Taxes Purchase Of Properties - Full Text Of The Norm

Original Language Title: IMPUESTOS COMPRAVENTA DE INMUEBLES - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos

Decree 2291/94

Amend Decree No. 114/93.

Bs. As., 23/12/94

VISTO Act No. 18.524 on seal tax, ordinance in 1986 and amendments, Act No. 24,073 and Decree No. 114 of 29 January 1993 and


That Decree No. 114 of 29 January 1993 repealed the seal tax, keeping it only for public deeds of sale of property or any other contract by which the domain of property is transferred.

That the decree declares exempt public deeds of sale of properties with characteristics of common or economic housing intended for permanent family housing of social interest.

That to affirm the right to access to decent housing, it is necessary to increase the real estate offer.

That for this purpose it is inescapable of developing the construction industry and eliminating tax hindrances that hinder sustained development of real estate investment.

That the present decree is issued in the use of the powers conferred on the NATIONAL EXECUTIVE POWER, by Article 34 of Act No. 24.073.




Article 1 - Replace paragraph 3 of Article 2 of Decree No. 114/93, with the following: "Public deeds for the sale of property for housing shall be exempt from taxation. They are included in the exemption, those in which "the transaction is carried out in order to locate the property for housing".

"The present exemption also includes the sale of land for which the construction of housing is intended."

Art. 2o - Taking into account the necessary homogeneity of the tax regime in the matter and the FEDERAL COVENANT FOR EMPLEMENT, PRODUCTION and GROWING, the Provinces and the MUNICIPALITY OF THE CIUDAD OF GOOD AIRES are invited to adapt their legislation to the principles of this decree.

Art. 3o - Contact, post, give to the National Directorate of the Official Register and archvese. - MENEM - Domingo F. Cavallo.