AFIP. Resolución General 3720: Impuesto al Valor Agregado. Reintegro del gravamen a turistas del exterior. Resoluciones Generales Nº 380 y Nº 381 y sus respectivas modificaciones. Su sustitución. Texto actualizado.

ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS
Resolución General 3720
Impuesto al Valor Agregado. Reintegro del gravamen a turistas del exterior. Resoluciones Generales Nº 380 y Nº 381 y sus respectivas modificaciones. Su sustitución. Texto actualizado.

afip ADMINISTRACION FEDERAL DE INGRESOS PUBLICOS
Bs. As., 21/1/2015
VISTO las Resoluciones Generales Nº 380 y Nº 381 y sus respectivas modificaciones, y

CONSIDERANDO:

Que esta Administración Federal reviste el carácter de autoridad de aplicación del régimen de reintegro del impuesto al valor agregado facturado al turista del exterior, por las adquisiciones de bienes gravados producidos en el país conforme el Decreto Nº 1.099 del 21 de septiembre de 1998 modificado por el Decreto Nº 80 del 25 de enero de 2001.

Que mediante la Resolución General Nº 380 y sus modificaciones, se establecieron los requisitos y condiciones que deberán reunir los comerciantes que revistan el carácter de responsables inscriptos en el impuesto al valor agregado, que adhieran al mencionado régimen.

Que la Resolución General Nº 381 y sus modificaciones, dispuso el procedimiento a observar para que los turistas del exterior puedan percibir, al momento de salir del país, el reintegro del impuesto al valor agregado abonado por los bienes gravados adquiridos en el mismo que trasladen al exterior.

Que a efectos de optimizar la administración y el control de las operaciones de venta sujetas a reintegro, se ha previsto la transferencia electrónica a este Organismo de los datos correspondientes a las aludidas operaciones y su validación como requisito previo al reintegro que corresponda efectuar.

Que con la finalidad de asegurar el cumplimiento de los compromisos asumidos por todos los participantes del procedimiento establecido mediante las mencionadas normas, procede implementar un nuevo régimen sancionatorio.

Que es objetivo de esta Administración Federal facilitar la consulta y aplicación de las normas vigentes, efectuando el ordenamiento y actualización de las mismas.

Que en tal sentido resulta aconsejable sustituir las resoluciones generales mencionadas en los considerandos precedentes, reuniéndolas en un solo cuerpo normativo.

Que han tomado la intervención que les compete la Dirección de Legislación, las Subdirecciones Generales de Asuntos Jurídicos, de Recaudación, de Administración Financiera, de Fiscalización, de Sistemas y Telecomunicaciones, Técnico Legal Impositiva y Técnico Legal Aduanera, y las Direcciones Generales Impositiva y de Aduanas.

Que la presente se dicta en ejercicio de las facultades conferidas por el Artículo 3° del Decreto Nº 1.099 del 21 de septiembre de 1998, modificado por el Decreto Nº 80 del 25 de enero de 2001, y el Artículo 7° del Decreto Nº 618 del 10 de julio de 1997, sus modificatorios y sus complementarios.

