{"id":3149,"date":"2023-07-24T17:46:01","date_gmt":"2023-07-24T15:46:01","guid":{"rendered":"https:\/\/www.ecovis.com\/uruguay\/es\/?p=3149"},"modified":"2023-07-24T17:46:01","modified_gmt":"2023-07-24T15:46:01","slug":"irpf-e-irnr-modificaciones","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2023\/07\/24\/irpf-e-irnr-modificaciones\/","title":{"rendered":"IRPF e IRNR – Modificaciones"},"content":{"rendered":"

El pasado 10 de julio se public\u00f3 el Decreto N\u00b0 208\/023 mediante el cual se plantean modificaciones en el IRPF e IRNR.<\/p>\n

En lo que respecta a ambos impuestos, se incluye como agentes de retenci\u00f3n por el impuesto correspondiente a los rendimientos de capital mobiliario, en tanto corresponda IRPF o IRNR, a los fideicomisos financieros por las rentas de certificados de participaci\u00f3n emitidos mediante suscripci\u00f3n p\u00fablica y cotizaci\u00f3n burs\u00e1til en entidades nacionales. Para el caso del IRPF, no corresponder\u00e1 practicar la retenci\u00f3n cuando se pruebe fehacientemente que los titulares son Fondos de Ahorro Previsional.<\/p>\n

Asimismo, se modifican las tasas aplicables de la retenci\u00f3n de IRPF e IRNR para aquellas instituciones de intermediaci\u00f3n financiera que paguen o acrediten intereses por dep\u00f3sitos realizados en las mismas, a los contribuyentes de este impuesto. Dichas tasas tambi\u00e9n son de aplicaci\u00f3n para las entidades emisoras de obligaciones, t\u00edtulos de deuda o similares que paguen o acrediten rendimientos por estos valores, y fideicomisos financieros por las rentas de certificados de participaci\u00f3n emitidos mediante suscripci\u00f3n p\u00fablica y cotizaci\u00f3n burs\u00e1til en entidades nacionales. Las tasas aplicables tanto para IRPF como para IRNR quedan de la siguiente manera:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n Tipo de dep\u00f3sito \/ Tipo de obligaci\u00f3n o similar\n <\/td>\n\n Plazo\n <\/td>\n\n Tasa\n <\/td>\n<\/tr>\n
\n En moneda nacional con tasa fija nominal\n <\/td>\n\n A un a\u00f1o o menos\n <\/td>\n\n 5,5%\n <\/td>\n<\/tr>\n
\n M\u00e1s de uno y hasta tres a\u00f1os\n <\/td>\n\n 2,5%\n <\/td>\n<\/tr>\n
\n A m\u00e1s de tres a\u00f1os\n <\/td>\n\n 0,5%\n <\/td>\n<\/tr>\n
\n En moneda nacional con cl\u00e1usula de reajuste\n <\/td>\n\n A un a\u00f1o o menos\n <\/td>\n\n 10%\n <\/td>\n<\/tr>\n
\n M\u00e1s de uno y hasta tres a\u00f1os\n <\/td>\n\n 7%\n <\/td>\n<\/tr>\n
\n A m\u00e1s de tres a\u00f1os\n <\/td>\n\n 5%\n <\/td>\n<\/tr>\n
\n En moneda extranjera\n <\/td>\n\n A un a\u00f1o o menos\n <\/td>\n\n 12%\n <\/td>\n<\/tr>\n
\n M\u00e1s de uno y hasta tres a\u00f1os\n <\/td>\n<\/tr>\n
\n A m\u00e1s de tres a\u00f1os\n <\/td>\n\n 7%\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

El pasado 10 de julio se public\u00f3 el Decreto N\u00b0 208\/023 mediante el cual se plantean modificaciones en el IRPF e IRNR. En lo que respecta a ambos impuestos, se incluye como agentes de retenci\u00f3n por el impuesto correspondiente a los rendimientos de capital mobiliario, en tanto corresponda IRPF o IRNR, a los fideicomisos financieros […]<\/p>\n","protected":false},"author":15,"featured_media":3147,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[30],"tags":[71],"class_list":["post-3149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades","tag-issue-267"],"acf":[],"yoast_head":"\nIRPF e IRNR - Modificaciones - Ecovis en Uruguay<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2023\/07\/24\/irpf-e-irnr-modificaciones\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRPF e IRNR - Modificaciones - Ecovis en Uruguay\" \/>\n<meta property=\"og:description\" content=\"El pasado 10 de julio se public\u00f3 el Decreto N\u00b0 208\/023 mediante el cual se plantean modificaciones en el IRPF e IRNR. En lo que respecta a ambos impuestos, se incluye como agentes de retenci\u00f3n por el impuesto correspondiente a los rendimientos de capital mobiliario, en tanto corresponda IRPF o IRNR, a los fideicomisos financieros […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2023\/07\/24\/irpf-e-irnr-modificaciones\/\" \/>\n<meta property=\"og:site_name\" content=\"Ecovis en Uruguay\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-24T15:46:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ecovis.com\/uruguay\/es\/wp-content\/uploads\/sites\/3\/2023\/07\/NL267_Comprobantes-Fiscales.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"550\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"fg_uruguay\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"fg_uruguay\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2023\\\/07\\\/24\\\/irpf-e-irnr-modificaciones\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2023\\\/07\\\/24\\\/irpf-e-irnr-modificaciones\\\/\"},\"author\":{\"name\":\"fg_uruguay\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/#\\\/schema\\\/person\\\/3534ca2ace82a2b5e11d9092650e0703\"},\"headline\":\"IRPF e IRNR – Modificaciones\",\"datePublished\":\"2023-07-24T15:46:01+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2023\\\/07\\\/24\\\/irpf-e-irnr-modificaciones\\\/\"},\"wordCount\":306,\"image\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2023\\\/07\\\/24\\\/irpf-e-irnr-modificaciones\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2023\\\/07\\\/NL267_Comprobantes-Fiscales.jpg\",\"keywords\":[\"Issue 267\"],\"articleSection\":[\"Novedades\"],\"inLanguage\":\"es-UY\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2023\\\/07\\\/24\\\/irpf-e-irnr-modificaciones\\\/\",\"url\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2023\\\/07\\\/24\\\/irpf-e-irnr-modificaciones\\\/\",\"name\":\"IRPF e IRNR - 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