{"id":11768,"date":"2020-09-25T10:50:34","date_gmt":"2020-09-25T08:50:34","guid":{"rendered":"https:\/\/auren.com\/ar\/blog\/nuevo-regimen-promocional-de-inversiones-inmobiliarias-en-uruguay\/"},"modified":"2020-09-25T10:50:34","modified_gmt":"2020-09-25T08:50:34","slug":"nuevo-regimen-promocional-de-inversiones-inmobiliarias-en-uruguay","status":"publish","type":"blog","link":"https:\/\/auren.com\/ar\/blog\/nuevo-regimen-promocional-de-inversiones-inmobiliarias-en-uruguay\/","title":{"rendered":"Nuevo r\u00e9gimen promocional de inversiones inmobiliarias en Uruguay"},"content":{"rendered":"<p><strong>El Decreto N \u00b0 138 de 2020<\/strong>&nbsp;publicado recientemente introduce un nuevo r\u00e9gimen de promoci\u00f3n de&nbsp;<strong>inversiones inmobiliarias<\/strong>&nbsp;, bajo la&nbsp;<strong>Ley N \u00b0 16.906 de 1998<\/strong>&nbsp;, Ley de Inversiones.<\/p>\n<p><strong>Actividades promocionadas<\/strong><\/p>\n<ul>\n<li>Construcci\u00f3n de&nbsp;<strong>edificios<\/strong>&nbsp;de&nbsp;<strong>oficinas<\/strong>&nbsp;, en venta o alquiler.<\/li>\n<li>Construcci\u00f3n de&nbsp;<strong>edificios residenciales<\/strong>&nbsp;, en venta o alquiler.<\/li>\n<li>Proyectos de desarrollo urbano (iniciativa privada), de \u00e1rea suburbana o rural, que incluyan:<\/li>\n<li>desarrollo y subdivisi\u00f3n de infraestructura,<\/li>\n<li>subdivisi\u00f3n y construcci\u00f3n de unidades habitacionales sobre este terreno.<\/li>\n<\/ul>\n<p><strong>Condiciones para solicitar beneficios<\/strong><\/p>\n<p>Proyectos sin registro antes de la publicaci\u00f3n de este Decreto:<\/p>\n<ul>\n<li>proyectos con una inversi\u00f3n de&nbsp;<strong>USD&nbsp;<\/strong><strong>6,5 millones<\/strong>&nbsp;o m\u00e1s, en obra civil y equipamiento de \u00e1reas comunes, registrados a partir de este Decreto,<\/li>\n<li>las \u00e1reas comunes deben ser al menos el 10% del proyecto,<\/li>\n<li>promovido la inversi\u00f3n debe ser ejecutado en un per\u00edodo de&nbsp;<strong>hasta 60 meses<\/strong>&nbsp;, desde la aprobaci\u00f3n del permiso de construcci\u00f3n, m\u00e1ximo 30&nbsp;<sup>\u00ba<\/sup>&nbsp;abril del 2025.<\/li>\n<\/ul>\n<p>Proyectos previamente registrados (iniciados o no):<\/p>\n<ul>\n<li>proyectos con inversiones pendientes por al menos USD 6,5 millones (obra civil y equipamiento de \u00e1reas comunes),<\/li>\n<li>las \u00e1reas comunes deben ser al menos el 10% del proyecto,<\/li>\n<li>promovido la inversi\u00f3n debe ser ejecutado en un per\u00edodo de hasta&nbsp;<strong>48 meses<\/strong>&nbsp;, desde la presentaci\u00f3n del proyecto entre COMAP, m\u00e1ximo 30&nbsp;<sup>\u00ba<\/sup>&nbsp;abril del 2025.<\/li>\n<\/ul>\n<p>Los proyectos de inversi\u00f3n deber\u00e1n presentarse antes del 31&nbsp;<sup>st<\/sup>&nbsp;de diciembre del 2021 en COMAP.