Uruguay: Nuevo Régimen De Promoción De Inversiones – Decreto 143/2018 (Primera Entrega)

Last Updated: 19 July 2018
Article by José Luis Sosa Carriquiry

Recientemente el Poder Ejecutivo ha promulgado el Decreto 143/2018 en el que se introducen modificaciones al régimen de promoción de inversiones vigente y que fuera reglamentado anteriormente por el Decreto 2/2012.

Si bien los cambios no introducen modificaciones sustantivas que afecten el funcionamiento de dicho régimen, es importante resaltar que el Poder Ejecutivo intenta, con las variaciones introducidas incluir ajustes que redunden en mejoras a la reglamentación en materia de estímulos a inversiones específicas y su impacto en el desarrollo de aspectos como el empleo, la descentralización así como las condiciones medioambientales y la investigación y desarrollo.

Es por ello que se han incluido ajustes de diversa índole destacándose los introducidos en la matriz de indicadores a través de la cual se evalúan los proyectos de forma de potenciar los beneficios en aquellas áreas en las que el Poder Ejecutivo entiende necesario impulsar mejoras.

Principales aspectos del Régimen

En el presente desarrollo nos centraremos en los principales aspectos de la normativa y no solo en los cambios introducidos, de forma que pueda servir como guía conceptual actualizada para los potenciales beneficiarios del régimen.

1. Ampliación de la base de beneficiarios

El nuevo decreto incorpora a las cooperativas como sujetos admitidos a ampararse en los beneficios fiscales que el régimen otorga sumándose a los contribuyentes de IRAE anteriormente admitidos por la normativa.

2. Alcance Objetivo

  • Los bienes muebles que se incluyan y compongan la inversión promovida deberán tener un valor mínimo individual de 500 unidades indexadas (aprox $ 2000 tomando en cuenta un valor de la unidad indexada de $ 4).
  • Se excluyen de la inversión elegible los bienes muebles destinados a la casa habitación así como los vehículos no utilitarios.
  • Para construcción o mejoras fijas en inmuebles de terceros deberá contarse con contrato de arrendamiento cuyo plazo remanente supere los 5 años.
  • No se tendrán como inversiones elegibles aquellas que se amparen en otros regímenes promocionales ni aquellas que reciban subsidios de organismos públicos.

3. Matriz de Indicadores

Se mantiene el esquema de la matriz de indicadores para evaluar y otorgar los beneficios a los proyectos presentados. Sin embargo la nueva reglamentación introduce algunos ajustes que abordaremos a continuación:

  • A partir de la nueva normativa, la ponderación de indicadores de la matriz pasará a sumar 130%.
    OBJETIVO PONDERACION
    Generación de Empleo 40%
    Aumento de Exportaciones 15%
    Descentralización 10%
    Tecnologias Limpias 20%
    Investigación, Innovación y Desarrollo 25%
    Indicador Sectorial 20%
    TOTAL 130%
  • Generación de Empleo

    Indicador clave el cual con la nueva normativa se le ha otorgado claramente mayor relevancia. Es el de mayor ponderación en la matriz y adicionalmente se han flexibilizado algunos aspectos que generan mayor facilidad para que su puntaje aumente. A saber:

    1. Todos los trabajadores pasan a puntuar como uno quitándose la diferenciación en función de la remuneración recibida que se incluía en el régimen anterior (base 40 hrs semanales)
    2. Se mantienen los 0,25 adicionales para los colectivos: mujeres menores de 25 años, rurales y personas con discapacidad (este último es una particularidad incluida en el decreto reciente).
  • Descentralización

    Este indicador es fuertemente modificado por el nuevo decreto: no solo se reduce su ponderación en la matriz de indicadores sino que a diferencia de lo previsto en el Dec. 2/012 los proyectos ubicados en Montevideo no puntuarán por este indicador.

    Asimismo, es de importancia puntualizar que para calificar por descentralización en el interior del país, las inversiones no pueden realizarse en una localidad donde el potencial beneficiario ya tenga o desarrolle operaciones. De lo contrario, deberá obtenerse al menos un punto en generación de empleo.

  • Producción más Limpia (P+L) e Inversión, Desarrollo e Innovación (I+D+I)

    En la nueva matriz se dividen ambos Indicadores los cuales en el anterior régimen puntuaban en conjunto (optándose por uno de ellos). A partir del nuevo decreto, les corresponde una ponderación de 20% y 25% respectivamente.

  • Indicadores Sectoriales

    Se mantienen los mismos Indicadores Sectoriales, con la particularidad de que bajo el nuevo régimen no es posible presentar un proyecto puntuando sólo por este indicador.

(Continuará en una próxima entrega)

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