Uruguayan Tax Office informs 31 January deadline to communicate compliance with 'Tax Holiday' regime requirements

04 January 2024|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation|Uruguay

Individuals who opted for the "tax holiday" regime must inform the Tax Authorities no later than 31 January 2024 that the conditions for fiscal year 2023 have been fulfilled.

According to the Resolution No. 898/021, taxpayers who have opted to extend the Tax Holiday regime (see EY Global Tax Alert, Uruguay modifies "tax holiday" regime, dated 11 February 2021), must inform the Tax Authorities by 31 January 2024 that the conditions for fiscal year 2023 have been fulfilled.

For these purposes,…

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