Uruguay: Identificación de Beneficiarios Finales – nuevos cambios en la normativa vigente

Last Updated: 6 November 2019
Article by José Luis Sosa Carriquiry

Antecedentes – Decreto 256/019

En el mes de setiembre pasado, el Poder Ejecutivo ha promulgado el Decreto 256/019, el cual modifica el Decreto 166/017 reglamentario de la Ley 19.484 del 30 de enero de 2017, ley que establece la obligatoriedad de identificar e informar los titulares de participaciones patrimoniales y los beneficiarios finales de entidades uruguayas.

Es importante recordar que la citada norma define como Beneficiario Final, a la persona física que posea, directa o indirectamente y como mínimo, el 15% del capital o su equivalente o de los derechos de voto o que ejerza el control final sobre una entidad a través de otros medios.

El nuevo decreto contempla  nuevas excepciones a la obligación de informar e identificar los beneficiarios finales asi como también modifica algunos plazos en relación a la conservación de los registros y las sanciones previstas, entre otros ajustes, que pasamos a detallar:

Entidades exceptuadas de identificar

A las ya contempladas en la normativa vigente se le suman los organismos públicos y los organismos internacionales de los que el Estado forme parte y las entidades cuyos títulos de participación patrimonial sean propiedad, directa o indirectamente de los anteriores. Esta excepción aplicará únicamente sobre el porcentaje de participaciones patrimoniales que detenten las entidades mencionadas anteriormente.

Entidades exceptuadas de informar

Se agregan como exoneradas las instituciones de asistencia médica privada de profesionales sin fines de lucro (IAMPP), integradas exclusivamente por personas físicas y siempre que sean sus titulares efectivos.

Se incluye dentro de las sociedades agrarias exoneradas de esta obligación a aquellas en que la totalidad de las cuotas o partes sociales pertenezcan a personas físicas, siempre y cuando dichas PF sean los beneficiarios finales.

Nuevos obligados

Se obliga a los fiduciarios a la comunicación e identificación de los titulares de fideicomisos que emitan participaciones o títulos, clarificando sobre quien recae la obligación de informar.

Para el caso de sucesiones indivisas, se dispone que la declaración podrá ser formulada respecto de cualquiera de los presuntos herederos con calidad acreditada mediante certificado notarial, a nombre de la sucesión indivisa. Una vez declarados judicialmente, se deberá realizar una nueva declaración en la que se especifique el porcentaje de cada heredero en el acervo sucesorio.

Asociaciones civiles: está previsto que deberán comunicar su situación al Banco Central del Uruguay, y sólo estarán exoneradas de identificar a sus beneficiarios finales aquellas asociaciones que tengan ingresos anuales menores a U.I. 4:000.000 y activos por menos a U.I. 2:500.000 (valuados de acuerdo a las reglas del IRAE). A diferencia de lo previsto anteriormente, solo estarán exonerados de informar cuando AMBAS condiciones se den simultáneamente. Se da plazo hasta el 28 de febrero de 2020 para hacer la comunicación a las asociaciones que ahora quedan comprendidas por no reunir ambas condiciones.

Plazo de conservación de los registros

Se modifica el plazo de conservación de los registros. El nuevo decreto 256/019 dispone que el plazo de conservación de 5 años, ya no será calculado desde su obtención, sino que el plazo comenzará a contarse a partir de la finalización de la relación de los titulares de las participaciones patrimoniales o del beneficiario final con la entidad.

Registro de información

Se exceptúa de acreditar el cumplimiento de las obligaciones de identificación ante los Registros Públicos, de los siguientes actos: – Escrituraciones judiciales de procesos. – Escrituraciones de promesas de enajenación de inmuebles. – Enajenaciones de bienes realizadas en el marco de procesos concursales. – Escrituras otorgadas por el Banco Central del Uruguay o por la Corporación de Protección al Ahorro Bancario. – Escrituras otorgadas por el Estado.

En todos los casos, la exoneración se aplicará siempre que hayan sido actos iniciados o inscriptos antes del 1º de enero de 2017. Todas estas modificaciones rigen a partir de la publicación del Decreto 256/019, el pasado 12 de setiembre de 2019.

Régimen sancionatorio

Se regula la sanción por no poder identificar a la totalidad de los titulares de sociedades con acciones nominativas, estableciéndose que se eximirá de la sanción a las sociedad que:

  • acrediten razones debidamente fundadas que imposibiliten de manera notoria y evidente el cumplimiento de la obligación de identificación;
  • Se trate de entidades emisoras de acciones o partes sociales nominativas creadas con anterioridad al 04/09/1989 (promulgación de la Ley N° 16.060);
  • Se haya identificado a los titulares que representen al menos el 85% del capital integrado;
  • Se haya convocado a los accionistas mediante publicaciones por tres días en el Diario Oficial y en otro diario o periódico de la sede social, a aportar la información requerida para dar cumplimiento a las obligaciones previstas por 10 (diez) días hábiles contados a partir del siguiente a la última publicación.

Para obtener las exoneraciones de las sanciones previstas en estos casos, las entidades deberán presentarse ante AIN antes del 31/12/2019, acreditando su situación. La AIN deberá expedirse y proceder a comunicar su resolución al BCU para que habilite la recepción de la información con que cuente la entidad, y a la Secretaría Nacional para la Lucha contra el Lavado de Activos y el Financiamiento del Terrorismo, para su conocimiento.

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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