The agreement aims to promote the “exchange of information of a tax nature on taxpayers” from the different jurisdictions in order to optimize “management capacities and enhance tax compliance by taxpayers at the national, provincial and municipal levels, within the framework of the current fiscal federalism “.
Regarding the stamp tax, maximum rates of 3.5% were set for the transfer of real estate; 3% to automotive; and 2% to the remaining acts, contracts and operations reached by this tax.
However, are not subject to maximum rate “acts, contracts and operations related to lottery activities and games of chance “.
In this sense, it was established that in the course of this year, the provinces and the city of Buenos Aires must legislate on a tax “on any increase in wealth obtained free of charge as a result of a transmission or act of that nature.”
In the framework of the new Fiscal Consensus, the provinces are urged to desist from initiating legal actions, as well as to suspend those already initiated for one year.
The tax agreement was signed by the governors of Buenos Aires, Axel Kicillof; Catamarca, Ral Jalil; Chaco, Jorge Capitanich; Currents, Gustavo Valdes; Formosa, Gildo Insfrán; Jujuy, Gerardo Morales; The Rioja, Ricardo Quintela; Mendoza, Rodolfo Suárez; Missions, Oscar Herrera Ahuad; Neuquén, Omar Gutierrez; Black river, Arabela Racing; Jump, Gustavo Saenz; San Juan, Sergio Uñac; Santa Cruz, Alicia Kirchner; Santa Fe, Omar perotti; and from Santiago del Estero, Gerardo Zamora.
In turn, it was signed by the deputy governor of Córdoba, Manuel Calvo; the vice from Entre Ríos, Maria Laura Stratta; and that of Tierra del Fuego, Monica Urquiza. The only governor who did not sign or adhere to the Fiscal Consensus was the head of the Buenos Aires government, Horacio Rodríguez Larreta.