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