicación por el término de tres (3) años o por el lapso de tiempo que el ejercicio de la actividad sea desarrollada por los trabajadores, cuando este último plazo fuera menor, contado desde la fecha en que estos asuman efectivamente la explotación de la citada actividad;
  • La Lotería de Córdoba Sociedad del Estado;
  • La Agencia Córdoba Deportes Sociedad de Economía Mixta, la Agencia Córdoba Turismo Sociedad de Economía Mixta, la Agencia Procórdoba Sociedad de Economía Mixta, la Agencia Córdoba de Inversión y Financiamiento (ACIF) Sociedad de Economía Mixta, la Agencia Córdoba Cultura Sociedad del Estado, la Terminal de Ómnibus Córdoba Sociedad del Estado, la Agencia Córdoba Joven, la Agencia Córdoba Innovar y Emprender Sociedad de Economía Mixta y similares que se constituyan en el futuro, incluidas sus

dependencias;

  • El Programa de las Naciones Unidas para el Desarrollo (PNUD), en el proceso y ejecución de sus proyectos

o programas;

  1. La Corporación Financiera Internacional (CFI);
  2. Asesores de Córdoba S.A. (ASECOR);
  3. Las obras sociales creadas por el Estado;
  4. Las universidades nacionales o provinciales estatales;
  5. La sociedad Parque Industrial Piloto San Francisco S.A.;15) Las cajas y organismos de previsión creadas por el Estado y sus cajas complementarias, y

16) El Centro de Excelencia en Productos y Procesos Córdoba (CEPROCOR).

    Modificado por Ley 10.411

Exenciones Objetivas. Enumeración

Artículo 258º.- En los casos que se expresan a continuación quedarán exentos del Impuesto de Sellos los siguientes actos, contratos y operaciones:

  1. Los instrumentos correspondientes a créditos otorgados por Bancos a instituciones oficiales en virtud de

planes de fomento;

  • Las fianzas y demás instrumentos que los empleados y funcionarios públicos, personal contratado por el Estado Provincial y Municipalidades y entidades autárquicas otorguen por razón de sus cargos;
  • Las inhibiciones voluntarias cuando sean refuerzos de hipotecas, los instrumentos y/o documentos otorgados a favor del Estado, que tengan por objeto documentar o afianzar obligaciones de carácter fiscal o previsional;
  • Las hipotecas constituidas en garantía de todo o parte del precio de adquisición del inmueble gravado, sus prórrogas y ampliaciones;
  • Los recibos, cartas de pago y toda otra constancia que exterioricen la recepción de una suma de dinero;
  • Los recibos que exterioricen la recepción de pagarés;
  • Los avales o fianzas de terceros para garantizar operaciones de entidades de bien público;
  • Las pólizas de reaseguros referentes a pólizas que hayan pagado impuesto;
  • Los instrumentos públicos otorgados a favor de los gobiernos nacional, provincial y municipales por los inmuebles adquiridos por cualquier título y que no hayan sido inscriptos en el Registro General;
  • Las cuentas o facturas con o sin especificación de precios y conforme del deudor, el título valor denominado “Factura de Crédito” o el que los sustituya y el Recibo-Factura establecidos por la Ley Nº 24.760 y normas complementarias, los vales que no consignen la obligación de pagar sumas de dinero y la simple constancia de remisión o entrega de mercaderías, consigne o no valores.

 Las notas de crédito y de débito, las notas de pedido de mercaderías y las boletas que expidan los comerciantes como consecuencia de sus ventas al contado.

 Quedan excluidas de la exención prevista en el presente inciso las facturas y/o liquidaciones y/o documentos equivalentes que, bajo cualquier condición y/o circunstancias, se emitan y/o entreguen en operaciones de comercialización de granos (cereales, oleaginosas y legumbres) no destinados a la siembra;

