Uruguay: Reglamentación sobre Intercambio Automático de Información Bancaria conforme a la ley 19.484

Last Updated: 18 August 2017
Article by Natalia Arcos

La Ley 19.484 publicada en el Diario Oficial el 5 de enero de 2017 establece una serie de condiciones cuyo cumplimiento tiene por objetivo alcanzar los estándares internacionales en materia de Transparencia Fiscal Internacional, Prevención de Lavado de Activos y Financiamiento del Terrorismo. Entre sus disposiciones se prevé el intercambio de información por parte de las Instituciones de Intermediación Financiera con la Dirección General Impositiva.

La Ley N° 19.484 obliga a las Instituciones de Intermediación Financiera a informar anualmente a la Dirección General Impositiva, los saldos y promedios de cuentas sus clientes. Mediante el Decreto N° 77/017, se prevé la reglamentación de dicha norma, estableciéndose los montos mínimos que los Bancos y demás entidades financieras deberán tener en consideración a los efectos de reportar.

En principio la norma distingue entre clientes, sean personas físicas o jurídicas, con residencia fiscal en el Uruguay y aquellos que no la poseen.

De igual forma, determina el concepto de "cuentas financieras" disponiendo que se considerarán tales, también los títulos de deuda o participación en el capital de fideicomisos, y fondos de inversión.

Personas físicas residentes en Uruguay

Respecto a las personas físicas residentes en Uruguay, la reglamentación dispone que se informarán a la Dirección General Impositiva aquellas cuentas financieras que tengan al 31 de diciembre de cada año,un saldo, valor o promedio que supere las 400.000 unidades indexadas ("UI"), lo que equivale actualmente a 50.000 dólares, aproximadamente. En consecuencia, se limita la obligación de informar previéndose un límite cuantitativo que tiene relación con el monto de la cuenta financiera.

Personas físicas no residentes

En relación a las personas físicas no residentes la reglamentación no prevé la existencia de ningún condicionamiento a la obligación de informar. En virtud de ello, las cuentas de personas físicas no residentes deberán ser comunicadas sin importar el monto de las mismas.

Personas jurídicas residentes en Uruguay

En referencia a las personas jurídicas residentes la obligación de informar existe siempre, que el saldo, valor o promedio al 31 de diciembre de cada año que superen las 400.000 UI, lo que equivale actualmentea 50.000 dólares, aproximadamente. Esto se prevé hasta el 31 de diciembre del año 2018. A partir del 1 de enero de 2019 el monto mínimo disminuye a 160.000 U.I lo que equivale a aproximadamente 20.000 dólares.

Personas jurídicas no residentes

En este caso la normativa distingue entre cuentas "preexistentes" y cuentas "nuevas". La obligación de informar recae sobre las cuentas preexistentes con saldo o valor mayor a 50.000 dólares al 31 de diciembre 2016 y 31 de diciembre de 2017. A partir del 31 de diciembre del 2018 y en adelante el monto mínimo disminuye a 20.000 dólares. Las cuentas que se catalogan como "nuevas" siempre deberán ser comunicadas, sea cual fuere su monto

Acumulación de cuentas y cuentas con más de un titular

Corresponde tener presente que el Decreto prevéque solo se acumularán las cuentas que el cliente posea en una misma Institución Financiera o en otra vinculada a la misma, y en caso de cuentas con pluralidad de titulares, el saldo existente en dicha Institución se atribuirá a cada uno de sus titulares por el total del saldo o valor.

Exclusión del deber de informar

Por último se excluye del ámbito de aplicación de la obligación, la información relativa a cuentas mantenidas en sucursales situadas en el exterior de Entidades Financieras residentes.

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