Key Benefits:
ArtAculoA 1Aº.A (Creation).-Crate an annual tax to be called the Rural Infurniture Concentration Tax (ICIR), which will take over the rural buildings that, as a whole, exceed the 2,000 Hectares Andice CONEAT 100 or equivalent.
For the purposes of the concept of rural buildings will be set out by the artAculosA 30 and 31 of Law No 18.308 of 18 June 2008, without prejudice to the provisions of Article 283 of the Rural Code, Law No. 10,866, dated October 25, 1946, and ArcuculoA 596 of the Civil Code.
ArtAculoA 2Aº.A (Passive subjects).-SerA n taxable taxable persons:
| A) | The people of the country, the family members and the undivided succession, provided that their rural buildings at the end of the financial year exceed their The total of the 2,000 hectares Andice CONEAT 100 or equivalent. |
| For these purposes, the copernyjes and concubines will be taxed as a single taxable subject to the family name by jointly computing the entire of the rural properties of their property or attributed by virtue of the provisions of Article 3 (3) of this Law. |
|
| B) | Who are mentioned in Article 3Aº of Title 4 of the 1996 Ordered Text, except for persons who will necessarily be taxed by the (a). |
| C) | The legal persons incorporated abroad included in the Article 5Aº of the Tax on the Non-Resident Persons, of Title 8 of the Text Ordered 1996. |
| D) | DemAs holders of the encumbered properties not included in the previous literals. |
Non-resident persons should designate a physical or legal person residing in national territory to represent them in the tax administration, in relation to their tax obligations.
When any of the taxable persons mentioned in this article are included in a literal, you must do a settlement for each of them.
ArtAculoA 3Aº.A (Condóminos, partners, and nominative shareholders).-Condensates, partners, and nominative shareholders will compute the share of the share that corresponds to them in the entire real estate. rural, of their respective condos or societies provided that the condos or societies are not subject to the payment of the tax.
Condos, legal persons and registered companies not subject to the payment of the tax, shall declare the amount of hectares provided to the Andice CONEAT 100 of the rural buildings of which they are the holders and, where appropriate, the share of the which corresponds to each term, partner or nominee shareholder, within the time limit set by the regulation.
ArtAculoA 4Aº.A (Tax set for every hectare).-The total amount of hectares of rural real estate owned by the taxable person should be provided to an Andice CONEAT 100 considering Andice itself CONEAT of each list, and on that total should apply the following amounts per hectare:
| A) | 67 IU (sixty-seven indexed units) per hectare area for taxable persons owning a surface of up to 5,000 hectares CONEAT 100 or equivalent. |
| B) | 100 IU (one hundred units indexed) per hectare area for taxable persons owning a top surface of up to 10,000 hectares CONEAT 100 or equivalent. |
| C) | 135 IU (one hundred and thirty-five indexed units) per hectare area for passive subject owners of a surface greater than 10,000 hectares CONEAT 100 or equivalent. |
In cases of dismemberment of the property of rural buildings, the corresponding areas shall be charged to the taxable persons holding the property.
ArtAculoA 5Aº.A (Tax Liquidation).-The tax will be settled on the basis of the taxpayer's rural real estate at December 31 of each year. Authorize the tax administration to determine payments on account of the tax under the conditions set out in the regulation.
ArtAculoA 6Aº.A (Deduccionor not supported).-Suspend the literalA F) from the article 24 of Title 4 of the 1996 Ordered Text, by the following:
| "F) The Tax on the Rents of Economic Activities, the Heritage Tax and the Rural Infurniture Concentration Tax." |
ArtAculoA 7Aº.A (Generated Exonerations).-Generated exonerations of taxes prior to this law are repealed for this tax, except those expressly included therein, without prejudice to exonerations established by constitutional norms and their interpretative laws. Please note that for the purposes of this tax, do not govern the provisions of the artAculosA 39 and 43 of the Law No. 15,939, dated December 28, 1987.
ArtAculoA 8Aº.A (Immunity and exoneration).-The Tax will not be applied to the State, to the organizations included in the artAculosA 220 and 221 of the Constitution of the Republic, to the Departmental Governments and to the non-state public of social security.
For the purposes of determining the surface of rural buildings, the area occupied by native forest should not be taken into account in the "Register of Native Forests" of the General Forestry Directorate of the Ministry of Livestock Agriculture and Fisheries.
ArtAculoA 9Aº.A (Economic Sets).-When there are two or more rural real estate holders of the same economic set, the tax is to be determined on a consolidated basis, with these holders being jointly and severally liable for payment of the same.
