{"id":586,"date":"2026-06-10T17:51:10","date_gmt":"2026-06-10T17:51:10","guid":{"rendered":"https:\/\/msla.moore-global.com\/?p=586"},"modified":"2026-06-10T17:56:21","modified_gmt":"2026-06-10T17:56:21","slug":"modificaciones-al-irpf-sobre-rentas-del-exterior","status":"publish","type":"post","link":"https:\/\/msla.moore-global.com\/pt\/modificaciones-al-irpf-sobre-rentas-del-exterior\/","title":{"rendered":"Modificaciones al IRPF sobre rentas del exterior"},"content":{"rendered":"<p>La Ley de Presupuesto Nacional N\u00b0 20.446 (diciembre de 2025) introdujo una modificaci\u00f3n estructural en el r\u00e9gimen tributario aplicable a las personas f\u00edsicas residentes en Uruguay por sus rentas del exterior, con vigencia 1\u00b0 de enero de 2026. El Decreto reglamentario del 6 de mayo de 2026 instrumenta la operativa pr\u00e1ctica: determinaci\u00f3n del monto imponible, transparencia fiscal, retenciones, pagos a cuenta y un r\u00e9gimen simplificado opcional.<\/p>\n\n\n\n<p>Hasta 2025, el IRPF gravaba las rentas del exterior \u00fanicamente en supuestos acotados: los rendimientos de capital mobiliario desde 2011 y, a trav\u00e9s de entidades en pa\u00edses o jurisdicciones de baja o nula tributaci\u00f3n (BONT), los rendimientos de capital inmobiliario y los incrementos patrimoniales desde 2017.<\/p>\n\n\n\n<p>A partir del 1\u00b0 de enero de 2026 quedan alcanzados por el IRPF todos los rendimientos de capital (mobiliario e inmobiliario) y los incrementos patrimoniales generados por activos en el exterior, con independencia de que se obtengan a trav\u00e9s de entidades BONT o no BONT. La tasa general aplicable es del 12%.<\/p>\n\n\n\n<p>Quedan fuera de esta extensi\u00f3n los arrendamientos de bienes muebles e incorporales (llave, marcas, patentes, regal\u00edas, derechos federativos y similares), la cesi\u00f3n de derechos de explotaci\u00f3n de imagen y las rentas provenientes de instrumentos financieros derivados.<\/p>\n\n\n\n<p>Ver <a href=\"https:\/\/msla.moore-global.com\/wp-content\/uploads\/sites\/19\/2026\/06\/Dec.-96-2026-Modificacion-IRPF-Rentas-del-exterior.pdf\" id=\"https:\/\/msla.moore-global.com\/wp-content\/uploads\/sites\/19\/2026\/06\/Dec.-96-2026-Modificacion-IRPF-Rentas-del-exterior.pdf\">aqu\u00ed<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>La Ley de Presupuesto Nacional N\u00b0 20.446 (diciembre de 2025) introdujo una modificaci\u00f3n estructural en el r\u00e9gimen tributario aplicable a las personas f\u00edsicas residentes en Uruguay por sus rentas del exterior, con vigencia 1\u00b0 de enero de 2026. El Decreto reglamentario del 6 de mayo de 2026 instrumenta la operativa pr\u00e1ctica: determinaci\u00f3n del monto imponible, [&hellip;]<\/p>\n","protected":false},"author":43,"featured_media":588,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"location":[],"class_list":["post-586","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modificaciones al IRPF sobre rentas del exterior - Moore Latam<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/msla.moore-global.com\/pt\/modificaciones-al-irpf-sobre-rentas-del-exterior\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modificaciones al IRPF sobre rentas del exterior - Moore Latam\" \/>\n<meta property=\"og:description\" content=\"La Ley de Presupuesto Nacional N\u00b0 20.446 (diciembre de 2025) introdujo una modificaci\u00f3n estructural en el r\u00e9gimen tributario aplicable a las personas f\u00edsicas residentes en Uruguay por sus rentas del exterior, con vigencia 1\u00b0 de enero de 2026. El Decreto reglamentario del 6 de mayo de 2026 instrumenta la operativa pr\u00e1ctica: determinaci\u00f3n del monto imponible, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/msla.moore-global.com\/pt\/modificaciones-al-irpf-sobre-rentas-del-exterior\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Latam\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-10T17:51:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-10T17:56:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/msla.moore-global.com\/wp-content\/uploads\/sites\/19\/2026\/06\/group-diverse-people-having-business-meeting-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1402\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"moorevzla\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"moorevzla\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/msla.moore-global.com\\\/modificaciones-al-irpf-sobre-rentas-del-exterior\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/msla.moore-global.com\\\/modificaciones-al-irpf-sobre-rentas-del-exterior\\\/\"},\"author\":{\"name\":\"moorevzla\",\"@id\":\"https:\\\/\\\/msla.moore-global.com\\\/#\\\/schema\\\/person\\\/1546f3ef86be860ab0c7400e8debc1aa\"},\"headline\":\"Modificaciones al IRPF sobre rentas del exterior\",\"datePublished\":\"2026-06-10T17:51:10+00:00\",\"dateModified\":\"2026-06-10T17:56:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/msla.moore-global.com\\\/modificaciones-al-irpf-sobre-rentas-del-exterior\\\/\"},\"wordCount\":211,\"image\":{\"@id\":\"https:\\\/\\\/msla.moore-global.com\\\/modificaciones-al-irpf-sobre-rentas-del-exterior\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/msla.moore-global.com\\\/wp-content\\\/uploads\\\/sites\\\/19\\\/2026\\\/06\\\/group-diverse-people-having-business-meeting-scaled.jpg\",\"articleSection\":[\"Noticias\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/msla.moore-global.com\\\/modificaciones-al-irpf-sobre-rentas-del-exterior\\\/\",\"url\":\"https:\\\/\\\/msla.moore-global.com\\\/modificaciones-al-irpf-sobre-rentas-del-exterior\\\/\",\"name\":\"Modificaciones al IRPF sobre rentas del exterior - 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