Uruguay: Gobierno propone incremento en "Tasa Consular" para las importaciones

Last Updated: 14 July 2017
Article by Sofía Moyano

El proyecto de Ley de Rendición de Cuentas ya está en el Parlamento y se advierten cambios que podrían incidir en las relaciones comerciales de Uruguay.

El pasado lunes 20 de junio tuvo lugar la presentación del proyecto de Ley de Rendición de Cuentas ante el Parlamento por parte del Ministerio de Economía y Finanzas. En el mismo se prevé un aumento del gasto para 2018 que asciende a U$S 322 millones entre el gasto ya comprometido, el aumento de gasto no previsto y la asignación prioritaria.

Según se informa, de acuerdo a los gastos proyectados se  configura un déficit de U$S 112 millones, que el Estado podrá financiar ya sea aumentando la deuda o aumentando los impuestos.

Debido a que el Estado tiene como meta bajar el déficit fiscal a 2%, para poder financiar este déficit de U$S 112 millones, se opta por el aumento de los impuestos correspondientes a los juegos de azar –cuya recaudación se estima en U$S 17 millones- y la tasa consular –con cuyo aumento se calcula el financiamiento de los restantes U$S 95 millones-.

El objeto de este artículo se centrará en analizar los aspectos más relevantes en relación al aumento de la tasa consular, que actualmente se trata de un 2% para importaciones del Mercosur y un 3% para el resto de los países, con la excepción de México que se encuentra exento de esta carga, en virtud de un acuerdo de libre comercio que mantiene vigente con Uruguay.

El  aumento proyectado consiste en un punto para las importaciones del Mercosur, quedando gravadas de esta manera en un 3%, mientras que para el resto de los países la tasa se aumenta dos puntos, pasando a ser del 5% sobre el valor de aduana de los bienes importados.1

Por otra parte, se exceptúa de la tasa (i) la introducción de bienes en régimen de Admisión Temporaria; (ii) el petróleo crudo; y (iii) la importación de bienes de capital de uso exclusivo en los sectores industrial, agropecuario y pesquero.

Por su parte, el inciso final del artículo 266 establece que una vez culminada la implementación de compromisos internacionales asumidos por el país, el Poder Ejecutivo podrá implementar reducciones a la tasa consular de hasta 0,5% por año hasta alcanzar 2% para las importaciones en general y hasta su eliminación para importaciones en el marco del MERCOSUR.

Las medidas que se pretenden adoptar son sin duda alguna discutibles, si tenemos en cuenta que se trata de un país que necesita de la apertura comercial para su crecimiento y que busca tratados de libre comercio con cualquier territorio que pueda resultar beneficioso, dentro de los que podemos encontrar a China y la Unión Europea, por citar ejemplos. Lo anterior es sin perjuicio de que además, tanto la Organización Mundial del Comercio como el mismo MERCOSUR vienen reclamándole a Uruguay la eliminación de la tasa consular, por lo que es de esperarse que a nivel mundial, puedan verse estas medidas  como proteccionistas y por consiguiente, puedan afectar las relaciones comerciales.

Quedará esperar entonces a la entrada en vigencia de la ley para ver qué incidencias tendrán en la práctica estas modificaciones y esperar que las consecuencias en materia de relaciones comerciales con países extranjeros y especialmente de la región  no sean tan problemáticas para Uruguay como desde ya se advierte.

Footnotes 

1 Artículo 266.- La Tasa Consular a la que refiere el artículo 585 de la Ley N° 17.296, de 21 de febrero de 2001, y el artículo 236 de la Ley N° 19.355, de 19 de diciembre de 2015, se aplicará a las importaciones y su cuantía será de 5% (cinco por ciento) calculado sobre el valor en aduana de los bienes importados.

La Tasa tendrá como destino Rentas Generales. Con lo recaudado el Poder Ejecutivo asegurará que se cubran los costos de implementación de los compromisos asumidos por el país en el marco del Acuerdo de Facilitación de Comercio de la OMC (Ley N° 19.414, de 17 de octubre de 2013).

A las importaciones de productos amparadas en el Acuerdo de Alcance Parcial de Complementación Económica N° 18 (MERCOSUR) se les aplicará una tasa cuya cuantía será de 3% (tres por ciento) calculado sobre el valor en aduana de los bienes importados (...).

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