Informe Impuesto Inmobiliario Complementario en la Provincia de Buenos Aires

Por DR. EZEQUIEL MALTZ

El impuesto inmobiliario complementario, desde su sanción en la provincia de Buenos Aires, ha generado polémica y cuestionamientos.

Los motivos de su ilegitimidad son varios.

El artículo 169 del Código Fiscal establece: “Los titulares de dominio, los usufructuarios y los poseedores a título de dueño pagarán anualmente por los inmuebles situados en la Provincia el impuesto establecido en el presente Título, que estará conformado por un básico y además -en caso que corresponda- un complementario, de acuerdo a las siguientes disposiciones”.

El básico se paga por cada inmueble y el complementario se liquida con relación a aquellos sujetos que posean más de un inmueble urbano edificado, más de un inmueble urbano baldío y más de un inmueble rural, y más de un inmueble de la planta subdural. La ley habla de cada conjunto de inmuebles atribuibles a un mismo contribuyente, delegando en la ley impositiva el procedimiento para su determinación y las alícuotas.

La base imponible del inmobiliario complementario está constituida por la suma de las bases imponibles del inmobiliario básico de los inmuebles pertenecientes a un mismo conjunto atribuibles a un mismo contribuyente. Cuando sobre un mismo inmueble exista condominio, cousufructo o coposesión a título de dueño, se computará exclusivamente la porción que corresponda a cada uno de ellos.

Podemos decir que el impuesto Inmobiliario Complementario es en realidad un nuevo impuesto y sus características son las siguientes:

1) Es personal, ya que toma en cuenta el patrimonio del contribuyente en la Provincia de Buenos Aires y prescinde del carácter real del impuesto inmobiliario.

2) El hecho imponible -gravar cada conjunto de inmuebles que pertenezca al mismo contribuyente- no coincide con el del impuesto inmobiliario, ya que este último toma cada inmueble con independencia del patrimonio del sujeto incidido.

3) La capacidad contributiva gravada y elegida para determinar la vinculación subjetiva del impuesto está configurada por el conjunto de bienes del sujeto incidido.

Concretamente este impuesto no es real, sino personal, por ende, no puede ser nunca complementario del Impuesto Inmobiliario.

Al ser un nuevo impuesto personal está alcanzado por la prohibición de analogía prevista en la ley de coparticipación federal.

La ley 23548 de coparticipación federal de impuestos establece como obligación asumida por cada provincia al momento de adherir al sistema nacional de coparticipación impositiva no aplicar “…gravámenes locales análogos a los nacionales distribuidos por esta ley”. El objeto de esta obligación se extiende a la abstención de gravar con cualquier tipo de tributo “las materias imponibles sujetas a los impuestos nacionales distribuidos”.

Si se grava en mayor medida dependiendo quien sea el titular del inmueble se desnaturaliza el impuesto inmobiliario y se viola normativa superior (Ley de Coparticipación y Constitución Nacional).

Tal es así que en el año 2018 la Cámara en lo Contencioso Administrativo de Mar del Plata con competencia territorial en los Departamentos Judiciales de Mar del Plata, Dolores, Azul, Necochea y Bahía Blanca, dictó sentencia en la causa “CACCIOLATO MIRTA BEATRIZ C/ A.R.B.A S/ PRETENSION DECLARATIVA DE CERTEZA – OTROS JUICIOS” (17/05/2018) y declaró la inconstitucionalidad del impuesto.

Allí se dijo que: “Con igual criterio, finalmente, juzgo infructuosas las artimañas de la apelante limitadas a la mera reiteración –sin más- de que “…los impuestos sobre la propiedad inmobiliaria…” quedarían excluidos de la limitación que el art. 9 inc. “b” de la ley 23.548 impone a la potestad tributaria de las jurisdicciones locales (v. fs. 116 párr. 3° y 117 in fine), toda vez que, a fin de cuentas y frente a la magra labor recursiva desplegada, ha quedado incólume el desarrollo lógico a partir del cual el sentenciante [i] afirmó que el Impuesto a los Bienes Personales se enrolaría entre aquéllos en relación a los cuales el art. 9 inc. “b” de la ley 23.548 veda a las jurisdicciones locales establecer tributos análogos, [ii] advirtió asimismo que la creación del Impuesto Inmobiliario Complementario implicó la institución de un nuevo tributo local que, además, resultaría “un calco” en sus aspectos estructurales de aquél de orden nacional y [iii] consecuentemente, convalidar a partir de la mentada salvedad que hace el art. 9 inc. “b” de la citada Ley de Coparticipación Federal (v. párr. 3°) la creación de un tributo análogo al Impuesto a los Bienes Personales bajo el ropaje de un impuesto “inmobiliario”, implicaría no menos que burlar el espíritu de la mentada legislación Federal (v. supra, punto “II.1.4.”, último párrafo; cfr. fs. 108vta., punto “3.”).

Vías de impugnación contra el Impuesto Inconstitucional:

La vía para poder discutir este tributo es iniciar una acción declarativa de certeza en el fuero contencioso provincial para intentar frenar su cobro, y en su caso ser excluido hacia el futuro del impuesto inmobiliario complementario.

Respecto a los períodos ya ingresados la vía pertinente es una acción de repetición de manera directa ante la justicia por los últimos 5 años en que se pagó el tributo.

Ante cualquier consulta nos encontramos a disposición y en cada caso particular en base a la información que se requiera podremos analizar en concreto las posibilidades y estrategia a seguir.

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