  1. Las divisiones y subdivisiones de hipotecas, sustitución del inmueble hipotecado, refuerzo de garantías hipotecarias y las modificaciones en las formas de pago de capital o capital y/o intereses, siempre que no se modifique el plazo establecido originariamente para la extinción total del monto, aún cuando se varíen los plazos de pagos parciales convenidos;
  2. Los depósitos y extracciones de Cajas de Ahorro, Cuentas Especiales de Ahorro, depósitos a plazo fijo y depósitos y extracciones de cuentas corrientes que generen intereses realizados en entidades financieras y de ahorro y préstamos para la vivienda reguladas por las leyes respectivas;
  3. Los cheques;
  4. Las letras de cambio y órdenes de pago libradas sobre Instituciones Financieras regidas por la Ley Nº 21.526 y las Cooperativas de Crédito;
  5. Los actos, contratos o documentos referentes a la constitución, otorgamiento, renovación, prórroga, cesión, inscripción o cancelación de operaciones vinculadas con planes de vivienda, u operatorias específicas que se instrumenten con el objeto de la financiación, adquisición o construcción de la vivienda única familiar de interés social, que desarrollen las instituciones oficiales, nacionales, provinciales o municipales. El Poder Ejecutivo podrá reglamentar la presente exención;
  6. Los instrumentos o actos vinculados con la constitución, modificación, regularización, transformación, fusión, escisión, prórroga y reconducción de sociedades, agrupaciones de colaboración y uniones transitorias u otros Contratos Asociativos previstos en el Código Civil y Comercial de la Nación, como así también aquellos por los cuales se dispongan aumentos o reducciones de capital y/o participaciones en su caso, amortización y adquisición de las propias cuotas o acciones por la sociedad, y la cesión de partes de interés, cuotas o acciones;
  7. Los pagarés librados como garantía por los oferentes de licitaciones públicas;
  8. Todas las operaciones, instrumentos y toda otra documentación relacionada o vinculada con el comercio exterior y sus correspondientes prefinanciaciones y/o financiación, así como las cesiones que de sus contratos realicen los exportadores entre sí;
  9. Los actos e instrumentos otorgados con motivo de operaciones de cambio que se realicen a través de bancos o entidades autorizados a operar en cambio por el Banco Central de la República Argentina;
  10. La emisión y percepción de acciones liberadas provenientes de la capitalización del saldo de actualización contable establecido por la Ley N° 19.742 o provenientes de ajustes legales en los estados contables, así como las modificaciones de contratos sociales cualquiera sea la forma de la Sociedad- y de los estatutos, en la medida en que estén determinados por tales causas. Igual exención se aplicará en la capitalización o distribución de acciones recibidas de otras sociedades con motivo de la actualización que hubieran efectuado estas últimas;
  11. Todos los actos y contratos vinculados con la operatoria de Tarjetas de Crédito o de Compras, con excepción de las liquidaciones periódicas que las entidades emisoras produzcan conforme a la utilización que cada usuario de las mismas hubiere efectuado;
  12. Las fianzas, avales, prendas, hipotecas, letras hipotecarias y cualquier otro acto, documento, contrato y/u operación, cuando se pruebe que han sido celebrados para garantizar obligaciones formalizadas a través de contratos de mutuo o pagaré, operaciones monetarias realizadas por entidades financieras regidas por la Ley Nacional Nº 21.526 y/o sus instrumentos de refinanciaciones que hayan pagado el impuesto o que se encontraran exentos del mismo, en todos los casos. Cuando el impuesto correspondiente al acto, documento, contrato y/u operación por el cual resulte necesario otorgarse garantías deba ser pagado con posterioridad al momento de formalizarse dicho otorgamiento, la exención queda condicionada al pago de la obligación garantizada;
  13. Las obligaciones de dar sumas de dinero que surjan de cláusulas del mismo instrumento por el cual se hubiere tributado el impuesto en función de la naturaleza del acto principal;
  14. Todos los actos y contratos vinculados con la instrumentación de las operaciones de capitalización, de acumulación de fondos, de formación de capital y de ahorro para fines determinados, con excepción del instrumento por el cual el adherente manifiesta su voluntad de incorporarse el sistema;
  15. Las fianzas, avales y demás garantías personales, cuando sean otorgadas para garantizar contratos de locación o sublocación de bienes inmuebles y que se formalicen en un solo acto;
  16. Las operaciones de crédito pignoraticio que efectuaren las instituciones oficiales de la Provincia;
  17. Los actos, contratos u operaciones instrumentados relacionados con la emisión, suscripción, colocación o transferencia de las obligaciones negociables establecidas por la Ley N°23.962. Esta exención alcanza además a todo tipo de garantías personales o reales, constituidas a favor de los inversores o de terceros que garanticen la emisión, sean anteriores, simultáneas o posteriores a la misma.

