{"id":4328,"date":"2021-06-25T14:42:11","date_gmt":"2021-06-25T18:42:11","guid":{"rendered":"http:\/\/embassyofuruguay.us\/?page_id=4328"},"modified":"2021-06-25T14:46:52","modified_gmt":"2021-06-25T18:46:52","slug":"tax-residency","status":"publish","type":"page","link":"https:\/\/embassyofuruguay.us\/sanfrancisco\/index.php\/tax-residency\/","title":{"rendered":"Tax Residency"},"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;\">Tax Residency<\/h2><\/div><div class=\"fusion-text fusion-text-1\"><p><b>In order to be able to obtain tax residence, you must meet the following requirements:<\/b><\/p>\n<ol>\n<li>Have a physical presence in Uruguay for more than 183 days; and<\/li>\n<li>To have in Uruguay the main nucleus or base of activities or their economic or vital interests.<\/li>\n<\/ol>\n<p>Uruguayan legislation provides that it is understood that a person in Uruguay has the main nucleus or base of their activities, when they generate in the country incomes of greater volume then in any other country.<\/p>\n<p>For its part, the taxpayer is presumed to have their vital interests in the country, when their spouse or underage children who depend on him reside in Uruguay.<\/p>\n<p>Lastly, the Uruguayan system considers that there is a \u201cbase of economic interests\u201d and that therefore tax residence is established, without the need for other causes to be met, when some of the following investments are made in the country:<\/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>Investment in real estate with a value of more than IU 3,5 million and a physical residence in the country of 60 days at least; or<\/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>Investment in companies worth more than 15 million IU (provided they generate at least 15 new jobs) or in companies with projects promoted by 45 million IU.<\/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>This procedure is done before the General Tax Directorate (Direcci\u00f3n General Impositiva (DGI)). For more information, <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 noreferrer\">visit their website here<\/a> or, you can address your concerns via email at  <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 !important;margin-left : 1.92%;}@media only screen and (max-width:1200px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;}.fusion-builder-column-2 > .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-2{ padding-top : 1px;margin-top : 0px;padding-right : 0px;padding-bottom : 3px;margin-bottom : 0px;padding-left : 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-4328","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>Tax Residency &#8226; 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