Uruguay: Registro De Titulares Y Beneficiarios Finales Ante El BCU

Last Updated: 19 June 2018
Article by Juan Campomar

El 1 de mayo pasado comenzó a correr el plazo de 60 días para que las sociedades anónimas nominativas y escriturales inscriban sus accionistas en el registro administrado por el Banco Central del Uruguay (BCU) y para que, además, las entidades jurídicas obligadas comuniquen sus beneficiarios finales a dicho registro. Con la promulgación de la ley 19.484 y su Decreto Reglamentario 166/2017 nuestro país busca acoplarse al movimiento internacional de transparencia fiscal impulsado por organizaciones internacionales como la OCDE y el GAFI.

Entidades alcanzadas

Todas las entidades que emitan títulos de participación nominativos o escriturales (sociedades anónimas, en comandita por acciones, sociedades agrarias, fideicomisos, fondos de inversión, etc.) están obligadas a inscribir los propietarios de dichos títulos en el BCU. Se trata de una extensión de la obligación que ya tienen las entidades emisoras de títulos de participación al portador desde 2012, por la ley 18.930.

Además, las siguientes entidades residentes en Uruguay están obligadas a identificar y registrar en el BCU, sus beneficiarios finales (Por beneficiario final se entiende a toda persona física que, directa o indirectamente, posea como mínimo el 15% del capital integrado o su equivalente de una entidad obligada, o de los derechos de voto de dicha entidad, o que por otros medios ejerza el control final sobre la misma):

  1. Sociedades anónimas.
  2. Sociedades en comandita por acciones.
  3. Sociedades y asociaciones agrarias.
  4. Fideicomisos y fondos de inversión.
  5. Sociedades de responsabilidad limitada.
  6. Sociedades de hecho.
  7. Sociedades colectivas.
  8. Sociedades en comandita simple.
  9. Sociedades de capital e industria.
  10. Cooperativas.
  11. Fundacionales.
  12. Grupos de interés económico.
  13. Sociedades y asociaciones civiles.

También están obligadas a identificar y registrar sus beneficiarios finales ante el BCU las entidades no residentes que operen en Uruguay a través de un Establecimiento Permanente, a través de la radicación efectiva de su Sede de Control en Uruguay o que tengan activos en Uruguay superiores a UI 2.500.000.

Entidades exceptuadas

Entre los obligados anteriormente enumerados, no están obligados a identificar y, en consecuencia, tampoco a registrar en el BCU sus beneficiarios finales:

  1. Las entidades cuyas participaciones patrimoniales coticen en bolsas de valores.
  2. Las entidades cuyas participaciones patrimoniales sean propiedad de sociedades que coticen en bolsas de valores.
  3. Los fondos de inversión y fideicomisos constituidos en el extranjero y supervisados por el órgano de control de su país y que sus beneficiarios sean sociedades que coticen en bolsas de reconocido prestigio.
  4. Los condominios y las sociedades conyugales o derivadas de uniones concubinarias.
  5. Las entidades disueltas de pleno de derecho por la Ley 19.288.
  6. Las entidades no residentes que tengan activos en Uruguay superiores a UI 2.500.000 representados en participaciones patrimoniales en entidades residentes, o en créditos por importaciones de bienes, anticipos de exportaciones, dividendos o servicios personales o por préstamos y colocaciones, por ejemplo.
  7. Las asociaciones civiles que tuvieran ingresos al cierre del ejercicio anual por debajo de 4.000.000 de UI, o activos por un valor inferior a 2.500.000 UI, valuados de acuerdo a normas del Impuesto a la Renta de las Actividades Económicas.
  8. Los fideicomisos y fondos de inversión supervisados por el BCU.

Las sociedades en liquidación, se encuentran obligadas hasta que se haya presentado la clausura por cese de actividades ante DGI. Deberán declarar la extinción del pasivo y adjudicación del activo remanente a sus titulares de participaciones patrimoniales, la destrucción o anulación de los títulos, y la identificación del liquidador o administrador.

Por otra parte, se encuentran exceptuadas de registrar los beneficiarios finales en el BCU (debiendo igualmente recabar y conservar la información internamente):

  1. Las sociedades personales (colectivas, en comandita simple, de capital e industria, de responsabilidad limitada -SRL-, en comandita por acciones respecto del socio comanditado) o sociedades agrarias que estén compuestas íntegramente por personas físicas, siempre que sean sus beneficiarios finales.
  2. Las sociedades de hecho y civiles integradas exclusivamente por personas físicas y sean efectivamente sus beneficiarios finales.
  3. Las cooperativas igualmente integradas exclusivamente por personas físicas.

Plazos para la identificación y comunicación al BCU

La obligación legal de identificar a los beneficiarios finales de las entidades mencionadas está vigente desde el 1 de enero de 2017. Para realizar la inscripción en el BCU, la normativa estableció un plazo es de 60 días contados a partir del 1 de mayo de 2018. Es decir que el plazo vence el próximo 30 de junio de 2018.

Sanciones en caso de incumplimiento

El incumplimiento a la obligación de identificar a los beneficiarios finales o titulares será castigado con una multa cuyo monto será de entre veinte y cien veces el valor máximo de la multa por contravención. Estas multas se gradúan en función de la dimensión económica de las entidades y el plazo del incumplimiento. Los representantes de las entidades, serán sometidos al mismo régimen sancionatorio por su responsabilidad personal en el incumplimiento.

Además de la multa, las entidades incumplidoras sufrirán las siguientes restricciones:

  1. Prohibición de distribución de utilidades, rescates, recesos y el resultado de la liquidación.
  2. Suspensión de certificado único de DGI. El BCU y la AIN informarán a la DGI los incumplimientos para efectivizar esta sanción.
  3. Prohibición de inscribir actos y negocios jurídicos en los Registros dependientes de la Dirección General de Registros.

Acceso a la información registrada en el BCU

La información registrada en el BCU es reservada. Sólo puede accederse a ella:

  1. Por resolución de La Dirección General Impositivaen ocasión de una actuación inspectiva vinculada a sujetos pasivos determinados, o para el cumplimiento de solicitudes expresas y fundadas por parte de la autoridad competente de un Estado extranjero, exclusivamente en el marco de convenios internacionales ratificados por la República en materia de intercambio de información o para evitar la doble imposición, que se encuentren vigentes.
  2. Por resolución de la Secretaría Nacional para la Lucha contra el Lavado de Activos y el Financiamiento del Terrorismo (SENACLAFT) y la Unidad de Información y Análisis Financiero (UIAF) del BCU.
  3. Cuando exista resolución fundada del Poder Judicial, únicamente de las Sedes Penales o de la Justicia competente en ocasión de una obligación alimentaria.
  4. Por solicitud de la Junta de Transparencia y Ética Pública, siempre que la información se solicite una vez que se haya iniciado formalmente una actuación vinculada al ámbito de su competencia.
  5. Por solicitud de otros organismos siempre que cuenten con la autorización expresa y por escrito de los sujetos involucrados.

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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