We are immersed in an increasingly global world, which not
only allows us to have access to goods and services generated anywhere in the world, but also
choose the place from which to interact with the rest of the it, and, in particular, in which country we want to pay
In this respect, Uruguayan tax law considers as a tax
resident the individual who meets any of the following conditions:
Regarding legal persons and other entities, Uruguayan law
considers these are tax residents in the place they have been constituted.
However, legal persons from abroad and other entities not
incorporated in accordance with Uruguayan law, which establishes their address
in the country, will be considered residents from the completion of the formal procedures
for the change of address.
In addition, legal persons and other entities
incorporated in accordance with Uruguayan laws shall be deemed to no longer be
an Uruguayan tax resident, where they have no address in the country and have
completed all legal and regulatory procedures for the change of address abroad.
Raúl Giacomini from Auren Uruguay