Por ello,

EL ADMINISTRADOR FEDERAL
DE LA ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS
RESUELVE:
A – ALCANCES. PAUTAS Y PROCEDIMIENTOS APLICABLES
Artículo 1° — El régimen de reintegro del impuesto al valor agregado, facturado a los turistas del exterior por la adquisición de bienes gravados producidos en el país —con arreglo a lo previsto en la Ley Nº 22.802 y sus modificaciones—, se ajustará a las pautas y procedimientos establecidos en esta resolución general.
B – COMERCIOS. ADHESIÓN AL RÉGIMEN
Art. 2° — Los comerciantes, entendiéndose por tales a los efectos del presente régimen aquellos que revistan la condición de responsables inscriptos en el impuesto al valor agregado, que opten por incorporarse al régimen de reintegro mencionado en el Artículo 1°, deberán adherirse expresamente, cumpliendo los requisitos y las condiciones que se establecen en este apartado.
La adhesión al régimen importará por parte del comercio adherido su pleno consentimiento y la sujeción a las disposiciones de esta resolución general, sin perjuicio de las condiciones que el sujeto adherido establezca con las empresas adjudicatarias en los instrumentos correspondientes.
Art. 3° — La adhesión mencionada en el artículo anterior deberá realizarse ante las empresas adjudicatarias de la prestación del servicio de devolución, que se encuentren identificadas en el Anexo I de la presente.
Las aludidas empresas podrán exigir a los comercios adherentes al régimen el pago de una cuota anual, que no podrá superar el importe que fije el pliego de bases y condiciones de la licitación respectiva.
Art. 4° — Los comerciantes adheridos al régimen, cuando efectúen ventas por un importe igual o superior a SETENTA PESOS ($ 70.-) de bienes gravados producidos en el país, a turistas del exterior, deberán:
a) Constatar la condición de turista del exterior del adquirente mediante la tarjeta o comprobante que entrega la Dirección Nacional de Migraciones, el pasaporte o documento de identidad y que la mercadería reúna las condiciones normadas en la Ley Nº 22.802 y sus modificaciones.
b) Confeccionar facturas tipo “B” o emitir, mediante la utilización de controladores fiscales, facturas tipo “B” o tique facturas tipo “B”.
El documento que se emita deberá contener exclusivamente productos sujetos a reintegro, y consignar en el espacio destinado a la descripción del bien vendido la leyenda “Bienes gravados producidos en el país”.
c) Consignar complementariamente en el citado comprobante, los siguientes datos:
1. Respecto del turista del exterior:
1.1. Número de pasaporte o documento de identidad.
1.2. Apellido y nombres.
1.3. Domicilio en el país de residencia.
2. Respecto de la operación:
2.1. Número del “Cheque de Reintegro” entregado al turista del exterior.
2.2. Nota al pie indicando el importe del impuesto al valor agregado y —en su caso— de los impuestos internos, contenidos en la factura tipo “B” o tique factura tipo “B”.
Cuando el comprobante de la operación se emita mediante la utilización de controladores fiscales, el referido importe será calculado por el software de aplicación e impreso de acuerdo con las formas y especificaciones que para los modelos de comprobantes se establecen en la Resolución General Nº 3.561.
d) Completar la totalidad de los datos requeridos en los ejemplares del “Cheque de Reintegro”, consignando —de corresponder— en el espacio asignado al ítem “P.TOTAL (+ IVA)”, la diferencia que resulte de detraer del monto total facturado, el importe atribuible a los impuestos internos.
Art. 5° — Los ejemplares de las facturas, tique facturas y “Cheques de Reintegro” emitidos, tendrán los siguientes destinos:
a) El original de la factura o tique factura y el original y triplicado del “Cheque de Reintegro”: serán entregados al adquirente del exterior para su presentación ante la Aduana interviniente al momento de su egreso del país, quien deberá exhibirlos junto con la mercadería detallada en la factura o tique factura. Ambos documentos en original serán devueltos al turista para ser presentados al prestador que corresponda, ya sea en los puestos de salida o en los buzones habilitados. El triplicado del “Cheque de Reintegro” quedará en poder del personal aduanero.
El triplicado se conservará en el Servicio Aduanero durante un lapso de tres meses contados a partir de su recepción o, estando implementado el procedimiento electrónico aprobado por el Artículo 20 de la presente resolución general, hasta la registración de su aprobación o rechazo en el sistema.
b) El duplicado de la factura o tique factura y del “Cheque de Reintegro”: para el emisor, a los fines administrativos, contables y fiscales.
