{"id":11286,"date":"2015-04-24T12:08:13","date_gmt":"2015-04-24T10:08:13","guid":{"rendered":"https:\/\/auren.com\/uy\/new\/220-fonasa-declaracion-jurada-2014\/"},"modified":"2015-04-24T12:08:13","modified_gmt":"2015-04-24T10:08:13","slug":"220-fonasa-declaracion-jurada-2014","status":"publish","type":"new","link":"https:\/\/auren.com\/uy\/noticias\/220-fonasa-declaracion-jurada-2014\/","title":{"rendered":"220- FONASA \u2013  DECLARACI\u00d3N JURADA 2014"},"content":{"rendered":"<p class=\"has-text-align-justify\">Seg\u00fan lo dispuesto por el <strong>Decreto 221\/011<\/strong> se estableci\u00f3 la obligatoriedad de efectuar la liquidaci\u00f3n anual del FONASA al 31 de diciembre de cada a\u00f1o para las personas f\u00edsicas residentes prestadoras de servicios personales fuera de la relaci\u00f3n de dependencia, por s\u00ed o a trav\u00e9s de sociedades de hecho o civiles.<\/p>\n<p class=\"has-text-align-justify\">La declaraci\u00f3n correspondiente al ejercicio finalizado el pasado 31 de diciembre del 2014, tiene plazo de presentaci\u00f3n hasta el <strong>30 de abril del 2015<\/strong>. La presentaci\u00f3n tard\u00eda de la misma genera multa de 1 UR (a hoy $&nbsp;807,62).<\/p>\n<p class=\"has-text-align-justify\">Cabe aclarar que la obligatoriedad alcanza tambi\u00e9n a aquellos prestadores de servicios que al mismo tiempo perciben ingresos en relaci\u00f3n de dependencia con el beneficio del Seguro Nacional de Salud.<\/p>\n<p class=\"has-text-align-justify\">La Declaraci\u00f3n Jurada se presenta a trav\u00e9s de la Web de BPS, ingresando con el usuario y contrase\u00f1a personales, obtenidos con la firma del Contrato Web. El mismo puede ser tramitado en forma personal por el titular del servicio en las sucursales de BPS o a trav\u00e9s de un tercero concurriendo con el contrato de servicios y certificado notarial de firma.<\/p>\n<p class=\"has-text-align-justify has-vivid-red-color has-text-color\" style=\"font-size:25px\"><strong>Base de C\u00e1lculo FONASA<\/strong><\/p>\n<p class=\"has-text-align-justify\">Seg\u00fan los dispone el <strong>art. 70 de la Ley 18.211 <\/strong>y el <strong>art. 22 Decreto 221\/011<\/strong> el monto imponible difiere en caso que la persona f\u00edsica sea contribuyente de IRPF o IRAE. En el primer caso el c\u00e1lculo se efect\u00faa en funci\u00f3n a los ingresos mensuales (IVA excluido) por el 70%; en el segundo caso, al estar comprendido en el IRAE la base de c\u00e1lculo son los ingresos mensuales (IVA excluido) multiplicados por la al\u00edcuota que surja del siguiente c\u00e1lculo: Renta neta fiscal\/Ingresos anuales. Si es el primer ejercicio que el sujeto est\u00e1 comprendido en el IRAE, se calcula en base a los ingresos mensuales (IVA excluido) por el 48%.<\/p>\n<p class=\"has-text-align-justify\">Sin perjuicio de lo anterior, los sujetos que perciban exclusivamente ingresos provenientes de la prestaci\u00f3n de servicios personales fuera de la relaci\u00f3n de dependencia, deber\u00e1n abonar como m\u00ednimo el costo promedio equivalente (CPE).<\/p>\n<p class=\"has-text-align-justify has-vivid-red-color has-text-color\" style=\"font-size:25px\"><strong>Tope de Aportaci\u00f3n<\/strong><\/p>\n<p class=\"has-text-align-justify\">El mismo se determina como la suma del CPE mensual correspondiente al beneficiario y a quienes \u00e9ste ampara (hijos o c\u00f3nyuge) incrementada en un 25%, debiendo considerar exclusivamente los meses del ejercicio en los cuales fue beneficiario.