{"id":10470,"date":"2020-01-31T11:03:19","date_gmt":"2020-01-31T10:03:19","guid":{"rendered":"https:\/\/auren.com\/uy\/new\/421-sas-sociedad-por-acciones-simplificadas-y-su-regulacion\/"},"modified":"2020-01-31T11:03:19","modified_gmt":"2020-01-31T10:03:19","slug":"421-sas-sociedad-por-acciones-simplificadas-y-su-regulacion","status":"publish","type":"new","link":"https:\/\/auren.com\/uy\/noticias\/421-sas-sociedad-por-acciones-simplificadas-y-su-regulacion\/","title":{"rendered":"421- SAS (SOCIEDAD POR ACCIONES SIMPLIFICADAS) Y SU REGULACI\u00d3N"},"content":{"rendered":"<p class=\"has-text-align-justify\">Como ya hemos mencionado en art\u00edculos anteriores con la promulgaci\u00f3n de la Ley 19.820 se aprob\u00f3 en nuestro pa\u00eds un nuevo tipo de sociedad, denominadas Sociedades por Acciones Simplificadas o S.A.S.<\/p>\n<p class=\"has-text-align-justify\">Si bien la Ley estableci\u00f3 los aspectos generales, quedaban vac\u00edos en cuanto a la implementaci\u00f3n y procesos que se deber\u00eda seguir para constituir las mencionadas sociedades, que se reglamentan a trav\u00e9s del decreto <strong>N.\u00ba 399\/2019 publicado el 23 de diciembre de 2019.<\/strong><\/p>\n<p class=\"has-text-align-justify\">Este decreto regula la forma de constituci\u00f3n, estableciendo un<strong> proceso m\u00e1s \u00e1gil, econ\u00f3mico y sencillo<\/strong>, ordenando a los \u00f3rganos del estado poner a disposici\u00f3n modelos de contratos (Art. 4 decreto 399\/2019) tanto para nuevas sociedades como para las conversiones de unipersonales en SAS, establece plazos de 5 d\u00edas para calificaciones de Registro de Comercio (siempre que se utilice el modelo proporcionado por este); y principalmente encomienda a AGESIC el desarrollo de un sistema para una <strong>constituci\u00f3n a futuro 100% virtual.<\/strong><\/p>\n<p class=\"has-text-align-justify\">De la Ley y del Decreto podemos concluir que una sociedad <strong>S.A.S re\u00fane caracter\u00edsticas tanto de Sociedades An\u00f3nimas (S.A.) como de Sociedades de Responsabilidad Limitada (S.R.L).<\/strong><\/p>\n<p class=\"has-text-align-justify\">A continuaci\u00f3n, realizamos un cuadro comparativo de los principales aspectos societarios:<\/p>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img decoding=\"async\" data-src=\"https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2020\/11\/0001-2-385x1024.jpg\" alt=\"\" class=\"wp-image-9837 lazyload\" width=\"692\" height=\"1840\" data-srcset=\"https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2020\/11\/0001-2-385x1024.jpg 385w, https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2020\/11\/0001-2-113x300.jpg 113w, https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2020\/11\/0001-2-770x2048.jpg 770w, https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2020\/11\/0001-2-scaled.jpg 962w\" data-sizes=\"auto, (max-width: 692px) 100vw, 692px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 692px; --smush-placeholder-aspect-ratio: 692\/1840;\" \/><\/figure>\n<\/div>\n<p class=\"has-text-align-justify\"><strong>RNC: <\/strong>Registro Nacional de Comercio<br \/><strong>AIN: <\/strong>Auditoria Interna de la Naci\u00f3n<br \/><strong>UI:<\/strong> Unidad Indexada<br \/><strong>BFC:<\/strong> Base Ficta de Contribuci\u00f3n<br \/><strong>ICOSA: <\/strong>Impuesto al Control de las Sociedades An\u00f3nimas<br \/><strong>AGESIC: <\/strong>Agencia de Gobierno Electr\u00f3nico y Sociedad de la Informaci\u00f3n y del Conocimiento<\/p>\n<p class=\"has-text-align-justify\">En conclusi\u00f3n, las S.A.S otorgan mayor flexibilidad, seguridad, y a un menor costo que otros tipos sociales.<\/p>\n<p class=\"has-text-align-justify\">En pr\u00f3ximas entregas analizaremos los aspectos tributarios relacionados con este nuevo tipo social.<\/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>Como ya hemos mencionado en art\u00edculos anteriores con la promulgaci\u00f3n de la Ley 19.820 se aprob\u00f3 en nuestro pa\u00eds un nuevo tipo de sociedad, denominadas Sociedades por Acciones Simplificadas o [&hellip;]<\/p>\n","protected":false},"featured_media":10475,"template":"","meta":{"_acf_changed":false,"footnotes":""},"new-category":[],"class_list":["post-10470","new","type-new","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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