Art. 6° — A partir de la implementación del procedimiento de autorización electrónica previsto en el Artículo 20 de la presente, los comerciantes deberán remitir a las empresas adjudicatarias la información inherente a las ventas efectuadas a turistas del exterior sujetas a reintegro del impuesto al valor agregado, que luego deberá ser transferida electrónicamente por dichas empresas a esta Administración Federal. La transferencia electrónica deberá efectuarse a través del servicio denominado “WS Turiva”, cuyas especificaciones técnicas se encuentran publicadas en el sitio “web” de este Organismo (htpp://www.afip.gob.ar).
Asimismo, los comerciantes y las empresas adjudicatarias podrán consultar tales operaciones en el servicio denominado “TurIVA_web” disponible mediante el empleo de “Clave Fiscal” con nivel de seguridad 2, otorgada de conformidad con el procedimiento dispuesto por la Resolución General Nº 2.239, su modificatoria y complementarias.
Art. 7° — Serán suspendidos por un período de hasta DOCE (12) meses calendario, aquellos comercios adheridos que presenten alguna de las siguientes condiciones:
a) Incumplimiento de UNA (1) o más de las obligaciones establecidas en el Artículo 4°, detectadas en TRES (3) o más operaciones sujetas a reintegro.
b) Se les detecten TRES (3) o más operaciones sujetas al reintegro del impuesto al valor agregado, en las que se incluyan productos importados.
c) No acrediten el cumplimiento de la presentación de las declaraciones juradas del impuesto al valor agregado de los últimos DOCE (12) meses o no se consigne en ellas el débito fiscal pagado por los turistas extranjeros.
La suspensión se graduará en atención a la gravedad del incumplimiento y a la reiteración de infracciones. Asimismo, será dispuesta por el órgano rector del sistema de contrataciones y notificada al comercio y a todas las empresas adjudicatarias del servicio, a fin de que éstas inhiban las ventas que generen derecho a devolución del impuesto al valor agregado en todos los puntos de venta del comercio sancionado.
El período de suspensión podrá mantenerse aún luego de finalizada la contratación de las empresas adjudicatarias.
Durante todo el período de vigencia de la sanción de suspensión, las empresas adjudicatarias inhibirán la posibilidad de ventas del comercio adherido a través del retiro de los elementos establecidos en el Artículo 8°, de la inhabilitación sistémica para transmitir las operaciones sujetas a reintegro cuando se encuentre implementado el procedimiento aprobado mediante el Artículo 20, o mediante otra forma que, a satisfacción de esta Administración Federal, impida al comercio efectuar las operaciones aludidas.
Las sanciones dispuestas por el órgano rector del régimen de contrataciones no obstarán la adopción de las medidas que correspondan, por aplicación de la Ley Nº 11.683, texto ordenado en 1998 y sus modificaciones.
C – EMPRESAS ADJUDICATARIAS. OBLIGACIONES
Art. 8° — Las empresas adjudicatarias identificadas en el Anexo I entregarán a los comercios adheridos, los siguientes elementos:
a) Material de promoción comercial y el instructivo de funcionamiento del régimen de reintegro.
b) Soluciones tecnológicas para la transmisión en línea de las operaciones de venta sujetas a reintegro, incluyendo mantenimiento y soporte técnico. La adjudicataria deberá garantizar que la transmisión de la operación de venta a este Organismo se concrete con antelación a la presentación del turista en la Aduana.
c) Los elementos necesarios para la emisión de los documentos (software para generación de cheques de reintegro, cheques de reintegro propiamente dichos u otro elemento que cumpla con la misma finalidad), que se entregarán a los turistas que efectúen compras sujetas a reintegro del impuesto al valor agregado.
Dichos documentos deberán emitirse por triplicado y serán confeccionados por alguno de los siguientes métodos alternativos:
1. En forma manual, completando los datos del documento preimpreso.
2. Mediante terminales de impresión exclusivas o el equipamiento electrónico denominado “Controlador Fiscal” instalado en el comercio adherido, considerándose éstos como Documentos No Fiscales Autorizados u Homologados, según corresponda, en los términos de la Resolución General Nº 3.561.
Art. 9° — Cada ejemplar de “Cheque de Reintegro” deberá contener como mínimo los datos que se indican seguidamente, agrupados en la forma que se detalla:
a) Respecto del reintegro:
1. La leyenda “Cheque de Reintegro”.
2. Código de identificación unívoca.
3. Datos del turista: apellido y nombres, número de pasaporte o documento de identidad y domicilio en el país de residencia.