ArtAculoA 10.A (Collector and Comptroller Office).-The tax will be settled for affidavit. The active subjects of the tax law will be the departmental governments. The regulation may provide for the collaboration or participation of the public bodies collecting for the purposes of determining the taxable persons of the tax, in attention to the concentration of rural buildings in more of a jurisdiction departmental, and for the purposes of the realization of the tasks of collection of the same, having regard expressly to the provisions of the article 11 of this law, as well as other tasks related to the administration and application of this law tax.
ArtAculoA 11.A (Destination).-The production of the tax, to the Departmental Governments, will be administered in the terms that the regulation establishes, by a Fund, in the framework of the Sectoral Commission (b) the fifth of the the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of Rural departmental road and access to industrial and commercial establishments located in the department.
ArtAculoA 12.A (Applicability of the Tax Code).-For the purposes of this tax, the provisions of the Tax Code shall apply in all the provisions expressly not provided for in this Law.
ArtAculoA 13.A (Rentas for enajenation of rural real estate for tax payers of the Income Tax of the People's Income Tax).-For the purposes of Article 20 of Title 7 of the Article Text Ordered 1996, for the following:
| " For non-rural buildings purchased prior to July 1, 2007, the taxpayer may choose to determine the computable income, applying to the sale price or to the value in square, according to the corresponding, 15% (15%). In no case the value considered for the application of the referred percentage may be less than the actual value in force fixed by the National Directorate of Catastro. |
|
| A For rural real estate acquired prior to July 1, 2007, the taxpayer may choose to determine the computable income, applying to the value in the building at 1Aº in July 2007, 15% (15%), the difference between the price of the property and the value in the building's square at the 1Aº of July 2007, provided that this difference is positive. In no case the value considered for the application of the referred percentage may be less than the actual value in force fixed by the National Directorate of the Catastro. The provisions of this Decision shall apply to the housing of buildings carried out from 1 January 2012. |
|
| A For the determination of the value in place of the building at the 1Aº of July 2007, the price of the transaction will be deflated by applying the Medium of the Increase of the Prices for the sale of the rural furniture (IMIPVIR), published to the last day of the month immediately to the meeting, under the conditions to be determined by the Executive Branch. For the purposes of determining the difference referred to in the preceding paragraph, this result shall be adjusted by the increase in the value of the indexed unit between 1 July 2007 and the last day of the month of the Andice used (IMIPVIR). |
|
| A In the case of the transfer of properties originating from donations or enajenations to a free title, the value of the acquisition shall be deemed to be the actual value in force fixed by the National Catastro Address. |
|
| A The proceeds under the rural real estate scheme referred to in this Article made as of 1 January 2012, will be affected by the development of the National Institute of Colonization. " |
ArtAculoA 14.A (Rentas for enajenation of rural real estate for tax payers of the Economic Activities).-For the second part of Article 47 of Title 4 of the Ordered text 1996, for the following:
| " When the income derived from the disposal of real estate affected by agricultural activities is reached by this tax, the taxpayers will be able to Choose to determine the net income according to the general rule or to consider as such 6% (six percent) of the value in the place of the building at the 1Aº of July 2007, the difference between the price of the transaction of the building and the value in Place of the building at 1Aº of July 2007, provided that this difference is positive. This option will be applied with relation to the properties that would have been acquired prior to the 1Aº of July 2007, and in no case the value considered for the application of the mentioned percentage could be inferior to the actual value in force set by the National Catastro Directorate. |
|
| A For the determination of the value in place of the building at the 1Aº of July 2007, the price of the transaction will be deflated by applying the Medium of the Increase of the Prices for the sale of the rural furniture (IMIPVIR), published to the last day of the month immediately to the meeting, under the conditions to be determined by the Executive Branch. For the purposes of determining the difference referred to in the preceding paragraph, this result shall be adjusted by the increase in the value of the indexed unit between 1 July 2007 and the last day of the month of the Andice used (IMIPVIR). |
|
| To the provisions of the present incisor for the purposes of real estate carried out from 1Aº January 2012, and the proceeds of such a concept will be affected to Development policy of the National Institute of Colonization. |
|
| A In the case of the transfer of properties originating from donations or free-to-charge titles, the value of the acquisition will be deemed to be the actual value in force fixed by the National Catastro Directorate. " |
ArtAculoA 15.A (Vigencia).-Without prejudice to the special vigencies that are established, this law shall enter into force from the day of its promulgation by the Executive Branch.
A A A A A A Sala de Sessions de la CA ¡ mara de Senators, in Montevideo, at December 28, 2011.
Cúmplase, acásés sese recibo, comunAquese, publáquese e insáltese en el Registro Nacional de Leitos y Decretos, la Ley por la que se crea el Imatón a la Concentration de Inmuleuras Rurales (ICIR).
 |
 Montevideo, Uruguay. Legislative Power. |