<\/p>\n<p><strong>Beneficios fiscales<\/strong><\/p>\n<ul>\n<li><strong>Exenci\u00f3n del Impuesto sobre la Renta<\/strong>&nbsp;, considerando: &nbsp;<\/li>\n<\/ul>\n<p>El plazo m\u00e1ximo para utilizar esta exenci\u00f3n es de&nbsp;<strong>10 a\u00f1os<\/strong>&nbsp;, contados desde el primer a\u00f1o con renta imponible positiva (hasta 4 a\u00f1os fiscales desde la declaraci\u00f3n promocional).<\/p>\n<p>En cada a\u00f1o fiscal, la exenci\u00f3n no debe exceder:<\/p>\n<ul>\n<li>90% del impuesto sobre la renta,<\/li>\n<li>inversi\u00f3n total a la fecha de presentaci\u00f3n de declaraci\u00f3n jurada de impuesto a la renta,<\/li>\n<li>exenci\u00f3n m\u00e1xima considerando el rango de inversi\u00f3n del proyecto.<\/li>\n<\/ul>\n<p>En caso de que la inversi\u00f3n no se cumpla en el plazo m\u00e1ximo otorgado (60 o 48 meses, m\u00e1ximo 30\/04\/2025), cuando el porcentaje de avance sea de al menos 50%, las exenciones del Impuesto a la Renta se prorratear\u00edan considerando el avance de ejecuci\u00f3n.<\/p>\n<ul>\n<li><strong>Exenci\u00f3n del Impuesto sobre el Patrimonio Neto<\/strong>\u00a0para el promotor del proyecto:<\/li>\n<li>terrenos y mejoras: 8 a\u00f1os para proyectos en Montevideo y 10 a\u00f1os en las afueras de la capital,<\/li>\n<li>Equipamiento de \u00e1reas comunes: para toda su vida \u00fatil.<\/li>\n<li><strong>Devoluci\u00f3n del Impuesto al Valor Agregado<\/strong>\u00a0: asociado a Obra civil y equipamiento de \u00e1reas comunes.<\/li>\n<li><strong>Exenci\u00f3n de derechos de aduana y otros impuestos<\/strong>\u00a0: sobre la importaci\u00f3n de equipos, m\u00e1quinas y materiales para obra civil y equipos de \u00e1reas comunes, a ser importados directamente por la empresa promovida.\u00a0Siempre que no sean competitivos con la industria nacional.<\/li>\n<\/ul>\n<p>Por <em>Ver\u00f3nica Rodr\u00edguez, Auren Uruguay<\/em><\/p>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Decreto N \u00b0 138 de 2020&nbsp;publicado recientemente introduce un nuevo r\u00e9gimen de promoci\u00f3n de&nbsp;inversiones inmobiliarias&nbsp;, bajo la&nbsp;Ley N \u00b0 16.906 de 1998&nbsp;, Ley de Inversiones. Actividades promocionadas Construcci\u00f3n de&nbsp;edificios&nbsp;de&nbsp;oficinas&nbsp;, [&hellip;]<\/p>\n","protected":false},"featured_media":11769,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11768","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nuevo r\u00e9gimen promocional de inversiones inmobiliarias en Uruguay - Auren Argentina<\/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:\/\/auren.com\/ar\/blog\/nuevo-regimen-promocional-de-inversiones-inmobiliarias-en-uruguay\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nuevo r\u00e9gimen promocional de inversiones inmobiliarias en Uruguay - Auren Argentina\" \/>\n<meta property=\"og:description\" content=\"El Decreto N \u00b0 138 de 2020&nbsp;publicado recientemente introduce un nuevo r\u00e9gimen de promoci\u00f3n de&nbsp;inversiones inmobiliarias&nbsp;, bajo la&nbsp;Ley N \u00b0 16.906 de 1998&nbsp;, Ley de Inversiones. 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