4. Importe a reintegrar. Cuando el comprobante de la operación se emita mediante la utilización de controladores fiscales, el monto a reintegrar será calculado e impreso por el software de aplicación.
b) Respecto de la compra:
1. Identificación del vendedor: apellido y nombres, razón social o denominación y Clave Única de Identificación Tributaria (C.U.I.T.).
2. Fecha de emisión del comprobante.
3. Código del tipo de comprobante: SEIS (6) para la factura tipo “B” y OCHENTA Y DOS (82) para el tique factura tipo “B”.
4. Punto de venta y número de comprobante.
5. Importe del impuesto al valor agregado y —de corresponder— de los impuestos internos, contenidos en la factura tipo “B” o tique factura tipo “B”.
6. Importe total facturado.
Art. 10. — Las empresas adjudicatarias entregarán a los comercios adheridos una liquidación por el importe total del impuesto al valor agregado contenido en las adquisiciones de bienes efectuadas por los turistas del exterior.
Dicho comprobante deberá cumplir con los requisitos establecidos en el Anexo II, Título A, Punto I) de la Resolución General Nº 1.415, sus modificatorias y complementarias.
Art. 11. — Las empresas adjudicatarias deberán mantener un “Registro de Comercios Adheridos” al régimen de devolución del impuesto al valor agregado a los turistas del extranjero, el que se podrá consultar libremente en los sitios “web” de cada adjudicataria.
Art. 12. — Mensualmente las empresas adjudicatarias deberán informar a esta Administración Federal el detalle de comercios adheridos y operaciones sujetas a reintegro del impuesto al valor agregado.
La información tendrá carácter de declaración jurada, se confeccionará utilizando un módulo del Sistema Integrado de Aplicaciones (S.I.Ap.) habilitado al efecto y se presentará por “Internet” a través del sitio “web” de esta Administración Federal, conforme el procedimiento establecido en la Resolución General Nº 1.345, sus modificatorias y complementarias.
Art. 13. — El reembolso del importe de la liquidación citada en el Artículo 10, por parte del comercio adherido a las empresas adjudicatarias, deberá efectuarse mediante:
a) Cheque nominativo extendido a nombre del emisor de la liquidación, cruzado y con la cláusula “no a la orden”. En el anverso del mismo deberá consignarse la leyenda “para acreditar en cuenta”, conforme a lo dispuesto en el Artículo 46 y concordantes de la Ley Nº 24.452 y su modificatoria.
b) Cheque de pago diferido, emitido a nombre del emisor de la liquidación, cruzado y con la cláusula “no a la orden”, en las condiciones establecidas en el Artículo 12, párrafo tercero, de la Ley Nº 24.452 y su modificatoria.
c) Acreditación en la cuenta bancaria de la adjudicataria, por procedimientos manuales o electrónicos. Dicho pago será computado por el comercio adherido en la declaración jurada del impuesto al valor agregado correspondiente al mes en que se efectuó el reembolso, en las condiciones que establece el Artículo 5°, inciso e), del Decreto Nº 1.099/98, modificado por el Decreto Nº 80/01. Para ello, el crédito fiscal proveniente de operaciones incluidas en el presente régimen, deberá ser indicado como “TurIVA”, según lo normado en el Anexo I, punto 3, inciso f) de la Resolución General Nº 715 y sus complementarias.
D – TURISTAS DEL EXTERIOR BENEFICIARIOS
Art. 14. — Los turistas del exterior que trasladen al extranjero bienes gravados de producción nacional que hubiesen adquirido en el país, percibirán el reintegro del impuesto al valor agregado facturado por el vendedor.
El reintegro será efectuado por la empresa adjudicataria de la prestación del servicio de devolución a la que haya adherido el respectivo comercio.
Art. 15. — El reintegro del impuesto al valor agregado será procedente cuando las adquisiciones de bienes gravados producidos en el país, se hayan realizado en un comercio adherido al régimen y por un importe igual o superior a SETENTA PESOS ($ 70.-) por cada factura o tique factura y en tanto se dé cumplimiento a los requisitos que se establecen en los artículos siguientes.
Art. 16. — En oportunidad de efectuar la adquisición de los bienes comprendidos en el presente régimen, el turista del exterior deberá:
a) Acreditar ante el vendedor su condición de turista del exterior mediante la exhibición de la tarjeta o comprobante entregado por la Dirección Nacional de Migraciones, y del pasaporte o documento de identidad.
b) Obtener del comerciante la siguiente documentación:
1. Original de la factura o tique factura respaldatorio de la adquisición de los bienes que originan reintegro. Dichos documentos deberán encontrarse emitidos en forma independiente de otras compras no sujetas al beneficio. La inobservancia de este último requisito obstará al reconocimiento del reintegro.
