Modifies The N⺠20.444 Law, And The Law N⠰ 19.885, In Order To Encourage Donations And Simplify Their Procedures


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(In article 1: to) Suprimense in the subsection second sentences "in the money", "according to the rules laid down in titles II and III of this law" " , and the last sentence which begins with the phrase "Also will be part of the Fund".

(b) Reemplazanse in the third subparagraph the expressions "Resources" by "Donations" and "03 program, complementary operations" by "Program 01, general revenue".

(2) delete in article 2 °, fourth subparagraph, the phrase "to the Ministry of the Interior or the Fund" after the word "made".

((3) in article 4: to) replacements first and second subparagraphs by the following: "benefit for donations made by certain taxpayers of the first category tax. Taxpayers of the first category tax declaring your effective income according to full accounting, making donations in money or in kind in the form prepared by this law, shall be entitled to a credit equal to 50% of the amount of such donations, which will fall only against the referred tax appropriate to the exercise that the donation is actually made.

Such credit may only be used if the donation is included in the taxable income of the tax income of the year in which was materially donation. "."

(b) Agreganse the following third, fourth and fifth subparagraphs new, passing current paragraphs third and fourth to sixth and seventh, respectively: "the credit referred to in the preceding subparagraphs shall apply prior to any other credit. If after that proves too much, it will not be returned or may be attributed to any other tax.

That part of the grant that is within the limits indicated in the following paragraph, which can not be imputed as credit, can be lowered as an expense of the liquid taxable income for the year in which is materially made the donation, determined in accordance with articles 29 to 33 ° of the law on income tax.

By giving tax benefits of that trafficking in this law may not exceed, at the option of the taxpayer, the amount of the taxable income of liquid or one coma six per thousand of the equity capital of the company at the end of the exercise, given this last in accordance with the provisions of article 41 of the law on income tax. The excess over that amount may be charged as credit, not reduced as expenditure, as well as not be fond of the provisions of article 21 of the same legal text. The limit of the liquid, taxable income designated in this subsection, shall be determined in preference to any other limits that could affect other donations made by the taxpayer. "."

(c) replace in the third paragraph, which happened to be sixth, the expression "of the previous subsection" by "of the donations in kind".

(4) delete in subparagraph first of article 5, the phrase "to determine their effective incomes, may lose the tax base of this tax sums donated money intended for the Fund in accordance with this law." For its part, the other taxpayers of the referred tax".

((5) amending subparagraph first of article 6 of the following form: a) replaced the initial sentence that begins with "The additional tax taxpayers" and ends with "(thirty-five percent)", by the following sentence: "(Los contribuyentes deel impuesto adicional que deban declarar anualmente dicho tributo, y los accionistas a que se refiere el número 2) of article 58" , of the law on income tax, shall be entitled to a credit against the tax that would tax their incomes affected the aforementioned tribute, equivalent to 35% "."

(b) Insert at the end of the second sentence, after the expression "additional tax", the phrase "to the extent that should be considered as part of the tax base of this tribute".

(6) delete in the heading of title III the phrase "to the National Fund for the reconstruction".

((7) in article 8: a) in the first subparagraph: (i) delete the phrase "for the Fund,";

(ii) Insert the expression "construction," between the words "the" and "reconstruction";

(iii) replace the text that is then the expression "identified" and to the final point, by the following: "by one or more decrees Supreme of the Ministry of finance, issued under the formula"by order of the President of the Republic"and signed, also by the Minister of the Interior, hereinafter the"specific works.".

(b) in the second subparagraph: (i) replace the word "include" by the phrase "being public or private nature and aim";

(ii) be inserted after the word "restoration" the expression ", replacing";

(iii) replace, after the word "sports", the phrase "of a public nature; as well as the acquisition of furniture and equipment necessary for its operation."with the following:", architectural heritage and typical areas, heritage works of mitigation, evacuation plans and, in general, designs and studies to bring works out, as well as the acquisition of land and the furniture and equipment needed for its operation. ".

(c) replace the third by the following sub-paragraph: "In the case of specific private works, will be requirement that they have a manifest public interest or who provide a service to the community in general, which will be determined on the basis of a prior report issued by the Ministry of planning, based on a technical economic assessment that analyzes your social profitability.".

(d) move the second sentence of the current second paragraph, which begins with the expression "The Ministry of finance" and ends with "the resources of the Fund", as a new fourth paragraph, passing current subparagraphs fourth and fifth, to fifth and sixth, respectively.

