Legal residence and fiscal residence are two entirely different concepts.

The legal residence is granted by the National Bureau of Migration, or the Ministry of Foreign Affairs in the case of nationals from Mercosur, and the fiscal residence is granted by the Internal Revenue Office, establishing your submission to the Uruguayan tax regulations as fiscal resident.

In order to obtain a Certificate of Fiscal Residence, the interested party must prove his/her fiscal residence in the country for the period for which the certificate is requested.These proceedings must be carried out each year at the end of the calendar year.

Nevertheless, not being a fiscal resident somewhere else is also important; so you must take into account your country’s tax rules to avoid being classified as fiscal resident.

The requirements of the Internal Revenue Office for the purposes of applying for a Certificate of Fiscal Residence are described here inbelow.

In the case of Individuals who wish to apply for a Certificate of Fiscal Residence, such residence may be evidenced in accordance with one of the following criteria:

I) Permanence in the Uruguayan territory for over 183 days during a calendar year.

Any absences from the Uruguayan territory will be deemed sporadic, provided they do not exceed a term of thirty calendar days. However, as per a decision from the Contentious-Administrative Court dated 2019, it was understood that such rule cannot be construed literally and said absences must be “short, occasional and temporary,” that is, “sporadic.” The criterion of staying for more than 183 days cannot encompass those cases where permanence is the exception and where absences cannot be deemed sporadic.


II) Establishment of main business or principal place of business in the national territory.

It shall be deemed that a person is establishing his or her main business or principal place of business in the national territory when income generated in the country exceeds income generated in any other country; such income must not exclusively stem from capital gains.


III) Establishment of economic interests in the national territory.

In order to evidence that your economic interests are in the country, you may: prove that you currently own real estate for a value of USD 2,210,000 in the country or otherwise you must purchase real estate for an approximate value of USD 515,000 and physically stay in the country for 60 days.

The purchase of real estate must be made under your own name 

To be eligible to obtain a fiscal residence certificate any year, you must own the real estate as at December 31 of such year.


IV) Establishment of the center of vital interests in the national territory.

It may be proven through any documentation deemed relevant, such as a health insurance certificate, sports club membership certificate, among others. If you have no children, the sole presence of the spouse shall suffice.


We provide the following services:

  • analyzing whether you meet any of the abovementioned criteria (the applicable criteria may change each year);
  • submitting your application and monitoring the proceedings with the Internal Revenue Office;
  • obtaining the certificate of fiscal residence on an annual basis.



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