{"id":956,"date":"2025-11-18T16:36:35","date_gmt":"2025-11-18T19:36:35","guid":{"rendered":"https:\/\/uytax.com.uy\/?p=956"},"modified":"2026-10-23T10:37:21","modified_gmt":"2026-10-23T13:37:21","slug":"drawback-un-concepto-que-ya-tiene-casi-dos-decadas-pero-que-recien-aduanas-lo-esta-reactivando","status":"publish","type":"post","link":"https:\/\/uytax.com.uy\/en\/drawback-un-concepto-que-ya-tiene-casi-dos-decadas-pero-que-recien-aduanas-lo-esta-reactivando\/","title":{"rendered":"DRAWBACK un concepto que ya tiene casi dos d\u00e9cadas pero que reci\u00e9n aduanas lo est\u00e1 reactivando.."},"content":{"rendered":"<p id=\"ember53\" class=\"wp-block-paragraph\">Para los que estamos en el d\u00eda a d\u00eda del comercio exterior, la palabra &#8220;Drawback&#8221; no es nueva. <em>\u00bfViste esa herramienta legal que siempre estuvo ah\u00ed, en los papeles, pero que en la pr\u00e1ctica nadie usaba?<\/em><\/p>\n\n\n\n<p id=\"ember54\" class=\"wp-block-paragraph\">Para ser claros, el r\u00e9gimen fue creado por la <strong>Ley 18.184 en 2007<\/strong> y reglamentado por el <strong>Decreto 505\/2009<\/strong>. Pero durante 16 a\u00f1os, fue &#8220;letra muerta&#8221;. La complejidad del procedimiento, la falta de una &#8220;bajada a tierra&#8221; operativa y la burocracia lo hac\u00edan inviable. En un pa\u00eds como el nuestro es imposible usar una herramienta que est\u00e1 parcialmente reglamentada.<\/p>\n\n\n\n<p id=\"ember55\" class=\"wp-block-paragraph\">La novedad es la <a href=\"https:\/\/www.aduanas.gub.uy\/innovaportal\/file\/28013\/1\/rg-35-25-proc-drawback-firmada.pdf\"><strong>Resoluci\u00f3n General 35\/2025<\/strong><\/a> de la Direcci\u00f3n Nacional de Aduanas que fue publicada el pasado 12 de noviembre en el sitio del MEF. Esta no es un ajuste m\u00e1s; es el &#8220;manual de implementaci\u00f3n&#8221; que faltaba, el <em>go-live<\/em> que el sector exportador (impulsado por gremiales como la UEU) ven\u00eda pidiendo.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p id=\"ember56\" class=\"wp-block-paragraph\"><strong>El fin de la locura de los inventarios y seguros<\/strong><\/p>\n\n\n\n<p id=\"ember57\" class=\"wp-block-paragraph\">Hasta ahora, el exportador industrial viv\u00eda atado a la <strong>Admisi\u00f3n Temporaria (AT)<\/strong>. Un r\u00e9gimen espectacular para el flujo de caja, no hay dudas: los insumos entran sin pagar tributos, con lo cual la empresa no &#8220;financia&#8221; al Estado.<\/p>\n\n\n\n<p id=\"ember58\" class=\"wp-block-paragraph\">Pero\u2026 \u00a1no todo lo que reluce es oro! Existen costos ocultos y una rigidez operativa alt\u00edsima. La AT exige al exportador mantener un alto control de inventarios, separado del stock cuyo destino es el mercado local. Requiere constituir garant\u00edas, seguros, y a todo eso se le suma el hecho de que vives pendiente de los plazos de Aduana. Cualquier error puede salir muy caro.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p id=\"ember59\" class=\"wp-block-paragraph\"><strong>El Drawback es priorizar la Log\u00edstica sobre las Finanzas<\/strong><\/p>\n\n\n\n<p id=\"ember60\" class=\"wp-block-paragraph\">El Drawback, ya en escena, es una herramienta que ofrece una <strong>flexibilidad operativa <\/strong>inexistente hasta ahora.<\/p>\n\n\n\n<p id=\"ember61\" class=\"wp-block-paragraph\">Su l\u00f3gica es opuesta a la AT:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li class=\"\">Importas el insumo (ej. resina pl\u00e1stica).<\/li>\n\n\n\n<li class=\"\">Lo nacionalizas, es decir pagas todos los tributos (TGA, IVA, etc.).<\/li>\n\n\n\n<li class=\"\">Lo mandas a tu dep\u00f3sito (sin controles adicionales).<\/li>\n\n\n\n<li class=\"\">Produces y luego despu\u00e9s defines si ese producto terminado va para el mercado local o se exporta (aqu\u00ed est\u00e1 la ventaja)<\/li>\n\n\n\n<li class=\"\">Si se exporta, <em>despu\u00e9s<\/em> tramitas la devoluci\u00f3n de la proporci\u00f3n de los tributos que pagaste en el paso 2.<\/li>\n<\/ol>\n\n\n\n<p id=\"ember63\" class=\"wp-block-paragraph\">Obviamente, nada es gratis. El costo de esta flexibilidad es <strong>financiero<\/strong>. La empresa debe pagar los tributos <em>\u201cde frente\u201d<\/em>. La clave del \u00e9xito del r\u00e9gimen (y de tu decisi\u00f3n) depender\u00e1 de la agilidad de Aduanas y de la DGI para procesar esa devoluci\u00f3n (que ser\u00e1 v\u00eda Certificados de Cr\u00e9dito).<\/p>\n\n\n\n<p id=\"ember64\" class=\"wp-block-paragraph\">Si el recupero tarda 90 d\u00edas, ese es tu costo financiero.<\/p>\n\n\n\n<p id=\"ember65\" class=\"wp-block-paragraph\">Esto es un alivio inmenso para las <strong>PYMES<\/strong> (que a menudo no tienen la espalda administrativa para gestionar la complejidad de la AT) y para las industrias de <strong>producci\u00f3n mixta<\/strong>.<\/p>\n\n\n\n<p id=\"ember66\" class=\"wp-block-paragraph\"><strong>\u00a1\u00a1La decisi\u00f3n ahora es del importador!!<\/strong><\/p>\n\n\n\n<p id=\"ember67\" class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>La RG 35\/2025 de Aduanas reactiva el drawback, creado en 2007 y nunca aplicado. Qu\u00e9 cambia frente a la admisi\u00f3n temporaria y qu\u00e9 debe evaluar el exportador industrial.<\/p>","protected":false},"author":2,"featured_media":958,"comment_status":"closed","ping_status":"open","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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"nfd_image_url":"","nfd_onboarding_generated":"","footnotes":"","jetpack_post_was_ever_published":false},"categories":[24],"tags":[26,30,31,29,28],"class_list":["post-956","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pymes","tag-drawback","tag-logistica","tag-pymes","tag-supplychain","tag-uruguay"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/uytax.com.uy\/wp-content\/uploads\/2026\/01\/1763417586038.png?fit=771%2C434&ssl=1","_links":{"self":[{"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/posts\/956","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/comments?post=956"}],"version-history":[{"count":1,"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/posts\/956\/revisions"}],"predecessor-version":[{"id":1147,"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/posts\/956\/revisions\/1147"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/media\/958"}],"wp:attachment":[{"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/media?parent=956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/categories?post=956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/tags?post=956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}