La Administración Federal de Ingresos Públicos (AFIP) reglamentó el régimen de registración de contratos de locación de inmuebles previsto en la Ley 27.551. La medida entra en vigencia a partir del 1° de marzo pero habrá excepciones para los contratos celebrados a partir del 1° de julio de 2020 y que continúen vigentes.
De esta forma, quienes asuman el carácter de locadores o arrendadores en los contratos quedan de esta forma obligados a la registración de la operación. Los intermediarios (corredores, inmobiliarias y escribanos) podrán hacer el registro en representación de sus clientes, aclaran.
La reglamentación entra en vigencia a partir del 1° de marzo. Los contratos celebrados a partir del 1° de julio de 2020 y que continúen vigentes, así como aquellos concretados durante marzo de 2021, gozarán de un plazo excepcional para su registración hasta el 15 de abril de 2021, inclusive.
Según la normativa de la AFIP, el nuevo régimen alcanza los siguientes contratos: locaciones de bienes inmuebles urbanos, arrendamientos sobre bienes inmuebles rurales, locaciones temporarias de inmuebles –urbanos o rurales- con fines turísticos, de descanso o similares, locaciones de espacios o superficies fijas o móviles -exclusivas o no- delimitados dentro de bienes inmuebles como locales comerciales y/o “stands” en supermercados, hipermercados, shoppings, centros, paseos o galerías de compras, etc.
El organismo que dirige Mercedes Marcó del Pont explicó en un comunicado que todos los contratos deberán ser informados en forma digital ingresando con Clave Fiscal en afip.gob.ar al servicio “Registro de Locaciones de Inmuebles – RELI – CONTRIBUYENTE”. “Los sujetos obligados deberán proporcionar datos vinculados a su rol de locador, a la identificación del inmueble y del resto de los intervinientes” explica el organismo. Además, deberá adjuntar en un archivo “.pdf” o “.jpg” el contrato.
Por su parte, el plazo para informar estas operaciones, tanto para cuando se suscriba el contrato de locación o arrendamiento, o para cuando se modifique uno ya existente, será dentro de los 15 días corridos posterior al acto.
La resolución establece sanciones para quienes incumplan y no presenten la información requerida dentro del régimen de registración de contratos de locación de inmuebles. Asimismo, la ley N° 27.551 dispuso que, cuando se inicien acciones judiciales a causa de la ejecución de un contrato de locación, previo a correr traslado de la demanda, el juez debe informar a la AFIP sobre la existencia del contrato. El sistema para las comunicaciones judiciales se encontrará disponible a partir del 15 de abril de 2021.
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53 thoughts on “Desde marzo, todos los contratos de alquiler deberán registrarse en la AFIP”
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