{"id":30976,"date":"2025-03-30T18:39:18","date_gmt":"2025-03-30T21:39:18","guid":{"rendered":"https:\/\/bergsteinlaw.com\/?page_id=30976"},"modified":"2025-03-30T18:40:39","modified_gmt":"2025-03-30T21:40:39","slug":"sociedad-propietaria-de-inmuebles-rurales-explotados-por-terceros-esta-obligada-a-pagar-icosa","status":"publish","type":"page","link":"https:\/\/bergsteinlaw.com\/en\/sociedad-propietaria-de-inmuebles-rurales-explotados-por-terceros-esta-obligada-a-pagar-icosa\/","title":{"rendered":"(Espa\u00f1ol) Sociedad propietaria de inmuebles rurales explotados por terceros: \u00bfest\u00e1 obligada a pagar ICOSA?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"30976\" class=\"elementor elementor-30976\">\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\u00b067<\/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\"><!--StartFragment--><span data-olk-copy-source=\"MessageBody\" style=\"font-family: Aptos, sans-serif;\">Sociedad propietaria de inmuebles rurales explotados por terceros: \u00bfest\u00e1 obligada a pagar ICOSA?<\/span><!--EndFragment--><\/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\"><span lang=\"ES-UY\">No. As\u00ed surge de la respuesta de la Direcci\u00f3n General Impositiva (DGI) a la Consulta N\u00b0 6.685.<\/span><\/p><p class=\"MsoNormal\"><span lang=\"ES-UY\">La consultante hab\u00eda aclarado que su activo fiscal est\u00e1 compuesto exclusivamente por inmuebles rurales destinados a explotaci\u00f3n agropecuaria, aunque dicha explotaci\u00f3n ser\u00eda realizada no por ella directamente, sino por terceros. <\/span><\/p><p class=\"MsoNormal\"><span lang=\"ES-UY\">Recordemos que el inciso 2 del art\u00edculo 5 del T\u00edtulo 16 del Texto Ordenado de la DGI, dispone que est\u00e1n exonerados del denominado \u201cImpuesto de Control de las Sociedades An\u00f3nimas\u201d (ICOSA) aquellas <i>\u201csociedades cuyo activo fiscal est\u00e9 compuesto en forma principal por activos destinados a la explotaci\u00f3n agropecuaria\u201d<\/i>.<\/span><\/p><p>\u00a0<\/p><p class=\"MsoNormal\"><span lang=\"ES-UY\">En el presente caso, la DGI concluy\u00f3 que la consultante estar\u00eda exonerada del pago de ICOSA independientemente de que los inmuebles (que integran su activo y est\u00e1n destinados a la actividad agropecuaria) sean explotados por ella misma o por terceros.<\/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> 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Sociedad propietaria de inmuebles rurales explotados por terceros: \u00bfest\u00e1 obligada a pagar ICOSA? No. As\u00ed surge de la respuesta de la Direcci\u00f3n General Impositiva (DGI) a 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\/30976"}],"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=30976"}],"version-history":[{"count":4,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/30976\/revisions"}],"predecessor-version":[{"id":30980,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/30976\/revisions\/30980"}],"wp:attachment":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/media?parent=30976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}