{"id":3919,"date":"2011-10-24T17:41:06","date_gmt":"2011-10-24T17:41:06","guid":{"rendered":"http:\/\/blog.topinmobiliario.com\/?p=3919"},"modified":"2011-10-28T21:22:28","modified_gmt":"2011-10-28T21:22:28","slug":"modificacion-del-calculo-del-vir-de-edificios-inclusion-de-las-tablas-de-depreciacion-octubre-2011","status":"publish","type":"post","link":"http:\/\/blog.topinmobiliario.com\/index.php\/modificacion-del-calculo-del-vir-de-edificios-inclusion-de-las-tablas-de-depreciacion-octubre-2011\/","title":{"rendered":"Modificaci\u00f3n del c\u00e1lculo del VIR de edificios. Inclusi\u00f3n de las tablas de depreciaci\u00f3n (Octubre 2011)."},"content":{"rendered":"

RESOLUCI\u00d3N<\/span> N\u00ba\u00a0578\/2011<\/span><\/strong> (Administraci\u00f3n Gubernamental de Ingresos P\u00fablicos de la Ciudad Aut\u00f3noma de Buenos Aires). Ciudad Aut\u00f3noma de Buenos Aires. Sellos. Valor inmobiliario de referencia. Modificaci\u00f3n del c\u00e1lculo del VIR de edificios. Inclusi\u00f3n de las tablas de depreciaci\u00f3n SUMARIO:\u00a0Se modifica el procedimiento aplicable para el c\u00e1lculo del valor inmobiliario de referencia -VIR-, incorpor\u00e1ndose las tablas de depreciaci\u00f3n que se deber\u00e1n utilizar para el c\u00e1lculo del mencionado valor. Recordamos que el VIR es utilizado para su aplicaci\u00f3n a los actos, contratos y operaciones gravables con el impuesto de sellos, de acuerdo a lo dispuesto por la resoluci\u00f3n (AGIP Bs. As. cdad.) 435\/2011. Fecha de Norma:\u00a028\/09\/2011 Bolet\u00edn Oficial:\u00a005\/10\/2011 Organismo:\u00a0Adm. Gubernamental de Ingresos P\u00fablicos Jurisdicci\u00f3n:\u00a0Buenos Aires (Ciudad)<\/p>\n

Art. 1 – <\/strong>Reempl\u00e1zase el punto 2 del Anexo I de la resoluci\u00f3n que regula el Procedimiento Operativo para la aplicaci\u00f3n del Valor Inmobiliario de Referencia por el siguiente:<\/p>\n

A tal efecto, en primer lugar se confeccion\u00f3 la Tabla de Valores de Reposici\u00f3n de Edificios (VUR-VIR), adjunto como Anexo II, en donde se asign\u00f3 a cada destino y categor\u00eda constructiva (definidos en la ley tarifaria vigente) un valor actualizado de costo de construcci\u00f3n por unidad de medida (m2<\/sup>, m3<\/sup>, etc.) construida. En segundo lugar, para la depreciaci\u00f3n por antig\u00fcedad y estado se han tomado las Tablas de Depreciaci\u00f3n adjuntas como Anexo V a) y b) siguientes. Por lo tanto:<\/p>\n

Art. 2 – <\/strong>Incorp\u00f3rase en el punto 3 del Anexo I, como p\u00e1rrafo cuarto de la resoluci\u00f3n aludida, el siguiente: En el supuesto caso que en el inmueble en cuesti\u00f3n (con partida sin dividir o dividida en propiedad horizontal) se hayan realizado modificaciones constructivas declaradas (o detectadas por la AGIP); al valor resultante precitado y mencionado en (3b) se le deber\u00e1 sumar el monto adicional (o adicionales) que pudiese corresponder, el cual podr\u00e1 ser consultado puntualmente por el contribuyente en la sede de la Administraci\u00f3n Gubernamental de Ingresos P\u00fablicos, con el comprobante de titularidad del inmueble y su n\u00famero de partida individual.<\/p>\n

Art. 3 – <\/strong>Incorp\u00f3rase como punto V a la resoluci\u00f3n que regula el Procedimiento Operativo para la aplicaci\u00f3n del Valor Inmobiliario de Referencia, las Tablas de Depreciaci\u00f3n utilizadas, puntos a) y b) en el c\u00e1lculo de dicho valor.<\/p>\n

