{"id":3659,"date":"2026-05-26T11:11:04","date_gmt":"2026-05-26T09:11:04","guid":{"rendered":"https:\/\/www.ecovis.com\/uruguay\/es\/?p=3659"},"modified":"2026-05-26T11:15:25","modified_gmt":"2026-05-26T09:15:25","slug":"irpf-rentas-provenientes-de-activos-situados-en-el-exterior","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2026\/05\/26\/irpf-rentas-provenientes-de-activos-situados-en-el-exterior\/","title":{"rendered":"IRPF &#8211; Rentas provenientes de activos situados en el exterior"},"content":{"rendered":"<p>Dias pasados el Poder Ejecutivo aprob\u00f3 un Decreto, aun no publicado, en el que reglamenta las modificaciones tributarias en el IRAE e IRPF para rentas provenientes de entidades no residentes aprobadas en la \u00faltima Ley de Presupuesto Nacional.<\/p>\n<p>Dada la extensi\u00f3n del mismo, comentaremos sus principales cambios en nuestra pr\u00f3xima newsletter pero a modo de avance advertimos que las retenciones de IRPF por las rentas gravadas deber\u00e1n comenzar a volcarse en el mes de julio 2026. Sin perjuicio de ello los agentes designados responsables podr\u00e1n volcar las retenciones por las rentas generadas en los meses de marzo, abril y mayo en forma mensual aplicando la al\u00edcuota del 8%. Si luego \u00a0 en la determinaci\u00f3n de la retenci\u00f3n correspondiente al mes de junio de 2026 surgiera un excedente, el responsable podr\u00e1 optar por solicitar la devoluci\u00f3n del mismo en los t\u00e9rminos y condiciones que establezca la DGI, siempre que se haya identificado al contribuyente por parte del responsable.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dias pasados el Poder Ejecutivo aprob\u00f3 un Decreto, aun no publicado, en el que reglamenta las modificaciones tributarias en el IRAE e IRPF para rentas provenientes de entidades no residentes aprobadas en la \u00faltima Ley de Presupuesto Nacional. Dada la extensi\u00f3n del mismo, comentaremos sus principales cambios en nuestra pr\u00f3xima newsletter pero a modo de [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":3660,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[30],"tags":[121],"class_list":["post-3659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades","tag-issue-341"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IRPF - Rentas provenientes de activos situados en el exterior - 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\/2026\/05\/26\/irpf-rentas-provenientes-de-activos-situados-en-el-exterior\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRPF - Rentas provenientes de activos situados en el exterior - Ecovis en Uruguay\" \/>\n<meta property=\"og:description\" content=\"Dias pasados el Poder Ejecutivo aprob\u00f3 un Decreto, aun no publicado, en el que reglamenta las modificaciones tributarias en el IRAE e IRPF para rentas provenientes de entidades no residentes aprobadas en la \u00faltima Ley de Presupuesto Nacional. 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