Uruguay Tax Residence Certificate: How to Get It from the DGI

Foreign banks, your home country’s tax authority or a company paying you from abroad may ask you to prove that you are a Uruguayan tax resident. The document for that is the DGI tax residence certificate. This guide explains what it is, which documents are required for each residency test, when you can request it and how to apply online. If you are not sure you qualify, start with Uruguay tax residency.

What is the Uruguay tax residence certificate for?

• Applying a double tax treaty so the other country withholds less or nothing.
• Ending tax residency in your home country or proving to its tax authority that you are taxed in Uruguay. See changing your tax residency.
• Self-certification with banks and brokers, which ask for your tax residency under CRS.
• Supporting the tax holiday and other benefits that depend on residency.

It is different from the Immigration Office certificate, which proves legal residency and travel history. See Uruguay residence certificate.

General requirements

• Form 5202.
• ID of the signatory and, for a representative, a power of attorney or notarial certificate.
• Electronic address (DOMEL) registered with the DGI.
• Supporting documents for your residency test.
• Fee: none.

Documents by residency test

Test	What to submit
More than 183 days	Arrival certificate (travel history) from the National Immigration Office
Main base of activities	If you only have a Uruguayan salary or pension, nothing else. Otherwise, an accountant’s certificate of total income by country and type, plus your statement
Real estate over UI 15,000,000	Notarial certificate with price, date and form of acquisition, property registration numbers and confirmation it was still yours at 31 December
Real estate over UI 3,500,000 + 60 days	The same notarial certificate plus the Immigration arrival certificate
Business investment	Investment promotion resolution and financial statements, or Labour Ministry and social security payroll records for the 15-jobs route
Spouse and minor children in Uruguay	Their tax residence certificates, or evidence of family life in Uruguay (health coverage, school, lease, utilities, bank statements), certificates issued within 60 days and the arrival certificate

Investment thresholds and their USD equivalents are in tax residency by investment.

When can you request it?

• 183 days and vital interests: any time once the test is met.
• Investment and main base of activities: only after the year ends, as both are assessed at 31 December.
• Period: for individuals, always the full calendar year; for the current year, up to its end at most.

How to request it, step by step

1. Register your electronic address with the DGI.
2. Gather the documents for your residency test.
3. Log in to DGI online services with a verified intermediate-level gub.uy account (or other digital ID), complete form 5202 and upload the documents. In-person filing is also possible by appointment at Fernández Crespo 1534, 8th floor, Montevideo.
4. Track the file under Online Services, Administrative Files.
5. Receive the certificate, digitally signed, at your electronic address.

Tax residence certificate for companies

A company is a Uruguayan tax resident if it is incorporated under Uruguayan law and domiciled in Uruguay. Up-to-date tax registry (RUT) data on representatives and addresses is enough; otherwise a notarial certification is required. Companies can get a certificate for a period shorter than a full year.

Using the certificate abroad

The certificate is an electronic document with a digital signature. Foreign authorities may require an apostille, and Uruguay issues electronic apostilles. See apostille and legalization. If a foreign authority uses its own residency form, check in advance whether it accepts the DGI certificate.

FAQ

Need your tax residence certificate?

At GlobalTax we review your residency test, prepare the notarial and accounting certificates and obtain the DGI certificate, including the apostille for use abroad, in English, Spanish or Portuguese. Contact us.