Uruguay: Proyecto De Ley En Materia De Transparencia Fiscal Y Prevención Del Lavado De Activos Y Financiamiento Del Terrorismo.

Last Updated: 16 September 2016
Article by Carolina Ayarza

Se entiende por precio de transferencia el valor cobrado por una empresa por la venta o transferencia de bienes, servicios o propiedad intangible a otra empresa con ella vinculada situada en otro país. Se trata del precio que se acuerda en una operación o transacción entre dos empresas que tienen intereses económicos comunes, por estar asociadas en el negocio.

Por tratarse de precios que no se negocian en un mercado libre y abierto, pueden desviarse de los que hubiesen sido acordados entre asociados comerciales no vinculados en transacciones comparables, llevadas a cabo en las mismas circunstancias. Ello implica que el precio de transferencia determina la porción del monto de ingreso que gana cada una de las partes que intervienen en la operación. Sin duda, un cambio en el precio implica la transferencia de una parte de la ganancia de un sujeto a otro, y en operaciones internacionales, ello conlleva a la transferencia de la renta imponible de un país a otro.

La normativa legal y reglamentaria vigente, menciona que la vinculación quedará configurada cuando un sujeto pasivo de IRAE realice operaciones con:

  • -No residentes y ambas partes estén sujetas, de manera directa o indirecta, 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 de los mencionados sujetos pasivos
  • -No residentes domiciliados, constituidos o ubicados en países de baja o nula tributación
  • -Entidades que operen en exclaves aduaneros y se beneficien de un régimen de BNT (incluye ZF uruguayas).

Luego se profundizó sobre este concepto estableciendo dos supuestos básicos que implicarían vinculación: una participación en el capital de otra entidad igual o mayor al 10%, y el hecho de ejercer influencias funcionales (la norma incluye lista no taxativa).

Estarán obligados a presentar información anual a la DGI, quienes se encuentren en alguna de las siguientes situaciones:

  • -Realicen operaciones comprendidas en el régimen de PT por un monto superior a 50.000.000 de unidades indexadas anuales.
  • -Sean notificados por la DGI.

La información a presentar incluye una declaración jurada (DJ) y un estudio de PT, así como una copia de los estados contables en caso de que el contribuyente no estuviera obligado a presentarlos por otras disposiciones. El plazo fijado para la presentación es el noveno mes posterior al cierre del ejercicio fiscal, según el cuadro de vencimientos aplicable al contribuyente.

Las principales modificaciones propuestas en el Proyecto de Ley actualmente discutido en las cámaras del gobierno en materia de precios de transferencia buscan adaptarse a las exigencia del llamado "Plan de Acción BEPS" de la OCDE.

En primer lugar, se agrega la posibilidad de que el Poder Ejecutivo disponga la aplicación del régimen de Acuerdos Anticipados de Precios (APA) en forma bilateral (con otras administraciones tributarias con las cuales exista un convenio vigente para evitar la doble imposición). Hasta el momento la normativa preveía únicamente la realización de acuerdos unilaterales (el contribuyente con DGI).

En segundo lugar se introduce la obligación de presentar ante la DGI por parte de las entidades que formen parte de grupos multinacionales de gran dimensión económica:

  1. "Informe País por País"
  2. "Informe Maestro"
  1. "informe país por país": Los grupos multinacionales de grandes dimensiones económicas deberán presentarlo en el país de residencia de su sociedad matriz. Dicho informe contiene información de todas las entidades que integran el grupo multinacional, agregada por jurisdicción fiscal, respecto a los ingresos brutos, capital social, resultados acumulados, número de empleados, activos tangibles, impuesto a la renta pagado e impuesto devengado en el ejercicio, así como ciertos indicadores de las actividades económicas realizadas en cada jurisdicción en las que opera dicho grupo, entre otros datos.

    En la medida que el informe sea preparado por el grupo multinacional y presentado por una de sus entidades ante la Administración Tributaria de su jurisdicción para el intercambio automático con otras jurisdicciones en las que opera dicho grupo, contribuye a la transparencia fiscal en materia de intercambio de información y la colaboración entre

    Administraciones Tributarias de los diferentes países.

    Dicho informe podrá ser utilizado por la DGI para el cumplimiento de sus cometidos y para el intercambio de información con las autoridades competentes de Estados extranjeros en el marco de acuerdos o convenios internacionales ratificados por la República y sus respectivos protocolos de entendimiento, que aseguren reciprocidad y confidencialidad.

  2. "informe maestro": Contiene información del grupo multinacional, relativa a la estructura organizacional, las actividades realizadas, las funciones desarrolladas, los activos utilizados y los riesgos asumidos por cada una de las entidades integrantes del grupo multinacional, los intangibles, la forma de financiamiento, y la situación financiera y fiscal de dicho grupo.

En la medida que ambos informes serán requeridos internacionalmente y referirán al grupo multinacional en su conjunto, al adoptarse el estándar internacional en esta materia no se producirán mayores costos de cumplimiento a los sujetos residentes.

La vigencia para los cambios en materia de precios de transferencia sería para los ejercicios iniciados a partir del 1° de enero de 2017.

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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