All rental contracts must be registered with the AFIP as of March 1

02/17/2021 19:11

• Clarín.com

• Economy

Updated 02/17/2021 7:18 PM

The Federal Administration of Public Revenues (AFIP) regulated this Wednesday

the regime for the registration of real estate

rental contracts provided for in Law 27,551, which establishes that all rental contracts must be notified as of March 1.

"The tool will allow

obtaining relevant information to verify compliance with the tax obligations

of the parties involved in different operations," said AFIP in a statement.

General Resolution No. 4933, which will be published tomorrow in the Official Gazette, gives form to the provisions of Article 16 of Law No. 27,551.

Those taxpayers who assume the character of landlords or lessors in the contracts

are obliged to register the operation.

Although they are not obligated subjects, the regulations contemplate the possibility that intermediaries (brokers, real estate agents and notaries) register a contract on behalf of their clients.

The regime also provides that subjects who assume the character of tenants or tenants may voluntarily inform a contract.

The Regime for the Registration of Real Estate Rental contracts comes into effect as of March 1.

Contracts entered into as of July 1, 2020 and that remain in force, as well as those entered into during March 2021,

will have an exceptional period for registration until April 15, 2021, inclusive.

The AFIP regulations provide that the contracts reached by the regime are urban real estate leases, leases on rural real estate, temporary real estate leases -urban or rural- for tourist, rest or similar purposes.

Also included are the locations of fixed or mobile spaces or surfaces - exclusive or not - delimited within real estate such as commercial premises and / or "stands" in supermarkets, hypermarkets, shopping malls, centers, promenades or shopping galleries, etc.

All contracts must be informed digitally by entering the Tax Code at afip.gob.ar at the service "Registry of Real Estate Locations - reli-taxpayer".

Obliged subjects

must provide data related to their role as landlord, to the identification of the property and of the rest of the parties involved, and in addition, they must attach the signed contract in a ".pdf" or ".jpg" file.

The deadline for reporting these operations, both for when the rental or lease contract is signed, or for when an existing one is modified, will be within 15 calendar days after the act.

When intermediaries intervene in the contracts entered into, they may register them on behalf of the lessors or lessors.

In the case of a condominium, the registration of the contracts by any of the condominium owners frees the condominium and the remaining condominium owners from the obligation, provided that all of its members have been informed.

The resolution establishes sanctions for those who fail to comply

and do not submit the required information within the real estate rental contract registration regime.

Likewise, Law No. 27,551 provided that, when legal actions are initiated due to the execution of a rental contract, prior to the transfer of the claim, the judge must inform the AFIP about the existence of the contract.

The system for judicial communications will be available from April 15, 2021.

The cases reached by the regulations

a) Urban real estate locations

b) Leases on rural real estate

c) Temporary locations of real estate - urban or rural - for tourist, rest or similar purposes

d) Locations of fixed or mobile spaces or surfaces - exclusive or not - delimited within real estate such as commercial premises and / or "stands" in supermarkets, hypermarkets, shopping malls, centers, promenades or shopping galleries, etc.

AFG