Law N° 27.737 amends Law N° 27.551 and National Civil and Commercial Code regarding rental of real state. Among others, the Law provides the following: (i) removes tenant’s possibility to waive the minimum 3 years lease term previously provided for cases in which tenant already was in possession of the real estate; (ii) the price of real estate leases for residential use, and its advertising by any means, must be established in local currency only; (iii) adjustment of price of real estate leases for residential use, can be agreed no sooner than every 6 months, according to the “Casa Propia” indexation rate. The Law also provides certain tax benefits applicable to landlord and tenant as long the lease contract is dully registered.<\/p>\n
By means of Decree N° 549\/2023, the Executive Branch sets forth, until November 17th 2023, an exceptional and transitory exchange rate applicable to the export of goods and services.<\/p>\n
By means of Decree No 473\/2023, the Executive Branch increase the minimum taxable amount for income tax over employees’ monthly gross salary for the second semester of 2023 to the amount equivalent to 15 minimum wage.<\/p>\n
By means of Decree N° 492\/2023, the Executive Branch extends the Export Increase Program created by Decree N° 576\/2022 until October 25th, 2023.<\/p>\n
Law Decree N° 27.725 amends Income Tax Law and also creates a progressive schedular tax over high incomes of natural persons. The law shall become effective as from year 2024.<\/p>\n
By means of General Resolution N° 5430\/2023, Federal Tax Authority (AFIP) increased to 25% the perception of Personal Property Tax applicable to operations of purchase of foreign currency within -among others- payments for goods and services abroad by the use of credit and debit cards.<\/p>\n
Please, do not hesitate to contact us in case you have any further questions or comments:<\/p>\n
\n
D\u00e1maris Martinez
Senior Associate
dmartinez@bcoabogados.com.ar
+54 11 4326-7777<\/p>\n
Leandro Martin Orts
Partner
lorts@bcoabogados.com.ar
+54 11 4326-7777<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
Relevant News Rental Law \u2013 Amendments Income Tax New and Transitory Exchange Rate for Export of Goods and Services<\/p>\n","protected":false},"author":1,"featured_media":85,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/141","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/comments?post=141"}],"version-history":[{"count":1,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/141\/revisions"}],"predecessor-version":[{"id":306,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/141\/revisions\/306"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/media\/85"}],"wp:attachment":[{"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/media?parent=141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/categories?post=141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/tags?post=141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}