Asimismo, estarán exentos del Impuesto de Sellos los aumentos de capital que correspondan por las emisiones de acciones a entregar por conversión de las obligaciones a que alude el párrafo precedente;

  • Los instrumentos, actos y operaciones de cualquier naturaleza, incluyendo entregas y recepciones de dinero, vinculados y/o necesarios para posibilitar incrementos de capital social, emisión de títulos valores representativos de deudas de sus emisoras y cualesquiera otros títulos valores destinados a la oferta pública en los términos de la Ley N° 17.811, por parte de sociedades debidamente autorizadas por la Comisión Nacional de Valores a hacer oferta pública de dichos títulos valores. Esta excepción ampara los instrumentos, actos, contratos, operaciones y garantías vinculados con los incrementos de capital social y/o las emisiones mencionadas precedentemente, sean aquéllos anteriores, simultáneos, posteriores o renovaciones de estos últimos hechos, con la condición prevista en el presente inciso, como así también los actos y/o instrumentos relacionados con la negociación de acciones y demás títulos valores debidamente autorizados para su oferta pública

por la Comisión Nacional de Valores y las garantías que se originen. Los hechos imponibles calificados originalmente de exentos de acuerdo con el párrafo precedente, como consecuencia de su vinculación con futuras emisiones de títulos valores comprendidos en el mismo, estarán gravados con el impuesto si en un plazo de noventa (90) días corridos no se solicita autorización por la oferta pública de dichos títulos valores y/o si la colocación de los mismos no se realiza en un plazo de ciento ochenta (180) días corridos a partir de ser concedida la autorización solicitada;

  • Los actos, contratos y operaciones que se correspondan con el ejercicio por parte del Poder Ejecutivo de las facultades que le confiere el Artículo 3º de la Ley Provincial Nº 7.850, en el ámbito del Sector Eléctrico de la Provincia y, a partir del inicio del ejercicio fiscal 1997, de las actividades relativas al Servicio

de Agua Potable;

  • Los actos, contratos u operaciones instrumentados relacionados con la emisión, suscripción, colocación o transferencia de Certificados de Depósito y Warrants establecidos por la Ley Nacional Nº 9.643;
  • Los instrumentos, actos, contratos y operaciones de cualquier naturaleza y actos conexos, relacionados o vinculados con la emisión, suscripción, colocación, cesión caución o transmisión de cédulas hipotecarias que realicen las entidades comprendidas en la Ley Nº 21.526 y sus modificatorias. Esta exención alcanza a todo tipo de garantías personales o reales que se constituyan vinculadas con tales títulos;
  • Los actos, contratos y operaciones que realicen las instituciones financieras comprendidas en la Ley Nº 21.526 y las constituidas en el extranjero, instrumentados o no, con motivo del otorgamiento, renovación, cancelación y refinanciación de créditos y préstamos destinados al financiamiento de actividades empresarias inherentes a los sectores agropecuario, industrial, minero y de la construcción, incluyendo las garantías que se constituyan;
  • Los actos, contratos y operaciones que realicen las entidades aseguradoras debidamente autorizadas, instrumentados o no, con motivo de la contratación, renovación y cumplimiento de contratos de seguros que cubran riesgos inherentes a actividades empresarias de los sectores agropecuario, industrial, minero y de la construcción;
  • Los contratos de suministro y/o provisión de energía eléctrica;
  • Los contratos de suministro y/o provisión de combustible y gas para la generación de energía eléctrica;
  • Los actos, contratos u operaciones instrumentados relacionados con la emisión, suscripción, colocación o transferencia de Debentures;
  • Los contratos de transferencia de bosques, minas y canteras;
  • Los actos, contratos y operaciones que se instrumenten con motivo de la obtención, renovación, refinanciación y/o cancelación de créditos de cualquier naturaleza, y sus garantías por parte del Superior Gobierno de la Provincia;
  • Las transacciones en el caso de juicios laborales;
  • Los instrumentos y/o formularios utilizados para respaldar retiros de granos (cereales, oleaginosas y legumbres) por parte del depositante;
  • Las pólizas de renta vitalicia previsional, establecidas por la Ley Nº 24.241 y normas complementarias;
  • Los actos, contratos y operaciones concernientes al otorgamiento por parte del Superior Gobierno de la Provincia de la concesión de la Zona Franca Córdoba, conforme las disposiciones de la Ley N° 24.331. La presente exención comprende a los hechos imponibles por actos gravados en los instrumentos celebrados con el concedente y en los que se suscriban entre el concesionario y los usuarios de la Zona Franca en el marco de su operatoria;
  • Los actos, contratos y/u operaciones que instrumenten operatorias de créditos con transmisión de dominio fiduciario -Titulización de Hipoteca- según el Código Civil y Comercial de la Nación;
  • El Contrato de fideicomiso financiero, celebrado entre el Banco de la Provincia de Córdoba y Córdoba Bursátil S.A. La presente exención comprende a los actos e instrumentos que con motivo del contrato sean suscriptos entre el fiduciante y fiduciario;
  • Los actos, contratos y operaciones relacionadas con la emisión, entrega, colocación, transferencia y

