{"id":3455,"date":"2025-05-05T11:08:04","date_gmt":"2025-05-05T09:08:04","guid":{"rendered":"https:\/\/www.ecovis.com\/uruguay\/es\/?p=3455"},"modified":"2025-05-14T11:08:42","modified_gmt":"2025-05-14T09:08:42","slug":"gastos-contraidos-con-entidades-del-exterior-irae","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2025\/05\/05\/gastos-contraidos-con-entidades-del-exterior-irae\/","title":{"rendered":"Gastos contra\u00eddos con entidades del exterior &#8211;  IRAE"},"content":{"rendered":"<p>En la presente nota comentamos\u00a0 el tratamiento fiscal de los gastos contra\u00eddos con entidades del exterior. Situ\u00e1ndonos en el IRAE, la normativa vigente establece cuatro condiciones para que un gasto sea deducible a los efectos de liquidar el impuesto. \u00c9stas son:<\/p>\n<ul>\n<li>Que el gasto sea necesario para obtener y conservar la renta.<\/li>\n<li>Que sea devengado en el ejercicio correspondiente.<\/li>\n<li>Que est\u00e9 debidamente documentado.<\/li>\n<li>Que constituya para la contraparte una renta gravada por IRAE, IRPF, IRNR o est\u00e9 sujeto a una imposici\u00f3n a la renta en el exterior.<\/li>\n<\/ul>\n<p>Las primeras dos condiciones no merecen comentarios pues entendemos que no suscitan dudas, m\u00e1s all\u00e1 de que puede haber un matiz a la hora de evaluar la necesidad del gasto. En este aspecto, se han suscitado en el pasado algunas controversias con el fisco, pero resulta importante recordar que quien determina la necesidad del gasto es el contribuyente que es quien conoce mejor su negocio y por ende aquellos gastos que necesite realizar para desarrollarlo, impulsarlo, incrementarlo, etc.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En la presente nota comentamos\u00a0 el tratamiento fiscal de los gastos contra\u00eddos con entidades del exterior. Situ\u00e1ndonos en el IRAE, la normativa vigente establece cuatro condiciones para que un gasto sea deducible a los efectos de liquidar el impuesto. \u00c9stas son: Que el gasto sea necesario para obtener y conservar la renta. Que sea devengado [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":3456,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[30],"tags":[99],"class_list":["post-3455","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades","tag-issue-313"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gastos contra\u00eddos con entidades del exterior - IRAE - 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\/2025\/05\/05\/gastos-contraidos-con-entidades-del-exterior-irae\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gastos contra\u00eddos con entidades del exterior - IRAE - Ecovis en Uruguay\" \/>\n<meta property=\"og:description\" content=\"En la presente nota comentamos\u00a0 el tratamiento fiscal de los gastos contra\u00eddos con entidades del exterior. Situ\u00e1ndonos en el IRAE, la normativa vigente establece cuatro condiciones para que un gasto sea deducible a los efectos de liquidar el impuesto. \u00c9stas son: Que el gasto sea necesario para obtener y conservar la renta. 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