Uruguay Tax Agency Issues Resolution to Suspend IRPF Withholdings, Advances for Foreign-Sourced Capital Gains

The Uruguayan General Directorate of Taxation Feb. 5 issued Resolution No. 543/026, to suspend individual income tax (IRPF) withholdings and advance payments related to foreign-sourced capital gains income and income from increases in foreign assets accrued in January 2026. The resolution took effect the same date. [Uruguay, General Directorate of Taxation, 02/05/26]

Reference:
View Resolution No. 543/026. View Index.