{"id":10562,"date":"2018-11-30T14:14:02","date_gmt":"2018-11-30T13:14:02","guid":{"rendered":"https:\/\/auren.com\/uy\/new\/400-dividendos-fictos-exclusion-de-capitalizaciones-para-su-calculo\/"},"modified":"2018-11-30T14:14:02","modified_gmt":"2018-11-30T13:14:02","slug":"400-dividendos-fictos-exclusion-de-capitalizaciones-para-su-calculo","status":"publish","type":"new","link":"https:\/\/auren.com\/uy\/noticias\/400-dividendos-fictos-exclusion-de-capitalizaciones-para-su-calculo\/","title":{"rendered":"400 &#8211; DIVIDENDOS FICTOS: EXCLUSI\u00d3N DE CAPITALIZACIONES PARA SU C\u00c1LCULO"},"content":{"rendered":"<p class=\"has-text-align-justify\">Como es sabido, desde los cierres de ejercicio fiscal iguales o posteriores a diciembre 2016 se estableci\u00f3 el r\u00e9gimen de dividendos fictos para el pago del 7% del Impuesto a las Rentas de las Personas F\u00edsicas (IRPF) o el Impuesto a las Rentas de los No Residentes (IRNR).<\/p>\n<p class=\"has-text-align-justify\">El objetivo del r\u00e9gimen es que los socios, accionistas y los titulares de empresas unipersonales que tengan sus ganancias gravadas por IRPF\/IRNR al momento de su distribuci\u00f3n, no difieran el pago del impuesto dilatando la misma.&nbsp;<\/p>\n<p class=\"has-text-align-justify\">En efecto, si pasado m\u00e1s de tres ejercicios no se distribuy\u00f3 las ganancias, las mismas se consideran fictamente distribuidas, debiendo pagar el correspondiente 7% de IRPF\/IRNR.<\/p>\n<p class=\"has-text-align-justify\">Sin embargo, el impuesto se genera siempre que exista resultados acumulados contables pendientes de distribuci\u00f3n<strong>. A tales efectos, al d\u00eda de hoy se debe sumar a los resultados acumulados las reservas y las capitalizaciones de resultados acumulados verificadas a partir del 01\/01\/2016.<\/strong><\/p>\n<p class=\"has-text-align-justify\">Con la entrada en vigencia de la <strong>Ley N\u00b019.670<\/strong>, a partir del 1\u00b0 de enero de 2019, no se deber\u00e1, a los efectos del c\u00e1lculo de dividendos fictos, sumar a los resultados acumulados contables al cierre del ejercicio las capitalizaciones que se hayan realizado de resultados anteriores.<\/p>\n<p class=\"has-text-align-justify\">Con esta modificaci\u00f3n, al evaluar posibles acciones para minimizar el monto de dividendos fictos gravados seguramente nos veamos tentados a capitalizar resultados acumulados contables.&nbsp;<\/p>\n<p class=\"has-text-align-justify\">Sin embargo, esta soluci\u00f3n es solamente adecuada para los contribuyentes que no est\u00e9n generando resultados contables positivos.<\/p>\n<p>Para el caso de empresas rentables que generen resultados positivos no es una soluci\u00f3n definitiva. En el mejor de los casos se disminuye el impacto, pero no se elimina.<\/p>\n<p class=\"has-text-align-justify\">A continuaci\u00f3n, planteamos un ejemplo para lograr una mejor visualizaci\u00f3n.<\/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\/image-15.png\" alt=\"\" class=\"wp-image-9921 lazyload\" width=\"764\" height=\"753\" data-srcset=\"https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2020\/11\/image-15.png 468w, https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2020\/11\/image-15-300x296.png 300w\" data-sizes=\"auto, (max-width: 764px) 100vw, 764px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 764px; --smush-placeholder-aspect-ratio: 764\/753;\" \/><\/figure>\n<\/div>\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\/image-16.png\" alt=\"\" class=\"wp-image-9923 lazyload\" width=\"758\" height=\"761\" data-srcset=\"https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2020\/11\/image-16.png 463w, https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2020\/11\/image-16-300x300.png 300w, https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2020\/11\/image-16-150x150.png 150w\" data-sizes=\"auto, (max-width: 758px) 100vw, 758px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 758px; --smush-placeholder-aspect-ratio: 758\/761;\" \/><\/figure>\n<\/div>\n<p class=\"has-text-align-justify\">Como se desprende de los ejemplos, solamente servir\u00eda capitalizar los resultados acumulados, siempre que el resultado contable del ejercicio vigente sea menor a los resultados fiscales pendiente de distribuci\u00f3n (ficta o real) con una antig\u00fcedad mayor o igual a cuatro ejercicios fiscales.<\/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 es sabido, desde los cierres de ejercicio fiscal iguales o posteriores a diciembre 2016 se estableci\u00f3 el r\u00e9gimen de dividendos fictos para el pago del 7% del Impuesto a [&hellip;]<\/p>\n","protected":false},"featured_media":10567,"template":"","meta":{"_acf_changed":false,"footnotes":""},"new-category":[],"class_list":["post-10562","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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