Decreto 130/2024 - MODIFICACION DEL ART. 2° DEL DECRETO 60/024, RELATIVO A LA DEVOLUCION DEL IVA A LOS PRODUCTORES DE GANADO BOVINO Y OVINO, QUE NO TRIBUTEN IRAE

This decree says the income amount used for the IRAE inclusion threshold and the VAT refund rule for agricultural producers should be related to each other.

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Jurisdiction: Uruguay
Instrument: Decree law
Version: Undated source snapshot
Language: es
Official source: View official record ↗

IRAE VAT refund agricultural producers income threshold

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Provisions of Decreto 130/2024 - MODIFICACION DEL ART. 2° DEL DECRETO 60/024, RELATIVO A LA DEVOLUCION DEL IVA A LOS PRODUCTORES DE GANADO BOVINO Y OVINO, QUE NO TRIBUTEN IRAE

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Decreto 130/2024 - MODIFICACION DEL ART. 2° DEL DECRETO 60/024, RELATIVO A LA DEVOLUCION DEL IVA A LOS PRODUCTORES DE GANADO BOVINO Y OVINO, QUE NO TRIBUTEN IRAE
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AI-assisted research summary: This decree says the income amount used for the IRAE inclusion threshold and the VAT refund rule for agricultural producers should be related to each other.

VISTOS: VISTO: lo dispuesto en el literal b) del artículo 9° del Decreto N° 150/007, de 26 de abril de 2007, en la redacción dada por el artículo 1° del Decreto N° 66/023, de 2 de marzo de 2023, y el inciso tercero del artículo 2° del Decreto N° 60/024, de 20 de febrero de 2024; RESULTANDO: I) que la norma citada en primer término, determinó un nuevo tope de ingresos para la inclusión en el Impuesto a las Rentas de las Actividades Económicas (IRAE), en forma preceptiva, elevándolo a un monto mayor a Ul 2:500.000 (unidades indexadas dos millones quinientos mil); II) que la norma citada en segundo término, refiere al monto de ingresos a considerar a efectos de otorgar a los productores agropecuarios la devolución del Impuesto al Valor Agregado (I.V.A.) incluido en las adquisiciones de gasoil; CONSIDERANDO: que el monto de ingresos a que refieren ambas normas debe estar relacionado; ATENTO: a los precedentemente expuesto; EL PRESIDENTE DE LA REPÚBLICA DECRETA: FIRMANTES: BEATRIZ ARGIMÓN - AZUCENA ARBELECHE - FERNANDO MATTOS Artículo 1 (*) [Nota: Este artículo dio nueva redacción a: Decreto Nº 60/024 de 20/02/2024 artículo 2 inciso 3º).] Artículo 2 Comuníquese y archívese.

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Decreto 130/2024 - MODIFICACION DEL ART. 2° DEL DECRETO 60/024, RELATIVO A LA DEVOLUCION DEL IVA A LOS PRODUCTORES DE GANADO BOVINO Y OVINO, QUE NO TRIBUTEN IRAE

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Provisions of Decreto 130/2024 - MODIFICACION DEL ART. 2° DEL DECRETO 60/024, RELATIVO A LA DEVOLUCION DEL IVA A LOS PRODUCTORES DE GANADO BOVINO Y OVINO, QUE NO TRIBUTEN IRAE

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