{"id":23371,"date":"2023-05-23T12:25:09","date_gmt":"2023-05-23T10:25:09","guid":{"rendered":"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/"},"modified":"2025-04-25T18:05:43","modified_gmt":"2025-04-25T16:05:43","slug":"foreign-income-considered-as-uruguayan-source-income-for-irae-purposes","status":"publish","type":"global-blog","link":"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/","title":{"rendered":"Foreign income considered as Uruguayan source income for IRAE purposes"},"content":{"rendered":"

In 2021, the European Union Code of Conduct for Business Taxation (COCG) requested Uruguay to commit to amending aspects identified as potentially harmful in our tax system, amendment effective January 1, 2023.<\/p>\n

To comply with said commitment, November 2022, Law 20,095 was approved means of which they were established regulatory changes regarding certain foreign income obtained by IRAE taxpayers that are part of a multinational group.<\/p>\n

The modifications will take effect for fiscal years beginning on or after January 1, 2023.<\/p>\n

Law seeks to consider certain income obtained abroad by a taxpayer who is a member of a multinational group as a Uruguayan source and, therefore, subject to IRAE. In other words, if the taxpayer is not part of a multinational group, it shall not be affected by the proposed changes.<\/p>\n

As established in its regulations, a multinational group comprises a set of two or more related entities that consolidate Financial Statements, resident in different jurisdictions, as well as the parent company and its permanent establishments.<\/p>\n

Victoria Guadalupe, Certified Accountant from Auren Uruguay<\/em><\/p>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