Art. 4 – <\/strong>Reg\u00edstrese, publ\u00edquese en el Bolet\u00edn Oficial de la Ciudad de Buenos Aires y para su conocimiento y dem\u00e1s efectos pase a la Direcci\u00f3n General de An\u00e1lisis Fiscal y a las Subdirecciones Generales de Empadronamiento Inmobiliario y de Sistemas de la Direcci\u00f3n General de Rentas.<\/p>\n

ANEXO V<\/strong><\/p>\n

TABLA DE DEPRECIACI\u00d3N UTILIZADA<\/strong><\/p>\n\n\n\n
<\/strong>a): Todos los destinos menos hoteles (10), hospitales (16), sanatorios (16) y consultorios externos (17)<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Antig\u00fcedad<\/strong><\/td>\nA\u00f1o de Construcci\u00f3n<\/strong><\/td>\nEstado<\/strong><\/td>\n<\/tr>\n
Bueno<\/strong><\/td>\nRegular<\/strong><\/td>\nMalo<\/strong><\/td>\n<\/tr>\n
1<\/td>\n2011<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
2<\/td>\n2010<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
3<\/td>\n2009<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
4<\/td>\n2008<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
5<\/td>\n2007<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
6<\/td>\n2006<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
7<\/td>\n2005<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
8<\/td>\n2004<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
9<\/td>\n2003<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
10<\/td>\n2002<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
11<\/td>\n2001<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
12<\/td>\n2000<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
13<\/td>\n1999<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
14<\/td>\n1998<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
15<\/td>\n1997<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
16<\/td>\n1996<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
17<\/td>\n1995<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
18<\/td>\n1994<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
19<\/td>\n1993<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
20<\/td>\n1992<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
21<\/td>\n1991<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
22<\/td>\n1990<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
23<\/td>\n1989<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
24<\/td>\n1988<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
25<\/td>\n1987<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
26<\/td>\n1986<\/td>\n0,99<\/td>\n0,74<\/td>\n0,50<\/td>\n<\/tr>\n
27<\/td>\n1985<\/td>\n0,99<\/td>\n0,74<\/td>\n0,50<\/td>\n<\/tr>\n
28<\/td>\n1984<\/td>\n0,99<\/td>\n0,74<\/td>\n0,49<\/td>\n<\/tr>\n
29<\/td>\n1983<\/td>\n0,98<\/td>\n0,74<\/td>\n0,49<\/td>\n<\/tr>\n
30<\/td>\n1982<\/td>\n0,98<\/td>\n0,74<\/td>\n0,49<\/td>\n<\/tr>\n
31<\/td>\n1981<\/td>\n0,98<\/td>\n0,73<\/td>\n0,49<\/td>\n<\/tr>\n
32<\/td>\n1980<\/td>\n0,97<\/td>\n0,73<\/td>\n0,49<\/td>\n<\/tr>\n
33<\/td>\n1979<\/td>\n0,97<\/td>\n0,73<\/td>\n0,48<\/td>\n<\/tr>\n
34<\/td>\n1978<\/td>\n0,96<\/td>\n0,72<\/td>\n0,48<\/td>\n<\/tr>\n
35<\/td>\n1977<\/td>\n0,96<\/td>\n0,72<\/td>\n0,48<\/td>\n<\/tr>\n
36<\/td>\n1976<\/td>\n0,95<\/td>\n0,71<\/td>\n0,48<\/td>\n<\/tr>\n
37<\/td>\n1975<\/td>\n0,95<\/td>\n0,71<\/td>\n0,47<\/td>\n<\/tr>\n
38<\/td>\n1974<\/td>\n0,94<\/td>\n0,70<\/td>\n0,47<\/td>\n<\/tr>\n
39<\/td>\n1973<\/td>\n0,93<\/td>\n0,70<\/td>\n0,47<\/td>\n<\/tr>\n
40<\/td>\n1972<\/td>\n0,93<\/td>\n0,69<\/td>\n0,46<\/td>\n<\/tr>\n
41<\/td>\n1971<\/td>\n0,92<\/td>\n0,69<\/td>\n0,46<\/td>\n<\/tr>\n
42<\/td>\n1970<\/td>\n0,91<\/td>\n0,68<\/td>\n0,45<\/td>\n<\/tr>\n
43<\/td>\n1969<\/td>\n0,90<\/td>\n0,68<\/td>\n0,45<\/td>\n<\/tr>\n
44<\/td>\n1968<\/td>\n0,89<\/td>\n0,67<\/td>\n0,45<\/td>\n<\/tr>\n
45<\/td>\n1967<\/td>\n0,88<\/td>\n0,66<\/td>\n0,44<\/td>\n<\/tr>\n
46<\/td>\n1966<\/td>\n0,87<\/td>\n0,65<\/td>\n0,44<\/td>\n<\/tr>\n
47<\/td>\n1965<\/td>\n0,86<\/td>\n0,65<\/td>\n0,43<\/td>\n<\/tr>\n
48<\/td>\n1964<\/td>\n0,85<\/td>\n0,64<\/td>\n0,43<\/td>\n<\/tr>\n
49<\/td>\n1963<\/td>\n0,84<\/td>\n0,63<\/td>\n0,42<\/td>\n<\/tr>\n
