{"id":10156,"date":"2022-01-20T11:51:00","date_gmt":"2022-01-20T10:51:00","guid":{"rendered":"https:\/\/auren.com\/uy\/blog\/residencia-fiscal-en-uruguay\/"},"modified":"2022-01-20T11:51:00","modified_gmt":"2022-01-20T10:51:00","slug":"residencia-fiscal-en-uruguay","status":"publish","type":"blog","link":"https:\/\/auren.com\/uy\/blog\/residencia-fiscal-en-uruguay\/","title":{"rendered":"RESIDENCIA FISCAL EN URUGUAY"},"content":{"rendered":"<p class=\"has-text-align-right\">Actualizado el 27\/10\/2022<\/p>\n<p class=\"has-text-align-justify has-medium-font-size\"><strong>REQUISITOS<\/strong><\/p>\n<p>1) Que la persona permanezca <strong>m\u00e1s de 183 d\u00edas durante el a\u00f1o civil<\/strong>, en territorio uruguayo.<\/p>\n<ul>\n<li>Ausencias \u201cespor\u00e1dicas\u201d no se computan, siempre que sean eventuales.<\/li>\n<\/ul>\n<p>2) Que radique en Uruguay el n\u00facleo principal se sus <strong>intereses vitales<\/strong>: se presume se configura si residen c\u00f3nyuge y\/o hijos menores de edad.<\/p>\n<p>3) <strong>N\u00facleo principal<\/strong> de actividades en Uruguay: se verifica cuando las rentas generadas en el pa\u00eds son mayores a las del resto del mundo.<\/p>\n<p>4) Que radique en Uruguay sus <strong>intereses econ\u00f3micos<\/strong>: salvo que se acredite la residencia fiscal en otro pa\u00eds, se presume que se configura si posee en Uruguay una inversi\u00f3n:<\/p>\n<\/p>\n<ul>\n<li>en bienes <strong>inmuebles<\/strong> por un valor superior a USD 2.000.000 (<strong>15:000.000 de Unidades Indexadas<\/strong>). El importe que var\u00eda a\u00f1o a a\u00f1o en funci\u00f3n de la evoluci\u00f3n de la UI y del tipo de cambio del d\u00f3lar americano.<\/li>\n<li>en bienes<strong> inmuebles <\/strong>por un valor superior a USD 470.000 (<strong>3.500.000 de Unidades Indexadas<\/strong>), que se realicen <strong>a partir del 1\u00b0\/7\/2020<\/strong>, y se verifique una permanencia en territorio uruguayo por un m\u00ednimo de <strong>60 d\u00edas durante el a\u00f1o civil<\/strong>.<\/li>\n<li>en empresas que cuenten con <strong>proyectos de inversi\u00f3n<\/strong> aprobados por <strong>USD 6.000.000<\/strong> (45.000.000 de Unidades Indexadas).<\/li>\n<li><strong>empresas<\/strong> por un valor superior a <strong>USD 2.000.000<\/strong> (15.000.000 UI de Unidades Indexadas), realizadas a partir del 1\/7\/2020, y generen al menos <strong>15 nuevos puestos de trabajo<\/strong> directos en relaci\u00f3n de dependencia a tiempo completo, durante el a\u00f1o civil.<\/li>\n<\/ul>\n<p class=\"has-text-align-justify has-medium-font-size\"><strong>TAX HOLIDAY:<\/strong><\/p>\n<p class=\"has-text-align-justify\">Como forma de incentivar a los extranjeros a residir en Uruguay, se prev\u00e9 un r\u00e9gimen beneficioso sobre las <strong>rentas pasivas de capital<\/strong> que obtengan del exterior, las cuales se encuentran gravadas por el r\u00e9gimen general por el IRPF (no IRNR), a la tasa del <strong>12%<\/strong>.<\/p>\n<p class=\"has-text-align-justify\">A estos efectos se prev\u00e9 que quienes adquirieron la residencia fiscal <strong>a partir del ejercicio 2020<\/strong><br \/>puedan optar entre:<\/p>\n<ul>\n<li>Tributar el <strong>IRNR<\/strong> por el ejercicio en que se obtuvo la residencia fiscal y durante los 10 ejercicios siguientes (10 + 1). Esto significa<strong> 0% de IRPF<\/strong> por <strong>11 ejercicios<\/strong>, y posteriormente el IRPF a la tasa del 12%, <strong>\u00f3<\/strong><\/li>\n<li>Tributar el IRPF a la tasa del <strong>7%<\/strong> sin l\u00edmite temporal.