Uruguay: Volvió El Impuesto De Enseñanza Primaria Sobre Inmuebles Rurales

Last Updated: 26 September 2016
Article by Guyer & Regules

¿Cuál es el vencimiento de las 3 cuotas para el pago del impuesto de enseñanza primaria rural año 2016?

Los vencimientos son: i) 31 de mayo, ii) 30 de setiembre y iii) 9 de diciembre.

¿Todos los propietarios de inmuebles rurales deben pagar este impuesto?

No, hay padrones que están exonerados y hay propietarios que por la superficie que explotan  también lo están.

¿Quiénes son los contribuyentes exonerados?

Los titulares de padrones cuyo valor real de Catastro sea inferior a $142.050 (monto mínimo imponible para el año 2016) están exonerados del pago del impuesto sobre cada padrón que no supere dicho valor.

Además, los propietarios de inmuebles rurales que exploten a cualquier título padrones que en su conjunto no excedan las 300 hectáreas índice Coneat 100 también están exonerados.

¿Cómo se obtienen estas exoneraciones?

La primer exoneración es automática para los padrones y no se necesita trámite alguno para ello, simplemente los padrones con valor real menor al importe señalado están exonerados.

Para la exoneración en función de las hectáreas, es imprescindible que los titulares de inmuebles afectados directa o indirectamente a explotación agropecuaria, presenten una declaración jurada ante DGI informando la norma que los exonera, el total de todos los padrones que explotaban al 1º de enero y el valor real de cada padrón.

¿Todos los titulares de inmuebles rurales deben presentar declaración jurada ante DGI?

No todos los titulares de inmuebles rurales deben presentar declaración jurada ante DGI. Solo deben hacerlo aquellos titulares de inmuebles rurales que tengan explotación agropecuaria, a  excepción de:  1) aquellos contribuyentes que siendo "productores familiares", exploten en su conjunto menos de 200 hectáreas índice Coneat 100 y hayan acreditado la exoneración presentando ante el gobierno departamental correspondiente: i) declaración jurada con detalle del total de los padrones y su valor real, y ii) certificado que emite el Ministerio de Ganadería, Agricultura y Pesca (MGAP) acreditando la calidad de productor familia; o  2) aquellos titulares que no posean ningún inmueble rural cuyo valor real sea igual o superior  a  $142.050.

¿Quiénes son los productores familiares?

El MGAP define a los Productores Agropecuarios Familiares como "toda persona física que con o sin la ayuda de otros gestiona directamente la explotación agropecuaria y/o realiza una actividad productiva agraria que no requiere uso directo de la tierra". Para entrar en esta definición se deben cumplir con  los siguientes requisitos: i) no tener contratado más de dos asalariados, ii) no trabajar  más de  500 hás, iii) se debe vivir en la tierra donde se produce, y iv) los ingresos en la familia no deben superar las 14 BPC ($ 46.760 a mayo 2016).

¿Cuándo se debe presentar la declaración jurada ante DGI?

En todos los casos las declaraciones se deben presentar dentro de los primeros 120 días del ejercicio que se quiere exonerar. Para el ejercicio 2016 la DGI inicialmente estableció como fecha de vencimiento el pasado 29 de abril y recientemente prorrogó ese plazo para el 31 de mayo.

¿Los obligados a pagar, como realizan el cálculo del impuesto?

Existe una tabla disponible en la web de DGI para realizar el cálculo. En la misma se determinan las franjas aplicables y las tasas para cada una de ellas. Las tasas van desde el 0,15% al 0,30% y los montos imponibles comienzan en $ 142.050.

¿Quién determina el valor real de cada padrón?

La Dirección Nacional de Catastro es quien determina los valores reales, que son base de cálculo del impuesto.

¿El impuesto de enseñanza primaria rural siempre debe ser pagado en DGI?

No, cuando los padrones no estén afectados a la explotación agropecuaria la recaudación no la hace DGI sino que la realiza ANEP y le debe llegar al contribuyente la factura de este organismo. Este es el caso de padrones rurales destinados a actividades de esparcimiento, por ejemplo.

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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