The government implemented tax ceilings

finally Rodolfo Suarez Signing decree to reduce tax increases Cars and real estate. Application standards are already expected for vehicles. This measure has already been set on Monday 8, after the governor met with mayors.

Then the following schedule will be approved published this morning: “A maximum of $ 1,000,000. – 29% $ 1,000,001 to $ 2,000,000 – 35% – Mrs. $ 2,000,000. – 45%It should be taken into account that there are 15,000 taxpayers who have already paid the vehicle tax in whole or in part. The decree stipulates that “compensation and / or refund shall be made in accordance with the regulations issued in this regard”.

Modernity in Property Taxes Because prof 29% cover On the basis of projected inflation in the national budget. Minister of Finance Lisandro Nyeri The regulation be warned It must be approved by the legislature And it is sent today in order Next week is firm.

Consult here Suarez’s decree, which regulates limits for increases

How to amend the tax law after the decree signed by Suarez

The decree

Mendoza, February 11, 2021

Consider File N EX-2021- 00805826-GDEMZA-ATM, Law No. 9.277 – Tax Code 2021; s

While:

This Law No. 9277, issued on 11/17/2020 and published in the Official Gazette on 4/12/2020, which stipulated in Articles 2 and 8 on the basis of calculating real estate and vehicle taxes for the fiscal year 2021.

For auto tax, since fiscal year 2014, successive tax laws have stipulated that some car models from 2010 onwards, will pay a three percent (3%) portion of the value specified by the National Directorate of Auto Records, Property and Undertaking (DNRPA).

That the rest of the fleet of vehicles pay the flat tax, as indicated in the appendices of the aforementioned law.

That for these last vehicles, which represent more than sixty-five percent (65%) of the vehicle fleet that the tax has reached, for the fiscal year 2021 there has been an increase of twenty-nine percent (29%) in relation to the specific tax of the previous year, according to the inflation pattern that Estimated by the national government in the national budget for the current year.

That on 12/29/2020 and published in the Official Gazette of the Nation on 12/30/2020, the National Directorate of Automobile Property Records and Collateral Credits (DNRPA) issued Judgment No. 245/2020 with the approval of the table of reference values ​​for vehicles and vehicles applicable to the calculation of the motor tax.

The above reference values ​​are higher than the assessment that the executive takes into consideration when submitting the draft tax bill to the esteemed regional legislature for processing, resulting in some cases increases in the determination of the tax substantially above the general guidance of twenty-nine percent (29%) .

That in terms of real estate tax, there were no increases greater than those expected according to the standard maintained by the executive, given that at the time of raising the tax invoice it was expected that the ranges of estimates upon which the rate was based were narrow.

Despite this, a minimum number of parcels can be recorded in relation to the previous year, and tax increases by more than twenty-nine percent (29%).

It is also necessary to show that the current economic situation has significantly affected the contributing capacity of taxpayers, causing the timely cancellation and form of tax liabilities to be difficult.

It is imperative to ensure that tax collection is not affected, given that the basic services of the regional and municipal state are partly financed, from the said tax revenues.

And so on ,

The

County Governor

Dakreta:

Article 1 – Motor vehicle tax will be paid, where applicable, by applying a rate of three percent (3%) to the value set for 2021 by the National Directorate of Auto Records and Mortgage Credits (DNRPA). For this purpose, the increase in the tax assessed for the fiscal year 2021 may not exceed the following percentages compared to the previous year:

Up to $ 1,000,000: 29%

$ 1,000,001 to $ 2,000,000: 35%

$ 2,000,000 Mrs.: 45%

Article 2 – The Tax Administration of Mendoza (ATM) proceeds to liquidate the tax on cars in accordance with the provisions of Article 1 of this decree and to implement compensation and / or refunds, in accordance with the regulations issued in this regard.

Article 3 – The calculation of real estate tax is determined according to the formula, support ranges, and rates specified in Article 2 of Law No. 9277 – Tax Law 2021.
Article 2 – The Tax Administration of Mendoza (ATM) proceeds to liquidate the tax on cars in accordance with the provisions of Article 1 of this decree and to implement compensation and / or refunds, in accordance with the regulations issued in this regard.

Likewise, to the extent that no modifications and / or discoveries are made in the property that involve changes in its financial security and / or tax treatment, a specific real estate tax is not permitted in any case:

A) Less than seven hundred and fifty pesos ($ 750.00) or the amount set for 2020 increased by twenty-nine percent (29%), whichever is greater,

B) Exceeding the assessed tax for the year 2020 by twenty-nine percent (29%).

Notwithstanding the foregoing, all conditions stipulated in Article 2 of Law No. 9277 – Tax Law 2021 remain in effect.

Article 4 – This decree is issued on the condition of consultation from the esteemed provincial legislature.

Article 5 – Communicate, publish, and go to the official registry and file.

Dr. Rudolf Alejandro Suarez

LIC. Miguel Lisandro Neri