{"id":3478,"date":"2025-06-10T11:44:34","date_gmt":"2025-06-10T09:44:34","guid":{"rendered":"https:\/\/www.ecovis.com\/uruguay\/es\/?p=3478"},"modified":"2025-06-10T11:46:50","modified_gmt":"2025-06-10T09:46:50","slug":"consultas-tributarias-recientes","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2025\/06\/10\/consultas-tributarias-recientes\/","title":{"rendered":"Consultas tributarias recientes"},"content":{"rendered":"<h3>IVA &#8211; Las fiestas electr\u00f3nicas son espect\u00e1culos p\u00fablicos?<\/h3>\n<p>Recientemente la DGI public\u00f3 la consulta No. 6692 en la cual una productora de eventos de m\u00fasica electr\u00f3nica consulta si le resulta aplicable el Impuesto al Valor Agregado (IVA) a lasentradas que vende para el ingreso a dichos eventos. El punto\u00a0 central de la consulta es la definici\u00f3n de espect\u00e1culo p\u00fablico.<\/p>\n<h3>Opini\u00f3n de la consultante<\/h3>\n<p>La consultante entiende que la venta de entradas no estar\u00eda\u00a0 gravada por IVA\u00a0 por tratarse de un espect\u00e1culo p\u00fablico y por ende dicho ingreso ser\u00eda fuente de recursos municipales, de acuerdo con el art\u00edculo 297\u00b0 de la Constituci\u00f3n de la Rep\u00fablica.<\/p>\n<h3>Respuesta de DGI<\/h3>\n<p>La DGI no comparte el criterio pues entiende que los eventos desarrollados por la consultanteno tienen las caracter\u00edsticas de espect\u00e1culo p\u00fablico y por lo tanto la venta de entradas seencuentra en la \u00f3rbita tributaria de los impuestos nacionales. En su respuesta menciona que el articulo 297\u00b0 de la Constituci\u00f3n dispone de forma taxativa cu\u00e1les son las fuentes de recursos de los Gobiernos Departamentales. Dentro del mismo se encuentra en el numeral sexto a los impuestos a los espect\u00e1culos p\u00fablicos.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IVA &#8211; Las fiestas electr\u00f3nicas son espect\u00e1culos p\u00fablicos? Recientemente la DGI public\u00f3 la consulta No. 6692 en la cual una productora de eventos de m\u00fasica electr\u00f3nica consulta si le resulta aplicable el Impuesto al Valor Agregado (IVA) a lasentradas que vende para el ingreso a dichos eventos. El punto\u00a0 central de la consulta es la [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":3479,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[30],"tags":[102],"class_list":["post-3478","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades","tag-issue-316"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Consultas tributarias recientes - 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\/06\/10\/consultas-tributarias-recientes\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Consultas tributarias recientes - Ecovis en Uruguay\" \/>\n<meta property=\"og:description\" content=\"IVA &#8211; Las fiestas electr\u00f3nicas son espect\u00e1culos p\u00fablicos? Recientemente la DGI public\u00f3 la consulta No. 6692 en la cual una productora de eventos de m\u00fasica electr\u00f3nica consulta si le resulta aplicable el Impuesto al Valor Agregado (IVA) a lasentradas que vende para el ingreso a dichos eventos. 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