Uruguay extends deadline for submitting large economic projects to Application Council to 31 December 2023

Local contact

EY Global

7 Jun 2022
Subject Tax Alert
Categories Corporate Tax
Jurisdictions Uruguay

The Uruguayan Ministry of Economy and Finance (Ministerio de Economía y Finanzas, MEF) issued Decree No. 155/022, extending the deadline from 31 December 2022 to 31 December 2023 for submitting projects (e.g., construction and “large-economic” projects) to the Application Council (COMAP). The decree also extended from 30 April 2025 to 30 September 2026 the period to make the investments under the promotional regime regulated by Decree No. 138/020.

The decree was published in the Official Gazette on 17 May 2022 and is effective as of that date.


For additional information with respect to this Alert, please contact the following:

EY Uruguay, Montevideo
  • Martha Roca
  • María Inés Eibe
Ernst & Young LLP (United States), Latin American Business Center, New York
  • Lucas Moreno
  • Ana Mingramm
  • Pablo Wejcman
  • Enrique Perez Grovas
Ernst & Young Abogados, Latin America Business Center, Madrid
  • Jaime Vargas
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
  • Lourdes Libreros
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
  • Raul Moreno, Tokyo
  • Luis Coronado, Singapore

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.