Uruguay: EL BCU ahora requiere el registro de beneficiarios finales y titulares de participaciones nominativas

Last Updated: 14 December 2017
Article by Fernanda Pintos

La Ley 19.484 de Uruguay obliga a las entidades residentes (y algunas no residentes) a identificar e informar sus beneficiarios finales y titulares de participaciones patrimoniales y nominativas. La primera fecha límite para presentar la declaración jurada sobre beneficiaros es el 29 de septiembre de 2017.

En 2012, a través de la entrada en vigencia de la Ley 18.930 y del Decreto 247/012, se estableció en Uruguay la obligación para todas las entidades residentes (y algunas no residentes) cuyo capital esté representado por acciones al portador (excepto en el caso de empresas que coticen en bolsa), de registrar ante el Banco Central del Uruguay (BCU) los titulares de dichas acciones, así como también a quienes tengan la potestad de disponer de las mismas.

Posteriormente, en mayo de 2017, se aprobó la Ley 19.484, que establece que todas las entidades residentes (hay excepciones) y ciertas entidades no residentes, tienen la obligación de identificar e informar sus beneficiarios finales (BF). La ley, considera como BF a toda persona física que directa o indirectamente, posea como mínimo el 15% del capital integrado o su equivalente o de los derechos de voto, o que por otros medios ejerza control final sobre una entidad.

Esta Ley amplió además lo impuesto por la Ley 18.930 en relación a la declaración de titulares de participaciones patrimoniales, alcanzando también a las entidades emisoras de acciones nominativas. El Decreto 166/017 reglamenta las disposiciones de esta Ley.

Las entidades obligadas, deberán informar al BCU los datos de sus BF y titulares de participaciones patrimoniales y nominativas por medio de una declaración jurada.

Entidades exceptuadas

Estarán exentas de la obligación de identificar su BF, entre otras pocas, las entidades que directa o indirectamente cotizan en bolsas de valores, los fideicomisos y fondos de inversión supervisados por el BCU y las asociaciones civiles con determinado tope de ingresos.

Por otra parte, se exceptúa de la obligación de presentar una declaración jurada a las sociedades personales o agrarias cuyas cuotas sociales pertenezcan en su totalidad a persona física, a las sociedades de hecho y civiles y a las cooperativas integradas únicamente por persona física, siempre que estas sean sus BF y titulares efectivos.

Plazos

Registro inicial

  • Entidades con participaciones patrimoniales al portador: deberán presentar ante el BCU la correspondiente declaración jurada sobre sus BF en el plazo de 60 días contados a partir del 1 de agosto 2017.
  • En el caso de que estas entidades tengan presencia real en el país y no puedan determinar la identidad de sus BF, podrán (bajo determinadas condiciones) ampararse al plazo establecido para el resto de las entidades, que es el 30 de junio de 2018.
  • Entidades emisoras de acciones nominativas, sociedades personales y demás entidades: deberán presentar ante el BCU la información correspondiente a sus BF y titulares de participaciones patrimoniales nominativas en el plazo de 60 días contados a partir del 1 de mayo de 2018.

Modificaciones

Toda modificación deberá informarse en un plazo de 30 días o 90 días en caso de que los titulares sean no-residentes.

Sanciones

Las entidades que no cumplan con las obligaciones establecidas en la nueva normativa se enfrentan a sanciones. Los diferentes casos y la sanción aplicable a cada uno son:

  • Incumplimiento de la obligación de identificar e informar el beneficiario final: el valor se graduará entre un mínimo de dos y un máximo de 100 veces la multa máxima por contravención establecida en el artículo 95 del Código Tributario (entre US $500 – $24,900 aproximadamente).
  • Incumplimiento de la obligación de identificar e informar titulares de participaciones nominativas: el valor de la multa se graduará entre un mínimo de 20 y un máximo de 100 veces la multa máxima por contravención establecida en el artículo 95 del Código Tributario (entre US $5.000 – $24,900 aproximadamente).

  • Formas jurídicas inadecuadas: la obstaculización del conocimiento e identificación del beneficiario final por declarar o hacer valer formas jurídicas inadecuadas, será castigada con una multa de hasta 1,000 veces la multa máxima por contravención establecida en el artículo 95 del Código Tributario (US$ 249,000 aproximadamente).

  • Prohibición de distribuir dividendos: Las entidades no podrán proceder a distribuir utilidades sin haber previamente cumplido con las obligaciones establecidas por las nuevas normas. El incumplimiento de esta disposición será castigado con una multa cuyo máximo será equivalente al monto distribuido indebidamente.

Otras sanciones

  • Suspensión del Certificado Único de la Dirección General Impositiva.
  • Prohibición de inscribir actos públicos en la Dirección General de Registro.

Las multas antes mencionadas se graduarán en función de la dimensión económica de las entidades (en base al activo y los ingresos contables del último ejercicio económico) y del plazo de incumplimiento.

Para más información, contacte a nuestros expertos en Uruguay.

Conozca cómo adaptarse con éxito a las reglas y regulaciones extranjeras.

Nota: La presente información es un resumen de lo especificado en las nuevas disposiciones sobre la identificación de beneficiarios finales y titulares de participaciones normativas. Por favor, visite la página oficial del BCU para más detalles.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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