{"id":12002,"date":"2024-11-11T14:54:30","date_gmt":"2024-11-11T17:54:30","guid":{"rendered":"http:\/\/rsl.dnsalias.com\/rentas_sanluis\/?page_id=12002"},"modified":"2025-03-05T11:29:23","modified_gmt":"2025-03-05T14:29:23","slug":"impuesto-sellos","status":"publish","type":"page","link":"https:\/\/dpip.sanluis.gov.ar\/rentas_sanluis\/?page_id=12002","title":{"rendered":"Impuesto de Sellos"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"12002\" class=\"elementor elementor-12002\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-078a869 elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"078a869\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6313a52 elementor-widget elementor-widget-spacer\" data-id=\"6313a52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8919d56 e-flex e-con-boxed e-con e-parent\" data-id=\"8919d56\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d5a7f0a e-con-full e-flex e-con e-child\" data-id=\"d5a7f0a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-352fd95 elementor-widget elementor-widget-image\" data-id=\"352fd95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"627\" height=\"55\" src=\"https:\/\/dpip.sanluis.gov.ar\/rentas_sanluis\/wp-content\/uploads\/2025\/02\/IMPUESTO-DE-SELLOS-48.png\" class=\"attachment-full size-full wp-image-16850\" alt=\"\" srcset=\"https:\/\/dpip.sanluis.gov.ar\/rentas_sanluis\/wp-content\/uploads\/2025\/02\/IMPUESTO-DE-SELLOS-48.png 627w, https:\/\/dpip.sanluis.gov.ar\/rentas_sanluis\/wp-content\/uploads\/2025\/02\/IMPUESTO-DE-SELLOS-48-300x26.png 300w\" sizes=\"(max-width: 627px) 100vw, 627px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41a21c1 e-con-full e-flex e-con e-child\" data-id=\"41a21c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-13e55575 e-con-full e-flex e-con e-child\" data-id=\"13e55575\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div data-ep-wrapper-link=\"{&quot;url&quot;:&quot;https:\\\/\\\/dpip.sanluis.gov.ar\\\/rentas_sanluis\\\/Normativas\\\/Leyes\\\/2024\\\/LEY%20VIII-0254-2024.pdf?_t=1733165055&quot;,&quot;is_external&quot;:&quot;on&quot;,&quot;nofollow&quot;:&quot;&quot;,&quot;custom_attributes&quot;:&quot;&quot;}\" style=\"cursor: pointer\" class=\"bdt-element-link elementor-element elementor-element-1e9668a1 elementor-widget elementor-widget-text-editor\" data-id=\"1e9668a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"ac-subtitle action_box-subtitle\"><span style=\"color: #4aacc4;\">Ley Impositiva Anual Vigente<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d9291e elementor-widget elementor-widget-text-editor\" data-id=\"2d9291e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tienen que pagar este impuesto todas las personas, asociaciones, organizaciones, empresas, por los actos, contratos u operaciones onerosos, instrumentados en la provincia de San Luis, o que tengan relaci\u00f3n con hechos bienes situados en la Provincia aunque se celebren los acuerdos fuera de ella.<\/p><p>Es un impuesto instant\u00e1neo, es decir que debe pagarse cuando se instrumenta el acuerdo; siendo la forma de liquidaci\u00f3n y pago del impuesto, de acuerdo el tipo de operaci\u00f3n, mediante la presentaci\u00f3n del documento en las oficinas de la DPIP para la liquidaci\u00f3n y emisi\u00f3n de la boleta de pago correspondiente, o a trav\u00e9s de los Agentes de Recaudaci\u00f3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13588dd e-con-full e-flex e-con e-child\" data-id=\"13588dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1fd2d42 e-grid e-con-full e-con e-child\" data-id=\"1fd2d42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-facaba9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"facaba9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sistematributario.dpip.sanluis.gov.ar\/ords\/clavefiscal\/r\/miclave\/login\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ingresar con Clave Fiscal<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-ep-wrapper-link=\"{&quot;url&quot;:&quot;https:\\\/\\\/dpip.sanluis.gov.ar\\\/rentas_sanluis\\\/?p=11261&quot;,&quot;is_external&quot;:&quot;on&quot;,&quot;nofollow&quot;:&quot;&quot;,&quot;custom_attributes&quot;:&quot;&quot;}\" style=\"cursor: pointer\" class=\"bdt-element-link elementor-element