Uruguay tax residency day rules

More than 183 days during the calendar year is one route. Sporadic absences can count, subject to proof of foreign fiscal residence.

Count every day of actual presence, irrespective of arrival/exit time. Exclude transit between foreign countries. Include absences of no more than 30 consecutive days unless foreign tax residence is certified. Such certification removes sporadic absences, but does not override more than 183 actual-presence days.

Alternatives include close-family vital interests, larger gross income than in any other single country (with the exclusive pure-capital-income exception), or qualifying investment. Investment routes include property over UI 15 million; a promoted company project over UI 45 million; property acquired from 1 July 2020 over UI 3.5 million plus at least 60 actual-presence days each year; or qualifying company investment from that date over UI 15 million plus at least 15 new full-time jobs. Foreign-residence evidence, year-end ownership and valuation conditions apply.