Modificaciones en el tipo de cambio aplicable para las liquidaciones extemporáneas de cobro de exportaciones y para el reintegro de pagos de importaciones
Date | 30 September 2014 |
Author | Juan M. Diehl Moreno,Roberto E. Silva (h.) |
Published date | 30 September 2014 |
Law Firm | Marval O'Farrell Mairal |
(i) Liquidaciones extemporáneas de cobros de exportaciones
Con vigencia a partir del 26 de septiembre de 2014, los cobros de exportaciones de bienes y servicios que sean liquidados a través del Mercado Único y Libre de Cambios (“MULC”) en forma tardía (es decir, con plazo de liquidación vencido), deberán ser liquidados al tipo de cambio de referencia que fuera informado por el Banco Central para el día del vencimiento del plazo de liquidación. Así, en los casos en que el tipo de cambio correspondiente a la fecha de la efectiva liquidación sea mayor al tipo de cambio vigente del día del vencimiento del plazo de liquidación, corresponderá aplicar este último.
Asimismo, las divisas liquidadas al tipo de cambio de referencia deberán ser vendidas al Banco Central por la entidad interviniente el mismo día en que se hubiera realizado la liquidación y al tipo de cambio aplicado. En caso de tratarse de monedas distintas al dólar estadounidense, la entidad pertinente deberá realizar un arbitraje a dicha divisa en el MULC y luego liquidar los fondos.
Sin embargo, la norma aclara que este tipo de cambio diferencial no será aplicable cuando la causa del incumplimiento del plazo haya sido por falta de pago del importador siempre que: (i) las operaciones estén informadas como “incumplidas en gestión de cobro” en los términos de la Comunicación “A” 5274; y (ii) los fondos cobrados se liquiden dentro de los 5 días hábiles de...
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