BuySellBA
Administrator
Rentals: The procedure that new contracts save and that those signed before Javier Milei's DNU still have to do - La Nacion Propiedades
Source:
Alquileres: el trámite que se ahorran los nuevos contratos y que los firmados antes del DNU de Javier Milei todavía tienen que hacer
La derogación de la Ley de Alquileres eliminó un trámite obligatorio que debían hacer los contratos y que los previos al DNU del Presidente todavía tienen que enfrentar
www.lanacion.com.ar
January 4, 2024
The repeal of the Rental Law eliminated a mandatory procedure that contracts had to carry out and that those prior to the President's DNU still have to face
By Mercedes Soriano
New rental contracts signed after Javier Milei's DNU comes into force will be exempt from the obligation to register the contracts in the AFIP
Javier Milei repealed the Rental Law 27,551 by a Decree of Necessity and Urgency (DNU) and annulled an obligation that had been in effect since 2021. This is the duty to register property rental contracts in the Registration Regime of rental contracts. of Real Estate of the Federal Administration of Public Revenues of the Nation (AFIP).
Given that the Rental Law passed in 2020 made it mandatory to register contracts with the AFIP , by repealing the rule, this obligation no longer affects property rental contracts signed as of Friday, December 29, 2023 , inclusive. “The AFIP resolution is regulating something of a repealed rule,” explains Sebastián Domínguez, accountant and CEO of SDC Asesores Tributarios.
The accountant clarifies that for the deduction of Profits what you had to have is only the invoice and the contract, "so if you have it you can deduct it regardless of whether it is registered in the AFIP."
In fact, the specialist analyzes that in the SiRADIG, the form in which the employee informs the employer of the deductions, what is shown is that it is only required to complete: the Cuit of the landlord, if a real estate agency intervened, the contract is attached and It establishes its period, the amount and the monthly detail and the receipts - that is, the invoices - and there are no fields that require the RELI code of the contract.
But the repeal does not necessarily mean that this obligation is eliminated for all rental contracts . “The registration obligation is maintained for contracts signed prior to said date,” clarifies Domínguez. That is to say, contracts that were signed after July 1, 2020, before December 29, 2023 and that are still valid, still have the obligation to be registered with the collecting entity.
With the repeal of Rental Law 27,551, contracts signed after the entry into force of the DNU no longer have the obligation to be registered with the AFIP.
Regarding the tax benefits introduced by the last reform that was made in October, many of them clarified that they were tied to the contract being duly registered with the agency. “Now if there is no longer an obligation to register, it is not important for the law to subject benefits to an obligation that no longer exists,” clarifies Domínguez.
When the measure was implemented, the objective was “to verify compliance with the tax obligations of the subjects involved in different operations,” as explained by the collecting entity in a statement, although it clarified that “the objective is not to collect but to supervise, systematize, comply with what the Law establishes that, in addition, will help to make the rental market transparent.”
An important fact is that although it is a duty of the owners, tenants also have the right and can report the existence of the contract to the AFIP.
In any case, lawyer Enrique Abatti points out that registration did not make much sense given that "with the mere fact of issuing an invoice or official receipt, the AFIP already knows the existence of the contract" and clarifies that the procedure was more oriented to statistical issues.
Although it was an obligation, the majority of contracts were not registered with the AFIP
However, there were few cases in which contracts were registered. The reason? It generated a high tax burden on the owner, such as, for example, the payment of Gross Income.
On the tenant's side, this desire to avoid “laundering” of the contract is often replicated. In that sense, Abatti points out that “in terms of housing rental contracts there is a lot of informality. The majority does not issue an invoice because, for example, how does a lowest category monotributista justify that he is paying $350,000 in rent per month? “They do not want the invoice to be issued, much less the contract to be registered.”
How is the procedure done?
It can be done digitally through the AFIP page by entering with the tax code in the section “ Registration of Real Estate Locations-RELI-Taxpayer ”.What information must be presented?
In order to register the contract, the data linked to your role as landlord, the identification of the property and the rest of the parties involved in the contract must be presented. Information about your location (postal code, provincial jurisdiction, town or CABA, street, number, floor, department, functional unit), the start and end date of the agreement, the amount paid and payment frequency, and supporting payment receipts. carried out. Additionally, the signed contract must be attached in a “.pdf” or “.jpg” file.The owner must present his Unique Tax Identification Code (CUIT), Unique Labor Identification Code (CUIL) or Identification Code (CDI) of each of the owners and percentage of ownership.
Registration can be done digitally through the AFIP website
What contracts can be registered?
- Urban real estate locations.
- Leases on rural real estate.
- Temporary locations of real estate - urban or rural - for tourism, rest or similar purposes.
- 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.
www.buysellba.com
