{"id":11704,"date":"2012-09-28T09:46:30","date_gmt":"2012-09-28T07:46:30","guid":{"rendered":"https:\/\/auren.com\/uy\/new\/89-living-in-uruguay-residencia-legal-y-fiscal\/"},"modified":"2012-09-28T09:46:30","modified_gmt":"2012-09-28T07:46:30","slug":"89-living-in-uruguay-residencia-legal-y-fiscal","status":"publish","type":"new","link":"https:\/\/auren.com\/uy\/noticias\/89-living-in-uruguay-residencia-legal-y-fiscal\/","title":{"rendered":"89- LIVING IN URUGUAY \u2013 RESIDENCIA (LEGAL Y FISCAL)"},"content":{"rendered":"<p class=\"has-text-align-justify\">Con el tema de la internacionalizaci\u00f3n de la cuesti\u00f3n tributaria, la imperiosa necesidad de transparencia fiscal global, la globalizaci\u00f3n, los convenios, la crisis europea y todo eso, cobra importancia el tema de la residencia fiscal.<\/p>\n<p class=\"has-text-align-justify\">En realidad siempre ha sido relevante, s\u00f3lo que ahora Uruguay entra\u00a0 jugar.<\/p>\n<p class=\"has-text-align-justify\">Es m\u00e1s, en CONRAD I el Presidente invit\u00f3 a los extranjeros a vivir en nuestro pa\u00eds. Las consecuencias fiscales que se deriven en caso de aceptar dicha invitaci\u00f3n las analizaremos en pr\u00f3ximas entregas.<\/p>\n<p class=\"has-text-align-justify\">Existen dos tipos de residencia que hay que diferenciar: legal y fiscal.<\/p>\n<p class=\"has-text-align-justify has-vivid-red-color has-text-color\" style=\"font-size:25px\"><strong>Residencia legal<\/strong><\/p>\n<p class=\"has-text-align-justify\">Alguien que est\u00e9 realmente interesado en venirse a vivir al Uruguay debe gestionar la <strong>RESIDENCIA LEGAL<\/strong>.<\/p>\n<p class=\"has-text-align-justify\">Es un tr\u00e1mite m\u00e1s o menos sencillo que se realiza ante la Direcci\u00f3n Nacional de Migraci\u00f3n del Ministerio del Interior.<\/p>\n<p class=\"has-text-align-justify\">En forma inmediata al inicio del mismo se obtiene una C\u00e9dula de Identidad provisoria (habilita a trabajar), a los 8 meses aproximadamente se obtiene la Residencia Legal provisoria y a los dos a\u00f1os la definitiva. En fin, todo est\u00e1 en <a href=\"http:\/\/www.dnm.minterior.gub.uy\/\">http:\/\/www.dnm.minterior.gub.uy\/<\/a><\/p>\n<p class=\"has-text-align-justify has-vivid-red-color has-text-color\" style=\"font-size:25px\"><strong>Residencia fiscal<\/strong><\/p>\n<p class=\"has-text-align-justify\">Pero lo que verdaderamente importa es la residencia fiscal, porque ella eventualmente \u2013dependiendo a su vez de las condiciones de residencia fiscal de los otros pa\u00edses en juego en esta suerte de pugna internacional por los impuestos-, dar\u00e1 lugar a que se deje de tributar en el anterior lugar de residencia fiscal.<\/p>\n<p class=\"has-text-align-justify\">Por cierto, los que tienen residencia fiscal en Uruguay tributan aqu\u00ed (y, por m\u00e1s opini\u00f3n de Sarkozy en contrario, dista de ser un para\u00edso).<\/p>\n<p class=\"has-text-align-justify\">Ahora bien, \u00bf<strong>c\u00f3mo se adquiere la residencia fiscal en Uruguay<\/strong>?<\/p>\n<p class=\"has-text-align-justify\">De alguna de las siguientes 3 formas:<\/p>\n<p class=\"has-text-align-justify has-vivid-red-color has-text-color\" style=\"font-size:25px\"><strong>a)<\/strong> <strong>Permanencia f\u00edsica<\/strong><\/p>\n<p class=\"has-text-align-justify\">M\u00e1s de 183 d\u00edas en el pa\u00eds (incluye las ausencias espor\u00e1dicas: menos de 30 d\u00edas fuera).<\/p>\n<p class=\"has-text-align-justify has-vivid-red-color has-text-color\" style=\"font-size:25px\"><strong>b) Intereses econ\u00f3micos<\/strong><\/p>\n<p class=\"has-text-align-justify\">Generar en el pa\u00eds rentas de mayor volumen que en cualquier otro pa\u00eds. A estos efectos, la comparaci\u00f3n deber\u00e1 realizarse pa\u00eds por pa\u00eds, y deber\u00e1n computarse todo tipo de rentas: capital, trabajo y mixtas.<\/p>\n<p class=\"has-text-align-justify has-vivid-red-color has-text-color\" style=\"font-size:25px\"><strong>c)<\/strong> <strong>Intereses vitales<\/strong><\/p>\n<p class=\"has-text-align-justify\">Se presume, salvo prueba en contrario, que el contribuyente tiene sus intereses vitales en territorio nacional cuando residan habitualmente en la Rep\u00fablica el c\u00f3nyuge y los hijos menores de edad que dependan de \u00e9l, siempre que el c\u00f3nyuge no est\u00e9 separado legalmente y los hijos est\u00e9n sometidos a patria potestad.<\/p>\n<p class=\"has-text-align-justify\">En caso que no existan hijos, bastar\u00e1 la presencia del c\u00f3nyuge.<\/p>\n<p class=\"has-text-align-justify\">Algo que es relativamente reciente es que nuestra DGI emite un Certificado de Residencia Fiscal a petici\u00f3n de parte.<\/p>\n<p class=\"has-text-align-justify\">Dicho Certificado se emite por ejercicio fiscal y, adem\u00e1s de indicar ante qu\u00e9 organismo de qu\u00e9 pa\u00eds se presentar\u00e1, es necesario acreditar los extremos antes referidos (a), b) \u00f3 c); alguno de ellos).<\/p>\n<p class=\"has-text-align-justify\">Para demostrar a) alcanza con exhibir los movimientos migratorios a trav\u00e9s de un Certificado de la Direcci\u00f3n Nacional de Migraci\u00f3n.<\/p>\n<p class=\"has-text-align-justify\">Da la sensaci\u00f3n de que para c) no es muy complicado mientras que para b) la DGI est\u00e1 por emitir un instructivo.<\/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 el tema de la internacionalizaci\u00f3n de la cuesti\u00f3n tributaria, la imperiosa necesidad de transparencia fiscal global, la globalizaci\u00f3n, los convenios, la crisis europea y todo eso, cobra importancia el [&hellip;]<\/p>\n","protected":false},"featured_media":11705,"template":"","meta":{"_acf_changed":false,"footnotes":""},"new-category":[],"class_list":["post-11704","new","type-new","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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