Ajustes sobre el acceso de DGI a información de cuentas bancarias
En marzo del año 2017 entraba en vigencia el decreto N° 77/2017, reglamentario del Capítulo I de la ley N° 19.484 (Ley de Transparencia Fiscal).
El objetivo de esta reglamentación era definir cuáles son las entidades financieras que estaban obligadas a proporcionar información a la Administración Tributaria; establecer cuál era el contenido de la información a comunicar y definir los procedimientos de debida diligencia a los efectos de establecer la residencia fiscal de los titulares de las cuentas.
En el marco de estas comunicaciones, se estableció que la DGI debe comenzar en setiembre del corriente con el intercambio de información con las jurisdicciones extranjeras con las que tiene acuerdos o convenios.
A pocas semanas de comenzar con ese intercambio, se aprobó el decreto Nº 243/2018, que habilita varios ajustes sobre el decreto N° 77/2017 referido, modificando entre otros aspectos las causales de exoneración del deber de información automática que tienen las entidades financieras.
Previo a la modificación efectuada no era necesario que las entidades financieras informaran las cuentas financieras, cuyos titulares sean personas físicas, jurídicas u otras entidades residentes en la República, si su...
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