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October 14, 2021

Uruguay extends COVID-19 tax relief measures for certain taxpayers to October 31, 2021

Law No. 19,989 extends to October 31, 2021, the corporate income tax and net wealth tax exemptions, originally enacted through Law No. 19,956.

On October 1, 2021, Uruguay enacted Law No. 19,989, which extends the exemptions for corporate income tax and net wealth tax advanced payments to October 31, 2021. The law will go into effect 10 days after its publication date in the Official Gazette (October 1, 2021). For details on the previous extension, see Tax Alert 2021-1426.

The exemptions were originally enacted as part of the COVID-19 relief measures in Law No. 19,956 (see Tax Alert 2021-1293). The exemptions applied to advanced payments of corporate income tax and net wealth tax accrued from January through June 2021.

Under Law No. 19,989, the exemptions will apply to corporate income tax and net wealth tax advanced payments accrued from July to October 2021.

The extension applies to the following taxpayers:

  1. The organization of parties and events
  2. The organization and holding of national and international congresses
  3. Travel agencies
  4. Ground transportation for groups and tourist excursions, taxi services and car rental services
  5. Cinemas, film distributors and theaters
  6. Accommodation and meals provided by hotels, hostels, motels, ranches and camping resorts, restaurants, canteens, coffee shops, bars, pubs and food trucks
  7. Artists and related non-advertising activities
  8. Rental, service and support of filming equipment, and provision of audiovisual services for non-advertising events generally
  9. Sports education, as well as the administration of other types of sports facilities and sports club activities


Contact Information
For additional information concerning this Alert, please contact:
EY Uruguay
   • Martha Roca (
   • María Inés Eibe (
   • Nadine Bruck (
Ernst & Young US, LLP, Latin American Business Center, New York
   • Lucas Moreno (
   • Ana Mingramm (
   • Pablo Wejcman (
   • Enrique Perez Grovas (