COMAP: stronger investment incentives for SMEs
Uruguay’s updated regime provides additional corporate income tax relief and longer utilisation periods for qualifying micro, small and certain medium-sized companies.
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Perspectives for
better decisions.
Selected analysis of tax, accounting, finance, regulation and business developments in Uruguay.
Uruguay regulates virtual asset service providers
Central Bank Circular No. 2507 introduces authorisation, customer protection, AML and technology requirements for virtual asset service providers.
Read article ↗2025 Budget Accountability Bill: key proposed tax changes
The bill submitted to Parliament includes proposals affecting irrigation projects, housing cooperatives, transport, property transfer tax and dairy exports.
Read article ↗Annual IRPF and IASS tax returns for fiscal year 2025
Who must file, available deductions and credits, refunds and the main deadlines for Uruguay’s 2025 annual IRPF and IASS returns.
Read article ↗Large-scale development projects: new filing criteria
COMAP defined criteria for local-industry incentives, sustainable construction and common areas in large real-estate developments.
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