(e) delete in current fourth subparagraph, which happened to be fifth, then the expression "specific work" the word "private"; and replacements the word "authorized" by "identified"; the expression "previous" by the phrase "this article first"; and the phrase "their costs and direct beneficiaries" for "its reference value and its direct beneficiaries".

(f) Suprimense current sixth, seventh and eighth subparagraphs.

(8) Incorporanse, then of article 8, the following articles 8 bis and 8 ter: "article 8 bis.-donations materialized directly to the Fund, to the beneficiaries or their representatives. Donors can materialize the donation directly to the bottom so it is assigned by the Ministry of finance to the beneficiary in the manner to be determined by the regulation, directly to the recipient or to a third party on behalf of this.

Specific works will be carried out, in addition, directly by the donor, for which, in case of specific works of a public nature, the subscription with the ministries, regional governments or municipalities, will be required as appropriate, of one or more agreements which the reference value of the donated work must include, as well as the technical specifications of the same. In the same Convention, shall be recorded in the period of execution of the work and the contributions pledged by the donors.

The Ministry of finance may request the donor that they have concluded the agreements referred to in the preceding paragraph, relevant information to verify the fulfilment of the conditions laid down in this regard. However, for purposes of control, the internal revenue service may request the Ministry of finance referred to history.

Donations to specific public works in that no execution by the donor, the recipient of the donation will be enabled to contract execution of funded work total or partially with donations, treatment or direct contracting mechanism regulated in law No. 19.886, law on administrative contracts for supply and delivery of services.

Article 8 ° ter-information obligations. In the event that the donation be given directly to the beneficiary or a third party on behalf of this, is the responsibility of the first allocate the donated to the respective specific work.

The beneficiaries or their representatives shall report each year to the Ministry of finance, by December 31, the use of the resources received, the State of progress of the specific works and the result of its execution. Notwithstanding this, the Undersecretary of finance may request beneficiaries the information deemed necessary to verify compliance with the conditions laid down in each case.
The Undersecretary of finance may declare, founded resolution, non-compliance with the terms and conditions of the donation, if the information or records required in accordance with the provisions of the preceding paragraph are not presented to your satisfaction in deadlines indicating in each case the respective request, or in the event that the delivered information realize that resources have been earmarked for purposes other than those referred to in the specific work respective. Before this resolution must be notified to the beneficiary and other stakeholders. Against this resolution will proceed the resources established in law N ° 19.880, on basis of the administrative procedures. Once this resolution is firm, this will be forwarded by the Assistant Secretary of Hacienda to the internal revenue service, so appropriate to the turn of the tax referred to in the following subparagraph.

The beneficiary affected by the aforementioned resolution must pay a tax equivalent to the credit used by the donor in good faith to the Treasury. Administrators or representatives of the beneficiary shall be jointly and severally responsible for the payment of the tribute and resets, interest and fines to be determined, unless they prove to have been opposed to the acts which give reason to this sanction or that had no knowledge of them. For the purposes of its rotation, determination, reset and application of sanctions, this tribute will be regarded as a subject to withholding tax and will not be deducted as expenditure by the taxpayer in determining his taxable liquid income affects the tax of first category of the law on income tax. Against the giro issued by the internal revenue service, the taxpayer may deduct claim subject to the general procedure laid down in title II of Book III of the tax code, only when don't settle to the resolution of the Undersecretary of finance that has served as a precedent. "."

((9) in article 9: to) be inserted in the first paragraph, the phrase "and the issuance of certificates" then the expression "works specific, the first time that it appears.

(b) replacements the second and third subparagraphs by the following: "these donations will have the same tax treatment planned for grants set out in title II of this law." However, donations made by the taxpayers in the first category tax declaring your effective income according to full accounting, making donations in money or in kind to finance specific works, not entitled to the credit referred to in article 4, but may reduce as the amount of the donation in the same terms that designates this expenditure item.

The Ministry of Finance shall issue certificates that take into account donations made in accordance with this law, according to the specifications and formalities that the internal revenue service through resolution. Prior to the issuance of the respective certificate of donation, donors must give account to the Ministry of finance have made the donation through documents that prove irrefutably the same according to the specifications and requirements that indicate the internal revenue service through resolution. "."

(10) replace in the second paragraph of article 21 the phrase and the comma (,) that precedes it, "the amounts and details of the donations received" by the phrase "and the amounts and individualization of donations made in accordance with title III of this law".

(11) delete in the transitional article, the expression "in the background" and replaced the phrase "period of two years from its entry into force" by the phrase "day 31 December 2013".