04/14/2021 12:56 PM
Updated 04/14/2021 12:56 PM
This Thursday, April 15, the deadline to register rental contracts in the AFIP expires, they are for those signed between July 1, 2020 (and remain in force) and March 2021.
General Resolution No. 4933, published in the Official Gazette a month ago, gave 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.
The registration of rental contracts
was launched throughout the country on March 1 and ends this Thursday
for contracts signed between July 1, 2020 and March 31
For contracts that start from now on, it must be taken into account that the possibility of registration will run within 15 calendar days after its conclusion.
What contracts need to be declared
The contracts concluded -on their own account or on behalf and order of third parties- corresponding to the economic operations indicated below, including those concluded electronically through the use of digital platforms and / or mobile applications intended for this purpose, must be registered:
Urban real estate.
Temporary, urban or rural rentals, for tourist or similar purposes.
Locations of fixed or mobile spaces or surfaces - exclusive or not - delimited within real estate.
For example, commercial premises or "stands" in supermarkets, hypermarkets or shopping malls.
Who should register the contracts
Human persons, undivided successions and legal persons, whatever the form they adopt
, who assume the character of landlords, lessors, sublocators or sub-lessors
, in the contracts entered into, are obliged to register the contract.
In the case of properties that belong to subjects residing abroad, the registration obligation
will be in charge of their representatives in the country,
whatever the modality of representation.
Can real estate companies register contracts?
, for example real estate companies, are
not required to register
real estate rental
, they may do so on behalf of the landlords or lessors.
In these cases the registration will involve:
a) that the landlord, lessor, sub-landlord or sub-lessor will be exempted from registering the contract.
b) that the intermediary confirms participation in the economic operations.
How contracts are registered
The contracts must be registered through the service
"Registry of Real Estate Locations - RELI - CONTRIBUTOR"
which is accessed with CUIT and tax code, at least level 3.
"Declaration of Contracts".
There you must indicate if it is urban or rural real estate
Declare and keep the tax address updated before AFIP.
Establish the Electronic Tax Domicile.
Keep the information regarding economic activities updated in the Registry System.
In the case of landlords, they will have to indicate whether they act on their own account or on behalf of third parties.
Intermediaries, meanwhile, must indicate the registration number and regulatory entity of the activity that issues it.
What will happen to the landlords who do not register the contracts
Those who do not comply with the information duty are exposed to a claim by the AFIP in relation to unpaid taxes, compensatory interest and fines.
Modifications must be reported
Yes. Modifications to registered contracts must be reported within 15 calendar days after they are produced.
Tenants can inform the contracts
Yes. The tenants or tenants can report the contracts to the AFIP through the option "Declaration of Contracts" of the service "Registry of Real Estate Locations - RELI - TAXPAYER".
What is the term that tenants have to inform the contracts
Tenants or tenants can report the contracts up to 6 months after the end date of the contract in question.
How should judges report the existence of contracts if there are legal actions
When legal actions are initiated due to the execution of a lease contract, prior to the transfer of the claim, the judge must inform the AFIP about the existence of the contract, through the "Judicial Communications" module of the "Registry of Real Estate Locations - RELI - COURTS ”.
How foreign currency contracts are reported
Operations carried out in foreign currency must be reported in legal tender, considering the Banco de la Nación Argentina selling exchange rate -for the currency in question-, in force at the close of the business day immediately prior to the conclusion of the contract.
How to check the registered contracts
The landlords, lessors, sublocators or sub-lessors, intermediaries and tenants or tenants, can consult the registered contracts.
To do this, they must access the option "Contract inquiries" of the service "Registry of Real Estate Locations - RELI - CONTRIBUTOR", selecting the corresponding option.
The tenants or lessees may accept the information of the contracts registered by the lessors, lessors or intermediaries, or, where appropriate, make the pertinent observations.
The registration of contracts in the Simplified Agricultural Information System (SISA) must be complied with.
Yes, contracts must be declared through the Simplified Agricultural Information System (SISA), implemented by Joint General Resolution 4,248 of the Ministry of Agriculture, the National Service for Agrifood Health and Quality, the National Seed Institute and the AFIP.
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