{"id":73683,"date":"2017-03-17T12:38:59","date_gmt":"2017-03-17T15:38:59","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/uruguay-castigan-paraisos-fiscales\/"},"modified":"2017-03-17T12:38:59","modified_gmt":"2017-03-17T15:38:59","slug":"uruguay-castigan-paraisos-fiscales","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/uruguay-castigan-paraisos-fiscales\/","title":{"rendered":"URUGUAY: CASTIGAN A PARA\u00cdSOS FISCALES"},"content":{"rendered":"

La Direcci\u00f3n General Impositiva (DGI) uruguaya divulg\u00f3 un listado de pa\u00edses, jurisdicciones y reg\u00edmenes considerados de baja o nula tributaci\u00f3n (conocidos como BONT), y aumenta los impuestos a las sociedades radicadas en dichos territorios.<\/span><\/h4>\n
\n

Panam\u00e1 y las Islas V\u00edrgenes son los territorios m\u00e1s relevantes que aparecen en el listado, por la alta cantidad de sociedades en esas jurisdicciones utilizadas para la tenencia de inmuebles u otros activos.<\/span><\/p>\n

La resoluci\u00f3n de la DGI abarca una lista de m\u00e1s de 70 jurisdicciones entre las que sobresalen Panam\u00e1, Islas V\u00edrgenes de EEUU, BVI, Jamaica, Comunidad de Bahamas, Antillas Holandesas, Antigua y Barbuda, M\u00f3naco, Puerto Rico, entre algunos pa\u00edses, cuyos titulares tienen inmuebles y activos en Uruguay.<\/span><\/p>\n

Los titulares de sociedades offshore de estos pa\u00edses, tiene un plazo que vence el 30 de junio del corriente para disolver o transferir los activos a otras entidades o personas de origen uruguayo o instaladas en pa\u00edses no BONT, sin pagar impuestos por la transacci\u00f3n, o redomiciliarse en Uruguay creando una sociedad an\u00f3nima.<\/span><\/p>\n

Uruguay confirm\u00f3 el a\u00f1o pasado su compromiso de comenzar en 2018 el intercambio autom\u00e1tico de informaci\u00f3n tributaria con otros fiscos en el marco de una propuesta de la Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3mico (OCDE).<\/span><\/p>\n

La nueva normativa de Uruguay establece que todos aquellos que cuenten con sociedades en ese conjunto de pa\u00edses deber\u00e1 ahora tributar IRAE (25%), IRPF (12%) e IRNR (12%) sobre las rentas provenientes de la venta de acciones.<\/span><\/p>\n

Adem\u00e1s, se eleva al 25% la tasa de IRNR (Impuesto sobre la Renta de No Residentes) aplicable a las rentas obtenida en para\u00edsos fiscales. Se except\u00faa el caso de los dividendos y utilidades, cuya tasa se mantendr\u00e1 en 7%.<\/span><\/p>\n

Adem\u00e1s, las rentas correspondientes a la venta de bienes inmuebles situados en territorio uruguayo se gravan con una tasa general del 25% m\u00e1s una tasa complementaria del 5,25%. Para rentas originadas en otras trasmisiones patrimoniales de bienes situados en territorio uruguayo la renta ficta pasa del 20% al 30%.<\/span><\/p>\n

Asimismo, las entidades ubicadas en jurisdicciones de baja tributaci\u00f3n pasar\u00e1n a tributar en Uruguay, Impuesto al Patrimonio a una tasa del 3% -antes pagaban 1,5%-.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