In 2021, the European Union Code of Conduct for Business Taxation (COCG) requested Uruguay to commit to amending aspects identified as potentially harmful in our tax system, amendment effective January 1, 2023.<\/p>\n","protected":false},"featured_media":13565,"template":"","meta":{"_acf_changed":false},"global-blog-category":[],"class_list":["post-23371","global-blog","type-global-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nForeign income considered as Uruguayan source income for IRAE purposes - Auren<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Foreign income considered as Uruguayan source income for IRAE purposes - Auren\" \/>\n<meta property=\"og:description\" content=\"In 2021, the European Union Code of Conduct for Business Taxation (COCG) requested Uruguay to commit to amending aspects identified as potentially harmful in our tax system, amendment effective January 1, 2023.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/\" \/>\n<meta property=\"og:site_name\" content=\"Auren\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-25T16:05:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/auren.com\/es\/wp-content\/uploads\/global\/2023\/05\/blog-inter-ruguay-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1632\" \/>\n\t<meta property=\"og:image:height\" content=\"1088\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@auren_spain\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/\",\"url\":\"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/\",\"name\":\"Foreign income considered as Uruguayan source income for IRAE purposes - Auren\",\"isPartOf\":{\"@id\":\"https:\/\/auren.com\/es\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/auren.com\/es\/wp-content\/uploads\/global\/2023\/05\/blog-inter-ruguay-2.jpg\",\"datePublished\":\"2023-05-23T10:25:09+00:00\",\"dateModified\":\"2025-04-25T16:05:43+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/#primaryimage\",\"url\":\"https:\/\/auren.com\/es\/wp-content\/uploads\/global\/2023\/05\/blog-inter-ruguay-2.jpg\",\"contentUrl\":\"https:\/\/auren.com\/es\/wp-content\/uploads\/global\/2023\/05\/blog-inter-ruguay-2.jpg\",\"width\":1632,\"height\":1088},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/auren.com\/es\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Foreign income considered as Uruguayan source income for IRAE purposes\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/auren.com\/es\/#website\",\"url\":\"https:\/\/auren.com\/es\/\",\"name\":\"Auren\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/auren.com\/es\/#organization\"},\"alternateName\":\"Auren\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/auren.com\/es\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/auren.com\/es\/#organization\",\"name\":\"Auren\",\"alternateName\":\"Auren\",\"url\":\"https:\/\/auren.com\/es\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/auren.com\/es\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/auren.com\/es\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png\",\"contentUrl\":\"https:\/\/auren.com\/es\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png\",\"width\":512,\"height\":512,\"caption\":\"Auren\"},\"image\":{\"@id\":\"https:\/\/auren.com\/es\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/auren_spain\",\"https:\/\/www.linkedin.com\/company\/aurenspainserviciosprofesionales\",\"https:\/\/www.youtube.com\/@AurenEsp\",\"https:\/\/www.instagram.com\/auren_spain\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Foreign income considered as Uruguayan source income for IRAE purposes - Auren","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/","og_locale":"es_ES","og_type":"article","og_title":"Foreign income considered as Uruguayan source income for IRAE purposes - Auren","og_description":"In 2021, the European Union Code of Conduct for Business Taxation (COCG) requested Uruguay to commit to amending aspects identified as potentially harmful in our tax system, amendment effective January 1, 2023.","og_url":"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/","og_site_name":"Auren","article_modified_time":"2025-04-25T16:05:43+00:00","og_image":[{"width":1632,"height":1088,"url":"https:\/\/auren.com\/es\/wp-content\/uploads\/global\/2023\/05\/blog-inter-ruguay-2.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@auren_spain","twitter_misc":{"Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/","url":"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/","name":"Foreign income considered as Uruguayan source income for IRAE purposes - Auren","isPartOf":{"@id":"https:\/\/auren.com\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/#primaryimage"},"image":{"@id":"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/#primaryimage"},"thumbnailUrl":"https:\/\/auren.com\/es\/wp-content\/uploads\/global\/2023\/05\/blog-inter-ruguay-2.jpg","datePublished":"2023-05-23T10:25:09+00:00","dateModified":"2025-04-25T16:05:43+00:00","breadcrumb":{"@id":"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/#primaryimage","url":"https:\/\/auren.com\/es\/wp-content\/uploads\/global\/2023\/05\/blog-inter-ruguay-2.jpg","contentUrl":"https:\/\/auren.com\/es\/wp-content\/uploads\/global\/2023\/05\/blog-inter-ruguay-2.jpg","width":1632,"height":1088},{"@type":"BreadcrumbList","@id":"https:\/\/auren.com\/es\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/auren.com\/es\/"},{"@type":"ListItem","position":2,"name":"Foreign income considered as Uruguayan source income for IRAE purposes"}]},{"@type":"WebSite","@id":"https:\/\/auren.com\/es\/#website","url":"https:\/\/auren.com\/es\/","name":"Auren","description":"","publisher":{"@id":"https:\/\/auren.com\/es\/#organization"},"alternateName":"Auren","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/auren.com\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/auren.com\/es\/#organization","name":"Auren","alternateName":"Auren","url":"https:\/\/auren.com\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/auren.com\/es\/#\/schema\/logo\/image\/","url":"https:\/\/auren.com\/es\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png","contentUrl":"https:\/\/auren.com\/es\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png","width":512,"height":512,"caption":"Auren"},"image":{"@id":"https:\/\/auren.com\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/auren_spain","https:\/\/www.linkedin.com\/company\/aurenspainserviciosprofesionales","https:\/\/www.youtube.com\/@AurenEsp","https:\/\/www.instagram.com\/auren_spain"]}]}},"_links":{"self":[{"href":"https:\/\/auren.com\/es\/wp-json\/wp\/v2\/global-blog\/23371","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/auren.com\/es\/wp-json\/wp\/v2\/global-blog"}],"about":[{"href":"https:\/\/auren.com\/es\/wp-json\/wp\/v2\/types\/global-blog"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/auren.com\/es\/wp-json\/wp\/v2\/media\/13565"}],"wp:attachment":[{"href":"https:\/\/auren.com\/es\/wp-json\/wp\/v2\/media?parent=23371"}],"wp:term":[{"taxonomy":"global-blog-category","embeddable":true,"href":"https:\/\/auren.com\/es\/wp-json\/wp\/v2\/global-blog-category?post=23371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}