Exemption from General Municipal Tax on Real Estate - Retirees and Pensioners

Request the exemption of the General Real Estate municipal tax for being a retiree or pensioner

Municipal Revenue Directorate - General Real Estate municipal tax Dept. - Pellegrini 649 (Civic Center - Ground Floor) - Whatsapp (0345)414-3773 E-mail: rentas@concordia.gob.ar

Monday to Friday from 7:00 AM to 12:30 PM

Property owner

-Application Form
-Copy of the Property Title Deed
-Proof of income or negative certification from ANSES for all members of the cohabiting family group
-Certificate of Residency of the retired person.
-Documentation proving the bond or kinship between the retiree and the property owner.

ORDINANCE No. 32323 (1)

(Consolidated text according to the amendment introduced by ordinance No. 33183)

SANCTIONED: 03.20.2003

PROMULGATED: 04.01.2003

PUBLISHED: 04.15.2003

ARTICLE 1.- It is ordered that the requests for exemption of the General Real Estate municipal tax petitioned by retirees and pensioners of the different social security regimes, subsection f) of article 96 of the Special Part of the Tax Code, must meet the following requirements:

a) That the applicant possesses their home as their only real estate property.

b) That they effectively inhabit it.

c) That they do not possess other income or earnings of any nature.

d) For the granting of a one hundred percent (100%) exemption, the following conditions must be met:

1. That the retirement or pension income received does not exceed the national minimum retirement income by more than ten percent (10%).

2. That the valuation of the property taken into account for the payment of the General Real Estate municipal tax does not exceed the sum of twenty-three thousand five hundred pesos ($23,500).

e) For the granting of a fifty percent (50%) exemption, the following conditions must be met:

1. That the applicant's retirement income does not exceed the national minimum retirement income by more than fifty percent (50%).

2. That the valuation of the property does not exceed the sum of thirty-five thousand two hundred and fifty pesos ($35,250)

f) The enforcement body is authorized to consider a tolerance of up to ten percent (10%) above an established minimum retirement income, in those cases framed in subsections d) and e) where it deems it pertinent. (*)

ARTICLE 2.- The validity of said ordinance shall be as of January 1, 2003.

(*) Consolidated text according to ordinance No. 33183.

(1) Although a new Municipal Tax Code -ordinance No. 33318- was approved for the year 2007, this exemption was provided for in article 98 of the same and no regulation has been issued regarding its application; we include this rule in the Municipal Digest for the purpose of making its compliance effective -in practice-, thereby avoiding a legal vacuum on the subject.