2. Original y triplicado del “Cheque de Reintegro”, por el monto del impuesto al valor agregado contenido en la compra, detraída la comisión que percibe la empresa adjudicataria por la prestación del servicio.
Art. 17. — Cuando se produzca la salida del país, el turista del exterior deberá exhibir la mercadería, la factura o tique factura y el “Cheque de Reintegro” para su verificación y autorización por parte del personal aduanero, juntamente con su pasaporte o documento de identidad y la tarjeta o comprobante de la Dirección Nacional de Migraciones. En caso que no se exhiban los mencionados elementos, que no coincidan los datos referenciales que surgen de los documentos con los registrados en el “Cheque de Reintegro” o que éste último presente una antigüedad superior a los SEIS (6) meses respecto de su fecha de emisión, se retendrá el mismo y se denegará el reintegro del gravamen.
La falta de exhibición de la mercadería ante el servicio aduanero, así como la imposibilidad de su verificación por haber sido despachada como equipaje de bodega o por cualquier otra causa imputable al solicitante, implicará la denegatoria del reintegro. En estos casos, no se intervendrá el “Cheque de Reintegro”, devolviéndoselo al turista del exterior sin más trámite.
La detección de mercadería no sujeta a reintegro incluida en el “Cheque de Reintegro”, dará lugar a la retención en el servicio aduanero de todos los ejemplares del cheque e implicará la denegación del reintegro, aun cuando en el mismo se incluyeran montos correspondientes a mercaderías con las características previstas en el Artículo 15.
Art. 18. — Para la percepción del reintegro del impuesto al valor agregado de las compras que hubieren sido aprobadas por el servicio aduanero, el turista podrá optar por alguna de las siguientes modalidades:
a) Devolución en efectivo: A tal fin deberá presentarse en el puesto de reintegro de la adjudicataria que corresponda al comercio en el cual efectuó la adquisición de los bienes. La devolución en efectivo sólo procederá en los aeropuertos, terminales portuarias y demás puntos de frontera que posean puestos de reintegro instalados por las empresas adjudicatarias.
b) Devolución mediante tarjeta de crédito o giro a su domicilio: En este supuesto deberá presentar los documentos referidos en el artículo anterior en los puestos de reintegro, intervenidos por el personal aduanero o depositar los “Cheques de Reintegro” en los buzones habilitados por la empresa adjudicataria que corresponda.
E – AGENTES ADUANEROS. AUTORIZACIÓN DEL REINTEGRO
Art. 19. — El personal aduanero verificará los bienes alcanzados por la franquicia y su egreso del país, realizando además los controles que seguidamente se indican:
a) Aprobación manual del “Cheque de Reintegro”. Se controlará la correlación de los datos de la factura o tique factura con los del referido documento, dejando constancia de su intervención en los comprobantes verificados, consignando lugar, fecha, conformidad u observaciones pertinentes, así como sello aduanero correspondiente, firma y sello aclaratorio del actuante.
b) Aprobación electrónica del reintegro. A partir de la implementación del sistema de autorización electrónica que se aprueba en el Artículo 20, el personal aduanero verificará los datos de la factura o tique factura con la información previamente transmitida a esta Administración Federal por las empresas adjudicatarias, como también el resultado de las validaciones sistémicas realizadas. Seguidamente se procederá a registrar en el sistema la aprobación del reintegro o su rechazo, según corresponda.
F – AUTORIZACIÓN ELECTRÓNICA
Art. 20. — Apruébase el procedimiento de autorización electrónica de los reintegros del impuesto al valor agregado facturado a turistas del exterior, que podrá coexistir con el procedimiento de autorización manual realizado a través de los “Cheques de Reintegro” hasta tanto todos los comercios adheridos al régimen y todos los servicios aduaneros dispongan de la infraestructura tecnológica necesaria para la registración y autorización electrónica de tales reintegros.
Art. 21. — A partir de la implementación del procedimiento de autorización electrónica, lo definido en esta resolución general podrá modificarse para que los comercios adheridos al régimen y, en su caso, los servicios aduaneros, puedan:
a) Prescindir de consignar en las facturas tipo “B” el número del “Cheque de Reintegro” entregado al turista del exterior.
b) Prescindir de consignar el apellido y nombres y el domicilio del turista en el “Cheque de Reintegro”, detallando solamente el número de pasaporte o documento de identidad y el país de residencia.
