{"id":22069,"date":"2026-03-13T12:26:19","date_gmt":"2026-03-13T12:26:19","guid":{"rendered":"https:\/\/globaltax.com.uy\/beneficios-da-exportacao-de-software\/"},"modified":"2026-03-13T12:26:19","modified_gmt":"2026-03-13T12:26:19","slug":"beneficios-da-exportacao-de-software","status":"publish","type":"post","link":"https:\/\/globaltax.com.uy\/pt-br\/beneficios-da-exportacao-de-software\/","title":{"rendered":"Benef\u00edcios da exporta\u00e7\u00e3o de software"},"content":{"rendered":"<p>A renda derivada da atividade de produ\u00e7\u00e3o de software e servi\u00e7os relacionados \u00e9 isenta do IRAE, desde que os seguintes requisitos sejam atendidos:<\/p>\n<p>1. Os ativos resultantes das atividades de pesquisa e desenvolvimento nessas \u00e1reas s\u00e3o cobertos por regulamentos de prote\u00e7\u00e3o e registro de propriedade intelectual.<\/p>\n<p>2. Os servi\u00e7os s\u00e3o, pelo menos parcialmente, executados no pa\u00eds. Se o servi\u00e7o for parcialmente prestado no pa\u00eds, a isen\u00e7\u00e3o ser\u00e1 determinada pela aplica\u00e7\u00e3o de uma propor\u00e7\u00e3o de custos e despesas diretos incorridos no pa\u00eds ou no exterior para a presta\u00e7\u00e3o desses servi\u00e7os. O numerador deve considerar despesas e custos diretos incorridos pelo desenvolvedor e servi\u00e7os com partes n\u00e3o relacionadas (residentes ou n\u00e3o residentes), ou com partes relacionadas residentes mais 30%, enquanto o denominador deve considerar o total de despesas e custos diretos para desenvolver cada ativo e despesas e custos para a concess\u00e3o de uso ou aquisi\u00e7\u00e3o de direitos de propriedade intelectual, bem como servi\u00e7os contratados com partes relacionadas n\u00e3o residentes.<\/p>\n<p style=\"text-align: center;\"><a class=\"maxbutton-1 maxbutton maxbutton-contacto\" target=\"_blank\" rel=\"nofollow noopener\" href=\"https:\/\/wa.link\/7nkfn8\"><span class='mb-text'>Cont\u00e1ctanos para m\u00e1s informaci\u00f3n<\/span><\/a><\/p>\n<p>3. A renda proveniente de atividades realizadas em territ\u00f3rio nacional deve ser isenta em sua totalidade. Para esses fins, considera-se que o sujeito passivo exerce suas atividades no territ\u00f3rio nacional quando o montante dos custos e despesas diretos incorridos no pa\u00eds para a presta\u00e7\u00e3o desses servi\u00e7os exceder 50% do montante do total dos custos e despesas diretos incorridos no ano para a presta\u00e7\u00e3o desses servi\u00e7os e que os recursos humanos s\u00e3o empregados em tempo integral, de forma proporcional aos servi\u00e7os prestados (qualificados e adequadamente remunerados). Regulamentos: T\u00edtulo 4 do T.O. 1996, Decreto n\u00ba 150\/007.<\/p>\n<p style=\"text-align: center;\"><a class=\"maxbutton-1 maxbutton maxbutton-contacto\" target=\"_blank\" rel=\"nofollow noopener\" href=\"https:\/\/wa.link\/7nkfn8\"><span class='mb-text'>Cont\u00e1ctanos para m\u00e1s informaci\u00f3n<\/span><\/a><\/p>\n<p>Links \u00fateis:<\/p>\n<ul>\n<li><a href=\"https:\/\/globaltax.com.uy\/\">Migrando para o Uruguai<\/a><\/li>\n<li><a href=\"\/?page_id=17865\">Gerenciamento de formalidades no Uruguai<\/a><\/li>\n<li><a href=\"\/?page_id=17947\">Investir no Uruguai<\/a><\/li>\n<li><a href=\"\/?page_id=17994\">Realoca\u00e7\u00e3o de pessoal no Uruguai<\/a><\/li>\n<li><a href=\"\/?page_id=17931\">Cria\u00e7\u00e3o de empresas no Uruguai<\/a><\/li>\n<li><a href=\"\/?p=17963\">Obten\u00e7\u00e3o de resid\u00eancia legal no Uruguai<\/a><\/li>\n<li><a href=\"\/?p=17968\">Obten\u00e7\u00e3o de resid\u00eancia fiscal no Uruguai<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A renda derivada da atividade de produ\u00e7\u00e3o de software e servi\u00e7os relacionados \u00e9 isenta do IRAE, desde que os seguintes requisitos sejam atendidos: 1. Os ativos resultantes das atividades de pesquisa e desenvolvimento nessas \u00e1reas s\u00e3o cobertos por regulamentos de prote\u00e7\u00e3o e registro de propriedade intelectual. 2. Os servi\u00e7os s\u00e3o, pelo menos parcialmente, executados no [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":21388,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[294],"tags":[288],"class_list":["post-22069","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-empresa-no-uruguai","tag-empresa-no-uruguai"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Benef\u00edcios da exporta\u00e7\u00e3o de software - Global Tax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/globaltax.com.uy\/pt-br\/beneficios-da-exportacao-de-software\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Benef\u00edcios da exporta\u00e7\u00e3o de software - Global Tax\" \/>\n<meta property=\"og:description\" content=\"A renda derivada da atividade de produ\u00e7\u00e3o de software e servi\u00e7os relacionados \u00e9 isenta do IRAE, desde que os seguintes requisitos sejam atendidos: 1. Os ativos resultantes das atividades de pesquisa e desenvolvimento nessas \u00e1reas s\u00e3o cobertos por regulamentos de prote\u00e7\u00e3o e registro de propriedade intelectual. 2. 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