{"id":10878,"date":"2017-02-03T14:06:00","date_gmt":"2017-02-03T13:06:00","guid":{"rendered":"https:\/\/auren.com\/uy\/new\/309-declaracion-jurada-de-fonasa\/"},"modified":"2017-02-03T14:06:00","modified_gmt":"2017-02-03T13:06:00","slug":"309-declaracion-jurada-de-fonasa","status":"publish","type":"new","link":"https:\/\/auren.com\/uy\/noticias\/309-declaracion-jurada-de-fonasa\/","title":{"rendered":"309 – DECLARACI\u00d3N JURADA DE FONASA"},"content":{"rendered":"
\n
\n

El Decreto 221\/011<\/strong> estableci\u00f3 la obligatoriedad de efectuar la liquidaci\u00f3n anual del FONASA para las personas f\u00edsicas residentes prestadoras de servicios personales fuera de la relaci\u00f3n de dependencia (sea en forma exclusiva o no), por s\u00ed o a trav\u00e9s de sociedades de hecho o civiles.<\/p>\n

El per\u00edodo de presentaci\u00f3n de la misma para el ejercicio finalizado el pasado 31 de diciembre del 2016 es desde el 13 de febrero de 2017 hasta el 28 de abril de 2017<\/strong>. Se realiza a trav\u00e9s de la p\u00e1gina web de BPS, generando una multa de 1 UR (a hoy $ 946.06) si se hace en forma tard\u00eda.<\/p>\n

Informaci\u00f3n a Incluir en la Declaraci\u00f3n<\/strong><\/p>\n

Se deber\u00e1 declarar por mes la siguiente informaci\u00f3n:<\/p>\n

– Si se tuvo actividad exclusiva de servicios personales.<\/em><\/p>\n

– Importe facturado sin IVA.<\/em><\/p>\n

– Base de c\u00e1lculo FONASA.<\/em><\/p>\n

Monto que surge de aplicar a los importes facturados sin IVA, la al\u00edcuota seg\u00fan se trate de un contribuyente de IRPF (70%) o IRAE (el % que corresponda), sin considerar posible amparo al art. 25 del Dec. 221\/011.<\/p>\n

– Obligaci\u00f3n de FONASA<\/p>\n

Base de c\u00e1lculo * Tasa aportes personales. En el caso de que la actividad sea exclusivamente se de servicios personales independientes, la obligaci\u00f3n tiene como m\u00ednimo del Costo Promedio Equivalente (CPE).<\/p>\n

A continuaci\u00f3n se detallan tasas de aportes vigentes al 31.12.2016:<\/p>\n\n\n\n\n\n\n\n
\n

Tasas de Aportaci\u00f3n<\/b><\/p>\n<\/td>\n

\n

Hasta 2,5 BPC <\/b><\/p>\n<\/td>\n

\n

Mayor 2,5 BPC<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Sin Conyuge o Concubino<\/b><\/p>\n<\/td>\n

\n

S\/ hijos(*)<\/p>\n<\/td>\n

\n

3,00%<\/b><\/p>\n<\/td>\n

\n

4,50%<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

C\/ hijos(*)<\/p>\n<\/td>\n

\n

3,00%<\/b><\/p>\n<\/td>\n

\n

6,00%<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Con Conyuge o Concubino<\/b><\/p>\n<\/td>\n

\n

S\/ hijos(*)<\/p>\n<\/td>\n

\n

5,00%<\/b><\/p>\n<\/td>\n

\n

6,50%<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

C\/ hijos(*)<\/p>\n<\/td>\n

\n

5,00%<\/b><\/p>\n<\/td>\n

\n

8,00%<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(*) hijos comprende: hijos menores de edad o mayores con discapacidad. BPC 2016 – $ 3.340<\/em><\/p>\n

Resultado de la declaraci\u00f3n<\/strong><\/p>\n

La realizaci\u00f3n de la declaraci\u00f3n permitir\u00e1 a los contribuyentes detectar posibles diferencias mediante la comparaci\u00f3n de la obligaci\u00f3n de FONASA con los anticipos efectivamente realizados, pudi\u00e9ndose presentar las siguientes situaciones:<\/p>\n

– Diferencias deudoras: <\/strong>Se verifica cuando la obligaci\u00f3n FONASA es mayor a los anticipos efectuados. En este caso el sistema de BPS brindar\u00e1 la opci\u00f3n de emitir la factura correspondiente.<\/p>\n

– Diferencias acreedoras: <\/strong>Se verifica cuando los anticipos efectuados son mayores a la obligaci\u00f3n FONASA.<\/p>\n

En este caso los excedentes ser\u00e1n considerados al momento de la devoluci\u00f3n anual de excedentes de FONASA.<\/p>\n

Devoluci\u00f3n anual de excedentes de FONASA<\/strong><\/p>\n

Si bien en los \u00faltimos d\u00edas han surgido inquietudes sobre la posibilidad de que no se realice la devoluci\u00f3n para hacer frente a parte del \u201ccreciente d\u00e9ficit del FONASA\u201d, como es de publico conocimiento, representantes del gobierno aseguran que dicha devoluci\u00f3n se realizar\u00e1 tal como se ha venido haciendo en a\u00f1os anteriores, pese a que a\u00fan se desconozcan las fechas en que se llevar\u00e1n a cabo.<\/p>\n

Sin embargo, debido a que se espera que dicho d\u00e9ficit contin\u00fae increment\u00e1ndose a\u00f1o tras a\u00f1o y considerando que por dicho financiamiento con rentas generales el Estado est\u00e1 perdiendo capacidad de cubrir otras necesidades, no ser\u00eda de extra\u00f1ar que para el futuro vengan cambios en cuanto a las tasas de aportes de los contribuyentes.<\/p>\n<\/div>\n<\/div>\n

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

Por el Cr. Mart\u00edn Arrejur\u00eda<\/p>\n","protected":false},"featured_media":10881,"template":"","meta":{"_acf_changed":false,"footnotes":""},"new-category":[],"class_list":["post-10878","new","type-new","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\n309 - DECLARACI\u00d3N JURADA DE FONASA - 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\/309-declaracion-jurada-de-fonasa\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"309 - DECLARACI\u00d3N JURADA DE FONASA - Auren Uruguay\" \/>\n<meta property=\"og:description\" content=\"Por el Cr. 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