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Dirección General Impositiva (Uruguay)

Applies the rule

Uruguay's tax authority. Publishes a guide to the grounds for tax residency with worked examples, and the procedure for obtaining a residency certificate.

The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.

www.gub.uy/direccion-general-impositiva

Cannot be cited for

The guide explains the grounds without reproducing the statutory text, so the underlying Título 7 of the Texto Ordenado has not been read directly. Its investment thresholds are expressed in Unidades Indexadas, which revalue without any page changing, so the peso equivalent silently ages.

Re-check every

180 days

Publication rhythm

Guides carry their own publication date - the residency grounds page reads 20/10/2025. The grounds themselves sit in the Texto Ordenado and move with tax legislation; the investment thresholds are in Unidades Indexadas and so revalue without the text changing at all.

Re-check triggers

a tax reform bill passes · the page's own publication date advances · a new DGI consulta on the residency grounds

Pages we hold

We keep the text of each page as we read it, and every quotation on this site is checked against that stored text. A page held more than once moved while we were watching.

Facts resting on this publisher · 2