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20 February 2020

Legal News Alert - Special Edition: Tax Law

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19/02/2020

ALERTA DE NOVEDADES LEGALES -EDICIÓN ESPECIAL
LEGAL NEWS ALERT - SPECIAL EDITION

Derecho Tributario

Tax Law

El BCRA aclara el alcance de la “Caja de ahorros repatriación de fondos - Bienes Personales Ley 27.541”.

El 14 de febrero de 2020 el Banco Central de la República Argentina (BCRA) emitió la Comunicación “B” 11952/2020, la cual fue publicada en el Boletín Oficial el 19 de febrero de 2020.

En dicha Comunicación, tiene por objeto aclarar ciertas cuestiones relacionadas con la Comunicación “A” 6893, mediante la cual se dispuso que la repatriación de activos financieros en los términos de la Ley de Solidaridad Social deberá acreditarse en una cuenta bancaria especial habilitada a ese único fin.

Así, a través de la Comunicación “B” 11952/2020, el BCRA aclaró que cuando se reciban acreditaciones en una “Caja de ahorros repatriación de fondos - Bienes Personales Ley 27.541” que provengan de transferencias del exterior cuyo originante sea una persona jurídica serán de aplicación las disposiciones de la Comunicación “A” 6893,siempre y cuando el titular de la “Caja de ahorros repatriación de fondos - Bienes Personales Ley 27.541” sea una persona humana con participación en el capital de la citada persona jurídica. Al respecto, recordamos que la Comunicación “A” 6893 únicamente preveía el caso en que que el originante de la transferencia en el exterior y el titular de la cuenta especial local fuese la misma persona. 

Por otro lado, la nueva Comunicación “B” 11952/2020 también dispone que en el caso de activos financieros que hayan sido repatriados del exterior en el marco de la Ley de Solidaridad Social con anterioridad a la vigencia de la Comunicación “A” 6893, y hayan sido depositados en cajas de ahorros en moneda extranjera, las entidades financieras deberán –a solicitud del declarante– considerarlo encuadrado en el citado marco, abrir la “Caja de ahorros repatriación de fondos - Bienes Personales Ley 27.541” y trasladar allí los fondos pertinentes. 

Para más información contactar a: Manuel M. Benites mb@pagbam.com y Pilar Quiñoa: pqu@pagbam.com
 

The BCRA clarifies the scope of the “Saving accounts repatriation of funds - Personal Assets Law No. 27,541”.

On February 14, 2020, the Central Bank of Argentina (BCRA) issued Communication "B" 11952/2020, which was published in the Official Gazette on February 19, 2020.

The Communication clarifies certain issues relating to the Central Bank’s previous Communication A 6893, which provided that funds repatriated under the terms of the Social Solidarity Law should be deposited in a special bank account opened for that sole purpose. 

Thus, through Communication B 11952/2020, the Central Bank clarified that when funds deposited in  “Saving accounts repatriation of funds - Personal Assets Law No. 27,541” are transferred from abroad by a legal entity, the provisions of Communication A 6893 will be applicable, provided that the holder of the “Saving account repatriation of funds - Personal Assets Law No. 27,541” is a shareholder of said legal entity. In this respect, we recall that Communication A 6893 only mentioned the case in which the holder of the foreign account transferring the funds and the holder of the local special account was the same person. 

On the other hand, Communication B 11952/2020 also provides that in the case of financial assets that have been repatriated from foreign accounts within the framework of the Social Solidarity Law prior to the effectiveness of Communication A 6893, and have been deposited in local saving accounts in foreign currency, the financial institutions must -at request of the taxpayer- consider such transfer to be made within the aforementioned framework, open the “Saving account repatriation of funds - Personal Assets Law No. 27,541” and transfer there the repatriated funds. 

For more information contact:
Manuel M. Benites mb@pagbam.com y Pilar Quiñoa pqu@pagbam.com
 

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Aviso: esta publicación y la información contenida en la misma no tiene por objeto reemplazar la consulta con un asesor legal.
Notice: this legal news alert is not intended to replace legal advice but to provide information of general interest.

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