{"version":"1.0","provider_name":"Canosa Abogados","provider_url":"https:\/\/canosa.com\/es\/","author_name":"canosa","author_url":"https:\/\/canosa.com\/es\/author\/canosa\/","title":"Impuesto de sellos sobre operaciones a trav\u00e9s de medios electr\u00f3nicos - Canosa Abogados","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"QsfdPOTtlN\"><a href=\"https:\/\/canosa.com\/es\/stamp-tax-on-transactions-by-electronic-means\/\">Impuesto de sellos sobre operaciones a trav\u00e9s de medios electr\u00f3nicos<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/canosa.com\/es\/stamp-tax-on-transactions-by-electronic-means\/embed\/#?secret=QsfdPOTtlN\" width=\"600\" height=\"338\" title=\"\u00abImpuesto de sellos sobre operaciones a trav\u00e9s de medios electr\u00f3nicos\u00bb \u2014 Canosa Abogados\" data-secret=\"QsfdPOTtlN\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","description":"El 1 de enero de 2015 entr\u00f3 en vigor la Ley N\u00ba 5493, la cual introduce modificaciones al C\u00f3digo Fiscal de la Ciudad Aut\u00f3noma de Buenos Aires (\u201cCF\u201d) relativas al Impuesto de Sellos. En lo que respecta a este gravamen, hasta el 31 de diciembre de 2015 el Art. 438 del CF estipulaba que \u201cLos &hellip; Continued"}