{"id":11277,"date":"2015-05-15T11:16:09","date_gmt":"2015-05-15T09:16:09","guid":{"rendered":"https:\/\/auren.com\/uy\/new\/222-facturacion-electronica-ultimo-ano-para-obtener-beneficio-fiscal\/"},"modified":"2015-05-15T11:16:09","modified_gmt":"2015-05-15T09:16:09","slug":"222-facturacion-electronica-ultimo-ano-para-obtener-beneficio-fiscal","status":"publish","type":"new","link":"https:\/\/auren.com\/uy\/noticias\/222-facturacion-electronica-ultimo-ano-para-obtener-beneficio-fiscal\/","title":{"rendered":"222- FACTURACI\u00d3N ELECTR\u00d3NICA:  \u00daLTIMO A\u00d1O PARA OBTENER BENEFICIO FISCAL"},"content":{"rendered":"<p class=\"has-text-align-justify\">Con la entrada en vigencia de la <strong>Ley N\u00b0 18.600<\/strong> en el 2009, qued\u00f3 reconocida la admisibilidad, validez y eficacia jur\u00eddica del documento electr\u00f3nico y de la firma electr\u00f3nica. Este marco normativo permiti\u00f3 que se reglamentara el r\u00e9gimen de facturaci\u00f3n electr\u00f3nica por medio del <strong>Decreto N\u00ba 36\/012<\/strong>. Desde la vigencia de dicho decreto se han incorporado numerosas empresas al sistema de facturaci\u00f3n electr\u00f3nica.<\/p>\n<p class=\"has-text-align-justify\">En algunos casos la incorporaci\u00f3n al sistema es preceptiva, previa notificaci\u00f3n de la DGI, sin embargo dicha incorporaci\u00f3n puede ser voluntaria.<\/p>\n<p class=\"has-text-align-justify\">A los efectos de facilitar la incorporaci\u00f3n de las empresas al r\u00e9gimen de facturaci\u00f3n electr\u00f3nica, se han otorgado beneficios fiscales a las inversiones que se deben realizar para poder desarrollar el sistema.<\/p>\n<p class=\"has-text-align-justify has-vivid-red-color has-text-color\" style=\"font-size:25px\"><strong>\u00bfQu\u00e9 beneficios fiscales se otorgan?<\/strong><\/p>\n<p class=\"has-text-align-justify\">A trav\u00e9s del <strong>Decreto N\u00ba 324\/011 <\/strong>se declara promovida la actividad de desarrollo e implementaci\u00f3n del sistema de documentaci\u00f3n de operaciones por medio de comprobantes fiscales electr\u00f3nicos (CFE).<\/p>\n<p class=\"has-text-align-justify\">El decreto establece que las inversiones promovidas son las destinadas a integrar el activo fijo o intangibles, afectadas exclusivamente al desarrollo e implementaci\u00f3n del sistema de documentaci\u00f3n por medio de CFE.. Asimismo, se considera que los bienes objetos del beneficio ser\u00e1n aquellos que correspondan a la inversi\u00f3n inicial necesaria y suficiente para la puesta en marcha integral del sistema.<\/p>\n<p class=\"has-text-align-justify\">Los beneficios fiscales consisten en la exoneraci\u00f3n del Impuesto a las Rentas de las Actividades Econ\u00f3micas (IRAE) del 70% del monto invertido, no pudiendo superar el 60% del IRAE del ejercicio y pudiendo aprovecharse por un per\u00edodo de 10 a\u00f1os a partir de la primera inversi\u00f3n computable ejecutada. En lo que respecta al Impuesto al Patrimonio (IP), se exoneran del impuesto los bienes promovidos por toda su vida \u00fatil.<\/p>\n<p class=\"has-text-align-justify\">Para la solicitud de la exoneraci\u00f3n existen dos modalidades reglamentadas por la <strong>Resoluci\u00f3n N\u00ba 3122\/012<\/strong>:<\/p>\n<p class=\"has-text-align-justify\">&#8211; Presentar ante la DGI la solicitud de exoneraci\u00f3n, para cada ejercicio fiscal.