{"id":11563,"date":"2013-08-16T13:05:11","date_gmt":"2013-08-16T11:05:11","guid":{"rendered":"https:\/\/auren.com\/uy\/new\/134-srl-versus-s-a-aspectos-fiscales\/"},"modified":"2013-08-16T13:05:11","modified_gmt":"2013-08-16T11:05:11","slug":"134-srl-versus-s-a-aspectos-fiscales","status":"publish","type":"new","link":"https:\/\/auren.com\/uy\/noticias\/134-srl-versus-s-a-aspectos-fiscales\/","title":{"rendered":"134- SRL VERSUS S.A. \u2013 ASPECTOS FISCALES"},"content":{"rendered":"<p class=\"has-text-align-justify\">En el presente art\u00edculo comentaremos ventajas y desventajas desde el punto de vista fiscal, de las Sociedades de Responsabilidad Limitada (S.R.L.) en comparaci\u00f3n con las Sociedades An\u00f3nimas (S.A.).<\/p>\n<p class=\"has-text-align-justify\">A partir de la Ley 18.083 que instrument\u00f3 el Nuevo Sistema Tributario se elimin\u00f3 la restricci\u00f3n en el capital de las S.R.L. (antes exist\u00eda un m\u00e1ximo de capital), por lo que en este aspecto ambas formas jur\u00eddicas quedaron en igualdad de condiciones.<\/p>\n<p class=\"has-text-align-justify\">Pero este no fue el \u00fanico beneficio que introdujo el nuevo sistema tributario, sino que a partir del mismo, las S.R.L. pueden optar por un r\u00e9gimen ficto de liquidaci\u00f3n del impuesto a la renta independientemente de que cuente con contabilidad suficiente. La \u00fanica limitante para liquidar por ficto es que los ingresos de la sociedad en el a\u00f1o anterior sean inferiores a UI 4.000.000 (USD 500.000 aprox.).<\/p>\n<p class=\"has-text-align-justify\">Para quienes obtengan rentas agropecuarias (cr\u00eda o engorde de ganado, agricultura, etc.) mediante estas sociedades podr\u00e1n dar car\u00e1cter definitivo al IMEBA siempre que sus ingresos sean inferiores a UI 2.000.000 (USD 250.000 aprox.) y la explotaci\u00f3n la realicen en predios cuya superficie sea inferior a 1.250 H\u00e1s. de \u00cdndice Coneat 100. Por las restantes rentas, tales como enajenaci\u00f3n de activo fijo, pastoreo, aparcer\u00eda y medianer\u00eda, liquidar\u00e1n preceptivamente IRAE.\u00a0<\/p>\n<p class=\"has-text-align-justify\">Otra ventaja de estas sociedades es que la distribuci\u00f3n de dividendos estar\u00e1 exonerada de IRPF y\/o IRNR siempre que los ingresos no superen en el propio ejercicio UI 4.000.000.<\/p>\n<p class=\"has-text-align-justify\">En lo que respecta al Impuesto al Patrimonio, las cuentas de los socios no computan para dicho Impuesto (ni los activos, ni los pasivos), mientras que en las S.A. son activos gravados para IP todas las cuentas con accionistas y no deducibles los pasivos mantenidos con estos.<\/p>\n<p class=\"has-text-align-justify\">Por \u00faltimo, cabe mencionar que estas sociedades no deben abonar el Impuesto de Control de las Sociedades An\u00f3nimas (ICOSA) que tiene un costo anual que ronda los USD 530. Si bien este impuesto se toma a cuenta del IP, en sociedades con un patrimonio fiscal bajo, puede significar un costo.<\/p>\n<p class=\"has-text-align-justify\">Pero como contraparte de los beneficios antes mencionados, para constituir una S.R.L. es necesario que se cuente con dos socios mientras que para las S.A. alcanza \u00fanicamente con un accionista.<\/p>\n<p class=\"has-text-align-justify\">Adem\u00e1s en las S.R.L. al menos uno de los socios debe tener actividad aportando al BPS, aporte que deber\u00e1 ser el mayor entre un sueldo ficto (actualmente oscila los USD 430) o el mayor de los sueldos de los empleados de la misma, mientras que en las S.A. un director puede no percibir remuneraci\u00f3n, por lo tanto no implica mayor costo por cargas sociales.<\/p>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"637\" data-src=\"https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2021\/01\/134-1024x637.png\" alt=\"\" class=\"wp-image-10636 lazyload\" data-srcset=\"https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2021\/01\/134-1024x637.png 1024w, https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2021\/01\/134-300x187.png 300w, https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2021\/01\/134-768x477.png 768w, https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2021\/01\/134-1536x955.png 1536w, https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2021\/01\/134-2048x1273.png 2048w\" data-sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/637;\" \/><\/figure>\n<\/div>\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>En el presente art\u00edculo comentaremos ventajas y desventajas desde el punto de vista fiscal, de las Sociedades de Responsabilidad Limitada (S.R.L.) en comparaci\u00f3n con las Sociedades An\u00f3nimas (S.A.). A partir [&hellip;]<\/p>\n","protected":false},"featured_media":11566,"template":"","meta":{"_acf_changed":false,"footnotes":""},"new-category":[],"class_list":["post-11563","new","type-new","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>134- SRL VERSUS S.A. \u2013 ASPECTOS FISCALES - 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\/134-srl-versus-s-a-aspectos-fiscales\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"134- SRL VERSUS S.A. \u2013 ASPECTOS FISCALES - Auren Uruguay\" \/>\n<meta property=\"og:description\" content=\"En el presente art\u00edculo comentaremos ventajas y desventajas desde el punto de vista fiscal, de las Sociedades de Responsabilidad Limitada (S.R.L.) en comparaci\u00f3n con las Sociedades An\u00f3nimas (S.A.). 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