{"id":10821,"date":"2017-04-07T13:17:26","date_gmt":"2017-04-07T11:17:26","guid":{"rendered":"https:\/\/auren.com\/uy\/new\/318-rescate-de-capital-integrado\/"},"modified":"2017-04-07T13:17:26","modified_gmt":"2017-04-07T11:17:26","slug":"318-rescate-de-capital-integrado","status":"publish","type":"new","link":"https:\/\/auren.com\/uy\/noticias\/318-rescate-de-capital-integrado\/","title":{"rendered":"318 – RESCATE DE CAPITAL INTEGRADO"},"content":{"rendered":"
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Si bien no es frecuente que una Sociedad realice de forma voluntaria una reducci\u00f3n de su Capital Integrado, existen situaciones que motivan a los accionistas a realizar un rescate de capital. Algunas razones podr\u00edan ser:<\/p>\n

\u25cf La Sociedad entiende que es capaz de desarrollar su actividad con menos recursos de los que dispone o dicho de otra manera, le resulta excesivo el patrimonio con el que cuenta.<\/p>\n

\u25cf A la Sociedad le pueden surgir oportunidades de iniciar nuevos emprendimientos considerando m\u00e1s conveniente apalancar la inversi\u00f3n con fondos propios que surjan del rescate, en lugar de acudir al financiamiento externo.<\/p>\n

\u00bfEn qu\u00e9 consiste la Reducci\u00f3n de Capital Integrado?<\/strong><\/p>\n

El rescate de capital supone una restituci\u00f3n de los aportes realizados por los accionistas mediante el pago del valor de las acciones que son rescatadas.<\/p>\n

Se trata de disminuir el Capital Integrado, reduciendo simult\u00e1neamente y en la misma proporci\u00f3n los restantes rubros patrimoniales.<\/p>\n

El rescate se realizar\u00e1 en forma proporcional a los porcentajes accionarios para no afectar la participaci\u00f3n social. El pago a los accionistas podr\u00e1 realizarse en cuotas en un plazo m\u00e1ximo de un a\u00f1o a partir de la fecha del rescate.<\/p>\n

Una vez que la Asamblea de Accionistas defina el porcentaje a reducir de los rubros patrimoniales que surjan de un balance especial a esa fecha, el rescate de dichos rubros deber\u00e1 realizarse al Valor Patrimonial Proporcional (VPP).<\/strong><\/p>\n

Hay que tener presente que si una vez realizado el rescate, el Capital Integrado quedara disminuido a menos del 25% del Capital Autorizado<\/strong>, de acuerdo a lo establecido en el Art. 290 de la Ley 16.060, deber\u00e1 realizarse una reforma de Estatutos disminuyendo dicho Capital Contractual<\/strong> para adecuarse a los m\u00ednimos de integraci\u00f3n previstos por Ley.<\/p>\n

\u00bfCu\u00e1les son los requisitos para la Reducci\u00f3n de Capital Integrado?<\/strong><\/p>\n

1- Informe del \u00f3rgano de Control Interno:<\/strong> De existir S\u00edndico o Comisi\u00f3n Fiscal, deber\u00e1n presentar un informe fundado con la resoluci\u00f3n. En caso contrario se resolver\u00e1 mediante Asamblea de Accionistas.<\/p>\n

2- Confecci\u00f3n de un Balance Especial:<\/strong> Se realizar\u00e1 previo a la resoluci\u00f3n del recate. Del an\u00e1lisis del mismo la Asamblea definir\u00e1 no s\u00f3lo la proporci\u00f3n de los rubros patrimoniales a ser rescatados sino tambi\u00e9n el valor de las acciones que se rescatan.<\/p>\n

3- Protecci\u00f3n de los Acreedores: <\/strong>Es obligatorio previo al rescate realizar publicaciones por 10 d\u00edas informando a los acreedores sobre la reducci\u00f3n de Capital. Al verse disminuido el patrimonio social que tienen como garant\u00eda de sus cr\u00e9ditos, se les otorga el plazo de 30 d\u00edas desde la \u00faltima publicaci\u00f3n para que \u00e9stos manifiesten su oposici\u00f3n.<\/p>\n

4- Comunicaci\u00f3n a la AIN:<\/strong> A partir del d\u00eda inmediato siguiente al que finaliza la fecha para la oposici\u00f3n de acreedores, existe un plazo de 60 d\u00edas para comunicar la reducci\u00f3n de Capital.<\/p>\n

Si se realiza simult\u00e1neamente la reducci\u00f3n de Capital Contractual el plazo para comunicar la reforma de Estatutos, se reduce a 30 d\u00edas.<\/p>\n

Se expondr\u00e1 mediante Certificado Contable la situaci\u00f3n patrimonial previa y posterior al rescate, puesto que ya no es obligatoria la presentaci\u00f3n del balance especial.<\/p>\n

Independientemente del atractivo que supone la restituci\u00f3n de capital, deber\u00e1 tambi\u00e9n evaluarse el impacto fiscal asociado al rescate. Este depender\u00e1 no s\u00f3lo de la estructura patrimonial de cada sociedad sino tambi\u00e9n de sus accionistas, debiendo analizarse cada caso particular seg\u00fan se trate de personas f\u00edsicas o jur\u00eddicas, residentes o no.<\/p>\n

De este an\u00e1lisis surgir\u00e1 la conveniencia de realizar el rescate de manera que suponga un verdadero beneficio para los accionistas.<\/p>\n<\/div>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Por la Cra. Florencia Matonti<\/p>\n","protected":false},"featured_media":10824,"template":"","meta":{"_acf_changed":false,"footnotes":""},"new-category":[],"class_list":["post-10821","new","type-new","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\n318 - RESCATE DE CAPITAL INTEGRADO - Auren Uruguay<\/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\/uy\/noticias\/318-rescate-de-capital-integrado\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"318 - RESCATE DE CAPITAL INTEGRADO - Auren Uruguay\" \/>\n<meta property=\"og:description\" content=\"Por la Cra. 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