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June 6, 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 October 31, 2022.

In Resolution No. 655/022, Uruguay's tax authority (DGI) extended from April 6, 2022 to October 31, 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 April 5, 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 May 20, 2022 and is effective as of that date.


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