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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Uruguay: Admissible and inadmissible taxes

Admissible for unilateral relief

Tax on income from industry and commerce (impuesto a las rentas de la industria y comercio)(from 1983 only where the tax is levied on the basis that the taxpayer is a person domiciled in Uruguay).

Inadmissible

Property tax (contribución inmobiliaria).

Tax on income of insurance companies (impuesto a los ingresos de las compañías de seguros).

Tax on net worth (impuesto al patrimonio).

Withholding tax on fees for consultancy services.

Tax on income from industry and commerce (impuesto a las rentas de la industria y comercio) (but also see admissible tax above).