The measure was adopted in order to face the real costs demanded by its provision and reduce the effects of accumulated inflation. Consequently, article 77 of the Annual Tax Law 2024 is modified
Ministry of Economy and Public Management of the Province of Córdoba
Resolution No. 241 – Letter: “D”
Córdoba, June 11, 2024
SEEN: File No. 0032-050003/2024.
AND CONSIDERING:
That by Article 116 of Tax Law No. 10,929, in force for the 2024 year, this Ministry is empowered to adapt the description of the services provided by the different agencies of the Provincial State and to redefine, based on the provision costs that periodically The values, percentages or fixed amounts of the Rates that remunerate said services are determined, as well as to establish, at the proposal of the corresponding body of the Public Administration or the Judiciary, the amounts that remunerate new services not expressly contemplated in said Law in compensation of the expenses resulting from the provision, and to eliminate the amounts of Remuneration Rates for services that are no longer provided.
That by Article 77 of the aforementioned Law, the amounts of the Remuneration Rates that must be paid, for the 2024 Annuity, are established in consideration for the services provided by the General Registry of the Province dependent on the Secretariat of Economic Policy of this Ministry .
That, the General Directorate of the General Registry of the Province informs about the need to update the values of the Remuneration Rates for Services referred to in the preceding paragraph, in order to face the real costs that their provision demands and reduce the effects of accumulated inflation.
That, in this sense, it is necessary to adapt Article 77 of the current Tax Law, accepting the changes proposed by the General Directorate of the General Registry of the Province as the body in charge of providing the aforementioned services.
Therefore, considering the actions carried out, what was reported by the Tax Advisory Unit through Note No. 10/24 and what was ruled by the Legal Area of the Legal Affairs Jurisdiction Directorate of this Ministry at No. 2024/DAL-00000480,
THE MINISTER OF ECONOMY AND PUBLIC MANAGEMENT
RESOLVES:
Article 1 REDEFINE the values of the Remuneration Rates provided for in points 1 to 3 of Article 77 of Tax Law No. 10,929, as follows:
1.- Registrations and annotations:
1.1.- By the registration of any document by which real and/or personal rights over real estate are constituted, transmitted, declared, modified or extinguished, by any onerous or gratuitous title, total or partial, not included in other sections, on the value agreed upon by the parties, the tax base used by the General Directorate of Revenue to determine the Real Estate Tax or the tax base of the Stamp Tax, of the three (3), whichever is greater, per property, regardless of the number of acts contained in the document, with a minimum of Ten Thousand Four Hundred Pesos ($10,400.00), the: 2.00‰
1.1.1.- For the re-entry under the form of “Observed Completed” of any document that has been presented without completing the observations made: $ 3,800.00
1.2.- By the free constitution of usufruct, use or habitation in favor of a human person, the annotation of easements, the processing of cancellations of personal rights, liens, taking charge or transfer of the same and preventive annotations, except the cancellation of the impact on housing – article 244 et seq. of the Civil and Commercial Code of the Nation – which will be free of charge, the request for an extension of the provisional registration period, the processing of resources, complementary deeds or documents with a registration purpose not foreseen in another section hereof, by property, act and measure as applicable: $3,800.00
1.3.- For the registration or modification of regulations or instruments affecting or disaffecting horizontal property, real estate complexes, timeshare or private cemetery or measurement and subdivision plans, union or future union, for each resulting property, with a minimum of Pesos Eight Thousand Eight Hundred ($8,800.00): $4,400.00
1.4.- For the notation, substitution, release, assignment or cancellation of mortgage, on the amount of the credit noted, replaced, released or assigned, with a minimum of Ten Thousand Four Hundred Pesos ($10,400.00), the: 2.00 ‰
In the case of annotation, substitution, assignment or cancellation of mortgages in foreign currency, the amount actually registered and published thereof, converted into national currency in the terms of article 6 of the Provincial Tax Code, will be taken as the tax base. In the case of partial release of mortgages, the rate will be applied to the taxable base of the Real Estate Tax for the disaffected property.
1.5.- For embargo letters, other precautionary measures and judicial resolutions, on the amount specified in the letter ordering the measure, with a minimum of Ten Thousand Four Hundred Pesos ($10,400.00): 5‰
1.6.- For the annotation of the declaration of legal incapacity or disability of the persons, absence with presumption of death, inhibitions or others that do not express the amount contained in judicial documents, per person, and for the annotation of the purchase-sale ticket and of auction communication, per property: $1,500.00
1.7.- By the registrations indicated in points 1.1.- and 1.4.- of this article when their purpose is the acquisition, construction or expansion of properties that constitute a single home and permanent occupation for the purchaser/s, and the value of the operation, the tax base or the reference real estate value, whichever is greater, does not exceed the amount of Pesos Eighteen Million Four Hundred Eighty Thousand ($18,480,000.00), Fifty Percent (50%) will be paid of the rate established at said points.
2.- Advertising:
2.1.- For judicial, notarial or administrative certification or report, -in person or through the internet-, per property: $15,000.00
When the purpose is only to report on inhibitions or subsistence of mandate, per person: $2,300.00
2.2.- For direct advertising of registry entries, or information issued by computerized means (DIR) of real ownership, liens or inhibitions: $ 3,000.00
When the service is requested in accordance with the provisions of subsection a) of the last paragraph of article 341 of the Provincial Tax Code, Fifty Percent (50%) will be paid.
3.- For any presentation that is not classified elsewhere in this article: $2,400.00
In the event that the claim is due to a delay in a procedure or the return of amounts paid as remuneration rates for services, the procedure will be free of charge. Article 2 This Resolution will come into force on July 1, 2024.
Article 3 ESTABLISH that, without prejudice to the values of the Service Remuneration Rates redefined by Article 1 of this Resolution, the registration and annotation procedures may be paid according to the amounts established by Tax Law No. 10,929 within fifteen (15) calendar days following July 1, 2024, provided that they correspond to events held prior to that date and the forms enabled by the system for the payment of the aforementioned Fees are issued until June 30, 2024 and, At the same time, they are duly prepared and complete in all their parts with the data that allows them to be identified and/or linked to the service requested for the respective act.
Article 4 PROTOCOLIZE, communicate, publish in the Official Gazette and archive. DIGITAL MINISTERIAL RESOLUTION N° 2024/MEyGP-00000241
SIGNED: GUILLERMO ACOSTA, MINISTER OF ECONOMY AND PUBLIC MANAGEMENT
N. of R.- Published in the Official Gazette of the Province of Córdoba No. 123 of June 14, 2024.
