Uruguay: Aumentan protección contra retenciones sobre salarios y pasividades

Last Updated: 16 October 2017
Article by Galante & Martins

Con fecha 29 de setiembre de 2017, el Poder Ejecutivo promulgó la Ley 19536 referente a la suba de los porcentajes mínimos de salarios y pasividades que deben permanecer intangibles frente a retenciones de instituciones o empresas acreedoras. 

  • ¿Qué prevé el régimen anterior?

Recordemos que en el artículo 3 de la Ley 17829 en la redacción dada por el artículo 34 de la ley 19210, ya establecía el monto mínimo inalterable a percibir por personas físicas por concepto de retribuciones salariales o pasividades. Independientemente de las retenciones que se tramiten y efectivamente recaigan al sujeto obligado, éste  no podría  percibir, previa deducción de las retenciones un importe que fuere inferior al 30 %  del monto nominal del salario o pasividad que percibe. Este monto se calculará previa deducción de los impuestos a las rentas, sus correspondientes anticipos y las contribuciones especiales de seguridad social.

  • Análisis del tenor literal del artículo sancionado.

La ley 19536, en un único artículo mantiene idéntica la redacción en cuanto a los sujetos alcanzados por la norma, pero prevé modificaciones sustanciales en cuanto a los plazos de adecuación de las diferentes escalas de aumentos del monto nominal estableciendo un tope, aumentando año a año dicho porcentaje. La escala comenzaba en un 30 %  en el régimen anterior, a partir de la promulgación de la presente ley aumenta automáticamente a un 35%, y además se estipula a la fecha del 1° de enero de 2019 ascenderá nuevamente a un 40 %. Aumentará a un 45% del monto mínimo nuevamente al 1° de enero de 2020 y finalmente quedará topeado en un 50%  al 1° de enero del año 2021. Debemos tener en cuenta el inciso final del artículo que establece tres excepciones al régimen de aumentos cuando se trate de: 1- retenciones tramitadas en ocasión de servicios de garantías de alquileres prestados por Contaduría General de la Nación, o bien compañías de seguros autorizadas por el Banco Central del Uruguay (Lit. a del artículo 1 de la ley 17829 en la redacción dada por el artículo 32 de la 19210), asimismo, 2- las retenciones por cuotas que correspondan a créditos de Nómina otorgados por las instituciones que cuenten con habilitación para operar en este sentido (Lit. G del artículo 1 de la ley 17829 en la redacción dada por el artículo 32 de la 19210) y actos cooperativos realizados por sus socios en Cooperativas de Consumo que posean habilitación legal para retención de haberes.(Parte final del literal G del artículo 1 de la ley 17829 en la redacción dada por el artículo 32 de la 19210).

  • Consideraciones finales

En conclusión, diremos que, no se modifica el régimen en cuanto a los sujetos que se encuentran alcanzados por la norma, es decir, quienes perciban remuneraciones de naturaleza salarial o bien por concepto de pasividades, tampoco se modifican las deducciones de los impuestos a las rentas, anticipos y contribuciones especiales de seguridad social previo a considerar el monto nominal. Lo que si se ajusta son los plazos, esto es, a partir de la promulgación de la presente ley, 29 de setiembre de 2017, el monto asciende a 35%, al 1° de enero de 2019 será de 40 %, al 1° de enero de 2020 será de 45 % y finalmente quedará topeado en un 50 % al 1 ° de enero de 2021. En cuanto a las excepciones, las mismas ya habían sido introducidas por la Ley 19210 en su artículo 34, dejando topeado, esto es, sin posibilidad de aumento al monto mínimo a percibir deducidas las retenciones en un 30% cuando se trate de los casos anteriormente indicados.

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