The A.F.I.P. issued the decision No. 67/2010 establishing the VIR where (Real Value of Reference) and has to be considered as a determinant for establishing the tax base of stamp tax on transfers of property for consideration on property located in the city of Buenos Aires and part of Greater Buenos Aires.
The Real Value of Reference should be aligned with market values relevant to each area and neighborhood, is a value calculated by technicians of the public body.
Thus, since 1 March 2010 should consult the lawyer acting, entering the page of AGIP, the VIR Property to be transferred. In the event that the V.I.R. proves higher than the price of the transaction, the clerk acting as withholding agent shall calculate the stamp tax on that value.
Moreover, from April 2010 should consult the clerks VIR including for the transfer free of charge, on property located in the City of Buenos Aires, since this value is computed on the attorney fee and the contribution of attorney.
The resolution also mentions the factors taken into account the AGIP to set the reference property value and the ability to make claims about the amount, which only can be done by the property owner or taxpayer of the tax stamps and can not take more than seven days to issue.
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