<\/p>\n<p class=\"has-text-align-justify\">&#8211; R\u00e9gimen simplificado para los contribuyentes cuya inversi\u00f3n total computable sin IVA no supere los montos que se detallan a continuaci\u00f3n:<\/p>\n<p class=\"has-text-align-justify\">Si la postulaci\u00f3n se realiz\u00f3 antes 30\/09\/2014:<\/p>\n<p class=\"has-text-align-justify\">&#8211; Grandes Contribuyentes: USD 200.000<\/p>\n<p class=\"has-text-align-justify\">&#8211; Grupo CEDE: USD 100.000<\/p>\n<p class=\"has-text-align-justify\">&#8211; Grupo NO CEDE: USD 30.000<\/p>\n<p class=\"has-text-align-justify\">Si la postulaci\u00f3n se realiz\u00f3 a partir del 01\/10\/2014:<\/p>\n<p class=\"has-text-align-justify\">&#8211; Grandes Contribuyentes: USD 150.000<\/p>\n<p class=\"has-text-align-justify\">&#8211; Grupo CEDE: USD 75.000<\/p>\n<p class=\"has-text-align-justify\">&#8211; Grupo NO CEDE: USD 20.000<\/p>\n<p class=\"has-text-align-justify has-vivid-red-color has-text-color\" style=\"font-size:25px\"><strong>\u00bfHay alguna fecha l\u00edmite para realizar las inversiones?<\/strong><\/p>\n<p class=\"has-text-align-justify\">Las inversiones computables deben ser realizadas en el plazo comprendido entre los 12 meses anteriores y los 4 meses siguientes, a la fecha de vigencia establecida en la Resoluci\u00f3n que otorg\u00f3 al contribuyente la condici\u00f3n de emisor electr\u00f3nico.<\/p>\n<p class=\"has-text-align-justify\">Asimismo, el <strong>Decreto N\u00b0\u00a054\/014<\/strong> estableci\u00f3 que se permite obtener los beneficios fiscales mencionados por\u00a0 \u00a0las inversiones ejecutadas hasta el 31\/12\/2015.<\/p>\n<p class=\"has-text-align-justify has-vivid-red-color has-text-color\" style=\"font-size:25px\"><strong>Otras Consideraciones de inter\u00e9s<\/strong><\/p>\n<p class=\"has-text-align-justify\">Para tener derecho a los beneficios dispuestos, los contribuyentes deber\u00e1n elaborar un informe con las pautas descritas en el documento \u201cBeneficios Fiscales &#8211; <strong>Decreto N\u00ba\u00a0324\/011<\/strong>\u201d, publicado en el Portal e-Factura del sitio web de la DGI.<\/p>\n<p class=\"has-text-align-justify\">En caso de no ir por el r\u00e9gimen simplificado se deber\u00e1 presentar el informe y la documentaci\u00f3n correspondiente a la inversi\u00f3n efectivamente ejecutada al momento de la solicitud de la exoneraci\u00f3n.<\/p>\n<p class=\"has-text-align-justify\">En caso de ir por el r\u00e9gimen simplificado se deber\u00e1 conservar el informe conjuntamente con la documentaci\u00f3n correspondiente a la inversi\u00f3n efectivamente ejecutada, por el per\u00edodo de prescripci\u00f3n de los tributos o de aplicaci\u00f3n del beneficio, el m\u00e1s extenso.<\/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>Con la entrada en vigencia de la Ley N\u00b0 18.600 en el 2009, qued\u00f3 reconocida la admisibilidad, validez y eficacia jur\u00eddica del documento electr\u00f3nico y de la firma electr\u00f3nica. Este [&hellip;]<\/p>\n","protected":false},"featured_media":11278,"template":"","meta":{"_acf_changed":false,"footnotes":""},"new-category":[],"class_list":["post-11277","new","type-new","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>222- FACTURACI\u00d3N ELECTR\u00d3NICA: \u00daLTIMO A\u00d1O PARA OBTENER BENEFICIO FISCAL - 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\/222-facturacion-electronica-ultimo-ano-para-obtener-beneficio-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"222- FACTURACI\u00d3N ELECTR\u00d3NICA: \u00daLTIMO A\u00d1O PARA OBTENER BENEFICIO FISCAL - Auren Uruguay\" \/>\n<meta property=\"og:description\" content=\"Con la entrada en vigencia de la Ley N\u00b0 18.600 en el 2009, qued\u00f3 reconocida la admisibilidad, validez y eficacia jur\u00eddica del documento electr\u00f3nico y de la firma electr\u00f3nica. 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