Esheria Regulatory Atlas

Tax law in Uruguay

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

1,385 matching statutes

• Uruguay

  Decreto 22/2013 - FIJACION DE LA TASA DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES. ENERO 2013

  1 provisions

  The decree sets a 2% tax refund rate for exports under tariff position 2933.39.99.00.

  Decree law Open & Chat

• Uruguay

  Decreto 298/2006 - REGIMEN DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES

  1 provisions

  The decree sets a 2.75% export tax refund rate for registered exports of tariff item 6406.10.00.11 from the decree’s effective date.

  Decree law Open & Chat

• Uruguay

  Decreto 90/1973 - PRORROGA DE FRANQUICIAS ADUANERAS PARA LA IMPORTACION DE MAQUINARIA AGRICOLA Y REPUESTOS DESTINADOS A LA INDUSTRIA ARROCERA

  1 provisions

  This provision extends by 90 days the validity of certain customs, exchange, and consular franchise decrees for imports of agricultural machinery and parts, and broadens tax exemptions to include capital goods for the rice industry.

  Decree law Open & Chat

• Uruguay

  Decreto 61/1976 - FIJACION DEL MINIMO NO IMPONIBLE

  1 provisions

  Sets the non-taxable minimum for the wealth tax at N$50,000 for 1975, and doubles that amount for the family unit.

  Decree law Open & Chat

• Uruguay

  Decreto 98/1973 - REGLAMENTACION DE LA LEY 14.100

  1 provisions

  This section reglamenta the tax rules for contracts and the formal requirements for drafting the contracts covered by the law.

  Decree law Open & Chat

• Uruguay

  Decreto 114/1980 - IMPUESTO A LAS ACTIVIDADES AGROPECUARIAS

  1 provisions

  This decree says it applies from the 1 October 1978 to 30 September 1979 tax year.

  Decree law Open & Chat

• Uruguay

  Decreto 116/2006 - FIJACION DE LA TASA DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES

  1 provisions

  This decree sets a 1.75% tax refund rate for exports under tariff item 8419.90.90.00, for exports registered from the decree’s effective date.

  Decree law Open & Chat

• Uruguay

  Decreto 373/2007 - FIJACION DE LA TASA DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES

  1 provisions

  This provision sets a 2% tax refund rate for exports of table wine registered from the decree’s effective date.

  Decree law Open & Chat

• Uruguay

  Decreto 61/1970 - EXONERACION DE IMPUESTOS. COMISION HONORARIA DEL PLAN AGROPECUARIO

  1 provisions

  The Comisión Honoraria del Plan Agropecuario is exempted from taxes on vehicle imports when the imports are made under an Agricultural Sector Loan arranged before the specified decree took effect.

  Decree law Open & Chat

• Uruguay

  Decreto 163/2010 - FIJACION DE LAS TASAS DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES

  1 provisions

  This provision sets a 2% export tax rebate rate for exports of tariff item 4010.12.00.00.

  Decree law Open & Chat

• Uruguay

  Decreto 133/2008 - FIJACION DE LA TASA DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES

  1 provisions

  A 2% tax refund rate is set for exports under NCM item 4104.41.30.90 shipped from the decree’s effective date.

  Decree law Open & Chat

• Uruguay

  Decreto 1/2004 - REGIMEN DE DRAW BACK - MODIFICACION DEL REGIMEN DE VENTA A TURISTAS. DEPOSITOS FISCALES UNICOS DE ZONAS FRONTERIZAS

  1 provisions

  The decree assigns customs and tax authorities two tasks within 15 days: update the authorized-company register and set up controls for real-time monitoring, without changing customs checks or tax collection.

  Decree law Open & Chat

• Uruguay

  Decreto 14/2008 - PROMOCION INDUSTRIAL. INFRAESTRUCTURA LOCATIVA DEL ESTADO. TORRE EJECUTIVA

  1 provisions

  The decree promotes Legader S.A.’s Torre Ejecutiva project and grants tax benefits, including a VAT credit and several tax exemptions.

  Decree law Open & Chat

• Uruguay

  Decreto 104/2017 - REGLAMENTACION DEL ART. 173 DE LA LEY 19.438, RELATIVO A LAS FACILIDADES DE PAGO DE DETERMINADOS IMPUESTOS

  1 provisions

  Regulates who can access a tax payment-facility regime, what debts are covered, and the deadline to request it from the tax authority.

  Decree law Open & Chat

• Uruguay

  Decreto 330/1984 - AUTORIZACION A LAS ADMINISTRACIONES MUNICIPALES PARA LA APLICACION DE LOS COEFICIENTES DE ACTUALIZACION DEL VALOR REAL DE LOS INMUEBLES RURALES A LOS EFECTOS DE LA LIQUIDACION DE LA CONTRIBUCION INMOBILIARIA RURAL

  1 provisions

  This provision authorizes municipal administrations to apply valuation update coefficients for rural property tax calculations for 1984, and in some cases for urban, suburban, and similar departmental taxes.

  Decree law Open & Chat

• Uruguay

  Decreto 29/1965 - TRIBUTOS. IMPUESTOS. REGLAMENTACION

  1 provisions

  This section regulates Law No. 13,319 on taxes related to personal income, super profits, capital companies, and financial activities.

  Decree law Open & Chat

• Uruguay

  Decreto 215/2001 - REGIMEN DE DEVOLUCION DE TRIBUTOS. EXPORTACIONES

  1 provisions

  The decree sets export tax refund rates for listed N.C.M. items.

  Decree law Open & Chat

• Uruguay

  Decreto 375/2007 - FIJACION DE LA TASA DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES

  1 provisions

  A 2% tax refund rate is set for exports under NCM item 2104.10.11.00, for registrations from the decree’s effective date.

  Decree law Open & Chat

• Uruguay

  Decreto 141/2004 - IMPUESTO ESPECIFICO INTERNO. CIGARRILLOS IMPORTADOS

  1 provisions

  This section updates the wording of the internal excise tax decree for cigarettes and orders publication and communication.

  Decree law Open & Chat

• Uruguay

  Decreto 234/2005 - FIJACION DE TASAS DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES

  1 provisions

  This decree sets export tax refund rates for three listed tariff items.

  Decree law Open & Chat