Installation in Free Trade Zone

We provide advice on the development and evaluation of the business model, as well as the promotion of the investment project before the Free Zones Directorate.

The services provided include notarial certifications, change of address to the Free Zone, new Declaration of shareholders and communication to the Central Bank of Uruguay (BCU).

Tax Benefits of the Free Zone

Users of free zones are exempt from all national taxes, created or to be created, even those for which specific exemption is required by law, with respect to the activities carried out there. They are exempt, among others, from the following taxes:

Special social security contributions (for Uruguayan personnel) and pecuniary benefits established in favor of non-state social security public law persons will not be included in the above tax exemptions. Nor will dividends or profits credited or paid; to natural or legal persons domiciled abroad be included, when they are taxed in the country of domicile of the holder and there is a tax credit there for the tax paid in the Republic.

Goods, services, merchandise and raw materials, regardless of their origin, introduced or removed from the free zones will be exempt from all taxes.

The State, under liability for damages, assures the user, during the term of their contract, the tax exemptions, benefits and rights granted to them.

Other Benefits

There is a special regime for the incorporation of public limited companies that use free zones, more beneficial than the common regime.

For the purposes of applying the rates of the National Port Administration, the entry or exit of goods and their transfer to or from free zones will be considered international transit and the entry or exit may be charged but only once.

The monopolies of the services of the industrial and commercial domain of the State will not govern in the free zones.
Freedom in the entry and exit of currencies, securities and precious metals.

The requirements established or that could be established regarding the mandatory integration of national components to the goods that are manufactured there, as well as any other requirement that conditions or could condition the entry or exit of goods in free zones, will not apply to the activities carried out in free zones. free zone except those related to its control.

For products manufactured in the free zone, certificates of origin will be issued. The preferential treatments granted to Uruguayan exports by other countries in relation to certain products and in limited volumes or values, will be used with preference by the export industries of said products already installed in the non-free zone.