Uruguay: Decreto 359/015: El Decreto Inesperado Que Vino A Cambiar El IRAE

Last Updated: 17 February 2016
Article by Maria Cecilia Villa

En una época del año en la que nos encontramos pensando en festejos y vacaciones, creyendo que el año ha concluido y nada nuevo podía ocurrir, el Poder Ejecutivo dictó el Decreto 359/15 por el cual eliminó el ajuste por inflación en la liquidación del IRAE, para los casos en que la inflación se encuentre por debajo del 10%. En el presente daremos una breve reseña de la normativa en cuestión, las modificaciones introducidas y las consecuencias que acarreará.  

El pasado 29 de diciembre, cuando tan sólo restaban dos días para que el año finalizara, el Poder Ejecutivo dictó el Decreto Nº 359/15, a través del cual se dispuso la agregación de un artículo al Decreto Nº 150/07. Para dar cabal comprensión a la normativa modificada realizaremos una breve referencia a la misma. El Decreto Nº 150/07 se dictó el 26 de abril de 2007 e introdujo disposiciones necesarias para la aplicación del Impuesto a las Rentas de las Actividades Económicas, tributo conocido como el IRAE. El artículo 58 del Decreto Nº 150/07 regula específicamente la aplicación del Ajuste por Inflación en el cálculo del IRAE, y es justamente en esta esfera que vino a incidir el Decreto Nº 359/15.

En este sentido, el Decreto Nº 359/15 agregó al Decreto 150/07 el articulo 58 ter., el cual dispone en su inciso primero que "Cuando el porcentaje de variación del índice dispuesto por el inciso primero del artículo 28 del TOT No. 4 del Texto Ordenado 1996, ocurrido entre los meses de cierre del ejercicio anterior y del que se liquida, no haya superado el 10% (diez por ciento), no deberá realizarse el ajuste por inflación establecido en el artículo 27del citado Titulo", y en su inciso segundo, "En caso de que el ejercicio económico sea inferior a doce meses, a los solos efectos de la comparación con el límite establecido en el inciso anterior, el porcentaje de variación del índice correspondiente a dicho periodo se computara por el porcentaje que resulte de la determinación de la tasa anual equivalente".

Ahora bien, de la lectura de lo dispuesto en el Decreto 359/15, surgen las siguientes interrogantes que intentaremos responder en el presente artículo, ¿qué es el ajuste por inflación y cómo funcionaba antes del dictado de este controversial Decreto?, ¿qué consecuencias trae a las empresas la introducción de esta modificación en el cálculo del IRAE?, y por último ¿cómo fue recibida la noticia por las empresas?

El ajuste por inflación busca reflejar el efecto que provoca éste fenómeno en los resultados de la empresa, a los efectos de constatar el deterioro del poder adquisitivo del capital inicial, fruto del mismo. Hasta la aplicación del Decreto 359/15, independientemente del monto de la inflación,al cierre del ejerciciolas empresas aplicaban dicho ajuste para calcular el IRAE, lo que significaba para las que poseían más activos que pasivos, una disminución en el monto a pagar de su IRAE.

Con el Decreto 359/15 se procedió a la eliminación del ajuste por inflación para aquellos periodos en los que la inflación no supere el 10%. Las consecuencias que trae aparejada la introducción de esta modificación en el cálculo del IRAE dependerán de la composición del patrimonio de cada empresa. Si bien algunas empresas se verán beneficiadas por este Decreto otras por el contrario se perjudicarán. Esto dependerá de la composición de activos y pasivos de la empresa. En empresas cuyos activos totales más activos fijos superen a los pasivos, el ajuste por inflación implicaba generar una pérdida que se podía descontar del pago del IRAE. Al no hacerse ese ajuste, ahora esas firmas pagaran más IRAE del que pagaban antes del Decreto 359/15. En contraposición se encuentran aquellas empresas con muchos activos fijos y pasivos, las que podrían llegar a verse beneficiadas pagando menos.

No obstante la cantidad de empresas perjudicadas será ampliamente mayor al número de empresas beneficiadas. El grueso de las empresas se verá perjudicado sufriendo un incremento en el pago de sus impuestos. El motivo de esto radica en que comúnmente la situación en la mayoría de las empresas es que tengan una posición activa: que el valor de sus activos sea mayores que el de sus obligaciones.

Además, dentro de los perjudicados algunos lo hacen en mayor dimensión que otros. Este es el ejemplo de los Bancos, que están obligados a realizarlos cierres de sus balances en diciembre y por el giro de sus actividades y los importantes activos locales en pesos, tienen una pérdida por inflación muy grande lo que hace que este Decreto los afecte aun más que a otros.

El Decreto, como era de esperarse, ha ocasionado un gran malestar dentro de las empresas, las cuales son contestes en la sorpresa que el mismo les ha ocasionado. Si bien es importante destacar que la reforma Tributaria del 2007 facultaba al Poder Ejecutivo a eliminar el ajuste en la liquidación de IRAE por inflación, siempre que esta se encontrara por debajo del 10%, hasta ahora el Poder Ejecutivo nunca había recurrido a ello. El decreto causó mucha sorpresa, no solo porque el Poder Ejecutivo nunca antes había recurrido a esta facultad ni lo había anunciado, sino que también por el momento en el que fue publicado el Decreto, el 30 de diciembre, el penúltimo día del año, y utilizando la jerga cotidiana cuando "todo elpescado ya se encontraba vendido". La mayoría de las empresas ya habían realizado el cálculo y tenían previsto pagar una suma determinada de dinero, y ahora tendrán que recalcular el IRAE, sin poder tomar decisiones tendientes a minimizar los montos a abonar por el IRAE. Asimismo, haberlo hecho sobre el cierre del año y con vigencia para el ejercicio en curso lleva a que esta modificación sea retroactiva "por la vía de los hechos", determinando un cambio violento en las reglas tributarias.Para muchos empresarios es evidente que este Decreto es una medida desesperada del Estado para recaudar más dinero, ante la desaceleración de la recaudación de la DGI. De esta forma el Decreto obligó a la mayoría de las empresas a recalcular su tributación, debiendo abonar más dinero en impuestos de lo que tenían proyectado, y todo esto en el momento menos oportuno.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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