Those who, being tenants (or borrowers) of the property, have taken charge of the payment of such taxes and carry out the aforementioned activities will also enjoy the benefit. That is why it is expressly provided, as a condition, that said activity is enabled or authorized to function according to the current regulations that regulate it in the jurisdiction.
The waiver of payment is not automatic. Taxpayers must request it based on the procedure and conditions that the Government Administration of Public Revenue (AGIP) regulated, in its Res. 287/21, for whose purposes they must request the exemption of Quotas Nos. 10/21, 11/21 and 12/21 through the application “Fiscal Relief Pandemic COVID-19”, available on the AGIP website, for which they have time until 1/17/22. The registration of the operating address in the Operating Addresses Registry (RDE) is a mandatory requirement.
Likewise, the application will require the following information:
- Real estate entry number.
- Start and end date of the lease or loan agreement, if applicable.
- Name and surname or business name of the tenant or borrower, as appropriate.
- The CUIT of the lessee or borrower, in case of correspondent.
- Activity declared in the Gross Income Tax, according to the “Nomenclator of Economic Activities of the Federal Collection System – NAES”, carried out in the property that is the object of the benefit.
This last aspect is essential because as control is systemic, the activity code of the sworn declaration of Gross Income must coincide with the activities benefited to obtain the exemption.
What if the taxpayer has already paid?
It may happen that the taxpayer has paid any of the benefited quotas or made the annual payment of the obligation. In such cases a tax credit equivalent to the amount entered will be recognized, which will be charged ex officio for the cancellation of the obligations of the same tax and Real Estate Item corresponding to fiscal year 2022. If the annual obligation has been entered, a tax credit equivalent to three twelfths (3/12) of the amount entered will be recognized , being imputed in the same way.
From now on, this dispensation is a relief for this segment of the economy, which, as stated by the Hotel and Gastronomic Business Federation of the Argentine Republic (FEHGRA), is an activity that must be rebuilt due to the great deterioration that it suffered and may continue to suffer. for this persistent pandemic
Source From: Ambito
