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 261/1964 - TRIBUTOS. IMPUESTO A LAS BEBIDAS ALCOHOLICAS. PAGO

  1 provisions

  The payment deadline for the Alcoholic Beverages Tax is extended by 60 days.

  Decree law Open & Chat

• Uruguay

  Decreto 381/1973 - EXONERACION TRIBUTARIA. IMPORTACIONES. TABACO

  1 provisions

  This provision ratifies a decree that exempts imported machinery for tobacco cultivation from taxes.

  Decree law Open & Chat

• Uruguay

  Decreto 207/1971 - TRIBUTOS. IMPUESTO A LA RENTA DE LAS PERSONAS FISICAS. MINIMOS NO IMPONIBLES

  1 provisions

  This provision sets the minimum non-taxable amount for the personal income tax for 1970.

  Decree law Open & Chat

• Uruguay

  Decreto 179/1972 - COMISION DE REFORMA TRIBUTARIA

  1 provisions

  A Commission on Tax Reform is created and its members are designated.

  Decree law Open & Chat

• Uruguay

  Decreto 11/1967 - TRIBUTO UNIFICADO. MODIFICACION

  1 provisions

  This provision replaces article 12 of Decree No. 185/966, which concerns the liquidation and payment of the unified tax.

  Decree law Open & Chat

• Uruguay

  Decreto 145/1971 - FIJACION DE IMPUESTO. LIQUIDACION

  1 provisions

  This provision establishes the real value of immovable property for calculating certain taxes.

  Decree law Open & Chat

• Uruguay

  Decreto 218/1972 - EXONERACION TRIBUTARIA. IMPORTACIONES

  1 provisions

  The exemption from customs duties, additional charges, and other taxes on the importation of various goods is extended until a certain date.

  Decree law Open & Chat

• Uruguay

  Decreto 85/1967 - COMISION DEL PAPEL. EXONERACION TRIBUTARIA. PAPEL CON LINEAS DE AGUA

  1 provisions

  The tax-benefited paper must be characterized by watermarks.

  Decree law Open & Chat

• Uruguay

  Decreto 87/1968 - REGLAMENTACION DEL IMPUESTO AL PATRIMONIO

  1 provisions

  This provision states that Law No. 13.637 of 21 December 1967 is regulated as to the Wealth Tax.

  Decree law Open & Chat

• Uruguay

  Decreto 166/1968 - FIJACION DE IMPUESTOS. PESAS Y MEDIDAS

  1 provisions

  This section sets the payment method for the verification and contrast tax.

  Decree law Open & Chat

• Uruguay

  Decreto 395/1973 - IMPORTACIONES. EXONERACION TRIBUTARIA. SOYP

  1 provisions

  SOYP is exempt from import taxes for imports made under contracts authorized by the Executive Branch.

  Decree law Open & Chat

• Uruguay

  Decreto 178/1964 - TRIBUTOS. ADEUDOS FISCALES

  1 provisions

  For fiscal debt documents covered by Law No. 13.241, the stamp-tax provisions of Laws Nos. 12.804 and 13.032 do not apply.

  Decree law Open & Chat

• Uruguay

  Decreto 172/1977 - REGLAMENTACION DE LAS EXONERACIONES ESTABLECIDAS EN LOS ARTS. 85 Y 86 DEL TITULO 33 DEL TEXTO ORDENADO DE LA DGI 1976

  1 provisions

  This decree says the tax exemptions in articles 85 and 86 apply to the covered goods and their import or acquisition, but not to taxes under Title 21.

  Decree law Open & Chat

• Uruguay

  Decreto 347/2012 - DECLARACION DE INTERES NACIONAL. PROYECTO DE INVERSION. ACTIVIDAD DESARROLLADA POR EL FIDEICOMISO FINANCIERO BICENTENARIO

  1 provisions

  The decree promotes the activity of the Fideicomiso Financiero Bicentenario and exempts the promoted activities from wealth tax and income tax on economic activities.

  Decree law Open & Chat

• Uruguay

  Decreto 25/2025 - FIJACION DE LA FRANQUICIA ADICIONAL, ESTABLECIDA EN EL ART. 14 DE LA DECISION DEL CONSEJO DEL MERCADO COMUN DEL MERCOSUR, EN EL MARCO DEL DECRETO 139/014

  1 provisions

  This decree sets an additional tax-free allowance at U$S 500 and says travelers’ allowance is personal, non-transferable, and limited to one use per month.

  Decision Open & Chat

• Uruguay

  Decreto 262/1976 - DESAFECTACION TRANSITORIA DE INCORPORACION DE FUNCIONARIOS DE LA DIRECCION GENERAL IMPOSITIVA A LOS REGISTROS DE AUTOMOTORES DE CAPITAL E INTERIOR

  1 provisions

  The decree ends the temporary assignment of certain tax authority employees to vehicle registry offices as of 1 June 1976, and they must return to their original offices. The tax authority may assign new destinations for service reasons.

  Decree law Open & Chat

• Uruguay

  Decreto 38/1968 - TRIBUTOS. LICENCIAS ALCOHOLICAS

  1 provisions

  Alcohol licenses are treated as an annual tax collected by the tax office.

  Decree law Open & Chat

• Uruguay

  Decreto 90/1993 - IMPUESTO ESPECIFICO INTERNO. FREE SHOPS

  1 provisions

  This provision sets specific tax rates for several goods under the internal excise tax and says the decree takes effect on 1 March 1993.

  Decree law Open & Chat

• Uruguay

  Decreto 36/2023 - MODIFICACION DEL INCISO CUARTO DEL ART. 6° DEL DECRETO 281/007, RELATIVO A LA REGLAMENTACION DEL IRAE E IRNR

  1 provisions

  This decree amends article 6(4) of Decree 281/007 and refers to tax exemption and special tax treatment rules for media companies.

  Decree law Open & Chat

• Uruguay

  Decreto 52/1973 - TRIBUTOS. IMPUESTOS INTERNOS A ARTICULOS DE PERFUMERIA Y TOCADOR

  1 provisions

  This provision regulates internal taxes on perfumery and toilet articles under Law No. 14.100, articles 107 and 108.

  Decree law Open & Chat