elementor-element-2ab3e6b elementor-align-center elementor-widget elementor-widget-button\" data-id=\"2ab3e6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ver instructivo<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c68acfb elementor-widget elementor-widget-text-editor\" data-id=\"c68acfb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div id=\"eluidcee0f0f8\" class=\"eluidcee0f0f8 col-md-12 col-sm-12 znColumnElement\"><div class=\"znColumnElement-innerWrapper-eluidcee0f0f8 znColumnElement-innerWrapper znColumnElement-innerWrapper--valign-top znColumnElement-innerWrapper--halign-left \"><div class=\"znColumnElement-innerContent\"><div class=\"services_box eluid5a23832a servicebox-sch--light element-scheme--light services_box--modern sb--hasicon\"><div class=\"services_box__inner clearfix\"><div class=\"services_box__content\"><h5 class=\"services_box__title element-scheme__hdg1 \"><strong><span style=\"color: #354393;\">NOVEDADES<\/span><\/strong><\/h5><div class=\"services_box__desc\"><p><b>Pago electr\u00f3nico inmediato del Impuesto de SELLOS 14-04-20 <\/b><br \/>La Direcci\u00f3n Provincial de Ingresos P\u00fablicos implementa el Pago electr\u00f3nico Inmediato del Impuesto de Sellos.<br \/>Te mostramos c\u00f3mo usar este nuevo servicio.\u00a0<\/p><p>A partir del a\u00f1o 2008, a los efectos de determinar el monto a pagar de impuesto se deber\u00e1 tener en cuenta el valor econ\u00f3mico establecido por la DPIP en lugar de la valuaci\u00f3n fiscal dispuesta por la Direcci\u00f3n Provincial de Catastro, para todos aquellos actos u operaciones relacionados con inmuebles provinciales.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div id=\"eluid26074c47\" class=\"eluid26074c47 col-md-12 col-sm-12 znColumnElement\"><div class=\"znColumnElement-innerWrapper-eluid26074c47 znColumnElement-innerWrapper znColumnElement-innerWrapper--valign-top znColumnElement-innerWrapper--halign-left \"><div class=\"znColumnElement-innerContent\"><div class=\"services_box eluid34fc8229 servicebox-sch--light element-scheme--light services_box--modern sb--hasicon\"><div class=\"services_box__inner clearfix\"><div class=\"services_box__icon\"><h5 class=\"services_box__icon-inner\"><span style=\"color: var(--ast-global-color-2); font-family: Ubuntu, sans-serif; font-size: 1.6rem; font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5);\"><strong><span style=\"color: #354393;\">REQUISITOS PARA TR\u00c1MITES<\/span><\/strong><br \/><\/span><\/h5><\/div><div class=\"services_box__content\"><div class=\"services_box__desc\"><p><b>Sellado de Contratos :<\/b><\/p><ul><li>Se debe concurrir con el contrato original y una copia<\/li><li>Se liquidar\u00e1 el impuesto correspondiente, y luego de abonarlo en la sucursal del Banco Supervielle, se procede al sellado del contrato<\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Ley Impositiva Anual Vigente Tienen que pagar este impuesto todas las personas, asociaciones, organizaciones, empresas, por los actos, contratos u operaciones onerosos, instrumentados en la provincia de San Luis, o que tengan relaci\u00f3n con hechos bienes situados en la Provincia aunque se celebren los acuerdos fuera de ella. Es un impuesto instant\u00e1neo, es decir que [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-12002","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/dpip.sanluis.gov.ar\/rentas_sanluis\/index.php?rest_route=\/wp\/v2\/pages\/12002","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dpip.sanluis.gov.ar\/rentas_sanluis\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/dpip.sanluis.gov.ar\/rentas_sanluis\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/dpip.sanluis.gov.ar\/rentas_sanluis\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dpip.sanluis.gov.ar\/rentas_sanluis\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12002"}],"version-history":[{"count":57,"href":"https:\/\/dpip.sanluis.gov.ar\/rentas_sanluis\/index.php?rest_route=\/wp\/v2\/pages\/12002\/revisions"}],"predecessor-version":[{"id":17861,"href":"https:\/\/dpip.sanluis.gov.ar\/rentas_sanluis\/index.php?rest_route=\/wp\/v2\/pages\/12002\/revisions\/17861"}],"wp:attachment":[{"href":"https:\/\/dpip.sanluis.gov.ar\/rentas_sanluis\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}