Decreto 47/2019 - MODIFICACION DEL ART. 70 DEL DECRETO 220/998, RELATIVO A EXONERACIONES DEL IVA

This decree rewrites Article 70 of Decree 220/998, which concerns a VAT exemption for importing new buses and minibuses used by national tourism companies.

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

VAT exemption tourism transport vehicle imports

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Provisions of Decreto 47/2019 - MODIFICACION DEL ART. 70 DEL DECRETO 220/998, RELATIVO A EXONERACIONES DEL IVA

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Decreto 47/2019 - MODIFICACION DEL ART. 70 DEL DECRETO 220/998, RELATIVO A EXONERACIONES DEL IVA
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AI-assisted research summary: This decree rewrites Article 70 of Decree 220/998, which concerns a VAT exemption for importing new buses and minibuses used by national tourism companies.

VISTOS: VISTO: la necesidad de propiciar mejores condiciones de competencia para los servicios vinculados a la actividad turística. RESULTANDO: I) que el Decreto N° 326/997 de 3 de setiembre de 1997, declara de interés turístico la renovación de la flota de transporte de pasajeros destinados a la prestación de servicios turísticos. II) que el artículo 70 del Decreto N° 220/998 de 12 de agosto de 1998, exonera del Impuesto al Valor Agregado la importación de omnibuses y micro-omnibuses nuevos, destinados a empresas nacionales de turismo cuya única actividad consista en la prestación de servicios de transporte colectivo de pasajeros. CONSIDERANDO: I) que la condición de que la actividad de prestación de servicios de transporte de pasajeros deba ser la única que realiza la empresa para poder acceder al beneficio, resulta inadecuada a los fines perseguidos por la declaratoria. II) que existen empresas nacionales de turismo que prestan servicios de transporte colectivo de pasajeros, sin que esta sea su única actividad. ATENTO: a lo expuesto, EL PRESIDENTE DE LA REPÚBLICA DECRETA: FIRMANTES: TABARÉ VÁZQUEZ - DANILO ASTORI Artículo 1 (*) [Nota: Este artículo dio nueva redacción a: Decreto Nº 220/998 de 12/08/1998 artículo 70.] Artículo 2 Comuníquese, publíquese y archívese.

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Decreto 47/2019 - MODIFICACION DEL ART. 70 DEL DECRETO 220/998, RELATIVO A EXONERACIONES DEL IVA

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