Uruguay: Dividendos Y Utilidades Fictos – Decreto 36/2017

Last Updated: 17 May 2017
Article by Carolina Ayarza

El pasado 23 de Febrero se publicó en el Diario Oficial el Decreto 36/017 reglamentando las disposiciones tributarias establecidas en la Ley de Rendición de Cuentas (N° 19.438).

 

Situación anterior:

Hasta ahora se gravaban por el Impuesto a la Renta de las Personas Físicas (IRPF), únicamente aquellos dividendos o utilidades efectivamente distribuidos por parte de los contribuyentes del impuesto a la renta empresarial, a la tasa del 7%.

De esta forma, era necesario que el órgano competente resolviera efectuar la distribución de dividendos para que los mismos pudieran resultar gravados.

Nuevas disposiciones:

Se establecen que quedarán gravados por IRPF determinados resultados obtenidos por las empresas, aún cuando no se haya resuelto la distribución efectiva de tales resultados. Es por esto que se les denomina como "dividendos y utilidades fictas", ya que, en los hechos, la empresa aún no definió el pago a accionistas y socios de estos rendimientos.

El decreto extiende de tres a cuatro los ejercicios que no deben considerarse a efectos del cálculo del monto a pagar por éste, de forma de atenuar el saldo que surge del cálculo en el primer ejercicio de vigencia del impuesto. Por lo que para los ejercicios cerrados a diciembre 2016 se tomaran en cuenta únicamente las utilidades no distribuidas generadas entre el año 2008 y el 2012 inclusive.

Se incluye además la posibilidad de devolución del impuesto retenido por dividendos fictos, en caso de liquidarse la sociedad; claro está, siempre que no resulten dividendos a distribuir, o existan pero por un importe menor al retenido por el cálculo ficto.

Determinación del monto imponible Dividendos y Utilidades Fictos

Se computaran las rentas netas fiscales gravadas por el Impuesto a las Rentas de las Actividades Económicas (IRAE) acumuladas a partir de ejercicios iniciados desde el 1º de Julio de 2007, que presenten una antigüedad mayor o igual a cuatro ejercicios. A tales efectos, las pérdidas fiscales de ejercicios anteriores no se consideraran integrantes de la renta neta fiscal.

A la cifra obtenida se deducirán:

a) Monto de dividendos y utilidades devengados distribuidos hasta el cierre del último ejercicio fiscal.

b) Monto de los dividendos y utilidades fictos que se hayan imputado hasta el cierre del último ejercicio fiscal (este importe será 0 para el primer ejercicio que se comience a calcular)

c) Monto de las inversiones realizadasen participaciones patrimoniales de otras entidades residentes, en activo fijo e intangibles, desde el primer ejercicio de liquidación del IRAE hasta el cierre del último ejercicio fiscal, siempre que se identifique al enajenante (1)

d) Monto ya imputado a dividendos o utilidades fictos por un contribuyente de IRAE del cual se sea accionista o socio.

e) Incremento en el capital de trabajo bruto determinado por la diferencia entre la suma de los saldos de los créditos por ventas e inventarios de mercaderías corrientes, y el pasivo corriente. Este monto deberá ser ajustado por IPC y estará topeado al 80% de las inversiones en activos fijos mencionadas en el literal anterior.

f) El monto de los dividendos y utilidades fictos no podrá superar nunca los resultados acumulados que tenga para distribuir, debiendo incluirse en este concepto a los resultados contables sin asignación específica, a las reservas que la empresa haya decido realizar, así como aquellas capitalizaciones realizadas y cualquier otra disminución de los resultados acumulados que se haya hecho en el año 2016.

Al monto resultante después de todos los ajustes que mencionamos, le será aplicable la tasa del 7% para la determinación del IRPF a ser pagado. Tal como ocurre para el pago del IRPF por los dividendos y utilidades efectivamente distribuidos, la empresa pagadora es la designada como agente de retención del impuesto y por tanto, es la obligada a retener el impuesto y pagarlo a la DGI.

Imputación Dividendos fictos

Los dividendos fictos se imputarán en primer lugar a los resultados acumulados de ejercicios iniciados antes del 01/07/2007, resultando no gravados hasta la concurrencia con estos.

Para el caso de las sociedades personales que hayan liquidado IRAE por opción y unipersonales contribuyentes de IRAE, los dividendos fictos serán imputados en primer lugar a resultados acumulados de ejercicios iniciados antes del 01/01/2017, resultando no gravados hasta la concurrencia con estos. Los resultados acumulados incluyen ganancias y pérdidas contables, reservas legales y estatutarias y todas aquellas creadas de acuerdo con el Artículo 93 de la Ley 16.060.

El cálculo deberá realizarse año a año, la retención a efectuar sobre los dividendos o utilidades fictas será del 7%, y el pago realizarse al cuarto mes del ejercicio siguiente al de liquidación. De esta forma, en tanto los primeros contribuyentes alcanzados por esta disposición serán las empresas que cierran ejercicio el 31/12/2016, a partir del próximo mes de Abril comenzarán los vencimientos de los pagos correspondientes a DGI.

IRPF

Los retiros de utilidades efectuados durante el ejercicio fiscal de la unipersonal se consideran devengados a la fecha de vencimiento de la Declaración Jurada y se establece un régimen de anticipos del 7%.

Los dividendos y utilidades distribuidos por unipersonales y sociedades prestadores de servicios personales fuera de la relación de dependencia que hayan liquidado IRAE por opción, que correspondan a ejercicios iniciados antes del 01/01/2017, no estarán gravados por IRPF.

Situaciones particulares

Las sociedades personales y las unipersonales, siempre que sus ingresos en el ejercicio fiscal que les dio origen no superen las 4.000.000 de UI, están exceptuadas de imputar dividendos fictos.

Sujetos prestadores de servicios personales que hayan quedado incluidos en IRAE por opción y unipersonales contribuyentes de IRAE no computarán renta neta fiscal acumulada generada en ejercicios iniciados antes del 01/01/2017.

Se establecen disposiciones particulares cuando los socios o accionistas sean contribuyentes de IRAE.

Se establece un régimen de devolución del impuesto en algunos casos específicos.

Unipersonales

Se comienza a gravar por IRPF a la tasa del 7% las utilidades retiradas por los titulares de empresas unipersonales contribuyentes de IRAE, siempre que los ingresos obtenidos en el ejercicio superen las 4.000.000 de UI (USD 500.000 aproximadamente).

El decreto dispone que los titulares deberán efectuar un anticipo a cuenta del impuesto, aplicando la tasa del 7% sobre el total de los retiros gravados del período, debiéndose verter al mes siguiente al correspondiente a la fecha de presentación de la Declaración Jurada, de acuerdo con lo dispuesto en el cuadro general de vencimientos. Se faculta a la DGI a disponer el pago de anticipo hasta en 5 cuotas.

Pérdidas Fiscales

Se establece que la limitación del cómputo de las pérdidas

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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