The fiscal consensus that was signed by the governors of 23 provinces of the country - except the head of government of the Autonomous City of Buenos Aires - enables provincial governments to implement new taxes, including inheritance. Según el texto oficial, se faculta durante todo 2022 la posibilidad de legislar sobre un impuesto a todo aumento de riqueza obtenido a título gratuito como consecuencia de una transmisión de bienes (herencias, donaciones o anticipos de herencia).
So far, that tax only exists in the province of Buenos Aires, where it has been in force since 2011.It was also applied in the province of Entre Ríos, but after some years it was eliminated.However, with the signing of the fiscal consensus and the possibility that more provinces apply it, several people and families began to look for ways to anticipate this situation.
According to the opinion of notaries, lawyers and taxes, since the news of the inheritance tax was known as one of the points included in the fiscal consensus, the consultations of clients who want to make an “orderly” transmission of their assets in their assets were multipliedlife and avoid higher costs to their relatives, anticipating the possible arrival of the new tax.
"There are counterreloj consultations before the end of the year.There are donations consultations and many were launched, although they then require several weeks of preparation.And also for inheritance and hereditary rights sessions.Of a widowed mother to her children, for example. Los derechos hereditarios también se pueden ceder a terceros. Todos buscan que un posible impuesto a la herencia no impacte tanto”, aseguró el escribano Ricardo Blanco Lara.
"People today have a lot of information about these issues.And people of a certain age begin to think about how to order their heritage.There are different ways and that depends on the style of each family. Muchos prefieren donar en vida y reservarse el usufructo y de esta forma evitar gastos futuros a sus hijos.The donor is generally the one who pays expenses.While other people trust that their children will resolve the inheritance later, ”added Blanco Lara.
In the province of Buenos Aires, the only district in the country where this tax exists (it is called the Free Transmission Tax), it is paid in the case of free transmissions that exceed the amount of $ 1.344.000, in the event that the transfer is of parents, children or spouses.While if it's other kinships, it is charged from 322.800 pesos.
The aliquots range from 1.6% for inheritances less than $ 616.137, with a stop of up to 6.4% for inheritance of $ 78 million onwards.According to Buenos Aires legislation, the tax must be paid independently of the physical location of the goods.The assets declared as “family asset” are only exempt from payment (as long as they are maintained under that qualification for five years or more).
“This generated a lot of stir and everyone is seeing what it does. También quienes están en la provincia de Buenos Aires donde si bien el impuesto ya está, hay un temor de que aumente la alícuota, por eso se está analizando si adelantar la transferencia de bienes”, contó a Infobae el tributarista Sebastián Domínguez, socio de SDC Asesores Tributarios.
"The fiscal consensus did not establish a limit for the tax.In other countries, the aliquots are higher, but here it would be madness because there is already the personal property tax, which was paid every year.I don't think I can go from 30% due to confiscation.There are a history of which more than a third would be confiscatory, ”added Domínguez.
Para el tributarista Mariano Echegaray Ferrer es difícil anticiparse a la medida cuando aun no se conoce la letra chica, los detalles de cómo ni cuándo se aplicará. Especializado en temas rurales, advirtió que la explotación de inmuebles rurales siempre es un tema que está sobre la mesa del ordenamiento patrimonial.
A key issue for this tax, as well as for personal goods or the so -called real estate tax, is the fiscal valuation of the properties according to each district.Some provinces have very late values and others were updating from 2018 onwards.
“We knew that in 2022 there was going to be more fiscal pressure and that the government would try to replicate the tax on the great fortunes.That was the stage.The key is the basis for calculating the tax, which is the fiscal value of the properties. En el primer pacto fiscal, en 2017, se determinó que se iba a crear un organismo federal de valuación de inmuebles pero nunca se llevó adelante.Now, the new fiscal consensus reactive that idea, ”said Echegaray Ferrer.
An increase in fiscal valuations directly impacts personal property, real estate tax and a possible inheritance tax."In 2018 and 2019 some provinces made an important adjustment in the tax bases because the change in personal property came, which was going to go down, and had to compensate for the collection," he recalled.
Donation of goods
Until 2020, the possibility of donating a property, a usual practice of parents to children, was very limited by the modifications that had been applied in the Civil and Commercial Code since 2015.That had caused donated properties to remain in a “observable” legal situation, since they could then be claimed by heirs in the framework of a succession, and lost their commercial value or ceased to be suitable to be taken as a bank guarantee.
However, at the end of 2020, three articles of the Civil Code were modified through a law that specifically referred to the donation regime.The great change is that donations of real estate from parents to children or third parties are no longer legally observable and have no obstacles to be sold or used as bank guarantees.Another benefit is that making a donation in life is less expensive than successions.
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