50<\/td>\n1962<\/td>\n0,83<\/td>\n0,62<\/td>\n0,42<\/td>\n<\/tr>\n
51<\/td>\n1961<\/td>\n0,82<\/td>\n0,61<\/td>\n0,41<\/td>\n<\/tr>\n
52<\/td>\n1960<\/td>\n0,81<\/td>\n0,61<\/td>\n0,40<\/td>\n<\/tr>\n
53<\/td>\n1959<\/td>\n0,80<\/td>\n0,60<\/td>\n0,40<\/td>\n<\/tr>\n
54<\/td>\n1958<\/td>\n0,78<\/td>\n0,59<\/td>\n0,39<\/td>\n<\/tr>\n
55<\/td>\n1957<\/td>\n0,77<\/td>\n0,58<\/td>\n0,39<\/td>\n<\/tr>\n
56<\/td>\n1956<\/td>\n0,76<\/td>\n0,57<\/td>\n0,38<\/td>\n<\/tr>\n
57<\/td>\n1955<\/td>\n0,74<\/td>\n0,56<\/td>\n0,37<\/td>\n<\/tr>\n
58<\/td>\n1954<\/td>\n0,73<\/td>\n0,55<\/td>\n0,36<\/td>\n<\/tr>\n
59<\/td>\n1953<\/td>\n0,71<\/td>\n0,54<\/td>\n0,36<\/td>\n<\/tr>\n
60<\/td>\n1952<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
61<\/td>\n1951<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
62<\/td>\n1950<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
63<\/td>\n1949<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
64<\/td>\n1948<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
65<\/td>\n1947<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
66<\/td>\n1946<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
67<\/td>\n1945<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
68<\/td>\n1944<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
69<\/td>\n1943<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
70<\/td>\n1942<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
71<\/td>\n1941<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
72<\/td>\n1940<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
73<\/td>\n1939<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
74<\/td>\n1938<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
75<\/td>\n1937<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
76<\/td>\n1936<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
77<\/td>\n1935<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
78<\/td>\n1934<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
79<\/td>\n1933<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
80<\/td>\n1932<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
81<\/td>\n1931<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n
82<\/td>\n1930 y anteriores<\/td>\n0,70<\/td>\n0,53<\/td>\n0,35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b): Hoteles (10), hospitales (16), sanatorios (16) y consultorios externos (17)<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Antig\u00fcedad<\/strong><\/td>\nA\u00f1o de Construcci\u00f3n<\/strong><\/td>\nEstado<\/strong><\/td>\n<\/tr>\n
Bueno<\/strong><\/td>\nRegular<\/strong><\/td>\nMalo<\/strong><\/td>\n<\/tr>\n
1<\/td>\n2011<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
2<\/td>\n2010<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
3<\/td>\n2009<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
4<\/td>\n2008<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
5<\/td>\n2007<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
6<\/td>\n2006<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
7<\/td>\n2005<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
8<\/td>\n2004<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
9<\/td>\n2003<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
10<\/td>\n2002<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
11<\/td>\n2001<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
12<\/td>\n2000<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
13<\/td>\n1999<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
14<\/td>\n1998<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
15<\/td>\n1997<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
16<\/td>\n1996<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
17<\/td>\n1995<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
18<\/td>\n1994<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
19<\/td>\n1993<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
20<\/td>\n1992<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
21<\/td>\n1991<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
22<\/td>\n1990<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