cancelación de los TIT.A.M. (Título de Apoyo Municipal);

  • Los contratos de mutuo, sus refinanciaciones y garantías, que celebren las entidades financieras comprendidas en la Ley Nº 21.526 y modificatorias,

con motivo de préstamos destinados al financiamiento de actividades empresarias desarrolladas en la Provincia por contribuyentes del sector comercial y/o de servicios;

La disposición precedente resultará de aplicación exclusivamente para los contratos que se realicen con aquellos sujetos cuya sumatoria de bases imponibles en el Impuesto sobre los Ingresos Brutos, en el ejercicio fiscal inmediato anterior al de la celebración de los mismos, para la totalidad de las jurisdicciones en que desarrolle sus actividades, no supere la suma de cuatrocientos ochenta mil pesos ($ 480.000.-);

  • Los contratos de fideicomisos constituidos de acuerdo a las disposiciones establecidas por el Código Civil y Comercial de la Nación, en relación exclusivamente a la transmisión de los bienes y/o deudas fideicomitidas;
  • Los instrumentos y actos vinculados con la disolución de la sociedad conyugal.
  • Los contratos o documentos referentes a la constitución, renovación, prórroga, cesión o disolución de la relación laboral en los términos de la Ley de Contrato de Trabajo Nº 20.744 y sus modificatorias y/o complementarias;
  • Los actos que instrumenten derechos de garantía otorgados a favor de Sociedades de Garantía Recíproca en el marco de lo establecido en el Artículo 71

de la Ley Nacional Nº 24.467;

  • Los Convenios de Recaudación Bancaria celebrados entre la Provincia de Córdoba y las entidades financieras regidas por la Ley Nacional Nº 21.526 por los cuales las referidas entidades se comprometen a atender y realizar -en nombre y representación de la Provincia- el Servicio de Cobranza de Tributos Provinciales mediante transferencia electrónica. Asimismo, quedan comprendidos en el beneficio todos los actos, contratos y operaciones que realice la Comisión Arbitral y Plenaria del Convenio Multilateral del 18/08/77, con el objetivo de instrumentar el citado servicio con todo tipo de entidades recaudadoras. El beneficio previsto en el presente inciso comprende las modificaciones y renovaciones que pudieran generarse.
  • Los contratos de locación de bienes inmuebles urbanos no destinados o afectados directa o indirectamente a actividades económicas, en tanto el importe del gravamen no supere el monto que a tal efecto establezca la Ley Impositiva Anual;
  • Las órdenes de compras y/o de servicios emitidas por el Estado Nacional, los Estados Provinciales y las municipalidades y/o comunas, las reparticiones autárquicas, entes descentralizados y las empresas de los Estados mencionados, con prescindencia de los destinatarios, hasta el límite que a tal efecto establezca la Ley Impositiva Anual;
  • Los actos, contratos y/o instrumentos celebrados por las municipalidades y/o comunas de la Provincia de Córdoba, sus dependencias y/o reparticiones autárquicas o descentralizadas y/o entes públicos y/o Sociedades del Estado para la contratación y/o concesión a terceros operadores del servicio público de higiene urbana, incluidos recolección, transporte, transferencia, tratamiento y/o disposición final de los residuos sólidos urbanos. El citado beneficio resulta de aplicación exclusivamente para los instrumentos que fueren celebrados por los referidos concedentes y/o comitentes, y
  • Los actos, contratos y/o instrumentos celebrados por la Provincia de Córdoba, sus dependencias y reparticiones autárquicas, descentralizadas, entes públicos, agencias y Sociedades del Estado Provincial para la construcción, mantenimiento, conservación, modificación y/o mejoramiento de obras públicas en la Provincia de Córdoba en el marco de Ley Nº 8614, sus modificatorias y demás normas reglamentarias o complementarias. El citado beneficio resulta de aplicación exclusivamente para los instrumentos cuyo costo de ejecución se encuentre a cargo de la Provincia y que fueren celebrados por el concedente o comitente. Cuando la obra sea realizada con recursos presupuestarios y/o financiamientos propios del Estado Provincial y ajenos al mismo, el beneficio se aplicará sobre la proporción del monto a cargo de la Provincia de Córdoba.

