Uruguay: Modificaciones En La Normativa Aplicable A La Operativa Con Sociedades Extranjeras

Last Updated: 30 August 2016
Article by Galante & Martins

El pasado 15 de julio el Poder Ejecutivo envió al Parlamento un Proyecto de Ley sobre "Transparencia Fiscal".

Se proponen diversas modificaciones, entre las que se destacan

  1. la eliminación parcial del secreto bancario,
  2. obligaciones de identificación del beneficiario final y de titulares de acciones y participaciones nominativas;
  3. cambios en lo que refiere a las transacciones con entidades ubicadas en países de baja o nula tributación, y
  4. cambios en lo que atañe a la regulación de precios de transferencia.

El análisis que sigue está centrado en el punto (iii), es decir sobre los cambios en lo que refiere a las transacciones con entidades ubicadas en países de baja o nula tribulación.

El proyecto incorpora cambios significativos en relación a las entidades radicadas en dichas jurisdicciones. Estos cambios se plantean en el Impuesto a la Renta de No Residente (IRNR), en el Impuesto a la Renta de las Personas Físicas (IRPF), en el Impuesto a la Renta de Actividades Empresariales (IRAE) y en el Impuesto al Patrimonio (IP). La entrada en vigencia de este capítulo del Proyecto de Ley, en caso de ser aprobado, será desde su publicación en el Diario Oficial, salvo aquellas hipótesis en que la propia norma establece plazos distintos.

El proyecto dispone que el Poder Ejecutivo podrá establecer las condiciones para que los países y jurisdicciones sean considerados de baja o nula tributación. Se pretende dejar a un lado la lista taxativa de los países o jurisdicciones considerados de baja o nula tributación o que presenten un régimen especial de baja o nula tributación, actualmente previstos por la reglamentación aplicable.

Veamos las modificaciones de mayor relevancia previstas para cada uno de los Impuestos actualmente vigentes en nuestro país:

i) Modificaciones aplicables al Impuesto a la Renta de las Actividades Económicas (IRAE)

El Proyecto de Ley prevé gravar las rentas derivadas de la trasmisión de acciones y otras participaciones de las entidades de baja tributación, así como la constitución y cesión del usufructo relativo a éstas, siempre que más del 50% del activo valuado según normas del IRAE, se integre directa o indirectamente a través de una cadena de titularidad por bienes situados en nuestro país. Dichas rentas serán consideradas íntegramente de fuente uruguaya a los efectos de su gravamen por IRAE (25%).

Asimismo, las operaciones que los sujetos pasivos de IRAE realicen con entidades de baja tributación se presumirán, sin admitir prueba en contrario, realizadas entre partes vinculadas, y no serán consideradas ajustadas a las prácticas o a los valores normales de mercado entre partes independientes.

ii) Modificaciones aplicables al Impuesto a la Renta de las Personas Físicas (IRPF)

Se prevé una norma similar a la referida en el literal anterior, en el sentido de considerar como de fuente uruguaya las rentas derivadas de las operaciones referidas en el numeral anterior a los efectos de este impuesto, y que, por tanto, estarán gravadas por IRPF.

Por otra parte se amplía el elenco de rentas que quedarán comprendidas en la imputación. Así, el Proyecto pretende entender comprendidas las rentas derivadas de rendimientos de capital e incrementos patrimoniales, mientras que la norma actualmente vigente únicamente incluye a las rentas derivadas de rendimientos del capital mobiliario.

Las rentas incorporadas que no resultaban gravadas hasta ahora (es decir, derivadas de rendimientos de capital inmobiliario e incrementos patrimoniales) resultarán gravadas a la tasa del 12%.

iii) Modificaciones aplicables al Impuesto a la Renta de No Residentes (IRNR)

La tasa aplicable a las rentas obtenidas por las Entidades de baja tributación que resultaren gravadas por este impuesto será del 25%, salvo para el caso de dividendos y utilidades pagados o acreditados por contribuyentes de IRAE (para lo cual se mantiene la tasa vigente actualmente al 7%). Esta modificación supone la duplicación de la tasa máxima actualmente vigente aplicable a las rentas gravadas por IRNR.

El Proyecto de Ley consagra una definición de "partes vinculadas" entendiendo por tales aquellas que estuvieren sujetas (directa o indirectamente) a la dirección o control de las mismas personas físicas o jurídicas o éstas, sea por su participación en el capital, el nivel de sus derechos de crédito, sus influencias funcionales o de cualquier otra índole, contractuales o no, tengan poder de decisión para orientar o definir la o las actividades.

Las operaciones realizadas con Entidades de baja tributación se considerarán, salvo prueba en contrario, como realizadas entre partes vinculadas. La prueba en contrario deberá consistir en la declaración de la no configuración de las condiciones antes reseñadas mediante una declaración jurada presentada por el sujeto contribuyente de IRAE.

En este marco, las rentas obtenidas por Entidades de baja tributación realizadas con contribuyentes de IRAE, cuando se configure la hipótesis de vinculación antes señaladas, quedarán sometidas a las siguientes condiciones:

" Se considerarán de fuente uruguaya y por tanto quedarán gravadas las rentas derivadas de importación de bienes, presumiéndose, salvo prueba en contrario ofrecida por el contribuyente de IRAE, que la renta obtenida en el exterior es del 50% del precio correspondiente, no pudiendo considerarse un valor inferior al valor de aduana correspondiente.

" Se considerarán de fuente uruguaya las rentas derivadas de operaciones de venta de bienes en el exterior, que hubieren sido previamente exportados por contribuyentes de IRAE, aplicándose el mismo criterio de imputación de renta del exterior que el señalado en el punto anterior.

En estas hipótesis, el Proyecto de Ley en estudio prevé una responsabilidad solidaria del contribuyente de IRAE, por las rentas de cargo de la entidad no residente.

Se entenderán gravadas por este impuesto las rentas derivadas de las siguientes operacionesrealizadas por Entidades de baja tributación:

" La enajenación a contribuyentes del IRAE de bienes intangibles se considerará en todos los casos de fuente uruguaya, siempre que el destino sea su utilización económica en el país.

" Las rentas derivadas de bienes inmuebles situados en el país resultarán gravadas con una tasa complementaria al 25%, del 5,25%.

" Aquellas rentas derivadas de otras trasmisiones patrimoniales de bienes situados en territorio nacional, la renta computable resultará de aplicar el 30% al precio de la enajenación. Esto supone un aumento en 10 puntos porcentuales respecto de la norma actual (que prevé la aplicación de un 20%).

El Proyecto concede un régimen de transición para la aplicación del régimen previsto, siempre que se den ciertas condiciones. Se exonera el IRNR y el ITP (Impuesto a las Transmisiones Patrimoniales) a las transacciones realizadas por Entidades de baja tributación siempre que:

Se realicen antes del 30 de junio de 2017,

Quien adquiere no sea una entidad de baja tributación

de ser entidades inscriptas, hubieren solicitado la clausura a la DGI y BPS como máximo dentro de los 30 días siguientes a la fecha señalada.

Modificaciones aplicables al Impuesto al Patrimonio

El patrimonio gravado de las Entidades de baja tributación que no tuvieren en el país establecimiento permanente, estará gravada a la tasa del 3%. Esto supone que se duplique la tasa prevista en la normativa vigente que asciende al 1,5%.

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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