The special regulated bonus will be applied to the installments of the basic component of the aforementioned tax corresponding to fiscal year 2022
For such purposes, “hotels” will be considered all hotel tourist accommodation establishments, in their different modalities, included in articles 5, 6 and concordant of Annex I of Resolution No. 23/2014 of the former Ministry of Tourism of the provincial level. , except for accommodation hotels or similar.
The benefit will be granted at the request of the interested party, and must be requested through the “Integral Claims and Inquiries System” (SIRyC) application, available on the ARBA official site, which must be accessed through your CUIT and CIT.
Beneficiaries are the owners, usufructuaries, surface holders or possessors of the property in which the beneficiary activity is carried out, which must coincide with the activity code declared in Gross Income.
However, in the case of real estate leased or assigned by the real estate taxpayer to third parties for the exclusive and habitual exploitation of the intended destination, the special discount may be enjoyed, provided that it is duly accredited that the payment of said tax is within charge of the third party and it is registered in the Gross Income Tax.