{"id":1052,"date":"2026-02-09T15:52:00","date_gmt":"2026-02-09T18:52:00","guid":{"rendered":"https:\/\/uytax.com.uy\/?p=1052"},"modified":"2026-10-23T09:41:51","modified_gmt":"2026-10-23T12:41:51","slug":"declaracion-jurada-fonasa-2026","status":"publish","type":"post","link":"https:\/\/uytax.com.uy\/en\/declaracion-jurada-fonasa-2026\/","title":{"rendered":"Declaraci\u00f3n Jurada FONASA 2026"},"content":{"rendered":"<p class=\"wp-block-paragraph\">El Banco de Previsi\u00f3n Social, mediante su <a href=\"https:\/\/www.bps.gub.uy\/bps\/file\/23867\/1\/2026---comunicado-7---servicios-personales---vencimientos-declaracion-jurada.pdf\"><strong>Comunicado 7\/2026<\/strong><\/a>, ha dado inicio formal a la campa\u00f1a de Declaraci\u00f3n Jurada Anual de FONASA por el ejercicio 2025. Para el ecosistema de servicios personales fuera de la relaci\u00f3n de dependencia, esto marca el inicio del proceso de presentaci\u00f3n de las declaraciones juradas para el a\u00f1o fiscal 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00bfQui\u00e9nes deben declarar y en qu\u00e9 condiciones?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La obligaci\u00f3n alcanza a todos los titulares de servicios personales con actividad en 2025, incluyendo <strong>profesionales (CJPPU)<\/strong>, <strong>escribanos (Caja Notarial)<\/strong> e <strong>independientes BPS<\/strong>. Un detalle que suele generar confusi\u00f3n: si tu empresa estuvo activa pero no facturaste ni un peso, <strong>debes presentarla igual<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Incluso si perdiste la cobertura m\u00e9dica por no llegar al m\u00ednimo de facturaci\u00f3n (30 BPC en el ejercicio anterior). En caso de fallecimiento del titular, son los herederos quienes deben regularizar las declaraciones omisas mediante una nota informativa ante el organismo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Aspectos t\u00e9cnicos y el c\u00e1lculo del Tope Anual<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para liquidar el impuesto de forma correcta deber recordar que:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cuota Promedio Equivalente (CPE)<\/strong> vigentes durante 2025 asciende a $4.737 y $ 4.828 para los meses de enero a junio y julio a diciembre respectivamente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tope Anual:<\/strong> Surge de la suma del CPE mensual por cada beneficiario (titular, hijos, c\u00f3nyuge o concubino a cargo), incrementada en un <strong>25%<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Monto Imponible:<\/strong> Si tributas IRPF, se aplica el <strong>70%<\/strong> sobre lo facturado sin IVA. Si has optado por IRAE tendr\u00e1s que considerar tu al\u00edcuota, o la franja de IRAE ficto que corresponda.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Aportes de otras fuentes:<\/strong> En la declaraci\u00f3n se deben considerar los aportes FONASA provenientes de otras actividades o pasividades para alcanzar el Tope Anual sin excederse<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Calendario y Consecuencias del Incumplimiento<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El plazo m\u00e1ximo para realizar la declaraci\u00f3n sin multas se determina seg\u00fan el \u00faltimo d\u00edgito del n\u00famero de empresa:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\"><strong>D\u00edgitos 0, 1 y 2:<\/strong> Hasta el <strong>16\/04\/2026<\/strong>.<\/li>\n\n\n\n<li class=\"\"><strong>D\u00edgitos 3, 4 y 5:<\/strong> Hasta el <strong>23\/04\/2026<\/strong>.<\/li>\n\n\n\n<li class=\"\"><strong>D\u00edgitos 6, 7, 8 y 9:<\/strong> Hasta el <strong>30\/04\/2026<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La presentaci\u00f3n fuera de plazo genera una multa autom\u00e1tica de <strong>1 UR<\/strong>. Adem\u00e1s, tener declaraciones pendientes de ejercicios anteriores impedir\u00e1 procesar la actual.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Requisitos para operar<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El tr\u00e1mite es <strong>100% digital<\/strong>. Es indispensable contar con <strong>Usuario Personal BPS<\/strong> y haber constituido el <strong>Domicilio Electr\u00f3nico<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Llevar este aporte de forma correcta garantiza que pagues \u00fanicamente hasta la concurrencia al impuesto y te evitas tener que esperar hasta setiembre del a\u00f1o siguiente para recuperar el dinero pago en exceso.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00a1No dejes tu gesti\u00f3n para \u00faltimo momento! Cont\u00e1ctanos para asegurar que tu liquidaci\u00f3n sea exacta y no pagar de m\u00e1s durante este 2026.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Comenz\u00f3 la declaraci\u00f3n jurada anual de FONASA por 2025. Qui\u00e9nes deben presentarla (aunque no hayan facturado), c\u00f3mo se calcula el tope anual y qu\u00e9 plazos hay.<\/p>","protected":false},"author":2,"featured_media":1064,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_monsterinsights_skip_tracking":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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