c) Reemplazar el “Cheque de Reintegro” preimpreso por un documento electrónico, que se emitirá por triplicado en caso de ser necesaria su utilización ante situaciones que impidan la operatividad del sistema.
d) Considerar cumplidos la autorización o el rechazo del “Cheque de Reintegro”, con la intervención del servicio aduanero en el sistema.
Asimismo, una vez finalizada la implementación del procedimiento de transmisión electrónica en la totalidad de los comercios adheridos y dependencias competentes del servicio aduanero, las empresas adjudicatarias podrán prescindir de la instalación de buzones para el depósito de los “Cheques de Reintegro”.
Art. 22. — En caso de presentarse situaciones de contingencia que impidan la operatividad del procedimiento de autorización electrónica, las instancias intervinientes procederán conforme se indica a continuación:
a) Inconvenientes en el comercio adherido: emitirá y entregará al turista comprobantes generados en forma manual conteniendo todos los datos e igual cantidad de ejemplares que el emitido en forma electrónica. Asimismo, una vez restablecido el sistema, la información de la operación realizada será remitida a esta Administración Federal a través de la empresa adjudicataria correspondiente.
b) Inconvenientes en las dependencias aduaneras: el personal interviniente deberá dejar constancia de su aprobación o rechazo en los comprobantes emitidos por el comercio adherido. A tal fin se consignará lugar, fecha, sello aduanero correspondiente, firma y sello aclaratorio del actuante. El original de la factura o tique factura y el “Cheque de Reintegro” serán devueltos al turista para su presentación en el puesto de la empresa adjudicataria del servicio, conservando ésta última el triplicado del cheque para proceder a la aprobación o rechazo en el sistema, una vez restablecida la operatividad del mismo.
c) Inconvenientes en el puesto de la empresa adjudicataria: la empresa recibirá el “Cheque de Reintegro” y arbitrará los medios necesarios para efectuar la devolución del impuesto al turista. No procederá el reintegro del gravamen si no pudiera corroborarse en el sistema, la aprobación del servicio aduanero respecto de la operación de que se trate. Superado el inconveniente y verificada la aprobación por parte del servicio aduanero, se procederá a la devolución en efectivo y/o a la acreditación del importe correspondiente a través de tarjeta de crédito o giro.
G – DISPOSICIONES GENERALES
Art. 23. — Los comercios adheridos al régimen, los puestos de salida y buzones donde los turistas del exterior gestionarán sus reintegros, se identificarán a través del logotipo obrante en el Anexo II, cuyo diseño y medidas se aprueban mediante la presente resolución general.
Las empresas adjudicatarias del servicio podrán acompañar la aludida identificación con sus respectivos logotipos o marcas, cuyas medidas serán iguales o inferiores a las del logotipo aludido en el párrafo anterior.
Art. 24. — La presente resolución general entrará en vigencia a partir del primer día del segundo mes inmediato posterior al de su publicación en el Boletín Oficial, inclusive.
El procedimiento de transmisión electrónica tendrá vigencia a partir de las fechas indicadas en el cronograma publicado en el sitio “web” institucional (http://www.afip.gob.ar)
Art. 25. — Apruébanse los Anexos I, II y III, que forman parte de la presente resolución general.
Art. 26. — Déjanse sin efecto el Anexo VIII —DEVOLUCION DEL IMPUESTO AL VALOR AGREGADO A LOS TURISTAS DEL EXTERIOR— de la Resolución (ANA) Nº 3.751/1994, las Resoluciones Generales Nros. 380, 381, 827, 972, 1.613, 2.945 y 2.968, a partir de la fecha de vigencia dispuesta en el primer párrafo del Artículo 24, sin perjuicio de su aplicación a los hechos y situaciones acaecidos durante sus respectivas vigencias.
Toda cita efectuada en normas vigentes respecto de las citadas resoluciones generales debe entenderse referida a la presente.
Los reintegros correspondientes a las adquisiciones comprendidas en las normas que se derogan, se tramitarán de acuerdo con las disposiciones de estas últimas.
Art. 27. — Regístrese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — Ricardo Echegaray.

ANEXO I (Artículos 3° y 8°) IDENTIFICACIÓN DE LAS EMPRESAS ADJUDICATARIAS

C.U.I.T. DENOMINACIÓN
30-69897975-1 GLOBAL BLUE ARGENTINA SOCIEDAD ANÓNIMA.

 

ANEXO II (Artículo 23)
Cartel. Medida: valor máximo 90 x 90 cm. Valor intermedio 50 x 50 cm. Valor mínimo 20 x 20 cm. Las medidas para su reducción serán proporcionales a las medidas aquí estipuladas. Impresión: sobre vinilo ploteado. Calcos. Medida: 20 x 20 cm.
ANEXO III (Artículo 25)

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