Who must pay the IRAE (Income Tax on Economic Activities)?

• Public Limited Companies (SA).

• Limited Liability Companies (LLCs).

• Permanent Establishment of a non-resident.

• De facto or civil partnerships that combine capital and labor.

• Sole proprietorships that combine capital and labor.

• Personal Services, such as professional services, that choose to pay this tax.

• Personal Services, such as professional services, are obligatorily required to pay this tax.

• Those who have agricultural activity (those who sell primary goods in their natural state).

Who must pay personal income tax?

Personal income tax is payable by individuals residing in Uruguay who earn pure capital income and/or pure employment income from Uruguayan sources.

They are pure capital income:

-> Increases in assets (Disposal of things) <-

-> Income from capital assets (Interest and Dividends or Profits received) <-

-> Real estate capital income (Real estate leases) <-

They are pure income from work:

-> Remuneration within the employment relationship <-

-> Billing outside the employment relationship <-

Who should pay the IRNR (Non-Resident Income Tax)?

The IRNR is payable by individuals or legal entities that are not residents of Uruguay, who earn income from Uruguayan sources, and who have not established a Permanent Establishment.

Who must pay the IP PF/NF (Individual and/or Family Wealth Tax)?

The IP tax must be paid by all those individuals (residents or not) who, as of December 31 of each year, have assets in Uruguayan territory greater than the Non-Taxable Minimum established by the government.

Who should pay VAT (Value Added Tax)?

VAT must be paid by all those people (residents or not) who:

-> Provide services in national territory <-

-> Sell goods in national territory <-

-> Import goods from abroad <-

There are several exemptions and special treatments for various transactions.
It all depends on each particular case.

Who should pay the IMESI (Specific Internal Tax)?

The IMESI must be paid by all importers and/or manufacturers for the first sale of:

-> Alcoholic beverages <-
-> Non-alcoholic beverages <-

-> Vehicles <-
-> Cosmetics <-
-> Among others <-