Legalizaciya dokhodov

Primerno takoj vyivod poluchilsya u menya na osnovanii prochteniya s gugl perevodchikom oficialjnyikh istochnikov. Sorri za longrid. Yestj Empresa Unipersonal tipa Servicios Personales. Ona mozhet byitj v nalogovom rezhime IRPF (Personal Income Tax). No mozhno ili po sobstvennomu zhelaniyu perejti na nalogovyij rezhim IRAE (Income Tax of Economic Activities) ili budeshj vyinuzhden perejti na IRAE rezhim, yesli dokhod za proshlyij god prevyisil 4,000,000 UI (1 UI = 5.6 uruguayan peso).

Yestj glavnyij zakon reguliruyusjhij pravila nalogooblozheniya Texto Ordenado 1996 (on zhe TO 96). V nem yestj Título 4 TO 96 pro IRAE, na osnovanii artículo 52 del Título 4 del Texto Ordenado 1996, a takzhe Decreto 150/007 ot 26/04/2007 opredelyalosj, chto dokhod kompanij ot deyateljnosti:

• software development services imported to abroad and
• management, control and consulting in companies that develop software abroad

mog ne oblagatjsya nalogom. V spisok tipov kompanij vkhodili SA, SAS, a takzhe unipersonal na osnovanii artículo 163 bis del Decreto 150/007.

Tak byilo do 2018 goda, kogda vyishel novyij Decreto 244/018 ot 20/08/2018, kotoryij, sredi prochikh izmenenij, vnosil izmeneniya v artículo 52 del Título 4 del Texto Ordenado 1996, a takzhe otmenyal artículo 163 bis del Decreto 150/007. Takim obrazom, na kompanii tipa unipersonal na rezhime nalogooblozheniya IRAE perestala rasprostranyatsya dannaya “ljgota”. Istochnik

No vse eti dekretyi reguliruyut toljko IRAE. Kak ya ponimayu, IRPF reguliruyetsya Título 7 del Texto Ordenado 1996.

Na osnovanii nego, a takzhe Decreto 148/007 ot 26/04/2007, a imenno el literal K) del artículo 34 del Decreto 148/007, govoritsya, chto takoj dokhod mozhet ne oblagatjsya nalogom.

I imenno na nikh ssyilayetsya The Deputy Director General of the D.G.I v svoikh konsuljtaciyakh 5,368 i 5,535 podtverzhdaya eto.

No, konechno, neobkhodimo soblyusti opredelennyiye usloviya:

• income derived from the activity of production of logical media and the services linked to them, will be exempted when these activities are fully exploited abroad
• the exemption will only operate when the service is provided directly by the software producer abroad (razyyasneniya v consulta 5.006)
• the computer equipment is provided by the foreign company

Posledneye usloviye vazhno, tak kak pozvolyayet ostavatjsya v rezhime IRPF, v sluchaye zhe yesli eto lichnoye ustrojstvo, to tut poluchayetsya combination of capital and labor and therefore constitutes an income included in the IRAE. Istochnik