{"id":1076,"date":"2018-01-15T14:54:29","date_gmt":"2018-01-15T17:54:29","guid":{"rendered":"http:\/\/mrtb.com.uy\/?p=1076"},"modified":"2020-08-20T14:12:52","modified_gmt":"2020-08-20T17:12:52","slug":"modificaciones-tributarias-2018","status":"publish","type":"post","link":"https:\/\/vertex.com.uy\/en\/noticias\/modificaciones-tributarias-2018\/","title":{"rendered":"Modificaciones Tributarias en el 2018"},"content":{"rendered":"\n<p><strong>La evasi\u00f3n fiscal: antecedente de lavado de activos<\/strong><\/p>\n\n\n\n<p>En los casos en que el delito de defraudaci\u00f3n tributaria supera los 2,5 millones de UI de evasi\u00f3n (unos US$ 324.000 aprox a la fecha de hoy) pasa a ser delito precedente de lavado de activos y puede perseguirse de oficio. Ese monto, bajar\u00e1 a 1 mill\u00f3n de UI (US$ 129.600) para los ejercicios iniciados en 2019.<\/p>\n\n\n\n<p>Si se diera la utilizaci\u00f3n total o parcial de facturas u otros documentos, ideol\u00f3gica o materialmente falsos con la finalidad de disminuir el monto imponible u obtener devoluciones indebidas de impuestos, el monto m\u00ednimo no ser\u00e1 exigible.<br><strong>Otros cambios:<\/strong><\/p>\n\n\n\n<p>La <strong>tasa consultar<\/strong> aument\u00f3 de un 2% a un 3% del valor en Aduana de los bienes importados, para aquellos que provengan de pa\u00edses del Mercosur y a 5% para aquellos que vienen de fuera de \u00e9ste. M\u00e9xico mantiene la exoneraci\u00f3n de la tasa consular por acuerdo comercial. En el caso de los veh\u00edculos, todos pagar\u00e1n 5%.<\/p>\n\n\n\n<p>Se exonera a partir de este a\u00f1o, las rentas obtenidas por investigaci\u00f3n y desarrollo en las \u00e1reas de <strong>biotecnolog\u00eda, bioinform\u00e1tica y software<\/strong>.&nbsp; Hasta ahora, se encontraban exoneradas \u00fanicamente las prestadas al exterior, pasando a estarlo cuando el servicio es prestado localmente.<\/p>\n\n\n\n<p>Se cre\u00f3 un tributo a tasa del 0.75% que grava las apuestas en m\u00e1quinas electr\u00f3nicas de<strong> juegos de azar<\/strong> o de apuestas autom\u00e1ticas de resoluci\u00f3n inmediata instaladas en casinos o salas de entretenimientos.<\/p>\n\n\n\n<p>Tambi\u00e9n pasaron a estar gravadas por IRPF o IRNR, seg\u00fan corresponda, las ganancias obtenidas en juegos de azar y carreras de caballos, con la condici\u00f3n de que el premio supere las 100.000 UI, o sea superior a 71 veces el monto apostado.<\/p>\n\n\n\n<p>Como ya comentamos en publicaciones anteriores, pasaron a estar gravadas las rentas obtenidas por entidades que realicen directamente la prestaci\u00f3n de <strong>servicios a trav\u00e9s de Internet<\/strong>, plataformas tecnol\u00f3gicas, aplicaciones inform\u00e1ticas o similares. Cuando el demandante se encuentre en territorio nacional ser\u00e1n consideradas 100% de fuente uruguaya. Cuando uno de las partes se encuentre en el exterior se considerar\u00e1 50% de fuente uruguaya.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La evasi\u00f3n fiscal: antecedente de lavado de activos En los casos en que el delito de defraudaci\u00f3n tributaria supera los 2,5 millones de UI de evasi\u00f3n (unos US$ 324.000 aprox a la fecha de hoy) pasa a ser delito precedente de lavado de activos y puede perseguirse de oficio. Ese monto, bajar\u00e1 a 1 mill\u00f3n [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1919,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,9],"tags":[],"class_list":["post-1076","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad","category-informacion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modificaciones Tributarias en el 2018<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vertex.com.uy\/en\/noticias\/modificaciones-tributarias-2018\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modificaciones Tributarias en el 2018\" \/>\n<meta property=\"og:description\" content=\"La evasi\u00f3n fiscal: antecedente de lavado de activos En los casos en que el delito de defraudaci\u00f3n tributaria supera los 2,5 millones de UI de evasi\u00f3n (unos US$ 324.000 aprox a la fecha de hoy) pasa a ser delito precedente de lavado de activos y puede perseguirse de oficio. 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