23<\/td>\n1989<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
24<\/td>\n1988<\/td>\n1,00<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
25<\/td>\n1987<\/td>\n0,99<\/td>\n0,75<\/td>\n0,50<\/td>\n<\/tr>\n
26<\/td>\n1986<\/td>\n0,99<\/td>\n0,74<\/td>\n0,50<\/td>\n<\/tr>\n
27<\/td>\n1985<\/td>\n0,99<\/td>\n0,74<\/td>\n0,49<\/td>\n<\/tr>\n
28<\/td>\n1984<\/td>\n0,98<\/td>\n0,74<\/td>\n0,49<\/td>\n<\/tr>\n
29<\/td>\n1983<\/td>\n0,98<\/td>\n0,73<\/td>\n0,49<\/td>\n<\/tr>\n
30<\/td>\n1982<\/td>\n0,98<\/td>\n0,73<\/td>\n0,49<\/td>\n<\/tr>\n
31<\/td>\n1981<\/td>\n0,97<\/td>\n0,73<\/td>\n0,48<\/td>\n<\/tr>\n
32<\/td>\n1980<\/td>\n0,96<\/td>\n0,72<\/td>\n0,48<\/td>\n<\/tr>\n
33<\/td>\n1979<\/td>\n0,96<\/td>\n0,72<\/td>\n0,48<\/td>\n<\/tr>\n
34<\/td>\n1978<\/td>\n0,95<\/td>\n0,71<\/td>\n0,48<\/td>\n<\/tr>\n
35<\/td>\n1977<\/td>\n0,94<\/td>\n0,71<\/td>\n0,47<\/td>\n<\/tr>\n
36<\/td>\n1976<\/td>\n0,94<\/td>\n0,70<\/td>\n0,47<\/td>\n<\/tr>\n
37<\/td>\n1975<\/td>\n0,93<\/td>\n0,70<\/td>\n0,46<\/td>\n<\/tr>\n
38<\/td>\n1974<\/td>\n0,92<\/td>\n0,69<\/td>\n0,46<\/td>\n<\/tr>\n
39<\/td>\n1973<\/td>\n0,91<\/td>\n0,68<\/td>\n0,45<\/td>\n<\/tr>\n
40<\/td>\n1972<\/td>\n0,90<\/td>\n0,68<\/td>\n0,45<\/td>\n<\/tr>\n
41<\/td>\n1971<\/td>\n0,89<\/td>\n0,67<\/td>\n0,44<\/td>\n<\/tr>\n
42<\/td>\n1970<\/td>\n0,88<\/td>\n0,66<\/td>\n0,44<\/td>\n<\/tr>\n
43<\/td>\n1969<\/td>\n0,87<\/td>\n0,65<\/td>\n0,43<\/td>\n<\/tr>\n
44<\/td>\n1968<\/td>\n0,86<\/td>\n0,64<\/td>\n0,43<\/td>\n<\/tr>\n
45<\/td>\n1967<\/td>\n0,84<\/td>\n0,63<\/td>\n0,42<\/td>\n<\/tr>\n
46<\/td>\n1966<\/td>\n0,83<\/td>\n0,62<\/td>\n0,42<\/td>\n<\/tr>\n
47<\/td>\n1965<\/td>\n0,82<\/td>\n0,61<\/td>\n0,41<\/td>\n<\/tr>\n
48<\/td>\n1964<\/td>\n0,80<\/td>\n0,60<\/td>\n0,40<\/td>\n<\/tr>\n
49<\/td>\n1963<\/td>\n0,79<\/td>\n0,59<\/td>\n0,39<\/td>\n<\/tr>\n
50<\/td>\n1962<\/td>\n0,78<\/td>\n0,58<\/td>\n0,39<\/td>\n<\/tr>\n
51<\/td>\n1961<\/td>\n0,76<\/td>\n0,57<\/td>\n0,38<\/td>\n<\/tr>\n
52<\/td>\n1960<\/td>\n0,74<\/td>\n0,56<\/td>\n0,37<\/td>\n<\/tr>\n
53<\/td>\n1959<\/td>\n0,73<\/td>\n0,55<\/td>\n0,36<\/td>\n<\/tr>\n
54<\/td>\n1958<\/td>\n0,71<\/td>\n0,53<\/td>\n0,36<\/td>\n<\/tr>\n
55<\/td>\n1957<\/td>\n0,69<\/td>\n0,52<\/td>\n0,35<\/td>\n<\/tr>\n
56<\/td>\n1956<\/td>\n0,68<\/td>\n0,51<\/td>\n0,34<\/td>\n<\/tr>\n
57<\/td>\n1955<\/td>\n0,66<\/td>\n0,49<\/td>\n0,33<\/td>\n<\/tr>\n
58<\/td>\n1954<\/td>\n0,64<\/td>\n0,48<\/td>\n0,32<\/td>\n<\/tr>\n
59<\/td>\n1953<\/td>\n0,62<\/td>\n0,46<\/td>\n0,31<\/td>\n<\/tr>\n
60<\/td>\n1952<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
61<\/td>\n1951<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
62<\/td>\n1950<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
63<\/td>\n1949<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
64<\/td>\n1948<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
65<\/td>\n1947<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
66<\/td>\n1946<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
67<\/td>\n1945<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
68<\/td>\n1944<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
69<\/td>\n1943<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
70<\/td>\n1942<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
71<\/td>\n1941<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
72<\/td>\n1940<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
73<\/td>\n1939<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
74<\/td>\n1938<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
75<\/td>\n1937<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
76<\/td>\n1936<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
77<\/td>\n1935<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
78<\/td>\n1934<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
79<\/td>\n1933<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
80<\/td>\n1932<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
81<\/td>\n1931<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n
82<\/td>\n1930 y anteriores<\/td>\n0,60<\/td>\n0,45<\/td>\n0,30<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

