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July 1, 2021
Uruguay expands COVID-19 tax relief measures
The law expands the list of activities that qualify for the COVID-19 tax relief measures and establishes tax exemptions.
On 22 June 2021, Uruguay enacted Law 19,956 to amend the COVID-19 tax relief measures initially introduced in Law No. 19,942 of 2021.
According to the law, the Government intends to provide additional support to taxpayers that are facing financial hardships caused by the COVID-19 pandemic. Benefits under the law include:
The law authorizes the Uruguayan Executive Power to develop the criteria for determining which taxpayers will qualify for the benefits.
The law was published in the Official Gazette on 22 June 2021.
For additional information with respect to this Alert, please contact the following:
EY Uruguay, Montevideo
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young Abogados, Latin America Business Center, Madrid
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific