The Supreme Court of Justice has declared that what is not expressly established in the law regarding access to tax benefits for compliant taxpayers cannot be required. The decision arose from a case in which a taxpayer requested the recognition of benefits established in Law 27.260, specifically the exemption from the personal property tax from 2016 to 2018.
The taxpayer had submitted a sworn declaration for the tax corresponding to the fiscal period 2015 after the deadline and the entry into force of Law 27.260. Following the rejection of his request by the Federal Administration of Public Revenues (AFIP), the taxpayer resorted to a legal action to obtain the benefit.
Federal Court No. 2 of Mendoza ruled in favor of the taxpayer and ordered the AFIP to register him as a compliant taxpayer, arguing that depriving him of the benefit due to the late submission of the sworn declaration, which did not generate a balance to be paid, would be excessively strict.
The Federal Appeals Chamber of Mendoza upheld the Federal Court's ruling, pointing out that the AFIP had applied an extensive interpretation of the law's requirements in question. The Supreme Court endorsed this decision, indicating that the AFIP cannot impose additional requirements that are not contemplated in the current legislation.
The ruling highlights the importance of strictly adhering to what is established in the law when granting tax benefits and not imposing conditions that are not expressly provided.
