{"id":25144,"date":"2026-10-07T15:20:58","date_gmt":"2026-10-07T15:20:58","guid":{"rendered":"https:\/\/globaltax.com.uy\/beneficial-ownership-uruguay\/"},"modified":"2026-10-07T15:38:22","modified_gmt":"2026-10-07T15:38:22","slug":"beneficial-ownership-uruguay","status":"publish","type":"post","link":"https:\/\/globaltax.com.uy\/en\/beneficial-ownership-uruguay\/","title":{"rendered":"Beneficial ownership in Uruguay: BCU register and obligations"},"content":{"rendered":"<div class=\"gt-keybox\">\n<p><strong>In short (updated 2026):<\/strong><\/p>\n<ul>\n<li>A <strong>beneficial owner<\/strong> in Uruguay is the individual who directly or indirectly holds at least <strong>15%<\/strong> of an entity&#8217;s capital or votes, or otherwise exercises ultimate control (Law 19.484, Article 22).<\/li>\n<li>Uruguayan companies, trusts and certain foreign entities with a Uruguayan nexus must <strong>declare it to the Central Bank (BCU)<\/strong> through an electronic sworn statement.<\/li>\n<li>Changes must be reported within <strong>45 days<\/strong>, or 90 if a non-resident is involved.<\/li>\n<li>Non-compliant entities <strong>cannot distribute profits<\/strong>, have their DGI certificate suspended and can be fined by the National Internal Audit Office.<\/li>\n<\/ul>\n<\/div>\n<div class=\"gt-toc\">\n<p>Contents<\/p>\n<ol>\n<li><a href=\"#what\">What a beneficial owner is<\/a><\/li>\n<li><a href=\"#who\">Who must declare<\/a><\/li>\n<li><a href=\"#exemptions\">Exemptions<\/a><\/li>\n<li><a href=\"#trusts\">Trusts and layered structures<\/a><\/li>\n<li><a href=\"#how\">How to file with the BCU<\/a><\/li>\n<li><a href=\"#deadlines\">Deadlines<\/a><\/li>\n<li><a href=\"#penalties\">Penalties<\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<\/ol>\n<\/div>\n<p>Since 2017 every Uruguayan company must know and declare who really stands behind it. The Central Bank&#8217;s beneficial ownership register is central to Uruguay&#8217;s tax transparency and one of the first things a bank or notary will ask for. This guide explains beneficial ownership in Uruguay: who must declare, how, the deadlines and what happens if you don&#8217;t. For the wider picture, see <a href=\"https:\/\/globaltax.com.uy\/en\/financial-regulation-in-uruguay\/\">financial regulation in Uruguay<\/a>.<\/p>\n<div class=\"gt-hub\">\n<p>Related guides<\/p>\n<ul>\n<li><a href=\"https:\/\/globaltax.com.uy\/en\/financial-regulation-in-uruguay\/\"><strong>Financial regulation in Uruguay<\/strong><span>Main guide: the BCU, laws and licences.<\/span><\/a><\/li>\n<li><a href=\"https:\/\/globaltax.com.uy\/en\/kyc-compliance-uruguay\/\"><strong>KYC and compliance<\/strong><span>How beneficial owners are identified.<\/span><\/a><\/li>\n<li><a href=\"https:\/\/globaltax.com.uy\/en\/anti-money-laundering-law-uruguay\/\"><strong>Anti-money laundering law<\/strong><span>Obliged entities.<\/span><\/a><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"what\">What is a beneficial owner?<\/h2>\n<p>Under Article 22 of Law 19.484, it is the <strong>individual<\/strong> who holds, directly or indirectly, at least <strong>15% of the capital or voting rights<\/strong> of an entity, or who otherwise exercises <strong>ultimate control<\/strong> over it. &#8220;Indirectly&#8221; means through a chain of companies: someone holding 50% of a foreign company that owns 40% of the Uruguayan one has an indirect 20% and is a beneficial owner. A company can never be the beneficial owner.<\/p>\n<h2 id=\"who\">Who must declare?<\/h2>\n<ul>\n<li><strong>Resident entities:<\/strong> corporations (SA), limited companies (SRL), SAS, trusts and other Uruguayan entities, whether or not they are active.<\/li>\n<li><strong>Non-resident entities<\/strong> with a Uruguayan nexus: a permanent establishment, effective management in Uruguay or assets in Uruguay above 2,500,000 UI.<\/li>\n<li><strong>Foreign funds and trusts<\/strong> managed by a Uruguayan resident.<\/li>\n<\/ul>\n<p>The filing covers both the <strong>registered holders<\/strong> and the <strong>beneficial owners<\/strong>: name, ID, country of residence, address and percentage held or form of control.<\/p>\n<h2 id=\"exemptions\">Exemptions<\/h2>\n<ul>\n<li>Companies listed on recognised stock exchanges.<\/li>\n<li>Regulated investment funds and trusts, under certain conditions.