{"id":31950,"date":"2025-11-02T18:07:35","date_gmt":"2025-11-02T21:07:35","guid":{"rendered":"https:\/\/bergsteinlaw.com\/?page_id=31950"},"modified":"2025-11-03T19:29:29","modified_gmt":"2025-11-03T22:29:29","slug":"reporte-tributario-n70","status":"publish","type":"page","link":"https:\/\/bergsteinlaw.com\/en\/reporte-tributario-n70\/","title":{"rendered":"(Espa\u00f1ol) Reporte Tributario N\u00b070"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"31950\" class=\"elementor elementor-31950\">\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\u00b070<\/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-f227e36 elementor-widget__width-initial sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"f227e36\" 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\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-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<div><p class=\"MsoNormal\" style=\"text-align: left;\" align=\"center\"><span style=\"color: #000000;\"><b><span lang=\"ES-UY\" style=\"font-size: 12.0pt; line-height: 107%;\">Comentarios sobre las principales novedades tributarias contenidas en el proyecto de Ley de Presupuesto<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"ES-UY\" style=\"font-size: 12.0pt; line-height: 107%;\">El pasado 16 de octubre, la C\u00e1mara de Representantes dio media sanci\u00f3n al proyecto de Ley de Presupuesto Nacional para el per\u00edodo de Gobierno 2025 \u2013 2029 (\u201cel Proyecto\u201d). El Proyecto pas\u00f3 a la consideraci\u00f3n de la C\u00e1mara de Senadores, donde no se espera que el cap\u00edtulo tributario sufra modificaciones sustanciales, puesto que el texto aprobado \u2013con algunos cambios respecto a su texto inicial&#8211; tuvo el apoyo de algunos legisladores de partidos ajenos al Gobierno y este cuenta con mayor\u00eda en la C\u00e1mara Alta.<\/span><\/p><p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"ES-UY\" style=\"font-size: 12.0pt; line-height: 107%;\">En el presente Reporte nos proponemos repasar algunos de los cambios tributarios m\u00e1s relevantes introducidos por el Proyecto, tal como fueran aprobados por la C\u00e1mara de Representantes.<\/span><\/p><p class=\"MsoNormal\"><a href=\"https:\/\/bergsteinlaw.com\/ampliacion-del-irpf-sobre-las-rentas-del-exterior\/\"><span style=\"color: #000000;\"><span lang=\"ES-UY\" style=\"font-size: 12.0pt; line-height: 107%;\">1. <u>Ampliaci\u00f3n del IRPF sobre las rentas del exterior<\/u><\/span><\/span><\/a><\/p><p class=\"MsoNormal\" style=\"text-align: justify;\"><a href=\"https:\/\/bergsteinlaw.com\/2-modificaciones-al-regimen-de-imputacion-de-rentas-del-exterior\/\"><span style=\"color: #000000;\"><span lang=\"ES-UY\" style=\"font-size: 12.0pt; line-height: 107%;\">2. <u>Modificaciones al r\u00e9gimen de imputaci\u00f3n de rentas del exterior<\/u><\/span><\/span><\/a><\/p><p class=\"MsoNormal\" style=\"text-align: justify;\"><a href=\"https:\/\/bergsteinlaw.com\/franquicia-fiscal\/\"><span style=\"color: #000000;\"><span lang=\"ES-UY\" style=\"font-size: 12.0pt; line-height: 107%;\">3. <u>Franquicia fiscal<\/u><\/span><\/span><\/a><\/p><p class=\"MsoNormal\" style=\"text-align: justify;\"><a href=\"https:\/\/bergsteinlaw.com\/atraccion-del-talento-calificado\/\"><span style=\"color: #000000;\"><span lang=\"ES-UY\" style=\"font-size: 12.0pt; line-height: 107%;\">4. <u>Atracci\u00f3n del talento calificado<\/u><\/span><\/span><\/a><\/p><p class=\"MsoNormal\" style=\"text-align: justify;\"><a href=\"https:\/\/bergsteinlaw.com\/transferencia-indirecta-de-activos-radicados-en-el-pais\/\"><span style=\"color: #000000;\"><span lang=\"ES-UY\" style=\"font-size: 12.0pt; line-height: 107%;\">5. <u>Transferencia indirecta de activos <span style=\"color: #000000;\">radicados<\/span> en el pa\u00eds<\/u><\/span><\/span><\/a><\/p><p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"text-decoration: underline; color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/bergsteinlaw.com\/6-dividendos-distribuidos-a-sujetos-del-exterior\/\"><span lang=\"ES-UY\" style=\"font-size: 12.0pt; line-height: 107%;\">6. Dividendos distribuidos a sujetos del exterior<\/span><\/a><\/span><\/p><p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><a href=\"https:\/\/bergsteinlaw.com\/7-impuesto-minimo-complementario-domestico\/\"><span style=\"color: #000000;\"><span lang=\"ES-UY\" style=\"font-size: 12.0pt; line-height: 107%;\">7. Impuesto M\u00ednimo Complementario Dom\u00e9stico<\/span><\/span><\/a><\/span><\/p><p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><a href=\"https:\/\/bergsteinlaw.com\/8-impuesto-temu\/\"><span style=\"color: #000000;\"><span lang=\"ES-UY\" style=\"font-size: 12.0pt; line-height: 107%;\">8. Impuesto \u201cTEMU\u201d<\/span><\/span><\/a><\/span><\/p><p style=\"color: #242424; font-style: normal; font-weight: 400; letter-spacing: normal; font-size: 11pt; font-family: Calibri, sans-serif; margin: 0px;\"><span style=\"border: 0px; font-variant: inherit; font-stretch: inherit; font-size: inherit; font-family: Aptos, sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; margin: 0px; padding: 0px; vertical-align: baseline; color: inherit;\">\u00a0<\/span><\/p><\/div><p><a href=\"https:\/\/drive.google.com\/file\/d\/1FZsK35NPWdQbnJJYvnCFpleGNEs8wYt_\/view?usp=sharing\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 10pt;\">Descargar Reporte Tributario n\u00b0 70<\/span><\/a><\/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\/31950#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 type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f5597-o1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/>\n<input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/div>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"nombre\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Name\" value=\"\" type=\"text\" name=\"nombre\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"correo\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"E-mail\" value=\"\" type=\"email\" name=\"correo\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"msj\"><textarea cols=\"40\" rows=\"10\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" placeholder=\"Message\" name=\"msj\"><\/textarea><\/span><br \/>\n<input class=\"wpcf7-form-control wpcf7-submit has-spinner\" id=\"submit\" type=\"submit\" value=\"Send\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div>\n\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-295d10b elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"295d10b\" 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-100 elementor-top-column elementor-element elementor-element-f64135e sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"f64135e\" 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\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-4ac95f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"4ac95f0\" 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-100 elementor-top-column elementor-element elementor-element-b0132f4 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"b0132f4\" 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\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\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Reporte TRIBUTARIO N\u00b070 Comentarios sobre las principales novedades tributarias contenidas en el proyecto de Ley de Presupuesto El pasado 16 de octubre, la C\u00e1mara de Representantes dio media sanci\u00f3n al&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\/31950"}],"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=31950"}],"version-history":[{"count":43,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/31950\/revisions"}],"predecessor-version":[{"id":32050,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/31950\/revisions\/32050"}],"wp:attachment":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/media?parent=31950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}