Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

June 7, 2022

Uruguay extends deadline for nonresident individuals to submit affidavit to withholding agents to prove nonresident status

Nonresident individuals may no longer send a scanned image of their affidavit proving their nonresident status to withholding agents. To be exempt from withholding, they must submit the original affidavit to the withholding agents no later than 31 October 2022.

In Resolution No. 655/022, Uruguay's Tax Authority (DGI) extended from 6 April 2022 to 31 October 2022 the due date for individuals to submit to withholding agents their original affidavit proving their nonresident status.

During the health emergency imposed as a result of COVID-19, the DGI allowed nonresident individuals to submit a scanned image of the affidavit to withholding agents. On 5 April 2022, the Uruguayan Government declared that health emergency was over, so nonresident individuals must submit the original affidavit to withholding agents.

The resolution was published in the Official Gazette on 20 May 2022 and is effective as of that date.


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


The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2023, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct