Uruguay has published Resolution No. 1.517/2026 of 29 June 2026, which provides detailed rules for the collection of tax on foreign income derived by individuals in Uruguay from 1 January 2026. As provided by the budget law, Law No. 20.446 of 16 December 2025, provisions for the taxation of returns from movable capital (dividends and interest) received from foreign companies were strengthened (certain loopholes closed, including shell company use), and new rules were introduced for the taxa…