LISTADO DE PA\u00cdSES O TERRITORIOS DECLARADOS DE BAJA O NULA TRIBUTACI\u00d3N (BONT)<\/span><\/p>\n

EN URUGUAY<\/span><\/p>\n

Andorra<\/span><\/p>\n

Angola<\/span><\/p>\n

Anguila<\/span><\/p>\n

Antigua y Barbuda<\/span><\/p>\n

Antillas Holandesas<\/span><\/p>\n

Aruba<\/span><\/p>\n

Ascensi\u00f3n<\/span><\/p>\n

Barbados<\/span><\/p>\n

Belice<\/span><\/p>\n

Bermudas<\/span><\/p>\n

Brunei<\/span><\/p>\n

Colonia de Gibraltar<\/span><\/p>\n

Commowealth de Dominica<\/span><\/p>\n

Comunidad de Bahamas<\/span><\/p>\n

Estado de Bahr\u00e9in<\/span><\/p>\n

Federaci\u00f3n de Saint Kitts y Nevis<\/span><\/p>\n

Grenada<\/span><\/p>\n

Guam<\/span><\/p>\n

Guyana<\/span><\/p>\n

Honduras<\/span><\/p>\n

Hong Kong<\/span><\/p>\n

Isla de Cocos (Isla de Keeling)<\/span><\/p>\n

Isla de Jersey<\/span><\/p>\n

Isla de Man<\/span><\/p>\n

Isla de Montserrat<\/span><\/p>\n

Isla de Navidad<\/span><\/p>\n

Isla de Santa Elena<\/span><\/p>\n

Isla Guernesey<\/span><\/p>\n

Isla Norfolk<\/span><\/p>\n

Isla Pitcairn<\/span><\/p>\n

Islas Caim\u00e1n<\/span><\/p>\n

Islas de Cook<\/span><\/p>\n

Islas del Pac\u00edfico<\/span><\/p>\n

Islas Fiji<\/span><\/p>\n

Islas Maldivas<\/span><\/p>\n

Islas Malvinas\/Falkland Islands<\/span><\/p>\n

Islas Marshall<\/span><\/p>\n

Islas Palau<\/span><\/p>\n

Islas Solom\u00f3n<\/span><\/p>\n

Islas Turcas y Caicos<\/span><\/p>\n

Islas V\u00edrgenes de Estados Unidos de Am\u00e9rica<\/span><\/p>\n

Islas V\u00edrgenes Brit\u00e1nicas<\/span><\/p>\n

Jamaica<\/span><\/p>\n

Jordania<\/span><\/p>\n

Kiribati<\/span><\/p>\n

Labu\u00e1n<\/span><\/p>\n

L\u00edbano<\/span><\/p>\n

Liberia<\/span><\/p>\n

Macao<\/span><\/p>\n

M\u00f3naco<\/span><\/p>\n

Niue<\/span><\/p>\n

Panam\u00e1<\/span><\/p>\n

Polinesia Francesa<\/span><\/p>\n

Puerto Rico<\/span><\/p>\n

Reino de Tonga<\/span><\/p>\n

Rep\u00fablica de Chipre<\/span><\/p>\n

Rep\u00fablica de Mauricio Rep\u00fablica de Nauru<\/span><\/p>\n

Rep\u00fablica de Seychelles<\/span><\/p>\n

Rep\u00fablica de Vanuatu<\/span><\/p>\n

Rep\u00fablica de Yemen<\/span><\/p>\n

Samoa<\/span><\/p>\n

San Pedro y Miquel\u00f3n<\/span><\/p>\n

San Vicente y las Granadinas<\/span><\/p>\n

Santa Luc\u00eda<\/span><\/p>\n

Seren\u00edsima Rep\u00fablica de San Marino<\/span><\/p>\n

Sultanato de Om\u00e1n<\/span><\/p>\n

Svalbard<\/span><\/p>\n

Swazilandia<\/span><\/p>\n

Tokelau<\/span><\/p>\n

Trist\u00e1n de Acu\u00f1a<\/span><\/p>\n

Tuvalu<\/span><\/p>\n

Yibuti (Djibouti)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

La Direcci\u00f3n General Impositiva (DGI) uruguaya divulg\u00f3 un listado de pa\u00edses, jurisdicciones y reg\u00edmenes considerados de baja o nula tributaci\u00f3n (conocidos como BONT), y aumenta los impuestos a las sociedades radicadas en dichos territorios.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[13],"tags":[],"class_list":["post-73683","post","type-post","status-publish","format-standard","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73683","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/comments?post=73683"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73683\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=73683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=73683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=73683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}