El Poder Ejecutivo Provincial establecerá los límites y porcentajes del beneficio previsto en el presente inciso y, además, los requisitos y condiciones para su instrumentación.

IX. Reflexiones finales

Como habrá podido apreciar el lector, la elaboración del presente trabajo ha sido simplemente un puntapié para acercarnos a algunas nociones elementales del derecho tributario que rigen en materia de Impuesto de Sellos, y reforzar la idea de que es necesario tener un profundo conocimiento de la material civil y comercial para poder resolver los interrogantes que nos surgen en materia tributaria.

Asimismo, siendo los autores oriundos de distintas jurisdicciones, ha servido para que ambos “salieran” del ámbito local que les resulta de interés en la práctica diaria y visualizaran las previsiones contenidas en la legislación de otra jurisdicción, teniendo una primera aproximación sobre las similitudes y diferencias entre cada legislación. Al respecto, nos complace destacar que la existencia de agentes recaudadores de todas las jurisdicciones del país, en el ámbito del Registro Automotor, permite, dentro de un régimen nacional con gran sesgo unitario, reforzar el espíritu federal contenido en la Constitución Nacional.

Reiteramos, este trabajo es solamente un punto de partida que esperamos poder ampliar en futuras investigaciones, aprovechando siempre el marco que nos brinda el ámbito del Registro Automotor para intercambiar información y reflexiones sobre la experiencia entre integrantes de distintos puntos del país, poniendo en valor de este modo la gestión del encargado de Registro Automotor a lo largo y ancho de la República Argentina.

Bibliografía

Soler, Osvaldo H. El Impuesto de Sellos en todas las jurisdicciones de la República Argentina. 2da edición actualizada y ampliada. Buenos Aires, La Ley, 2011.


[1] -Recordamos que se entiende por ley en sentido formal a aquella que emana del órgano donde reside la voluntad popular, esto es, el Congreso de la Nación en el ámbito nacional, la legislatura en el ámbito provincial y el Concejo Deliberante en el ámbito municipal.

[2] – Por ejemplo, en este inciso, el intérprete debe definir qué se entiende por “título valor”, para lo cual debe acudir a otras ramas del derecho, sin que el principio de autonomía del derecho tributario implique tomar al derecho tributario como un compartimento estanco sin relación con el derecho civil y comercial.

[3] – Actual art. 24 de la Ley Tarifaria N° 5.282 del 27/12/2017, que se refiere a las alícuotas aplicables en el Impuesto de Patentes sobre vehículos. A continuación, transcribimos el contenido de cada inciso. Inciso c: camiones destinados al servicio de carga. Inciso d: Camiones, camionetas, pick-up, acoplados y semirremolques. Inciso e: Máquinas agrícolas, viales o industriales, a los fines de la Ley Nacional N° 24.673, los siguientes bienes autopropulsados: tractores, cosechadoras, pulverizadoras, sembradoras, fumigadoras, enfardadoras, rotoenfardadoras, pavimentadoras y, aplanadoras, palas mecánicas, grúas, excavadoras, carretones, motoniveladoras, cargadoras, mototraillas, máquinas compactadoras, máquinas para tratamiento de suelos, autoelevadoras y cuatriciclos con dispositivo de enganche.  

[4] – Dejamos para un posterior trabajo la búsqueda de todos esos artículos a los cuales remite la norma.

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