<\/li>\n<li>Partnerships whose partners are all individuals.<\/li>\n<li>Condominiums and other cases set out in the law.<\/li>\n<\/ul>\n<h2 id=\"trusts\">Trusts and layered structures<\/h2>\n<p>For trusts, the law requires identifying the individuals behind the <strong>settlor, the trustee and the beneficiary<\/strong>. Where any of them is a company, you must reach the individuals behind it. See <a href=\"https:\/\/globaltax.com.uy\/en\/trusts-in-uruguay\/\">trusts in Uruguay<\/a>. In multi-layer structures the whole chain is traced and indirect holdings added up; if nobody reaches 15%, the person exercising ultimate control is declared.<\/p>\n<h2 id=\"how\">How to file with the BCU<\/h2>\n<ol class=\"gt-steps\">\n<li><strong>Gather the ownership information<\/strong> up to the individuals.<\/li>\n<li><strong>Complete the sworn statement<\/strong> on the BCU&#8217;s electronic form, signed with an advanced electronic signature (Law 18.600). In practice a notary prepares and files it.<\/li>\n<li><strong>Keep the filing receipt<\/strong>: banks, notaries and the DGI will ask for it.<\/li>\n<li><strong>Update it<\/strong> whenever holders or beneficial owners change.<\/li>\n<\/ol>\n<p>The register is not public: it is used by the authorities, not third parties.<\/p>\n<h2 id=\"deadlines\">Deadlines<\/h2>\n<table>\n<thead>\n<tr>\n<th>Situation<\/th>\n<th>Deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Change of holders or beneficial owner, all residents<\/td>\n<td>45 days<\/td>\n<\/tr>\n<tr>\n<td>Change involving a non-resident<\/td>\n<td>90 days<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"penalties\">Penalties<\/h2>\n<ul>\n<li><strong>No profit distributions<\/strong> until the beneficial owner is identified (Article 33); if paid anyway, the fine can equal the amount distributed.<\/li>\n<li><strong>Suspension of the DGI tax-compliance certificate<\/strong> (Article 34).<\/li>\n<li><strong>Fines<\/strong> of up to 100 times the maximum fine in the Tax Code for failing to file or filing incorrectly, and up to 1,000 times for fraudulent concealment.<\/li>\n<li>Enforcement is by the <strong>National Internal Audit Office (AIN)<\/strong> (Article 28).<\/li>\n<\/ul>\n<p>Dormant companies must file too, and banks and notaries, as obliged entities under the <a href=\"https:\/\/globaltax.com.uy\/en\/anti-money-laundering-law-uruguay\/\">AML law<\/a>, check their KYC against the filing. See <a href=\"https:\/\/globaltax.com.uy\/en\/kyc-compliance-uruguay\/\">KYC and corporate compliance<\/a>.<\/p>\n<h2 id=\"faq\">FAQ<\/h2>\n<div class=\"gt-faq-list\">\n<details>\n<summary>What is the beneficial ownership threshold in Uruguay?<\/summary>\n<p>15% of capital or votes, direct or indirect, or ultimate control by other means.<\/p>\n<\/details>\n<details>\n<summary>Where is the beneficial owner declared?<\/summary>\n<p>With the Central Bank of Uruguay, through an electronic sworn statement.<\/p>\n<\/details>\n<details>\n<summary>How long do I have to report a change?<\/summary>\n<p>45 days, or 90 if a non-resident is involved.<\/p>\n<\/details>\n<details>\n<summary>Is Uruguay&#8217;s beneficial ownership register public?<\/summary>\n<p>No. It is available to the competent authorities.<\/p>\n<\/details>\n<\/div>\n<h2>Is your company&#8217;s filing up to date?<\/h2>\n<p>At GlobalTax we review the ownership chain, identify the beneficial owner, prepare the BCU filing and keep it updated when shareholders change, in English, Spanish or Portuguese. See <a href=\"https:\/\/globaltax.com.uy\/en\/compliance-and-governance\/\">compliance and governance<\/a> or <a href=\"https:\/\/globaltax.com.uy\/en\/contact\/\">contact us<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Who is a beneficial owner in Uruguay (15%), which entities must file with the Central Bank, how, the 45 and 90-day deadlines and penalties.<\/p>\n","protected":false},"author":14,"featured_media":25147,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[286],"tags":[],"class_list":["post-25144","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-management-of-procedures-in-uruguay"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Beneficial ownership in Uruguay: Central Bank filing (2026)<\/title>\n<meta name=\"description\" content=\"Who is 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