RESOLUCI\u00d3N N\u00ba\u00a0578\/2011 (Administraci\u00f3n Gubernamental de Ingresos P\u00fablicos de la Ciudad Aut\u00f3noma de Buenos Aires). Ciudad Aut\u00f3noma de Buenos Aires. Sellos. Valor inmobiliario de referencia. Modificaci\u00f3n del c\u00e1lculo del VIR de edificios. Inclusi\u00f3n de las tablas de depreciaci\u00f3n SUMARIO:\u00a0Se modifica el procedimiento aplicable para el c\u00e1lculo del valor inmobiliario de referencia -VIR-, incorpor\u00e1ndose las tablas de … <\/p>\n

Segu\u00ed leyendo “Modificaci\u00f3n del c\u00e1lculo del VIR de edificios. Inclusi\u00f3n de las tablas de depreciaci\u00f3n (Octubre 2011).”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[35],"tags":[36],"_links":{"self":[{"href":"http:\/\/blog.topinmobiliario.com\/index.php\/wp-json\/wp\/v2\/posts\/3919"}],"collection":[{"href":"http:\/\/blog.topinmobiliario.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/blog.topinmobiliario.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/blog.topinmobiliario.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/blog.topinmobiliario.com\/index.php\/wp-json\/wp\/v2\/comments?post=3919"}],"version-history":[{"count":14,"href":"http:\/\/blog.topinmobiliario.com\/index.php\/wp-json\/wp\/v2\/posts\/3919\/revisions"}],"predecessor-version":[{"id":3924,"href":"http:\/\/blog.topinmobiliario.com\/index.php\/wp-json\/wp\/v2\/posts\/3919\/revisions\/3924"}],"wp:attachment":[{"href":"http:\/\/blog.topinmobiliario.com\/index.php\/wp-json\/wp\/v2\/media?parent=3919"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/blog.topinmobiliario.com\/index.php\/wp-json\/wp\/v2\/categories?post=3919"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/blog.topinmobiliario.com\/index.php\/wp-json\/wp\/v2\/tags?post=3919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}