Welcome to Uruguay, where obtaining tax residency is a straightforward process that opens the door to a dynamic and diverse economy. This guide will take you through each step necessary to establish your tax residency as a digital nomad, expat, or location-independent worker.
Step 1: Entry into Uruguay
To begin the process, you must enter Uruguay legally. Ensure your passport is valid and check if you need a visa for entry, depending on your nationality. Once in Uruguay, you can stay on a tourist visa while you complete the necessary procedures to obtain tax residency.
Step 2: Proof of Physical Presence
You must demonstrate physical presence in Uruguay for at least 183 days within a calendar year. This can be evidenced through immigration records and other official documents such as rental agreements, utility bills, or hotel stays.
Step 3: Establishing a Permanent Home
You need to establish a permanent home in Uruguay. This can be done by purchasing or renting a property. Ensure you have a legal contract and all necessary documentation to prove your residence.
Step 4: Economic Interests
Show that you have economic interests in Uruguay. This can be demonstrated through employment, business activities, or investments within the country. Documentation such as employment contracts, business registrations, or investment statements will be required.
Step 5: Application Submission
Submit your application for tax residency to the Dirección General Impositiva (DGI). Ensure all your documents are in order, including proof of physical presence, permanent home, and economic interests. The DGI will review your application and may request additional information.
Step 6: Approval and Certification
Once your application is approved, you will receive a tax residency certificate from the DGI. This certificate is essential for your tax records and confirms your status as a tax resident of Uruguay.
Legal References
- Ley N° 18.083, Artículo 6
- Decreto N° 148/007, Artículo 5
- Ley N° 19.535, Artículo 52
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