Uruguay’s Government enacts law for accountability for 2021

Local contact

EY Global

4 Nov 2022
Subject Tax Alert
Categories Corporate Tax
Jurisdictions Uruguay
  • Uruguay’s Parliament approved the national accountability bill for 2021. The proposed tax measures would be effective from 1 January 2023.

On 20 October 2022, the Uruguayan Parliament approved law 20,075, which introduces certain changes to the tax regulations. In general terms, the changes proposed in the bill presented on 30 June 2022 were sustained (see EY Global Tax Alert, Uruguay’s Executive Power presents accountability bill for 2021 to Parliament, dated 18 July 2022 for details).

In addition, the comprehensive list of institutions included as beneficiaries for the Corporate Income Tax special donations regime has been updated.

The Law was published by the Official Gazette on 3 November 2022 and will be effective as of 1 January 2023. Its publication can be accessed here (pdf).


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

EY Uruguay, Montevideo
  • Martha Roca
  • María Inés Eibe
  • Lucía Giagnacovo
  • Piero de los Santos
Ernst & Young LLP (United States), Latin American Business Center, New York
  • Lucas Moreno
  • Ana Mingramm
  • Pablo Wejcman
  • Enrique Perez Grovas
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.