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Exoneración de Impuesto de Primaria Rural para pequeños productores

18 Apr 20241 min read

Contents

Se recuerda que están exonerados del pago del Impuesto Primaria Rural aquellos propietarios de padrones rurales que exploten, a cualquier título, padrones que en su conjunto no excedan las 300 hectáreas Coneat 100. Esta exoneración estará condicionada a que se presente la declaración jurada correspondiente antes del próximo 29 de abril.

Presentación de la declaración jurada

El formulario que se debe presentar es el 3980 detallando por cada padrón: departamento, calidad del titular, hectáreas, índice Coneat y valor de catastro.

Para el caso de aquellos contribuyentes que en el 2023 presentaron la declaración jurada, DGI precarga el formulario tomando como base los datos cargados en 2023, actualizados a 2024 y realiza en forma automática el cálculo del impuesto. Esta herramienta puede ser utilizada sólo en aquellos casos en que la situación del presente año se mantenga incambiada respecto del año anterior. En tal caso, se puede confirmar la declaración jurada y queda presentada directo desde la web.

Los propietarios que posean menos de 200 hectáreas índice Coneat 100 y hayan obtenido exoneración de contribucion inmobiliaria rural gestionada en la Intendencia departamental correspondiente, quedan eximidos de presentar la declaración jurada ante DGI y del pago del impuesto.

Aquellos contribuyentes que posean todos sus padrones rurales con un valor catastral individual menor al mínimo establecido $ 257.397, quedarán eximidos de la presentación de declaración jurada y pago de impuesto.

Pago

En caso de que la mencionada exoneración no sea de aplicación, las tasas a aplicar varían según el valor catastral de cada padrón de acuerdo con el siguiente detalle:

A continuación, detallamos el calendario de vencimientos para el pago del impuesto publicado por DGI.

Autores: Marcelo García Pintos / Lucía Nidegger

Exoneración de Impuesto de Primaria Rural para pequeños productores

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