{"id":32197,"date":"2025-12-18T22:04:51","date_gmt":"2025-12-19T01:04:51","guid":{"rendered":"https:\/\/bergsteinlaw.com\/?page_id=32197"},"modified":"2025-12-18T22:08:25","modified_gmt":"2025-12-19T01:08:25","slug":"principales-novedades-tributarias-de-la-ley-de-presupuesto","status":"publish","type":"page","link":"https:\/\/bergsteinlaw.com\/en\/principales-novedades-tributarias-de-la-ley-de-presupuesto\/","title":{"rendered":"(Espa\u00f1ol) Principales Novedades Tributarias de la Ley de Presupuesto"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"32197\" class=\"elementor elementor-32197\">\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\u00b071<\/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\">Principales Novedades Tributarias de la Ley de Presupuesto<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-826ca0a elementor-widget__width-initial sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"826ca0a\" 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<p>El pasado 9 de diciembre, el Parlamento aprob\u00f3 la versi\u00f3n final de la Ley de Presupuesto para el per\u00edodo 2025 &#8212; 2029 (la \u201cLey\u201d).<\/p><p>A continuaci\u00f3n, nos proponemos repasar algunos de los cambios tributarios m\u00e1s relevantes introducidos por la Ley.<\/p><p>\u00b7 Ampliaci\u00f3n del IRPF sobre las rentas del exterior<\/p><p>Pasan a estar gravados los rendimientos de capital inmobiliario &#8211;a saber, alquileres derivados de inmuebles ubicados en el exterior&#8211;, as\u00ed como las rentas derivadas de la venta de activos localizados en el exterior &#8211;por ejemplo, acciones de una sociedad extranjera&#8211;.<\/p><p>\u00b7 Venta indirecta de activos radicados en Uruguay<\/p><p>Se grava con IRAE, IRPF o IRNR, seg\u00fan corresponda, la venta de acciones y dem\u00e1s participaciones patrimoniales en entidades extranjeras, cuando concurra alguna de las siguientes condiciones: (i) m\u00e1s del 50% de los activos de la entidad extranjera se integre, directa o indirectamente, por bienes situados en Uruguay; o (ii) el valor de dichos activos (radicados en Uruguay) supere aproximadamente los USD 5 millones, y la mencionada venta represente la transferencia, directa o indirecta, de m\u00e1s del 50% de dichos activos.<\/p><p>\u00b7 Dividendos distribuidos a accionistas del exterior<\/p><p>Los dividendos que distribuyan las sociedades uruguayas pasan a estar gravados por IRNR, aun cuando no deriven de rentas gravadas por IRAE, en la medida que se cumplan las siguientes condiciones: (i) los dividendos se hallen gravados en la jurisdicci\u00f3n del accionista; y (ii) dicha jurisdicci\u00f3n otorgue al accionista un cr\u00e9dito fiscal por el IRNR abonado en Uruguay.<\/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\/32197#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\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\u00b071 Principales Novedades Tributarias de la Ley de Presupuesto El pasado 9 de diciembre, el Parlamento aprob\u00f3 la versi\u00f3n final de la Ley de Presupuesto para el per\u00edodo&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\/32197"}],"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=32197"}],"version-history":[{"count":5,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/32197\/revisions"}],"predecessor-version":[{"id":32202,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/32197\/revisions\/32202"}],"wp:attachment":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/media?parent=32197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}