<\/li>\n<\/ul>\n<p class=\"has-text-align-justify\">Para los residentes fiscales anteriores, los cuales pod\u00edan optar por IRNR por <strong>6 ejercicios<\/strong>, se prev\u00e9 la posibilidad de <strong>extenderlo a diez a\u00f1os<\/strong> siempre que:<\/p>\n<ul>\n<li>realicen una <strong>inversi\u00f3n en bienes inmuebles a partir del 22\/1\/2021<\/strong> por un valor superior a <strong>3.500.000 UI<\/strong> (aproximadamente USD 470.000) <strong>y<\/strong><\/li>\n<li>registren en el pa\u00eds una presencia efectiva durante el a\u00f1o civil de <strong>60 d\u00edas<\/strong> calendario.<\/li>\n<\/ul>\n<p class=\"has-text-align-justify\">A efectos del c\u00f3mputo de los ejercicios fiscales se deducir\u00e1n aquellos ejercicios por los cuales ya<br \/>se ejerci\u00f3 la primera opci\u00f3n.<\/p>\n<p class=\"has-text-align-justify has-huge-font-size\"><strong>RESIDENCIA LEGAL EN URUGUAY<\/strong><\/p>\n<p class=\"has-medium-font-size\"><strong>REQUISITOS<\/strong><\/p>\n<ul>\n<li>Presentaci\u00f3n de documentos<\/li>\n<li>Solicitar turno en oficina de Migraciones o Ministerio de Relaciones Exteriores seg\u00fan corresponda<\/li>\n<li>Tr\u00e1mite presencial por parte del interesado (no gestores).<\/li>\n<li>\u00bfD\u00f3nde se realiza?\n<ul>\n<li>Residencia Legal:\n<ul>\n<li>Consulados uruguayos en el exterior, \u00f3<\/li>\n<li>Montevideo: Oficinas de Migraciones<\/li>\n<\/ul>\n<\/li>\n<li>Residencia permanente para nacionales del Mercosur:\n<ul>\n<li>Consulados uruguayos en el exterior, \u00f3<\/li>\n<li>Montevideo: Ministerio de Relaciones Exteriores<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div class=\"wp-block-file\"><object class=\"wp-block-file__embed\" data=\"https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2022\/12\/2022_12_13-AUREN-Living-in-Uruguay-Residencia-Legal-y-Fiscal-1.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incrustado de Incrustado de Residencia Legal y Fiscal - M\u00e1s Informaci\u00f3n..\"><\/object><a id=\"wp-block-file--media-7d5c8e4b-6d94-40c6-92ce-93fc3c50b671\" href=\"https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2022\/12\/2022_12_13-AUREN-Living-in-Uruguay-Residencia-Legal-y-Fiscal-1.pdf\">Residencia Legal y Fiscal &#8211; M\u00e1s Informaci\u00f3n<\/a><a href=\"https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2022\/12\/2022_12_13-AUREN-Living-in-Uruguay-Residencia-Legal-y-Fiscal-1.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-7d5c8e4b-6d94-40c6-92ce-93fc3c50b671\">Descarga<\/a><\/div>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Actualizado el 27\/10\/2022 REQUISITOS 1) Que la persona permanezca m\u00e1s de 183 d\u00edas durante el a\u00f1o civil, en territorio uruguayo. Ausencias \u201cespor\u00e1dicas\u201d no se computan, siempre que sean eventuales. 2) [&hellip;]<\/p>\n","protected":false},"featured_media":10159,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10156","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>RESIDENCIA FISCAL EN URUGUAY - Auren Uruguay<\/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\/uy\/blog\/residencia-fiscal-en-uruguay\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RESIDENCIA FISCAL EN URUGUAY - Auren Uruguay\" \/>\n<meta property=\"og:description\" content=\"Actualizado el 27\/10\/2022 REQUISITOS 1) Que la persona permanezca m\u00e1s de 183 d\u00edas durante el a\u00f1o civil, en territorio uruguayo. 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