Ana Clara Pedotti
03/01/2021 6:01 AM
Clarín.com
Economy
Updated 03/01/2021 6:01 AM
Landlords from all over the country will be obliged from this Monday to register contracts for the rental of urban and rural real estate, temporary locations and fixed or mobile spaces or surfaces, when
the Registry of Real Estate Rental Contracts (RELI) begins to govern.
of the Federal Administration of Public Revenues (AFIP).
The
locations of urban real estate,
sublocations, leases on rural real estate, subleases, temporary locations of real estate
for tourist, rest or related purposes
and the locations of fixed or mobile spaces or surfaces such as
commercial premises, stands, must be registered. fairs, among others.
Only the
public administration
is excluded
, when in the contracts concluded the parties are exclusively the national or provincial State, the Government of CABA, the municipalities and their respective departments, centralized and decentralized entities.
Although the
tenants are not obliged to register
with RELI, but they may voluntarily inform a contract if the landlord had not done so.
"This is provided for in the
law 27,551
(for rentals), which requires the registration of all rental contracts, and it is a
voluntary declaration
, it is not mandatory," said
Hernán Cruells
, head of the Department of the Service Sector of the AFIP, to the Télam news agency.
As Cruells explained, the tenant "does not have any obligation with RELI, he simply has the facilities of the system to report certain situations, to find out, to know in which contracts he appears as a tenant and can accept or not that contract, and also, if he has some kind of difference can be reported within the service itself ".
For her part, the deputy director of Taxpayer Services of the AFIP,
Patricia Vaca Narvaja
, said that "in the course of the implementation of this resolution and this registry
we will see if it goes well,
what are the problems or complications and we will be solving jointly ".
How to do it?
The RELI contemplates the possibility that intermediaries (brokers, real estate agents and notaries) register a contract on behalf of their clients.
Article 16 of Law 27,551 ordered the AFIP to implement a system of facilities for the registration of these operations, for which it implemented, through resolution 4933/2021, the Registration Regime for Rental Contracts.
To register such contracts (or any modification), you must access the AFIP website with a tax code, the service
"Registry of Real Estate Locations - RELI - Taxpayer".
The landlord, with a
level 3 security tax code
, must complete a series of minimum data regarding the contract and
attach the contract signed
in JPG or PDF format.
Once this operation is carried out, there is an acknowledgment of receipt of the same and a
verification code
of the contract registration.
The RELI service will be available to
declare, consult, modify, renew or cancel
rental contracts located in the country.
Contract
registrations
and
modifications
that this contract may undergo (early terminations or terminations)
must be registered in the system
.
Regarding the period established to report the conclusion of contracts and / or their modifications, it was indicated that it is
15 calendar days from its conclusion.
The contracts agreed as of July 1, 2020 and that remain in force, as well as those concluded during March 2021, will enjoy an exceptional period for their registration, until April
15
, inclusive.
Regarding the penalties for non-registration, Cruells indicated that "it is a breach of formal duties and
they are subject to the fines provided in the tax procedure law
."
In addition, the official warned, there will be "a loss due to the initiation of a lawsuit for the collection of pesos, since the court is going to demand that registration of the contract before AFIP."
Look also
The 6 keys to the new rental law and its impact on agriculture
Rentals: the registration of contracts in AFIP begins, who has to do the procedure?
