{"id":24975,"date":"2026-10-07T12:43:37","date_gmt":"2026-10-07T12:43:37","guid":{"rendered":"https:\/\/globaltax.com.uy\/residencia-fiscal-no-uruguai-para-argentinos\/"},"modified":"2026-10-07T12:43:37","modified_gmt":"2026-10-07T12:43:37","slug":"residencia-fiscal-no-uruguai-para-argentinos","status":"publish","type":"post","link":"https:\/\/globaltax.com.uy\/pt-br\/residencia-fiscal-no-uruguai-para-argentinos\/","title":{"rendered":"Resid\u00eancia fiscal no Uruguai para argentinos"},"content":{"rendered":"<div class=\"gt-keybox\">\n<p><strong>Em resumo:<\/strong><\/p>\n<ul>\n<li>Um argentino se torna <strong>residente fiscal no Uruguai<\/strong> ao cumprir uma causal uruguaia: mais de 183 dias, investimento, n\u00facleo de atividades ou fam\u00edlia no Uruguai.<\/li>\n<li>Deixa de ser residente fiscal na Argentina (artigo 117 da Lei do Imposto de Renda argentina) ao obter <strong>resid\u00eancia permanente em outro pa\u00eds<\/strong> ou ap\u00f3s <strong>12 meses cont\u00ednuos<\/strong> no exterior, a partir do primeiro dia do m\u00eas seguinte.<\/li>\n<li>Em caso de dupla resid\u00eancia, decide o <strong>acordo Argentina\u2013Uruguai<\/strong>, vigente desde 2013.<\/li>\n<\/ul>\n<\/div>\n<div class=\"gt-toc\">\n<p>Conte\u00fado<\/p>\n<ol>\n<li><a href=\"#argentina\">Perda da resid\u00eancia argentina<\/a><\/li>\n<li><a href=\"#passos\">Passo a passo<\/a><\/li>\n<li><a href=\"#dupla\">Dupla resid\u00eancia<\/a><\/li>\n<li><a href=\"#faq\">Perguntas frequentes<\/a><\/li>\n<\/ol>\n<\/div>\n<p>Este guia explica a resid\u00eancia fiscal no Uruguai para argentinos: quando se adquire no Uruguai, quando se perde na Argentina e como evitar a dupla tributa\u00e7\u00e3o. Para o quadro geral, veja <a href=\"https:\/\/globaltax.com.uy\/pt-br\/como-obter-residencia-fiscal-no-uruguai\/\">resid\u00eancia fiscal no Uruguai<\/a>.<\/p>\n<h2 id=\"argentina\">Quando se perde a resid\u00eancia fiscal argentina<\/h2>\n<ol class=\"gt-steps\">\n<li>Ao obter a <strong>resid\u00eancia permanente em um Estado estrangeiro<\/strong> (como a resid\u00eancia permanente Mercosul no Uruguai); ou<\/li>\n<li>Ap\u00f3s <strong>12 meses cont\u00ednuos no exterior<\/strong>; estadias tempor\u00e1rias na Argentina de at\u00e9 90 dias por per\u00edodo n\u00e3o interrompem a contagem.<\/li>\n<\/ol>\n<p>A perda vale desde o primeiro dia do m\u00eas seguinte, e deve ser comunicada \u00e0 ARCA para encerrar as obriga\u00e7\u00f5es formais.<\/p>\n<h2 id=\"passos\">Passo a passo<\/h2>\n<ol class=\"gt-steps\">\n<li>Pedir a <a href=\"https:\/\/globaltax.com.uy\/pt-br\/residencia-mercosul-no-uruguai\/\">resid\u00eancia permanente Mercosul<\/a>.<\/li>\n<li>Transferir de fato a vida para o Uruguai.<\/li>\n<li>Cumprir uma causal uruguaia e pedir o <a href=\"https:\/\/globaltax.com.uy\/pt-br\/certificado-de-residencia-fiscal-no-uruguai\/\">certificado de resid\u00eancia fiscal<\/a>.<\/li>\n<li>Comunicar a mudan\u00e7a \u00e0 ARCA.<\/li>\n<li>Avaliar o tax holiday uruguaio para as rendas de capital do exterior.<\/li>\n<\/ol>\n<h2 id=\"dupla\">Dupla resid\u00eancia: o acordo Argentina\u2013Uruguai<\/h2>\n<p>O acordo, assinado em 2012 e vigente desde 2013, define a resid\u00eancia por moradia permanente, centro de interesses vitais, resid\u00eancia habitual, nacionalidade e, por \u00faltimo, acordo m\u00fatuo. O Uruguai credita o imposto pago na Argentina sobre as mesmas rendas. Veja <a href=\"https:\/\/globaltax.com.uy\/pt-br\/impostos-no-uruguai-renda-do-exterior\/\">impostos sobre a renda do exterior<\/a>.<\/p>\n<h2 id=\"faq\">Perguntas frequentes<\/h2>\n<div class=\"gt-faq-list\">\n<details>\n<summary>Como um argentino deixa de ser residente fiscal na Argentina?<\/summary>\n<p>Obtendo a resid\u00eancia permanente no Uruguai ou ficando 12 meses cont\u00ednuos fora; vale a partir do m\u00eas seguinte.<\/p>\n<\/details>\n<details>\n<summary>Os alugu\u00e9is na Argentina tributam no Uruguai?<\/summary>\n<p>Desde 2026, sim (12%), salvo tax holiday, com cr\u00e9dito pelo imposto argentino.<\/p>\n<\/details>\n<\/div>\n<h2>Vai se mudar da Argentina para o Uruguai?<\/h2>\n<p>Na GlobalTax cuidamos da resid\u00eancia Mercosul, da resid\u00eancia fiscal uruguaia e coordenamos a sa\u00edda perante a ARCA. <a href=\"https:\/\/globaltax.com.uy\/pt-br\/contato\/\">Fale conosco<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Como um argentino se torna residente fiscal no Uruguai e deixa de ser residente na Argentina: artigo 117, ARCA e acordo contra a dupla tributa\u00e7\u00e3o.<\/p>\n","protected":false},"author":14,"featured_media":24978,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[287],"tags":[],"class_list":["post-24975","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gerenciamento-de-formalidades-no-uruguai"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Resid\u00eancia fiscal no Uruguai para argentinos | GlobalTax<\/title>\n<meta name=\"description\" content=\"Como um argentino se torna residente fiscal no Uruguai e deixa de ser residente na Argentina: artigo 117, ARCA e acordo contra a dupla tributa\u00e7\u00e3o.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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