<\/p>\n<p class=\"has-text-align-justify\">Las personas f\u00edsicas residentes prestadoras de servicios personales fuera de la relaci\u00f3n de dependencia, por s\u00ed o a trav\u00e9s de sociedades de hecho o civiles, que estimen que los anticipos realizados exceden el tope de aportaci\u00f3n antes del 31\/12 pueden ampararse al <strong>art. 25 del Decreto 221\/011<\/strong> y dejar de realizar los anticipos mensuales por dichos ingresos.<\/p>\n<p class=\"has-text-align-justify has-vivid-red-color has-text-color\" style=\"font-size:25px\"><img decoding=\"async\" loading=\"lazy\" width=\"704\" height=\"211\" src=\"\"><strong>Informaci\u00f3n a Incluir en la Declaraci\u00f3n<\/strong><\/p>\n<p class=\"has-text-align-justify\">Se deber\u00e1 declarar por mes la siguiente informaci\u00f3n:<\/p>\n<p class=\"has-text-align-justify\">&#8211; Si se tuvo actividad exclusiva de servicios personales.<\/p>\n<p class=\"has-text-align-justify\">&#8211; Importe facturado sin IVA.<\/p>\n<p class=\"has-text-align-justify\">&#8211; Base de c\u00e1lculo FONASA<\/p>\n<p class=\"has-text-align-justify\">&#8211; Obligaci\u00f3n de FONASA: base de c\u00e1lculo * Tasa aportes personales contemplando el m\u00ednimo del CPE para actividad exclusiva. Se deben incluir s\u00f3lo los aportes por la actividad de Servicios Personales que debi\u00f3 realizar hasta el monto del tributo anual, considerando a tales efectos los aportes FONASA de otras actividades o pasividades.<\/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>Seg\u00fan lo dispuesto por el Decreto 221\/011 se estableci\u00f3 la obligatoriedad de efectuar la liquidaci\u00f3n anual del FONASA al 31 de diciembre de cada a\u00f1o para las personas f\u00edsicas residentes [&hellip;]<\/p>\n","protected":false},"featured_media":11287,"template":"","meta":{"_acf_changed":false,"footnotes":""},"new-category":[],"class_list":["post-11286","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>220- FONASA \u2013 DECLARACI\u00d3N JURADA 2014 - 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\/220-fonasa-declaracion-jurada-2014\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"220- FONASA \u2013 DECLARACI\u00d3N JURADA 2014 - Auren Uruguay\" \/>\n<meta property=\"og:description\" content=\"Seg\u00fan lo dispuesto por el Decreto 221\/011 se estableci\u00f3 la obligatoriedad de efectuar la liquidaci\u00f3n anual del FONASA al 31 de diciembre de cada a\u00f1o para las personas f\u00edsicas residentes [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/auren.com\/uy\/noticias\/220-fonasa-declaracion-jurada-2014\/\" \/>\n<meta property=\"og:site_name\" content=\"Auren Uruguay\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/aurenuruguay\" \/>\n<meta property=\"og:image\" content=\"https:\/\/auren.com\/uy\/wp-content\/uploads\/2015\/04\/shutterstock_379950595.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2048\" \/>\n\t<meta property=\"og:image:height\" content=\"1365\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@AurenUruguay\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/auren.com\\\/uy\\\/noticias\\\/220-fonasa-declaracion-jurada-2014\\\/\",\"url\":\"https:\\\/\\\/auren.com\\\/uy\\\/noticias\\\/220-fonasa-declaracion-jurada-2014\\\/\",\"name\":\"220- FONASA \u2013 DECLARACI\u00d3N JURADA 2014 - 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