{"id":30397,"date":"2024-09-08T20:34:05","date_gmt":"2024-09-08T23:34:05","guid":{"rendered":"https:\/\/bergsteinlaw.com\/?page_id=30397"},"modified":"2024-09-08T20:38:11","modified_gmt":"2024-09-08T23:38:11","slug":"consulta-n-6509","status":"publish","type":"page","link":"https:\/\/bergsteinlaw.com\/en\/consulta-n-6509\/","title":{"rendered":"(Espa\u00f1ol) Empresa unipersonal que presta servicios vinculados al software para el exterior: condiciones para su desgravamiento"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"30397\" class=\"elementor elementor-30397\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7cc02b2 elementor-section-full_width elementor-section-content-middle elementor-section-stretched cyg--cabezal elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"7cc02b2\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1deec3 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"e1deec3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64e3452 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"64e3452\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h2>Reporte TRIBUTARIO N\u00b063<\/h2>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-03c93e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"03c93e1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-f848534 cyg--cont-content sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"f848534\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ad6161 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"4ad6161\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-large\">Empresa unipersonal que presta servicios vinculados al software para el exterior: condiciones para su desgravamiento<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81aef55 elementor-widget__width-initial sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"81aef55\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p class=\"MsoNormal\" style=\"text-align:justify\"><span style=\"font-size:12.0pt;\nline-height:107%\">Una empresa unipersonal, que presta servicios de consultor\u00eda\ncomercial para una empresa de soluciones de ciberseguridad, que comercializa\nsoftware de desarrollo propio, servicios de soporte, actualizaci\u00f3n de software\ny eventualmente hardware dise\u00f1ado espec\u00edficamente para el correcto\nfuncionamiento del software desarrollado, consult\u00f3 a la DGI respecto a cu\u00e1l\nser\u00eda el tratamiento tributario de las rentas obtenidas por dicha\nactividad.&nbsp; <o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\"><span style=\"font-size:12.0pt;\nline-height:107%\">La empresa consultante adelant\u00f3 opini\u00f3n en el sentido de que\nsu actividad se encontraba comprendida en la exoneraci\u00f3n prevista para ciertos\nservicios vinculados al desarrollo de software. <o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\"><span style=\"font-size:12.0pt;\nline-height:107%\">La DGI comparti\u00f3 la posici\u00f3n de la consultante, en el\nentendido de que para la prestaci\u00f3n de los servicios no utilice capital (o al\nmenos capital propio), y en tanto la actividad que desarrolla tenga por objeto\nlos soportes log\u00edsticos que desarrolla la empresa del exterior. Esto implica\nque solamente los servicios prestados por el mismo que est\u00e9n asociados al\nsoftware desarrollado por la empresa que lo contrata quedar\u00edan incluidos en la\nexoneraci\u00f3n, no as\u00ed los servicios de consultor\u00eda ajenos a ello. <o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\"><span style=\"font-size:12.0pt;\nline-height:107%\">Si se cumplen las condiciones anteriores, las rentas\nmencionadas por la consultante en relaci\u00f3n a la actividad desarrollada en\nUruguay estar\u00e1n exoneradas de IRPF.<o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\">\n\n\n\n\n\n\n\n<\/p><p class=\"MsoNormal\" style=\"text-align:justify\"><span style=\"font-size:12.0pt;\nline-height:107%\">La actividad desarrollada en el exterior, queda excluida del\nhecho generador del impuesto por no configurar su aspecto espacial.&nbsp;<o:p><\/o:p><\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-46bd75e cyg--sidebar sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"46bd75e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b4ea192 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"b4ea192\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h5>Need more information?<\/h5><h6>CONTACT US<\/h6>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3bdebb sc_fly_static elementor-widget elementor-widget-shortcode\" data-id=\"d3bdebb\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f5597-o1\" lang=\"en-US\" dir=\"ltr\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/pages\/30397#wpcf7-f5597-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"5597\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"5.8.3\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/>\n<input 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empresa&hellip;<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"acf":[],"_links":{"self":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/30397"}],"collection":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/comments?post=30397"}],"version-history":[{"count":5,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/30397\/revisions"}],"predecessor-version":[{"id":30402,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/30397\/revisions\/30402"}],"wp:attachment":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/media?parent=30397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}