Uruguay: Transparencia Fiscal

Last Updated: 20 April 2017
Article by Juan Campomar

Como ya es sabido, en los últimos años ha habido una gran evolución de las normas nacionales e internacionales en materia de secreto bancario e intercambio de información fiscal.

A fines del año 2016 se han aprobado leyes y tomado medidas, como la Ley de Transparencia Fiscal en Uruguay (29 de diciembre), la firma de un acuerdo entre Argentina y Suiza para intercambiar información financiera en forma automática (16 de noviembre) y de la modificación al régimen legal vigente en materia de Limited Liability Companies (LLC´s) en EEUU con un solo accionista extranjero (12 de diciembre) por mencionar algunas.

En definitiva, todos los días hay novedades en cuestiones relacionadas con el intercambio de información sobre activos financieros y todas apuntan hacia la desaparición del derecho a la privacidad de las personas.

Es importante empezar a pensar en qué opciones tienen las familias y personas para estructurar sus patrimonios, logrando a su vez un mayor nivel de privacidad y una menor carga tributaria que legalmente se pueda alcanzar.

Algunos puntos importantes en materia de planificación patrimonial internacional:

Los Bancos han solicitado a los clientes que regularicen su situación fiscal en sus países de residencia, en otras palabras que blanqueen su dinero. En las distintas amnistías que se han desarrollado en los últimos tiempos los Bancos internacionales se han involucrado en las mismas y debido a la normativa vigente deben regularizar la situación fiscal de sus clientes. Esto indefectiblemente nos lleva a pensar que los Bancos de primera línea no van a aceptar dinero no declarado en los años venideros.

Los banqueros y los bancos tienen cada vez mayores obligaciones de compliance (debida diligencia) y cada vez se les hace muy difícil realizar cambios en los titulares de las cuentas ante el fallecimiento de uno de sus titulares por ejemplo, para lo cual los clientes deben tener una estructura solida armada y no comprarse un problema a futuro.

Muchas familias planificaron su patrimonio en jurisdicciones offshore para bajar la carga tributaria o no tener que abrir sucesión en el país de residencia. El mundo de hoy avanza hacia la transparencia y las familias deberán pensar en estructurar más que en ocultar su patrimonio.

Dado el contexto actual, mantener activos no declarados no parece una buena opción. Los contribuyentes que quieran bajar su carga tributaria deberán transferir sus activos fuera de su patrimonio u otra opción sería cambiar la residencia fiscal para una en donde se paguen menos impuestos.

La alternativa de excluir ciertos bienes del patrimonio del contribuyente es recomendable cuando se está frente a bienes que generan un ingreso y están sujetos al pago del impuesto a la renta.

Algunas soluciones para excluir bienes del patrimonio de un contribuyente son:

a) aportar los bienes a un trust/fideicomiso irrevocable;

b) invertir en un fondo de inversión en el cual no se tenga el control;

c) invertir en activos ilíquidos/fijos que no generen ingresos y por ende impuestos;

d) también se puede invertir el dinero en países excluidos del sistema financiero internacional que no estén afines al intercambio de información automático, lo que conlleva otro tipo de riesgos.

Aspectos en la nueva ley de Transparencia Fiscal en el Uruguay sobre entidades no residentes

La Ley realiza ajustes al sistema tributario de forma de desestimular la utilización de entidades residentes en países o jurisdicciones de baja o nula tributación o que se beneficien de un régimen especial de baja o nula tributación (en adelante "BONT").

La Resolución N° 1315/2017 contiene la lista de países, jurisdicciones y regímenes especiales que son considerados como de baja o nula tributación. A continuación sigue la lista: Andorra, Comunidad de Bahamas, Isla de Santa Elena, Islas Turcas y Caicos, Polinesia Francesa, Santa Lucía,Angola, Estado de Bahrein, Isla Guernesey, Islas Vírgenes de Estados Unidos, Puerto Rico, Sultanato de Omán, Anguilla, Federación de Saint Kitts y Nevis, Isla Norfolk, Islas Vírgenes Británicas, Reino de Tonga, Svalbard, Antigua y Barbuda, Grenada, Isla Pitcairn, Jamaica, República de Chipre, Swazilandia Antillas Holandesas Guam Islas Caimán Jordania República de Mauricio Tokelau Aruba Guyana, Islas de Cook, Kiribati, República de Nauru, Tristán de Acuña, Ascensión, Honduras, Islas del Pacífico, Labuán, República de Seychelles, Tuvalu, Barbados, Hong Kong, Islas Fiji, Líbano, República de Vanuatu, Yibuti, Belice, Isla de Cocos, (Isla de Keeling), Islas Maldivas, Liberia, República de Yemen, Bermudas, Isla de Jersey, Islas Malvinas, Macao, Samoa, Brunei, Isla de Man, Islas Marshall, Mónaco, San Marino, Colonia de Gibraltar, Isla de Montserrat, Islas Palau, Niue, San Pedro y Miquelón Commonwealth de Dominica, Isla de Navidad, Islas Solomón, Panamá, San Vicente y las Granadinas.

En materia de imposición a la renta de no residentes (IRNR) se considerarán íntegramente de fuente uruguaya (y, por ende, sujetas a tributación en Uruguay) las rentas correspondientes a la transmisión de acciones y otras participaciones patrimoniales de entidades BONT, así como la constitución o cesión del usufructo relativo a las mismas, en las que más del 50% (cincuenta por ciento) de su activo, valuado según las normas del IRAE, se integre, directamente o indirectamente, por bienes situados en Uruguay.

La Ley establece que en el caso en que personas físicas residentes participen en el capital de entidades no residentes, las rentas obtenidas por dichas entidades sean determinadas y asignadas como dividendos o utilidades distribuidos a las referidas personas físicas, en la misma proporción que su participación en el capital de las entidades.

Las rentas objeto de asignación comprenderán exclusivamente los rendimientos de capital e incrementos patrimoniales obtenidos por las referidas entidades BONT, lo que supone una notoria ampliación de la imputación que rige actualmente y que refiere exclusivamente a rendimientos de capital mobiliario.

Las rentas a computar por el contribuyente se presumen devengadas en el momento en que sean percibidas por la entidad no residente.

La Ley establece asimismo que cuando un contribuyente de IRAE participe en el patrimonio de una entidad no residente y esta sea una entidad BONT, los rendimientos de capital e incrementos patrimoniales obtenidos por la entidad no residente se asignarán como dividendos o utilidades a dicho contribuyente, al solo efecto de determinar los dividendos o utilidades gravados por el IRPF (persona física residente).

A su vez, la Ley dispone que cuando una persona física residente participe en el patrimonio de una entidad no residente y esta reciba los dividendos y utilidades distribuidos por un contribuyente del IRAE, dichas utilidades y dividendos se asignarán a las personas físicas siempre que la entidad no residente sea una entidad BONT.

Régimen especial para la transformación de entidades no residentes.

La Ley establece un régimen especial y abreviado que se aplica a las sociedades constituidas en el extranjero que quieran establecer su sede principal o cumplir su objeto principal en Uruguay, modificando su contrato o estatuto y adoptando el tipo social de sociedad anónima. A tales efectos las sociedades pueden ampararse al régimen abreviado de fiscalización del órgano estatal de control que establezca la reglamentación, debiendo para ello:

(a) adoptar los modelos de estatuto estandarizados y certificados que a tales efectos provea el órgano de control, y;

(b) Cumplir con los requisitos de inscripción y publicación previstos en la Ley de Sociedades Comerciales (N° 16.060).

(c) El plazo para ampararse a este régimen será hasta el 30 de junio 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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