{"id":10447,"date":"2020-04-27T10:24:00","date_gmt":"2020-04-27T08:24:00","guid":{"rendered":"https:\/\/auren.com\/uy\/new\/426-compromisos-comap-vis\/"},"modified":"2020-04-27T10:24:00","modified_gmt":"2020-04-27T08:24:00","slug":"426-compromisos-comap-vis","status":"publish","type":"new","link":"https:\/\/auren.com\/uy\/noticias\/426-compromisos-comap-vis\/","title":{"rendered":"426 – COMPROMISOS COMAP – VIS"},"content":{"rendered":"
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VIVIENDA DE INTER\u00c9S SOCIAL (VIS)<\/span><\/strong><\/h3>\n

Se public\u00f3 el Decreto N\u00b0 129 de 2020<\/strong> y el nuevo Reglamento<\/strong> del MVOTMA de aplicaci\u00f3n de la Ley N\u00b0 18.975<\/strong> de 2011<\/strong>, VIS. A trav\u00e9s de \u00e9stos se introducen modificaciones con el objetivo de flexibilizar el mercado y facilitar el acceso a la vivienda.<\/p>\n

Modificaciones a los proyectos<\/span><\/strong><\/p>\n

Respecto del proyecto y tipolog\u00edas admitidas se introdujeron las siguientes modificaciones:<\/p>\n

\u2022 monoambientes<\/strong>: <\/p>\n

–<\/strong> se promueve la construcci\u00f3n (25 a 40 m2<\/sup>);<\/p>\n

–<\/strong> hasta el 25% de las unidades pueden ser monoambientes;<\/p>\n

\u2022 tope de precio de venta<\/strong>: se elimina para obra nueva (se mantiene \u00fanicamente para zona C\u00f3digo 03 Montevideo -refacci\u00f3n, reciclaje o ampliaci\u00f3n-);<\/p>\n

\u2022 obra nueva<\/strong>: m\u00ednimo 2 unidades, sin m\u00e1ximo de unidades por padr\u00f3n (antes 100);<\/p>\n

\u2022 se conceder\u00e1n finalizaciones parciales de obra para proyectos con distintas etapas o sectores.<\/p>\n

Modificaciones a los beneficios fiscales<\/span><\/strong><\/p>\n

Los impuestos que vieron ajustados los beneficios fiscales otorgados al amparo de este r\u00e9gimen son los siguientes:<\/p>\n

Impuesto a la Renta<\/strong> (promotor y comprador de VIS): <\/p>\n

–<\/strong> Montevideo zona costera (C\u00f3digo 03, ver mapa a continuaci\u00f3n): <\/p>\n

\u2022 no se promueve obra nueva (s\u00f3lo reciclaje, ampliaci\u00f3n o refacci\u00f3n);<\/p>\n

\u2022 exoneraci\u00f3n del 100% de la renta obtenida por arrendamiento, requisito a trav\u00e9s de FGA o garant\u00eda habilitada (IRAE, IRPF, IRNR);<\/p>\n

–<\/strong> Resto Montevideo e interior del pa\u00eds: <\/p>\n

\u2022 exoneraci\u00f3n del 100% de la renta obtenida por arrendamiento (IRAE, IRPF, IRNR), sin requisitos de garant\u00eda;<\/p>\n

\"\"<\/figure>\n

\u2022 Impuesto al Patrimonio<\/strong> (promotor): exoneraci\u00f3n unidades vac\u00edas por el ejercicio de finalizaci\u00f3n de obra y los tres siguientes;<\/p>\n

\u2022 IVA<\/strong> (promotor): devoluci\u00f3n de IVA asociado a la obra por hasta 2 a\u00f1os despu\u00e9s de su finalizaci\u00f3n.<\/p>\n

CUMPLIMIENTO COMPROMISOS COMAP<\/span><\/strong><\/strong><\/h3>\n

COMAP public\u00f3 la Circular N\u00b0 1\/2020<\/strong> en la que se establece un r\u00e9gimen especial para el c\u00f3mputo de los compromisos asumidos por empresas beneficiarias de Proyectos de Inversi\u00f3n<\/strong> al amparo de la Ley N\u00b0 16.906 de 1998<\/strong>, como consecuencia del impacto de la crisis sanitaria.<\/p>\n

R\u00e9gimen especial para el c\u00f3mputo del cumplimiento de indicadores<\/span><\/strong><\/p>\n

Se establece que para los ejercicios econ\u00f3micos finalizados entre el 1\u00b0 de abril de 2020 y el 31 de marzo de 2021, las empresas podr\u00e1n optar por:<\/p>\n

\u2022 no computar este ejercicio a efectos del cumplimiento de los indicadores comprometidos;<\/p>\n

\u2022 considerar parcialmente este ejercicio a efectos del c\u00f3mputo de indicadores, calculando el promedio a partir de los meses establecidos por opci\u00f3n de la empresa;<\/p>\n

\u2022 considerar el ejercicio normalmente, para los casos en que la situaci\u00f3n desatada por el COVID 19 no afecte el cumplimiento de los compromisos asumidos.<\/p>\n<\/div>\n<\/div>\n

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VIVIENDA DE INTER\u00c9S SOCIAL (VIS) Se public\u00f3 el Decreto N\u00b0 129 de 2020 y el nuevo Reglamento del MVOTMA de aplicaci\u00f3n de la Ley N\u00b0 18.975 de 2011, VIS. 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