{"id":3029,"date":"2021-05-21T16:21:36","date_gmt":"2021-05-21T16:21:36","guid":{"rendered":"http:\/\/embassyofuruguay.us\/?page_id=3029"},"modified":"2021-06-01T16:47:37","modified_gmt":"2021-06-01T16:47:37","slug":"residencia-fiscal","status":"publish","type":"page","link":"https:\/\/embassyofuruguay.us\/sanfrancisco\/index.php\/es\/residencia-fiscal\/","title":{"rendered":"Residencia Fiscal"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e8ebef;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_2_3 2_3 fusion-flex-column fusion-flex-align-self-center\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><style type=\"text\/css\">@media only screen and (max-width:1200px) {.fusion-title.fusion-title-1{margin-top:10px!important; margin-right:0px!important;margin-bottom:20px!important;margin-left:0px!important;}}@media only screen and (max-width:640px) {.fusion-title.fusion-title-1{margin-top:10px!important; margin-right:0px!important;margin-bottom:20px!important; margin-left:0px!important;}}<\/style><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"margin-top:10px;margin-right:0px;margin-bottom:20px;margin-left:0px;\"><h2 class=\"title-heading-left\" style=\"margin:0;\">Residencia Fiscal<\/h2><\/div><div class=\"fusion-text fusion-text-1\"><p><strong>Para poder constituir residencia fiscal debe cumplir con los siguientes requisitos:<\/strong><\/p>\n<ol>\n<li>Tener presencia f\u00edsica por m\u00e1s de 183 d\u00edas en territorio nacional; y<\/li>\n<li>Tener en territorio nacional el n\u00facleo principal o la base de actividades o de sus\u00a0intereses econ\u00f3micos o vitales.<\/li>\n<\/ol>\n<p>La normativa uruguaya dispone que se entiende que una persona tiene en Uruguay el n\u00facleo principal o base de sus actividades, cuando genera en el pa\u00eds rentas de mayor volumen que en cualquier otro pa\u00eds.<\/p>\n<p>Por su parte, se presume que el contribuyente tiene sus intereses vitales en el pa\u00eds, cuando reside en Uruguay su c\u00f3nyuge o hijos menores de edad que dependen de \u00e9l.<\/p>\n<p>Por \u00faltimo, el sistema uruguayo considera que existe &#8220;base de intereses econ\u00f3micos&#8221; y que por tanto se configura residencia fiscal, sin necesidad de que se cumplan las otras causales, cuando se realizan en el pa\u00eds algunas de las siguientes inversiones:<\/p>\n<\/div><ul class=\"fusion-checklist fusion-checklist-1\" style=\"font-size:18px;line-height:30.6px;\"><li class=\"fusion-li-item\"><span style=\"height:30.6px;width:30.6px;margin-right:12.6px;\" class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon icon-accountant-check\" style=\"color:#1a9eff;\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\" style=\"margin-left:43.2px;\">\n<p>Inversi\u00f3n en inmuebles por un valor superior a 3,5 millones de UI y se tiene presencia f\u00edsica de al menos 60 d\u00edas en el pa\u00eds; o<\/p>\n<\/div><\/li><li class=\"fusion-li-item\"><span style=\"height:30.6px;width:30.6px;margin-right:12.6px;\" class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon icon-accountant-check\" style=\"color:#1a9eff;\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\" style=\"margin-left:43.2px;\">\n<p>Inversi\u00f3n en empresas por valor superior a 15 millones de UI (siempre que generen al menos 15 nuevos puestos de trabajo) o en empresas con proyectos promovidos por 45 millones de UI.<\/p>\n<\/div><\/li><\/ul><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:66.666666666667% !important;margin-top : 20px;margin-bottom : 20px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 2.88%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 2.88%;}@media only screen and (max-width:1200px) {.fusion-body .fusion-builder-column-0{width:66.666666666667% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 2.88%;margin-left : 2.88%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_3 1_3 fusion-flex-column fusion-flex-align-self-flex-start\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div ><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\" style=\"border-radius:12px;\"><img decoding=\"async\" width=\"600\" height=\"980\" title=\"residencia_fiscal3\" src=\"https:\/\/embassyofuruguay.us\/sanfrancisco\/wp-content\/uploads\/2021\/05\/residencia_fiscal3.jpg\" data-orig-src=\"http:\/\/embassyofuruguay.us\/wp-content\/uploads\/2021\/05\/residencia_fiscal3.jpg\" class=\"lazyload img-responsive wp-image-3039\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27600%27%20height%3D%27980%27%20viewBox%3D%270%200%20600%20980%27%3E%3Crect%20width%3D%27600%27%20height%3D%27980%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/embassyofuruguay.us\/sanfrancisco\/wp-content\/uploads\/2021\/05\/residencia_fiscal3-200x327.jpg 200w, https:\/\/embassyofuruguay.us\/sanfrancisco\/wp-content\/uploads\/2021\/05\/residencia_fiscal3-400x653.jpg 400w, https:\/\/embassyofuruguay.us\/sanfrancisco\/wp-content\/uploads\/2021\/05\/residencia_fiscal3.jpg 600w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;margin-top : 20px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 5.76%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 5.76%;}@media only screen and (max-width:1200px) {.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 5.76%;margin-left : 5.76%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 1px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e8ebef;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-center\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-2\"><h4>Este tr\u00e1mite se realiza ante la Direcci\u00f3n General Impositiva (DGI).\u00a0 Por informaci\u00f3n adicional <a href=\"https:\/\/www.dgi.gub.uy\/wdgi\/page?2,personas,dgi--ampliacion--personas2017,O,es,0,PAG;CONC;1250;1;D;como-se-obtiene-el-certificado-de-residencia-fiscal-en-el-pais-y-que-se-requiere-a-los-efectos-de-su-tramitacion;14;PAG;\" target=\"_blank\" rel=\"noopener\"><strong>Consulte Aqu\u00ed<\/strong><\/a>\u00a0\u00a0o remita un correo electr\u00f3nico a\u00a0<strong><a href=\"mailto:crf@dgi.gub.uy\">crf@dgi.gub.uy<\/a><\/strong><\/h4>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:25px;margin-bottom:25px;width:100%;\"><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:100% !important;margin-top : 20px;margin-bottom : 20px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;padding-left : 0px 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0px;}<\/style><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"footnotes":""},"class_list":["post-3029","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Residencia Fiscal &#8226; Consulado de Uruguay en San Francisco<\/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:\/\/embassyofuruguay.us\/sanfrancisco\/index.php\/es\/residencia-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Residencia Fiscal &#8226; Consulado de Uruguay en San Francisco\" \/>\n<meta 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