{"id":30565,"date":"2024-11-03T20:51:50","date_gmt":"2024-11-03T23:51:50","guid":{"rendered":"https:\/\/bergsteinlaw.com\/?page_id=30565"},"modified":"2024-11-03T20:53:34","modified_gmt":"2024-11-03T23:53:34","slug":"irae-en-los-contratos-cremaf","status":"publish","type":"page","link":"https:\/\/bergsteinlaw.com\/en\/irae-en-los-contratos-cremaf\/","title":{"rendered":"(Espa\u00f1ol) IRAE en los contratos CREMAF"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"30565\" class=\"elementor elementor-30565\">\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\u00b064<\/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\"> IRAE en los contratos CREMAF<\/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>Mediante el Decreto N\u00b0 262\/2024, el Gobierno dispuso la aplicaci\u00f3n de nuevas reglas para los contratistas en materia de determinaci\u00f3n de la renta bruta y amortizaci\u00f3n.<\/p><p>El art\u00edculo 13 BIS del Decreto N\u00b0 150\/2007 establec\u00eda un criterio de reconocimiento temporal de la renta bruta en el Impuesto a las Rentas de las Actividades Econ\u00f3micas (IRAE) para los casos de ventas de bienes y prestaci\u00f3n de servicios realizadas en el marco de contratos de dise\u00f1o, proyecto ejecutivo, construcci\u00f3n, rehabilitaci\u00f3n, mantenimiento y financiamiento de la infraestructura vial dentro de la faja de dominio p\u00fablico, suscritos con la Corporaci\u00f3n Vial del Uruguay S.A. en su calidad de concesionaria del Ministerio de Transporte y Obras P\u00fablicas. Estos contratos son conocidos com\u00fanmente como \u201ccontratos CREMAF\u201d.<\/p><p>Entre tanto, el art\u00edculo 94 BIS del mismo Decreto N\u00b0 150\/2007 establec\u00eda &#8211;para los referidos contratos&#8211; el r\u00e9gimen de amortizaci\u00f3n del derecho de que son titulares los contratistas.<\/p><p>Considerando que las normas arriba referidas no eran compatibles, el Poder Ejecutivo decidi\u00f3 que:<\/p><p>(i) Los contratistas determinar\u00e1n la renta bruta de sus utilidades a vencer por la diferencia entre el precio de venta y el valor fiscal de los bienes vendidos o de los servicios prestados, incluyendo el derecho del que son titulares.<\/p><p>(ii) La renta bruta correspondiente al componente de mantenimiento incluido en dichos contratos, podr\u00e1 computarse por el r\u00e9gimen general.<\/p><p>(iii) No corresponder\u00e1 computar la amortizaci\u00f3n del derecho del que son titulares los contratistas de los contratos CREMAF.<\/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 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la&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\/30565"}],"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=30565"}],"version-history":[{"count":5,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/30565\/revisions"}],"predecessor-version":[{"id":30570,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/30565\/revisions\/30570"}],"wp:attachment":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/media?parent=30565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}